Real Estate Property Tax
The term real estate tax is a common reference to a tax on real property. Real property refers to land, buildings, fixtures and all other improvements to a piece of land.
Real estate taxes consist of ad valorem taxes, which are based upon the assessed value of real property, and non-ad valorem assessments, which are levies based on the cost of providing a service such as erosion control and water control.
Florida’s Constitution prohibits state government from levying ad valorem taxes on real property and tangible personal property. This gives counties, school districts, municipalities and special taxing districts the right to levy ad valorem taxes on real property and tangible personal property. The state legislature can and does regulate the maximum rate at which ad valorem taxes can be levied and the manner in which they are collected.
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