Ad valorem taxes are levied annually based on the value of real property and tangible personal property. Ad valorem assessments are made January 1. Real property is defined as land, buildings,
fixtures and all other improvements to the land. Non-ad valorem assessments are also made on real property for essential services, such as erosion control and water control.
The ad valorem tax roll is certified to the Tax Collector by the property appraiser. The property appraiser determines the assessed value of property. The Board of County Commissioners, School Board, municipalities, and other ad valorem taxing bodies set the millage rates for properties within their boundaries. The millage rate is the dollar amount to be paid in taxes for every $1,000 of appraised valuation. A mill is equal to 1 tenth of 1 percent.
Non-ad valorem assessment rolls are certified to the property appraiser by non-ad valorem assessing authorities, such as erosion control districts and water control districts.
Municipal Services Benefit Units (MSBU) special assessment rolls are certified to the Tax Collector by local governing boards such as cities or the county.
The tax collector consolidates the certified ad valorem, non-ad valorem, and the MSBU tax rolls and mails tax notices to property owners. Assessments are due beginning November 1st or soon after the tax roll is certified. Florida law makes taxpayers responsible for knowing that their property taxes are due each year. Assessments become delinquent on April 1st.