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Welcome to our web site! We hope you find the information inside easily accessible and useful. If you have any questions or concerns please do not hesitate to contact us.

This site provides access to the Real Estate and Tangible Personal Property records along with maps and Geographic Information System (GIS) data.

Marsha M. Faux, CFA, ASA
Property Appraiser
255 N. Wilson Ave.
Bartow, FL 33830

» A Note From Marsha

Filing Tangible Personal Property Tax Returns Online

In keeping with our goal of providing more efficient service to our customers, we are now offering the opportunity to file your Tangible Personal Property (TPP) Tax Return online for 2010. Letters with individually assigned username and passwords and instructions will be mailed February 3rd.

Please view the Personal Property Online Filing Help Video for instructions on how to file a TPP Online Return.

You need to file a return if:
You are operating a business or rental property and have over $25,000 worth of tangible property.
OR
You are operating a business or rental property and have not filed a tangible return in the past (regardless of the value, you must file an initial return).

You do not need to file a return if:
Your business or rental property filed a return in a prior year with total tangible assets valued at less than $25,000 and the current total value remains less than $25,000.
OR
The tangible property is household items in your homesteaded residence.

Florida Statute 193.052 requires that all tangible personal property be reported each year to the Property Appraiser's Office. If you receive a return, it is because the Property Appraiser's Office has determined that you may have property to report. If you feel the form is not applicable, return it with an explanation. In either case, the form must be returned. If you do not receive a Tangible Personal Property Return (DR-405), you are still required to submit a return if you have assets to report. Failure to receive a tangible return does not relieve you of your obligation to file. If you do not receive a letter providing your username and password or need other assistance, please call 863-534-4777.

The deadline to file a tax return is April 1, 2010.

Exemption & Agricultural Classification Renewal Receipts

Homestead, other exemptions, and Agricultural Classification (greenbelt) receipt cards will not be mailed in 2010 in order to save taxpayer’s dollars. These exemptions/classifications will be automatically renewed. To obtain verification of your exemption or classification, you may print a property record card (PIC report) from our web site.

How do I print a PIC report for my property?

Click the property search tab at the top of this page.
Type in the owner name and click search records.
You will receive a list of properties matching your search criteria. Select the pdf icon at the end of the row that is your property.

Note: Clicking the parcel id field of the row will load the parcel detail page. The pic report can also be printed from this page by clicking the pdf icon on the top right of the detail page.

Where is my exemption shown on the PIC report?

Personal exemptions are listed in the section titled Exemption Information.
Agricultural classifications are listed in the section titled Land Information. The rows that contain a Y in the Ag/GreenBelt column have the Ag classification.

New Legislation Creates Exemption

The 2009 Legislature enacted legislation creating an exemption for real property dedicated in perpetuity for conservation purposes and requirements to file an application to be assessed for lands subject to a conservation easement, environmentally endangered or land used for outdoor recreational or park purposes. The new legislation created section 196.26, Florida Statutes, outlining the definitions and requirements for owners to apply for an exemption for real property dedicated in perpetuity for conservation purposes. Form DR-418C, Real Property Dedicated in Perpetuity for Conservation Purposes Exemption Application, was drafted for applicants whose property meets the requirements for a conservation exemption from section 196.26, Florida Statutes. Those granted the exemption must reapply annually.

Assessment Reduction for Property Used for Land Conservation

Legislation amended section 193.501, Florida Statutes, requiring an application to be filed with the Property Appraiser for property to be assessed at a reduced value if used for conservation. Form DR-482C was drafted for applicants whose property meets the requirements. Form DR-482CR, Land Used for Conservation Assessment Reapplication is a short form to annually reapply for the assessment.

Chinese Drywall Information

To respond to frequently asked questions concerning drywall issues, the Florida Department of Health has developed a web site that offers answers and solutions. Their web site, www.doh.state.fl.us provides a step by step self-assessment guide to determine if your home is at risk and allows consumers to submit their own questions.

If your property has been adversely affected by drywall issues, please complete the Chinese Drywall Reporting Form. Our office will review the form to determine if adjustments are necessary for your property records.

Attention IRS Enrolled Agents, CPA'S and Bookkeepers (TPP Returns)

Our office will transition to an electronic format for Tangible Personal Property Returns in 2010. Please submit your email address to us at paoffice@polk-county.net, in order to receive returns for your clients.

Notice of Change of Ownership or Control Non-Homestead Property (Form DR-430)

What is a Form DR-430?

A Form DR-430 is a notification of a change in ownership or control of a parcel of property that occurred after January 1, 2008. The form is to be completed and sent to the office of the county Property Appraiser by the new owner, or agent for the owner, on any non-homestead property. If a deed is being recorded in the public records showing the change in ownership then you do not need to submit a DR-430 form to the Property Appraiser.

When do you need to complete the Form DR-430 and send to your Property Appraiser?

You need to complete the Form DR-430 if the property is non-homestead property and a deed showing the change in ownership or control, occurring after January 1, 2008, is not being recorded in the public records of Polk County. A change of ownership or control means any sale, foreclosure, transfer of legal title or beneficial title in equity to any person, or the cumulative transfer of control or of more than 50% of the ownership of the legal entity that owned the property when it was most recently assessed at just value. “Controlling ownership rights,” for purposes of a transfer of control, means voting capital stock or other ownership interest that legally carries participatory rights.

A separate Form DR-430 must be completed for each parcel of non-homestead property that changed ownership or control.

It is considered that there is no change of ownership if:

The transfer of title is to correct an error;
The transfer is between legal and equitable title; or
For “non-homestead residential property” as defined in section 193.1554(1), Florida Statutes, the transfer is between husband and wife, including a transfer to a surviving spouse or a transfer due to dissolution of marriage. This paragraph does not apply to non-residential property that is subject to section 193.1555, Florida Statutes.

Interest and Penalties

An owner who receives an assessment to which they are not entitled is subject to the following:

Any taxes avoided plus 15% interest each year, and
A penalty of 50% of the taxes avoided.

Beginning January 1, 2009 the Property Appraiser is required to record a tax lien on any property owned by a person or entity that was granted but not entitled to the property assessment limitation under section 193.1554 or section 193.1555, Florida Statutes.

Copies of this form and instructions are available from the Florida Department of Revenue at the following link: http://dor.myflorida.com/dor/forms/2009/dr430.pdf

Prefile for 2010

The Property Appraiser’s Office is now accepting applications for the year 2010. (If you purchased and moved into your home after January 1, 2009, you may now file for a 2010 exemption.) If you have purchased a new home and had a previous homestead on another home in Florida, you may be eligible for portability – the transfer of some or all of your old homestead’s “Save Our Homes” benefit (the difference between your market and assessed values due to the annual cap on increases).

Buyers Beware: Property Taxes May Change When a Home Sells

“Buyer should not rely on the seller's current property taxes as the amount of property taxes that the buyer may be obligated to pay in the year subsequent to purchase.”

A new law under Section 689.261, Florida Statutes, now requires a disclosure, before signing a contract, that a sale triggers a reassessment of a property and subsequent increase in property taxes. To help you better estimate future property taxes, the Property Appraiser encourages you to use our Tax Estimator.

Property Tax Information from the Florida Department of Revenue

Section 195.052, Florida Statutes, as amended by the 2008 Florida Legislature (Chapter 2008-197, Laws of Florida) requires that the Department of Revenue and all county property appraisers publish certain county and municipal property tax information on their web site.

This law requires the Florida Department of Revenue to publish on its web sites certain non-voted property tax information for all county and municipal governments in Florida. The links below will take you to the Polk County information on the DOR's web site.

Comparison of taxes levied

Distribution of taxes levied

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