The Property Appraiser is responsible for determining the value of all property in the county
on the appraisal date of January 1st of each year. The Property Appraiser works in conjunction with the Florida Department of Revenue to guarantee
the accuracy of your assessment via the Property Tax Oversight Program.
In addition to appraising over 300,000 parcels of real estate and 25,000 business accounts, the property appraiser administers 120,000 homestead
exemptions, and must determine property entitled to Agricultural Classification. The Property appraiser and staff are at the service of
the public and will be glad to assist in all matters pertaining to appraisals and exemptions.
The Property Appraiser must know what properties are selling for, cost to replace improvements,
rent and operating expenses, and numerous other factors impacting value.
Comparing the selling prices of comparable properties to your property is one method for estimating MARKET value.
Another way is based on REPLACEMENT COST in its current condition.
A third method is used for properties that produce a rental INCOME. Consideration is given to market rents, operating
expenses, and the return most people would expect on a similar investment.
Yes. Any person who knowingly and willfully gives false information to claim exemption is guilty of a first degree misdemeanor, punishable
by imprisonment not exceeding one year or a fine up to $5,000 or both. Any property owner who knowingly received an unqualified exemption
is subject to a fine plus penalties for any or all of the prior ten years.
The rental of a dwelling previously claimed to be a homestead property, will disqualify the property for continued Homestead Exemption.
You may report fraud through our website or report fraud anonymously by telephoning (863) 534-4788 Ext.1850.
New Year's Day: 1/1/2014
Martin Luther King Jr. Day: 1/20/2014
Memorial Day: 5/26/2014
Independence Day: 7/4/2014
Labor Day: 9/1/2014
Veteran's Day: 11/11/2014
Thanksgiving: 11/27/2014 - 11/28/2014
Christmas: 12/25/2014 - 12/26/2014
Click here, for a glossary of terms.
Section 193.155(1) F.S.,
was enacted to implement Amendment 10 to the state constitution to limit annual increases in assessed value on real property qualifying for
and receiving the homestead exemption.
According to Save Our Homes (also referred to as Amendment 10) a homestead property is assessed at full market value the first year in which the
property receives the exemption. In the following year, if the property is reassessed, any change from the prior year’s assessed value is
not to exceed the lower of 3% of the assessed value or the percentage change in the Consumer Price Index. In no instance may the assessment
exceed full market value.
By qualifying for homestead exemption you automatically receive the “Save Our Homes” benefit derived from Amendment 10.
Only homestead properties qualify for the “Save Our Homes” assessment limitation.
Yes, the residence and curtilage (land and structures immediately surrounding the homestead residence) benefit from the homestead limited assessed value.
Yes, but the assessment limitation only applies to the portion that is owner occupied.
The market value of physical alterations to the property such as additions or improvements (not including normal maintenance)
will be added to the property’s assessment after the limited assessed value has been applied to the qualifying homestead property.
Only that portion of the property receiving homestead exemption is subject to the assessment limitation.
The remainder of the property must be assessed at market value pursuant to law.
Property receiving the homestead exemption is to be assessed at market value the first year in which the property receives the exemption.
Subsequently, when the market value of the property must be increased, the change in assessed value, from the prior year’s value,
is not to exceed 3% or the Consumer Price Index, whichever is lower. In no instance may any assessment exceed market value.
In September 1995, the Governor and Cabinet acting as the Administrative Commission, approved a rule requiring Property Appraiser’s
to raise assessed value of qualifying homestead property by the maximum of 3% or the annual Consumer Price Index change, whichever is less,
on all properties assessed at less than market value, even if the property’s market value does not increase that calendar year.
If the market value of a property does not change, its assessed value under the limitation remains under market value. The Property
Appraiser is required by Rule 12d-8.0062
to increase the assessed value 3% or the Consumer Price Index, whichever is lower.
The assessed value on any property under “Save Our Homes” cap which is sold, or otherwise conveyed to a new owner is raised to market value.
The “Save Our Homes” limitation will then be applied to the assessed value in the first year following the year in which the new owner qualifies
the property for homestead exemption.
Even if the property received a homestead exemption under the previous owner, the limitation, just like the exemption, expires with a change
in ownership. The new owner(s) must apply for and receive a homestead exemption in order to re-activate the “Save Our Homes” protection during their term of ownership.
Yes, Florida provides a 10% assessment limitation for any non-homesteaded property.
No, this will automatically be applied to your property.
No, this assessment cap is for all "non-homesteaded" properties. Homesteads already benefit from a smaller 3% assessment cap.
All properties other than those receiving a homestead exemption; such as 2nd homes, vacation homes, vacant land, commercial and rental properties.
The 10% cap will only ensure your current year assessed value does not increase more than 10% from your previous year certified assessed value.
We cannot say if this will reduce your taxes due to such other factors as millage rates and non-ad valorem assessments.
The 10% cap is simply the maximum amount your assessment can increase in any given year.
No, the 10% cap will apply to all millages except for school board millage.
Most likely not. The law allows for the property to be reassessed at full market value when the property changes ownership or control.
Yes. Section 193.1556 Florida Statutes, provides that any person or
entity that owns property, which is being assessed under the 10% cap provision, “must notify the property appraiser promptly of
any change of ownership or control as defined in
Failure to do so subjects the property owner to a lien of the back tax plus 15% interest per annum and a penalty of 50% of the taxes avoided.
Deeds are recorded with the Clerk of the Court, not the Property Appraiser's office.
Because of the scanning and verification process in the Clerk's office, the Property Appraiser cannot view the recorded deed
for the first week after recording. When the document becomes available to us, we will process the deeds in the order of the
recorded dates. The process may take 2 weeks or more. If a split of the parent parcel is involved, the process will require additional time.
In order to transfer ownership of your property, you will need to have a new deed
prepared and recorded in the official records of Polk County. We suggest you contact either a title company or an attorney to assist you,
as our office cannot prepare legal documents or provide legal advice in deed preparation.
In order to remove an owner from the title to your property, you will need to have a
new deed prepared where that owner conveys their interest to you. He/she must sign the deed in the presence of two witnesses and a notary.
The deed will need to be recorded in the official records of Polk County. We would suggest you contact either a title company or an attorney
to assist you, as our office cannot prepare legal documents or provide legal advice in deed preparation.
In order to add an additional owner to your parcel, it will be necessary that a deed reflecting this change be prepared and recorded in the official
records of Polk County. Basically, you will need to convey ownership of the property from yourself to yourself and the other person.
We suggest you contact either a title company or an attorney to assist you, as our office cannot prepare legal documents nor provide legal advice
in deed preparation.
The Property Appraiser's office cannot suggest or recommend any real estate professional.
We suggest you contact the local Board of Realtors in the city closest to your property using the phone book or the internet.
The Property Appraiser's office cannot suggest or recommend a surveyor. We suggest you contact a surveyor
in the city closest to your property using the phone book or the internet. You may also contact the Florida Surveying and Mapping Society (FSMS)
in Tallahassee at 800.237.4384 or click on this link to search for surveyors in your area http://fsms.org/sustaining.cfm.
The Property Appraiser's office cannot suggest or recommend an attorney. You may obtain a list of area attorneys
through the phone book, internet, or by contacting the Florida Bar Association at www.floridabar.org.
In order to retain homestead exemption, the person claiming the exemption must have equitable
title to the real estate, a life estate, or beneficial interest for life. Because homestead exemption is a valuable savings, we suggest your
contact either a title company or an attorney to assist you.
To change your mailing address on our records, complete the form located at:
You may submit the form by email (firstname.lastname@example.org) or mail (255 N Wilson Ave,
Bartow FL 33830).
In order to find an ingress/egress (access) easement to a property, a search of documents
recorded in the Clerk of the Court’s office is required. This type of search can get quite tedious and a vast knowledge of plotting property
descriptions is usually required. We suggest you contact either a title company or an attorney to assist you, as our office
cannot perform this search for you.If you wish to perform the search on your own, navigate to the property on our website
and scroll down to the Sales History. Clicking on the numbers under OR Book/Page, will retrieve a copy of the deed. If the
property description portion of the deed shows “subject to an easement…..” or “together with an easement….” , the easement will be
described after that wording. You should search all deeds listed for the property and for any surrounding properties you would need to access
to get there. Other information may be obtained by searching the Clerk of the Court’s official records link:
using the name of the grantor and grantee from the deeds. Easement documents are typically indexed under EASMT, EAS, or EASMT AGMT.
Sometimes they are indexed under AGR or AGMT.
Property owners who qualify for the initial $25,000 Homestead Exemption may also be eligible
to receive the additional $25,000 homestead described under Amendment 1 beginning in the 2008 tax year. The additional exemption is applied toward
the assessed value between $50,000 and $75,000 . The difference between this exemption and the initial $25,000 Homestead Exemption is that the
school board portion of the millage rate is NOT exempt.
EXAMPLE: If a parcel has a value less than $75,000 then they will only receive the exemption on the value above $50,000
(i.e. if their value is $65,000 then they will only receive an additional exemption in the amount of $15,000: if their value is below $50,000 they
will not receive any additional homestead exemption).
The Additional Homestead Exemption will be applied automatically.
To file for Widow's or Widower's Exemption, you must be a widow or widower by January 1st of the
tax year. You must apply and provide a copy of the death certificate.
Property to the value of $500 of every blind person or totally and permanently disabled
person shall be exempt from taxation. You must apply and present written proof of total and permanent disability from a licensed Florida
physician or present proof of legal blindness.
Any ex-service member, who has 10% or more disability while serving during a period of
wartime service or by misfortune, is entitled to a $5,000 disability exemption. You must apply and a certificate of disability from the U.S.
Government or the U.S. Department of Veterans Affairs or its predecessor must be presented as evidence.
U.S. Veterans (age 65 and older) who were disabled as the result of a combat injury may
qualify for ad valorem tax discounts equal to the percentage of the veteran’s permanent, service-connected disability. You must apply and
provide supporting documents.
provides that property owned and used as homestead by a Veteran, honorably discharged with a SERVICE-CONNECTED TOTAL and PERMANENT disability,
having a letter from the U.S. Government or U.S. Department of Veterans Affairs certifying that the veteran is totally and permanently disabled
is exempt from taxation.
provides that property owned and used as homestead by a quadriplegic shall be exempt from taxation.
provides that property owned and used as homestead by a paraplegic, hemiplegic or other totally and permanently disabled person who must use a
wheelchair for mobility or who is legally blind may be exempt from taxation if they meet certain income limitations as set by
In addition, a certificate of Total & Permanent Disability from two licensed, professionally unrelated Florida physicians or from the U.S. Department of Veterans Affairs is required per
You must apply and provide supporting documents.
The Senior Exemption is only applicable within the county or
municipality that authorizes an additional exemption. School taxes and independent taxing districts (such as water management districts)
are not covered by this exemption.
In order to qualify for the Senior Exemption, a homeowner must be at least 65 years of age as of January 1 and have a total household
adjusted gross income that does not exceed the set limit during the preceding tax year. They must also qualify for regular Homestead Exemption.
You must apply and provide supporting documents.
Note: The Senior Exemption is based on the previous year's adjusted gross income. (Adjusted each January for inflation.)
The following link will provide you with more information regarding Adjusted Gross Income.
If, in the future, your total household adjusted gross income exceeds the statutory limit, YOU MUST NOTIFY THIS OFFICE.
Receiving no notification from the qualified senior will be considered a sworn statement, under penalty of perjury, that the income does not exceed
the limit. Statutory limits will be posted on our website: www.polkpa.org and on the Florida Department
of Revenue website: http://dor.myflorida.com/dor/property/resources/limitations.html.
Improperly claiming any exemption could result in a lien against your property.
Property owners who build additions onto an existing home or perform extensive
renovations to provide living quarters for a parent or grandparent may be entitled to a special discount.
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.
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. Use Form DR-482CR if reapplying for this exemption
This exemption is available to servicemembers who were deployed in the preceding calendar year
outside the continental United States, Alaska, or Hawaii in support of designated military operations.
A service member is defined as a member or former member of any branch of the United States military or military reserves, the United States Coast
Guard or its reserves, or the Florida National Guard.
Deployed in the preceding year is defined as a service member deployed outside the continental United States, Alaska, or Hawaii in support of Operation
Enduring Freedom, Operation Iraqi Freedom, or Operation New Dawn.
The percent of the taxable value that is exempt for the current year is determined by the percent of time during the last year when the service member was deployed on a designated operation.
The bill requires the application for the exemption be made by June 1, 2011. However, the bill was not signed into law by the Governor until May 31, 2011. A property appraiser has the authority to accept a late application and grant the exemption if there is evidence of extenuating circumstances. For later years, the application for exemption will be due on March 1.
The emergency rule is posted on our website at: http://dor.myflorida.com/dor/property/legislation/erules/erules.html
The application Form, DR-501M, Deployed Military Exemption Application, can be found at: http://dor.myflorida.com/dor/property/forms/current/dr501m.pdf
Please forward any questions to DORPTO@dor.state.fl.us.
Homestead property of surviving spouses of military veterans who died from service-connected
causes while on active duty and to the surviving spouses of first responders who died in the line of duty shall be exempt from taxation.
First responders include law enforcement officers, correctional officers, firefighters, emergency medical technicians, or paramedics.
Failure to notify the Property Appraiser's Office of significant life changes can result in the loss of all exemptions and the back
assessment of property taxes up to ten years, plus 15% per annum, and a penalty of 50% of the taxes exempted.
This often amounts to thousands of dollars owed and a lien placed on your property.
You may contact the Polk County Property Appraiser's Office through the website: www.polkpa.org or
telephone, Bartow: 863-534-4777, Lakeland: 863-413-2549, or Winter Haven: 863-401-2426.
A GIS is a computer-based tool for mapping and analyzing features that exist and events that happen on earth.
A GIS can map any information stored in spreadsheets or databases that have a geographic
component. The GIS allows the user to see patterns, relationships, and trends that can’t be seen in a table or list format. This ability to
visualize data distinguishes GIS from other information systems and makes it valuable to a wide range of public and private enterprises for
explaining events, predicting outcomes, and planning strategies.
The Polk County Property Appraiser's GIS Parcel Base Mapping project was started in 1992.
The goal is and has always been to develop an accurate multipurpose parcel and planimetric GIS base map. Planimetric simply refers to a map
showing the location of features, in a GIS, planimetrics are related to information about the features. In order to accomplish this goal the
Property Appraiser's office (PAO), through Interlocal agreements with political bodies, became the project management agency for the development
of a seamless, countywide GIS parcel base map. The PAO oversees the mapping development and maintenance of approximately 356,000 parcels,
covering over 2,000 square miles and 17 cities. Development and maintenance includes survey control, aerial photography
(digital rectified orthophotography), and planimetric features.
The Polk County Property Appraiser's Office GIS stands out as one of the most accurate Parcel Base Mapping / GIS projects in the state of Florida.
This level of accuracy is accomplished and maintained by field mapping each land section or square mile before parcel mapping occurs. The
accuracy level of the base map is estimated to be within two feet of real world coordinates. Digital ortho-rectified aerial photography is also an
important part of the base map. The workflow or GIS conversion process allows the GIS to be updated and maintained as each section is developed.
The planimetric data can be used immediately for several applications such as traffic engineering and pavement management. The GIS staff at the
PAO uses ESRI ArcInfo, ArcGIS and ArcIMS software.
The PAO has an in-house programming staff that works to integrate our Appraisal and Mapping data. The applications written and maintained by our
programming staff include GIS development and maintenance routines, data request / retrieval programs, and data query / viewing applications. Our
most used application is http://map.polkpa.org it allows the public to search and analyze our
GIS and Appraisal data. In addition, much of our data is available for free download from our ftp site. Please see the following
www.polkpa.org/Downloads/DataFiles.aspx for additional information.
A mobile home or recreational vehicle-type unit which is permanently affixed to the land shall be issued a mobile home sticker (decal) at
the fee prescribed in F.S. 320.08(11)
unless the mobile home or recreational vehicle-type unit is qualified and taxed as real property,
in which case the mobile home or recreational vehicle-type unit shall be issued an “RP” series sticker (decal).
“RP” series stickers (decal) shall be issued by the Tax Collector. A mobile home sticker (deal) shall be affixed to the lower left corner
of the window closest to the street or road providing access to such residence.
A mobile home sticker is effective through the 31st day of December and is authorized to be renewed during the 31 days prior to expiration
on December 31. A mobile home sticker renewed during the renewal period is effective from January 1 through December 31
(This is based on 1999 legislation.).
Tangible personal property is eligible for an exemption from ad valorem taxation of up to $25,000 of assessed value. Mobile home attachments
such as: skirting, air conditioning, screen rooms, utility rooms, carports etc… are all qualified for the $25,000 tangible personal property exemption.
Mobile homes assessed as tangible personal property without a properly affixed current mobile home sticker
(decal) DO NOT QUALIFY for the $25,000 exemption.
Mobile home owners are not required to file a tangible personal property tax return. The Property Appraiser will automatically apply
the $25,000 exemption to the mobile home attachments.
For information on registrations, renewals and title transfers you can visit the Tax Collector's website at
http://www.polktaxes.com/motorvehicles/mobile_homes.aspx or visit one of their offices:
Polk County Tax Collector Locations and Hours
Bartow Main Branch & Tag Office
430 East Main Street
Bartow, FL 33830
Hours: 8:00 a.m. - 5:00 p.m. M-F
Lakeland Branch & Tag Office
930 East Parker Street, Suite 261
Lakeland, FL 33801
Hours: 8:00 a.m. - 5:00 p.m. M-F
Lake Wales Branch & Tag Office
658 Highway 60 West
Lake Wales, FL 33853
Hours: 8:30 a.m. - 5:00 p.m. M-F
Haines City Branch & Tag Office
74 Maxcy Plaza Circle
Haines City, FL 33854
Hours: 8:30 a.m. - 5:00 p.m. M-F
Winter Haven Tag Agency
300 Avenue M NW
Winter Haven, FL 33881
Hours: 8:30 a.m. - 5:00 p.m. M-F
The most probable price in terms of money that a property will bring in a competitive and open market, assuming that the buyer and seller are
acting prudently and knowledgeably, allowing sufficient time for sale, and assuming that the price is not affected by undue stimulus.
The Property Appraiser is not the Tax Collector. The Property Appraiser's Office
does not evaluate, affix, or collect tax rate amounts on your property. We are, however, aware that as a property owner, you are not only
interested in the appraised value of your property but how that value affects the amount of tax you pay on your property.
This is the way it works:
Let's say the Property Appraiser has found the value of your home to be $35,000. You apply for Homestead Exemption, so $25,000
is deducted from your appraised value, leaving a taxable value of $10,000.
Now, let's assume that the tax rate in your community has been set by the taxing agencies (city, county commission, school board, etc.)
at 17 mills. This indicates that $17.00 of taxes per $1,000 of taxable value will be factored.
Divide the taxable value of your property by $1,000.
10,000 / 1,000
The answer is 10.
Multiply this by the tax rate - $17.00
$17.00 x 10 = $170.00
This is the amount of tax due on your home (Less discount for prompt payment). The discount is figured as follows:
If paid in: Nov. (4%), Dec. (3%), Jan. (2%), Feb. (1%)
If your estimation of the market value of your property differs from our
appraisal of your property's value, please feel free to come in and discuss the matter with us. We are always willing to address
your concerns by reviewing all pertinent data and documentation that may indicate that the appraisal is more or less than the
actual fair market value of your property.
If we are unable to reach what you consider to be an accurate appraisal of your property's market value after speaking with
the Appraiser's Office, you may submit your opinion to the Value Adjustment Board.
The Value Adjustment Board has no jurisdiction or control over taxes or tax rates. Their primary function is to hear evidence
as to whether or not properties called to their attention are appraised at more or less than their market value. If it is determined
that the appraised value is not accurate the Board has the authority to change the appraised value. They cannot change your appraised
value for any other reason. The Board can also hear appeals on denial of exemptions and/or agricultural classification.
To be heard before the Value Adjustment Board a written application must be filed with the Clerk of the Board of County Commissioners.
Applications may be obtained from the Property Appraiser's Office or the Clerk of the Board of County Commissioners.
But See Us First. The Property Appraiser's Office is YOUR office. Feel free to visit the office and speak to someone directly,
use our public room or you may go to the Real Property search on our website and gather valuable information about your property.
We can also be reached by phone or E-mail.
We are always eager to assist you in matters pertaining to Property Appraisals and Exemptions.
Yes, for various property types. The Florida Constitution requires our office
to assess property based on its market value as of January 1 of each year, so the property value this year is based on sales of
comparable properties that occurred during the previous year and what the market represented for that twelve month period.
The actual selling price for a property is a unique number that represents the
distinctive negotiations of buyer and seller. The selling price may or may not be equitable.
The Property Appraiser is responsible for arriving at a market value on January 1 of each year. In doing so we must consider the
selling prices of comparable properties. The Property Appraiser’s market value conclusions must be equitable and based on typical
Please review the Effect of Mortgage Fraud on Property Assessment Bulletin provided by the Florida Department of Revenue.
Yes, you should apply for portability at the same time you file for your new
homestead exemption. Click here for an application.
To qualify for Agricultural Classification, the property must be used primarily
for “Bona Fide” Agricultural Purposes. Bona Fide Agricultural Purpose means “Good Faith Commercial Agricultural use of the Land”.
“Agricultural purposes” includes, but is not limited to, horticulture; floriculture; viticulture; forestry; dairy; livestock; poultry;
bee; pisciculture, when the land is used principally for the production of tropical fish; aquaculture; sod farming; and all forms of
farm products and farm production.
An Agricultural Classification application must be filed with the Property Appraiser by March 1st of the tax year. More information may
be obtained at http://www.polkpa.org/Downloads/Files/DR-482.pdf.
Tangible Personal Property is everything other than real estate that has value by itself.
It includes furniture, fixtures, tools, machinery, household appliances, signs, equipment, leasehold improvements, supplies, leased equipment,
and any other equipment used in a business or to earn income.
Every new business must file an initial tangible personal property tax return by April 1st
of the year after the business opens. The initial return is required if the business owns or leases any personal property,
without regard to the value of that personal property.
Our office now offers the convenience of filing a TPP Tax Return online. You should begin
the online filing process by visiting our website at http://tangible.polkpa.org/. Our system will walk you through the process.
You can also download the form directly from our website - Found here.
One form DR-405 return is
required for each location where an owner of tangible personal property transacts business within the county. A separate
form DR-405 return is required for all freestanding property at sites other
than where the owner of tangible personal property transacts business. A $25,000 exemption would apply to each return.
The “site where the owner of tangible personal property transacts business” includes
facilities where the business ships or receives goods, employees of the business are located, goods or equipment of the business are stored,
goods or services of the business are produced, manufactured or developed, or similar facilities located in offices, stores, warehouses, plants
or other locations of the business. Not considered a “site where the owner of tangible personal property transacts business” are sites where
freestanding property, placed at multiple sites in a county, is located. Such freestanding property includes vending and amusement machines,
LP/propane tanks, utility and cable company property, billboards, leased equipment, and similar property not customarily located in the offices,
stores, or plants of the owner.
The DEADLINE for filing a timely return is April 1st. In order to qualify for exemption, a return must be filed timely. After April 1st,
Florida Statutes provide that penalties will be applied at 5% per month or portion of a month that the return is late. A 15% penalty is required
for unreported property and a 25% penalty if no return is filed at all (unless filing requirement was waived).
January 1: Date of Assessment
March 1: All exemption applications must be filed
April 1: Deadline for tangible tax return
August: Notice of proposed property tax mailed
September: Value Adjustment Board petition filing
November 1: Tax bills sent by the Tax Collector
Whether fully depreciated on your accounting records or not, all
property still in use or in your possession should be reported.
Yes, list this equipment on the first page,
Schedule 1. Even though the assets are assessed to the owner, they must be listed for information purposes.
Yes, since rental activity is of an income producing nature, you
must file a return which lists your personal property. Items that should be listed include: Draperies, furniture, appliances and
any other personal property included in the rental unit.
No, there is no minimum value. The initial return described on the previous
page must be filed by April 1st of the year after you start your business. Unless your filing requirement is waived,
you must show all prior year additions on your return, without regard to cost.
Tangible personal property taxes will be billed to the owner of record.
Therefore, when the owner of record changes, the buyer becomes responsible for payment of the taxes. Most title companies do not do a title
search of the assets of a business. You should, therefore, consult your real estate agent, attorney, or closing agent to avoid problems in this area.
Authorizes an exemption from property taxes of $25,000 of assessed value of tangible personal property.
If you own both the land and the mobile home, (permanently set up),
the mobile home is considered real property. If you do not own the land but do own the mobile home you are required to
purchase a sticker/decal for your mobile home. Any attachments (air conditioning, skirting, aluminum rooms, carports, etc.)
to the mobile home are personal property. If no decal is purchased for the mobile home, both the mobile home and the attachments
are considered personal property and will be taxed as such.
The exemption applies to mobile home attachments and appurtenances assessed as
tangible personal property. The exemption does not apply to mobile homes assessed as tangible personal property.
Yes, to qualify every owner/business must file an initial tangible personal property return by April 1.
The filing of Form DR-405 is considered an application for the $25,000 exemption.
Depreciation schedules are
posted on our website and will give you a breakdown by type of equipment, and depreciation by age of equipment.
Complete an extension request form or submit a letter from the business requesting
an extension. The letter should include, the business name, TPP account number, and owner or requestor signature. Extension requests should
be filed no later than 5:00pm March 26th and can be e-mailed to the Tangible Department, faxed to 863-534-4789, or mailed. Extensions granted
receive an additional 30 days (45 day extensions are approved at the discretion of the office). Florida Statutes provide late file penalties
be applied at 5% per month, not to exceed 25%. A 15% penalty is applied for unreported property. A 25% penalty is applied if no return is filed.
All property located in this county as of January 1st must be reported at 100% of the total original cost. Include transportation,
handling, sales tax, freight and installation charges if incurred. Report the total cost of all assets.
Leasehold Improvements are improvements, made to a building or property, by a tenant. The tenant holds ownership of the improvements
as stipulated by the property’s lease contract. The improvements must be removed or the property must be restored to its
pre-lease condition at the expiration of the lease. The tenant/lessee, as the owner of the improvements, must file on the
leasehold improvements as tangible personal property.
Each August, we mail a Notice of Proposed Property Taxes (TRIM Notice) to all owners of tangible personal property valued over $25,000.
This notice discloses our estimate of the just value of your tangible personal property. If you believe our estimate is too high, you
should call or come by our office to discuss the matter with us. We will consider any relevant information you provide and change the assessment,
if appropriate. You also have appeal options through the Value Adjustment Board.
In 1980, the legislature passed the "Truth-in-Millage" (TRIM) act. This law is designed to
inform taxpayers which government entity is responsible for the taxes levied and the amount of tax liability owed to each taxing entity.
The Notice of Proposed Property Taxes is known as the TRIM notice.
January 1: All property is appraised as of this date for each tax year
June 1: Property Appraiser provides estimates to Taxing Authorities on the taxable value
July 1: Property Appraiser shall certify the taxable value to all taxing authorities
August: Notice of proposed property tax mailed (TRIM)
September: Deadline for Value Adjustment Board petition
November 1: Tax bills sent by the Tax Collector
No, the tax rates and taxes are set by your local taxing authorites.
A list of local taxing authorities can be found here.