January 1 | The date used as a basis for all property value assessments. |
January 1 | Nursing homes, etc., must have valid license granted under Chapter 400, Florida Statutes, if exemption is requested. |
January 1 | Hospitals must have valid license granted under Chapter 395, Florida Statutes, if exemption is requested. |
| January 29 | Property Tax Legislation Vote |
March 1 | Deadline for filing annual application for homestead exemption. |
March 1 | Deadline for filing annual application for agricultural classification. |
March 1 | Deadline for receiving exemption application for leasehold interests in governmental property. |
April 1 | Deadline for filing tangible personal property return without penalty. |
April 1 | Deadline for filing real property return when required by specific provision of general law. |
April 1 | Deadline for filing real property return when required by specific provision of general law. |
April 1 | Deadline for filing all other returns and applications not otherwise specified by specific provisions of general law. |
After
April 1 | Penalty imposed for improper or late filing or failure to file personal property return |
No later than
July 1 | Property owners notified in writing of denial of agriculture classification or homestead exemption. |
No later than
July 1 | Assessment roll submitted to the Department of Revenue Executive Director for review. |
No later than
July 1 | Applications denied tax exemption notified by Registered Mail. |
No later than
July 1 | Complete assessment of all property. |
No later than
July 1 | At the time the assessment roll is prepared and published (July 1, unless extension is granted), the Property Appraiser shall certify to each taxing authority the taxable value therein, along with a copy of the statement required under s.195.073(3) Florida Statutes. The form on which the certification is made shall include instructions to each taxing authority describing the proper method of computing a millage rate which, exclusive of new construction, additions, to structures, deletions, and property added due to geographic changes, will provide the same ad valorem tax revenue for each taxing authority as was levied during the prior year. That millage (Millage Table Page) shall be known as the "rolled-back rate." |
No later than August 24 | Deliver notices of proposed taxes pursuant to s.200.069, to all taxpayers by first class mail. Any inquiries pertaining to the assessment, exemptions, or other concerns can be addressed at this time. |
For a period of 25 days following the mailing of proposed taxes | The Property Appraiser's office conducts an "Interview Period" when additional resources are dedicated to providing taxpayers with an explanation of their assessment. Differences of opinion on value and any discrepancies should be discussed at this time. Exemptions and agricultural classifications applied for should be verified. |
No later than November 1 | Tax collector mails tax bills to all Real and Personal Property owners. |
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