Office of Program Policy Analysis and Government Accountability
Office of Program Policy Analysis and Government Accountability

Department of Revenue

Property Tax Oversight

For assistance, call 850-717-6570 or visit https://floridarevenue.com/property/Pages/Home.aspx

What is the purpose of the program?

The purpose of the Property Tax Oversight Program is to ensure that Florida counties and local taxing authorities administer property taxes fairly and uniformly and to review and approve county property tax rolls.

What activities does the program perform?

The program provides general supervision and oversight of property appraisers, most tax collectors, value adjustment boards, and 644 local levying authorities.

Key activities performed by the program include

  • reviewing and approving each county's annual property tax roll, annual budgets of property appraisers and most tax collectors, and reviewing certain property tax claims for refunds;
  • establishing uniform rules and procedures for the local administration of property taxes;
  • providing training and assistance to elected officials and levying authorities;
  • assessing railroad properties in the state; and
  • responding to inquiries from the public.

How are these activities funded?

Fiscal Year: 2023-24
Fund Salary Rate/ Position General Revenue Trust Funds
SALARY RATE
POSITIONS
SALARIES AND BENEFITS
FROM GENERAL REVENUE FUND
FROM CERTIFICATION PROGRAM TRUST FUND
OTHER PERSONAL SERVICES
FROM GENERAL REVENUE FUND
EXPENSES
FROM GENERAL REVENUE FUND
AID TO LOCAL GOVERNMENTS
AERIAL PHOTOGRAPHY AND MAPPING
FROM GENERAL REVENUE FUND
FROM CERTIFICATION PROGRAM TRUST FUND
AID TO LOCAL GOVERNMENTS
DISTRIBUTION TO LOCAL TAX JURISDICTIONS - HURRICANES IAN AND NICOLE RESIDENTIAL PROPERTY TAX
FROM GENERAL REVENUE FUND
SPECIAL CATEGORIES
PROPERTY APPRAISER AND TAX COLLECTOR CERTIFICATION PROGRAM
FROM CERTIFICATION PROGRAM TRUST FUND
SPECIAL CATEGORIES
CONTRACTED SERVICES
FROM GENERAL REVENUE FUND
SPECIAL CATEGORIES
RISK MANAGEMENT INSURANCE
FROM GENERAL REVENUE FUND
SPECIAL CATEGORIES
LEASE OR LEASE-PURCHASE OF EQUIPMENT
FROM GENERAL REVENUE FUND
SPECIAL CATEGORIES
FISCALLY CONSTRAINED COUNTIES - CONSERVATION LANDS
FROM GENERAL REVENUE FUND
SPECIAL CATEGORIES
FISCALLY CONSTRAINED COUNTIES
FROM GENERAL REVENUE FUND
TOTAL
110,057,387
1,508,087

Updates

Property Tax Exemption Changes. The 2023 Legislature enacted Ch. 2023-157, Laws of Florida, which among other provisions,

  • expands the property tax exemption for educational property to include certain leased property;
  • clarifies and amends Homestead Property Tax Exemptions for totally and permanently disabled veterans and surviving spouses; and
  • includes federal law enforcement officers as first responders for purposes of Homestead Property Tax Exemption for totally permanently disabled first responders and surviving spouses.

Affordable Housing Tax Exemptions. The  2023 Legislature enacted Ch. 2023-17, Laws of Floridawhich first applies to the 2024 tax roll and gives an ad valorem tax exemption

  • for land owned by a nonprofit entity that is leased for the purpose of providing affordable housing;
  • to rent-restricted units within newly constructed or substantially rehabilitated developments setting aside at least 70 units for affordable housing for households earning 120 percent of the AMI (Area Median Income) or less; and
  • to property owners who dedicate units for affordable housing for households earning 60 percent of the AMI or less.

Hurricane Property Tax Relief. The 2022 Legislature enacted Ch. 2022-272, Laws of Florida, providing property tax relief for residential properties rendered uninhabitable for 30 days or more due to Hurricane Ian or Hurricane Nicole. Property owners had to file an application for refund with the property appraiser no sooner than January 1, 2023, and no later than April 3, 2023. 

Where can I find related OPPAGA reports?

A complete list of related OPPAGA reports is available on our website.

Where can I get more information?

What are the applicable statutes?

Chapters 193 (Assessment), 194 (Administrative and Judicial Review of Property Taxes), 195 (Property Assessment Administration and Finance), 196 (Exemptions), 197 (Tax Collections, Sales, and Liens), and 200 (Determination of Millage), Florida Statutes

Whom do I contact for help?

Property Tax Oversight Taxpayer Assistance, 850-717-6570
Questions can be sent electronically through the Property Tax Customer Service Portal

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