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

Department of Revenue

Property Tax Oversight

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 county 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 certain property tax claims for refunds;
  • establishing uniform rules and procedures for the local administration of property taxes;
  • providing training and assistance to local officials;
  • assessing railroad properties in the state; and
  • responding to inquiries from taxpayers and local governments.

How are these activities funded?

Fiscal Year: 2021-22
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
OPERATING CAPITAL OUTLAY
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
46,422,877
1,396,508

Updates

Taxation.  The 2021 Legislature enacted HB 7061, which includes a number of property tax provisions.  Among these changes, the bill 

  • increases the discount for multi-unit property used for affordable housing from 50% to 100%;
  • clarifies the property tax treatment of property affected by calamity or disaster; 
  • provides property tax exemptions for certain property used for educational purposes, including property owned by religious institutions; and
  • clarifies the tax treatment of property that is partially exempt.

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?

Other Reports
The Auditor General reports on department operations are available on its website.

Post-Legislative Review: 2020 Changes to Florida Tax Laws, Department of Revenue, October 2020.

Websites of Interest
Department of Revenue, Florida Property Tax Data Portal 
Florida Association of Property Appraisers
Florida Property Appraisers
Find a County Official 
Florida Tax Collectors Association
Office of Economic and Demographic Research

Performance Information


Performance measures and standards for the department may be found in its Long Range Program Plan.

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?

Director of the Property Tax Oversight, 850-717-6570, email:  DORPTO@floridarevenue.com

Website