OPPAGA text logo with graphic of FL historic capitol
OPPAGA text logo with graphic of FL historic capitol

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: 2020-21
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
43,067,957
1,383,702

Updates

Taxation.  The 2020 Legislature enacted Chapter 2020-10, Laws of Florida, which includes a number of property tax provisions.  Among these changes, the bill 

  • requires non-profit hospitals to document the value of charitable services they provide, and their current charity property tax exemption will be limited to the value of that charity care;
  • updates which military operations qualify for the deployed servicemember property tax exemption; 
  • exempts vacant affordable housing units and units occupied by persons or families that met the qualifying income thresholds at the time they began their tenancy, but whose income grew to exceed the income thresholds, from property taxes; and
  • exempts from property tax an affordable housing project owned by a limited liability company, which is also owned by a limited liability company, as long as the owner of the second limited liability company is a qualifying 501(c)(3) entity.

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: 2019 Changes to Florida Tax Laws, Department of Revenue, August 2019.

Websites of Interest
Department of Revenue, Florida Property Tax Data Portal 
Florida Association of Property Appraisers
Florida Property Appraisers
Florida Tax Collectors
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