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.

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.

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.

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.

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.

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

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