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 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.

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
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.

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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