Chapter 11 · Topic 11.5 · Taxes
County and local taxes in Florida for Canadian property owners
Florida property owners pay no state property tax — but county millage rates, tourist development taxes on short-term rentals, and documentary stamp taxes at closing matter significantly to Canadian snowbirds.
Direct answer · 60-second summary
The 60-second version
Florida property taxes are levied by counties (no state property tax). Key facts for Canadian owners: No homestead exemption (that $50,000 assessed value reduction is for primary Florida residents only — not available to non-residents); Non-homestead cap: annual increases in assessed value capped at 10% for non-homestead properties; effective tax rates vary: Collier (Naples) ~0.69%, Palm Beach ~0.95%, Broward ~1.07%, Miami-Dade ~1.02%. Short-term rental tax: 6% Florida sales tax + county Tourist Development Tax (TDT, 5–6%) = 11–13% total on rentals under 6 months; Airbnb/VRBO collect automatically. Documentary stamp tax: $0.70 per $100 of purchase price, paid once at closing.
Acronyms used in this guide
- TRIM — Truth in Millage (annual notice of proposed property taxes sent in August)
- VAB — Value Adjustment Board (appeals body for contesting assessed value)
- TDT — Tourist Development Tax (county bed tax on short-term rentals)
- DOR — Florida Department of Revenue
Property taxes — the biggest annual cost
Florida has no state-level property tax. Property taxes are levied entirely at the county (and sometimes municipal) level. County property tax = assessed value × millage rate, where 1 mill = $1 per $1,000 of assessed value.
Why Canadians pay more than their Florida neighbors
Florida's homestead exemption reduces the first $50,000 of assessed value to zero for primary residents who declare a Florida homestead. Canadian snowbirds who own Florida property but maintain Canadian tax residency do NOT qualify for homestead exemption. Additionally, the Save Our Homes cap (which limits annual assessed value increases to 3% for homestead properties) doesn't apply to non-homestead properties — though a separate 10% annual non-homestead cap does apply after the first year of ownership.
Effective tax rates by county (2025 approximate)
- Collier County (Naples, Marco Island): ~0.69% — one of the lowest in Florida
- Sarasota County: ~0.87%
- Lee County (Fort Myers, Cape Coral, Bonita Springs): ~0.85%
- Palm Beach County: ~0.95%
- Miami-Dade County: ~1.02%
- Broward County: ~1.07%
- Pinellas County (St. Pete, Clearwater): ~1.02%
- Hillsborough County (Tampa): ~1.04%
Example: a Canadian-owned condo assessed at $350,000 in Palm Beach County (no homestead) pays approximately $3,325/year in county property tax.
TRIM Notice — your right to contest
Each August, Florida counties send a TRIM (Truth in Millage) notice showing your property's proposed assessed value and the resulting tax. You have the right to appeal the assessed value to the county's Value Adjustment Board (VAB) by the deadline shown on the notice (typically September). If you believe your property's assessed value exceeds its true market value, file a petition. The petition fee is $15 and VAB hearings are conducted in person or by phone.
Short-term rental taxes — important for Airbnb/VRBO owners
If you rent your Florida property for periods under 6 months to the same person, you are operating a short-term rental and must collect and remit:
- Florida state sales tax: 6% (on the rental amount excluding cleaning fees if billed separately)
- County discretionary sales surtax: varies; most counties add 0–1%
- County Tourist Development Tax (TDT): varies by county; Broward: 6%, Miami-Dade: 6%, Palm Beach: 6%, Collier: 5%, Lee: 5%
Total rental tax: 11–13% depending on county. Airbnb and VRBO automatically collect and remit these taxes on your behalf in Florida. If you manage your rental independently (direct bookings), you must register with the Florida Department of Revenue and file tax returns yourself.
Documentary stamp tax — paid at closing
Florida imposes a documentary stamp tax on deeds at the rate of $0.70 per $100 of consideration (purchase price) in most counties, or $0.60 per $100 in Miami-Dade County. This is a one-time cost paid by the buyer or seller (typically the seller) at closing. On a $400,000 purchase, the documentary stamp tax is $2,800. This is separate from the recording fee and title insurance.
Sources
Every figure, rate, threshold, and deadline in this guide is drawn from a verifiable primary source listed at the bottom of the page. The article is updated whenever the underlying rules change, with a fresh review date stamped at the top.
Disclaimer — Educational purpose only
This guide is for educational purposes only. Figures, rules, and procedures are drawn from public sources as of the date shown and may change without notice.
For any concrete decision, consult a licensed professional — attorney, accountant, or insurance broker.