The Florida property tax framework
Florida property tax is administered at the county level by three elected officials and the Florida Department of Revenue (DOR):
Property Appraiser (PA). Elected county officer responsible for assessing all real and tangible personal property in the county as of January 1 each year. Determines Just Market Value (JMV), the property's estimated market value, and Assessed Value (AV), JMV adjusted for any caps (homestead 3%, non-homestead 10%). Administers homestead and other exemptions.
Tax Collector (TC). Elected county officer responsible for collecting property tax payments and distributing to taxing authorities. Issues bills, handles delinquency, conducts tax certificate sales.
Local taxing authorities. County commission, school district, water management district, fire district, special improvement districts. Each sets its own millage rate during the annual budget process (typically June-September).
Florida Department of Revenue (DOR). State-level oversight of property tax administration, publishing of guidance, supervision of county assessments.
The annual property tax bill is the product of:
AV × (sum of millage rates) = annual property tax
Where millage rates are expressed in mills (1 mill = 0.001 = 0.1% of AV). A typical Florida county millage stack:
- County millage: 5-8 mills
- School district millage: 5-7 mills
- Special district millage: 2-4 mills
- Total: approximately 12-20 mills, or 1.2-2.0% of AV
The homestead vs non-homestead distinction
Homestead-classified property (US-domiciled owners only).
- USD 25,000 base homestead exemption (USD 50,000 total with second exemption above USD 50,000 AV)
- Save Our Homes 3% annual cap on AV growth (or CPI, whichever is lower)
- Lower effective tax rate over time
Non-homestead property (Canadian non-resident owners).
- No homestead exemption
- Non-homestead 10% annual cap on AV growth (per Florida Statutes § 193.1554)
- Higher effective tax rate, especially over long hold horizons
The Canadian non-resident's structural disadvantage: cannot claim homestead because the homestead exemption requires the property to be the permanent legal residence of the owner. A Canadian snowbird with Canadian tax residence and Florida B-2 visitor status does not have legal Florida residence.
Detailed mechanics of the homestead exemption and Save Our Homes cap in Save Our Homes 3 percent cap.
The assessment process
The Property Appraiser determines Just Market Value as of January 1 each year, using mass appraisal techniques (recent comparable sales, building characteristics, condition adjustments). The JMV is then capped:
- Homestead property: AV growth limited to 3% or CPI annually under Save Our Homes
- Non-homestead residential of 4 units or fewer: AV growth limited to 10% annually under § 193.1554
- Commercial and other: no annual cap; AV resets to JMV each year
The TRIM (Truth in Millage) notice mailed each August shows: - The PA's JMV and proposed AV - The proposed millage rates from each taxing authority - The estimated annual tax bill at the proposed rates - The opportunity to appeal
The property owner has 25 days after the TRIM notice to file a Petition to the Value Adjustment Board (VAB) challenging the assessment. The VAB process takes 6-12 months and can produce assessment reductions of 5-15% for successfully petitioned cases.
Payment timing and discounts
The annual property tax bill is issued by the Tax Collector on November 1 each year for the tax year just completed (the AV as of January 1 of that calendar year). Payment is due by March 31 of the following year (so the tax for 2026 is billed November 1, 2026 and due March 31, 2027).
Florida offers early-payment discounts:
- Pay in November: 4% discount
- Pay in December: 3% discount
- Pay in January: 2% discount
- Pay in February: 1% discount
- Pay by March 31: no discount, no penalty
- Pay after March 31: penalties accrue, ultimately leading to tax certificate sale
For a Canadian snowbird arriving in Florida in January, paying the November-issued bill in January captures the 2% discount. Mortgage-escrowed properties have the tax paid by the lender from the escrow account.
The county-by-county millage variation
Florida property tax rates vary by county. Selected typical 2026 millage rates:
| County | Total millage (approximate) | Effective rate |
|---|---|---|
| Miami-Dade. | 19 mills | 1.9% |
| Broward. | 17 mills | 1.7% |
| Palm Beach. | 18 mills | 1.8% |
| Hillsborough (Tampa). | 18 mills | 1.8% |
| Orange (Orlando). | 17 mills | 1.7% |
| Collier (Naples). | 12 mills | 1.2% |
| Monroe (Keys). | 11 mills | 1.1% |
| Smaller counties. | 12-16 mills | 1.2-1.6% |
The variation reflects differences in school funding, county services, and special districts. A Canadian buyer comparing Hollywood vs Naples sees a roughly 30% lower property tax rate in Naples.
Special districts and CDDs
Some Florida residential developments include Community Development Districts (CDDs), separate taxing authorities established under Florida Statutes Chapter 190. A CDD finances infrastructure (roads, drainage, common amenities) through bond issuances repaid by additional property tax assessments. CDD assessments are non-ad-valorem (fixed amount per property regardless of value) and can run USD 1,000-3,000 annually for a residential property in a CDD.
CDDs are common in newer master-planned communities (parts of Orlando, Tampa, Naples, and some Broward developments). The CDD assessment is in addition to the standard county-level property tax. A Canadian buyer in a CDD community pays both.
The CDD typically dissolves once the bonds are paid off (typically 20-30 years), at which point the assessment ends.
Canadian-side reporting and deductibility
T1135 reporting. A Canadian owner of Florida property with cost amount exceeding CAD 100,000 reports on T1135 annually.
Income tax deductibility. Florida property tax on a rental property is deductible against rental income on the Canadian T776 (Statement of Real Estate Rentals). For a personal-use property (not rented), the property tax is added to the property's cost amount for eventual capital gain calculation but is not currently deductible.
US tax filing. A non-resident with rental property files Form 1040-NR with the IRS; property tax is deductible against rental income. Personal-use properties do not produce US-side tax filings except at sale (FIRPTA).
Common mistakes
- Underestimating the non-homestead premium (the 30-60% over homestead).
- Missing the November-March payment window.
- Forgetting the CDD assessment in newer developments.
- Not appealing through VAB when assessment appears excessive.
- Treating mortgage escrow as final (verify escrow funding matches actual bill).
Preparation checklist
- Identify the county and millage rate before purchase.
- Verify CDD or special district assessments.
- Calculate the annual tax at non-homestead rates.
- Plan escrow funding with the lender if financed.
- Review TRIM notice in August.
- Appeal via VAB if assessment appears excessive.
- Pay in November-January for the 2-4% discount.
- File T1135 in Canada if cost > CAD 100,000.
- Deduct on T776 if rental property.
FAQ
Why can't I claim homestead?
Homestead requires the property to be your permanent legal residence in Florida. A Canadian non-resident does not have this.
Can I appeal the assessment?
Yes, via the Value Adjustment Board within 25 days of the August TRIM notice.
Is property tax escrowed?
If financed, the lender typically escrows 6 months at closing and includes 1/12 of annual tax in each monthly payment. If cash, you pay directly.
Are CDDs always disclosed?
Yes, in the FAR/BAR contract addenda and the building's disclosure documents.
When is the bill paid?
November-March. Discount for early payment.
CanadaFlorida Editorial Team. Research drawn from primary public sources cited at the bottom of every guide: U.S. and Florida statutes, U.S. and Canadian federal agencies, official Florida county and state authorities, and Canadian provincial bodies where applicable. Every figure, rate, threshold, and deadline in this guide is drawn from a verifiable primary source listed below. The article is updated whenever the underlying rules change, with a fresh review date stamped at the top.