Who does what: PA, TC, taxing authorities
- County Property Appraiser (PA): determines Just Market Value on January 1, applies exemptions (homestead, veteran, senior, etc.), publishes the assessment roll. Sources: F.S. §192.001, §193.011, §193.052.
- Taxing authorities: county commission, city council, school board, water management districts, fire districts, CDDs. Each adopts its own millage rate. The sum = total millage applicable.
- County Tax Collector (TC): issues the bill in November, collects the payment. F.S. §197.122.
- Florida Department of Revenue (DOR): oversees PAs and TCs, publishes standard guides, certifies tax rolls.
No state-level property tax — local only. Florida funds state spending via the sales tax (6% + local).
How tax is calculated
Four distinct values:
- Just Market Value (JMV) = fair market value on January 1. Computed from comparables, replacement cost, or income method (rentals).
- Assessed Value (AV) = assessed value. Equal to JMV unless capped by Save Our Homes (SOH, 3%) on homestead, or the 10% cap on non-homestead. See dedicated articles.
- Taxable Value (TV) = AV minus applicable exemptions (homestead, veteran, senior, agricultural, etc.).
- Property Tax = (TV ÷ 1,000) × total millage.
Worked example (homestead primary residence)
House in Cape Coral, JMV $400,000. AV capped by SOH at $350,000. Homestead: −$51,411 (2026). School TV = 350,000 − 25,000 = $325,000. Non-school TV = 350,000 − 51,411 = $298,589. School millage 6.1 mills, non-school millage 11.2 mills. Total tax ≈ (325 × 6.1) + (298.6 × 11.2) ≈ $1,982 + $3,344 = $5,326 per year.
Millage: composition and cap
One mill = $1 per $1,000 of taxable value. A 18-mill millage = 1.8% of TV. Typical Florida composition:
| Authority | Typical millage |
|---|---|
| County Commission (general) | 4 to 8 mills |
| School Board | 5 to 7 mills |
| Municipality (city, if applicable) | 2 to 7 mills |
| Water Management District | 0.1 to 0.4 mill |
| Fire / EMS / Library / other districts | varies by county |
| Typical total | 15 to 22 mills (1.5–2.2%) |
Constitutional cap: 10 mills per non-school authority (F.S. §200.071). Separate school cap. Special districts are not capped at 10 mills.
The TRIM Notice (August): must-read
The TRIM (Truth In Millage) Notice is mailed yearly in August by the PA. It contains:
- JMV, AV, TV for the current and prior year.
- Exemptions applied.
- Proposed millage by each taxing authority.
- Tax estimate if proposed millage is adopted vs. roll-back rate (rate that would produce the same revenue as last year).
- Dates of public hearings where final millage is voted.
- Deadline and procedure to petition the Value Adjustment Board.
The TRIM is not a bill. The bill arrives in early November.
Payment and early discounts
Official schedule (F.S. §197.162):
| Deadline | Discount |
|---|---|
| November 30 | 4% off |
| December 31 | 3% |
| January 31 | 2% |
| Feb 28/29 | 1% |
| March 31 | 0% (full tax, no penalty) |
| April 1 onward | Delinquent — minimum 3% interest, possible tax certificate |
- Online, check, money order, or wire via the County Tax Collector website.
- Possibility of quarterly installment plan if requested before April 30 (F.S. §197.222).
- Delinquency: if unpaid by April 1, the TC may issue a tax certificate to an investor (public auction June 1). The owner keeps the property as long as the certificate is redeemed with interest within 2 years. Beyond that, the certificate holder can apply for a tax deed triggering forced sale.
Canadian-owner specifics
- A Florida second home owned by a Canadian is not eligible for homestead (homestead requires primary residence and declaration of intent to the PA). See dedicated homestead article.
- Without homestead, assessed value is capped by the 10% non-homestead cap (F.S. §193.1554, §193.1555) instead of SOH 3%.
- U.S. property tax paid is generally deductible against rental income reported to IRS (Form 1040-NR or via Canada-US treaty).
- The tax is not automatically credited in Canada — the property is taxed under CRA rules on net rental income.
- Many Canadians prefer to pay by November 30 to capture the 4% discount (CAD↔USD spot rate at that date may affect the decision).
Formulaires officiels et pages de référence
Responsabilité du lecteur
Toujours utiliser la dernière version disponible sur le site officiel cité ci-dessous. Les seuils, taux et délais évoluent. CanadaFlorida ne se substitue pas à un professionnel licencié.
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.
Sources and references
Public sources verified as of the last review date (Florida Statutes, Florida Department of Revenue, Citizens, FEMA, DBPR).
- Florida Statutes Chapter 192 — General provisions. leg.state.fl.us/§192
- F.S. §193.011 — Just market value factors. §193.011
- F.S. §197.162 — Discounts. §197.162
- F.S. §200.071 — Limitation of millage. §200.071
- Florida DOR — Property Tax Oversight. floridarevenue.com/property
- DOR Homeowner Guide — What is Millage?. PDF DOR