Florida

state characteristics

Assessment Ratio: 100%
Fiscal Tax Year: 01/01 – 12/31
Valuation Authority: County
Collection Authority: County
Level One Appeal Name: County Value Adjustment Board
RE Rendition Required: No
PP Rendition Required: Yes
Consultant Certification or Licensing: State Licensed Broker to appeal at any level
Real Estate Taxable? Yes
Personal Property Taxable? Yes
Inventory Taxable? No

key tax dates – real estate

Assessment Date: Jan 1  
Value Notices Issued: Aug Dates may vary by county
Appeal Deadline: Sept 25 days from date of value notices issued
Tax Bills Issued: Nov 1  
Tax Bills Due: Nov 30
Dec 31
Jan 31
Feb 28
Mar 31
Deadline for 4% discount
Deadline for 3% discount
Deadline for 2% discount
Deadline for 1% discount
Gross tax amount, tax bills delinquent on April 1

key tax dates – personal property

Assessment Date: Jan 1  
Tax Returns Due: Apr 1 Inventory & Software exempt
Tax Bills Issued: Nov 1  
Tax Bills Due: Nov 30
Dec 31
Jan 31
Feb 28
Mar 31
Deadline for 4% discount
Deadline for 3% discount
Deadline for 2% discount
Deadline for 1% discount
Gross tax amount, tax bills delinquent on April 1