Property Tax Information (2024)

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Property Tax Information

Property (ad valorem) taxes are taxed on real and/or business personal property.

  • Real property includes land and improvements: an improvement is anything that adds value to real property such as a house, manufactured home, swimming pool, gazebo, chicken house, barn, etc.
  • Business personal property refers to items which are used in any business and are movable or not permanently fixed to the land.

Important Annual Dates

  • October 1: Real Property Taxes are due and payable through December 31.
  • January 1: Taxes become delinquent. Payments on or after this date will be charged delinquent tax fees plus 12% (annual) interest.
  • February 29th: Last day to make payments via check. After February 29th, all payments must be via certified funds such as cashier’s check, credit card or debit card, or cash.
  • Month of February: Court notices are mailed out.
  • 3 consecutive weeks in March: Delinquent Property newspaper advertisem*nt is published.
  • First Tuesday (normally) in May: Annual Tax Sale is held.


The responsibility for assessing property (telling the Revenue Commission you have bought property and what it is used for) lies with the owner. In other words, it is up to the respective owner to ensure all necessary steps for assessment of properties have been completed.
At a minimum, the following steps should be completed:

  • Record your deed in the Probate Judge’s Office.
  • Assess your property in Revenue Commissioner’s Office.
  • Claim any exemption due you. Make sure all of this is done no later than December 31 for all property purchased by October 1. Please report promptly all address changes.
  • Make sure the taxes are current and paid on the purchased property.

Improvements are defined by the State of Alabama as “anything that adds value to land,” such as a house, manufactured home, swimming pool, garage, gazebo, chicken house, barn, etc.

The Alabama State law requires that owners or their respective agents must come to their respective County’s Revenue Commission Office no later than December 31 to sign an assessment officially reporting any improvements made to or any removal of structures or features from their properties. Any change made on or before October 1 of that calendar year will be reflected on the next year’s tax statement. (Changes made after October 1 of that same calendar year will not be reflected on the next immediate statement but rather will be reflected up to two years later.)

Examples of improvements that are assessable would include new structures or additions, swimming pools, extensive repairs, remodeling, or renovations (such as adding a fireplace, extra bathroom, patio, deck, carport, garage, etc.). Items such as re-roofing, minor repairs and painting, (normal maintenance items) do not require reassessment.

Owners of five acres or more of farmland, pastureland or timberland used to produce agricultural products, livestock, or wood products may apply for a Current Use exemption. This exemption allows for property to be assessed at less than market value when used only for the purposes specified here. Any owner of eligible property must make a formal application to the Revenue Commission Office if he or she wishes to claim Current Use.

Current Use applications may be obtained from the Revenue Commission Office at any time of the year, but under the Alabama State law, they must be filed with the Revenue Commission Office no later than December 31 for application on the next tax year’s ad valorem taxes. After Current Use has been granted, the owner who made application for current use does not have to re-apply for subsequent years; however, if the property ownership is transferred or the name is changed by deed or will, the new owner reflected by such change must file a new application for Current Use. Otherwise, ad valorem taxes will be calculated based on fair market value rather than current use values.

The Alabama Manufactured Home Act (91-694) signed into law on July 18, 1991 changed the way manufactured homes are treated for tax and revenue purposes in Alabama. Under this Act, those manufactured homes located on an owner’s property and not held for rent or lease will be assessed on the real property tax rolls in the Revenue Commission Office. All others must be registered.

Proof of ownership, along with a description that includes size, ID number, year made and model of the manufactured home must be brought to the respective County’s Revenue Commission Office to make an assessment. Each manufactured home owner will receive a decal to display on the right front corner of the home as proof that the taxes are paid.

A homestead exemption may be claimed by an owner-occupant of a manufactured homes provided the property and manufactured home is the owner’s primary residence as of October 1. Proof of title (if 1994 or later model) and proof of sales tax payment must be provided at the time of assessment/registration. All manufactured homes must be registered or assessed within 30 calendar days of purchase.

Renewal of manufactured home registrations for those who do not own their manufactured home and land is October/November each year. There is a $10.00 penalty for late registration. Persons over 65 or permanently and totally disabled should request exemption information prior to registration/renewal.

Each taxpayer is required by Alabama Law (Code 40-7-1) to provide a complete list of all of his or her owned property. Any and every person acquiring property is responsible for reporting to the Revenue Commissioner a complete legal description of the property and should at that time claim any exemptions for which he or she is eligible. Every owner is responsible for providing to the Revenue Commissioner his or her correct mailing address for all properties. All property owners must report any changes in ownership to the Revenue Commissioner.

Real and personal property taxes are paid in arrears; the tax year begins on October 1 and ends September 30 of the next calendar year. (All assessments on record as of October 1 of each calendar year are due and payable the following October 1.)

Taxes on motor vehicles are paid in advance and are paid throughout the year on a renewal scheduled based upon the first letter of each respective owner’s last name.

In the State of Alabama, there are four classifications of property on which ad valorem taxes are assessed. These classifications reflect the property type and designated use as indicated by the property owners. Any property that is not assessed by its owners under Class I, Class III, or Class IV is automatically assessed as Class II property.

ClassificationAssessment Rate
Class I – Property Owned by Utilitied30%
Clas II – All Other Property20%
Class III – Agricultural Property & Owner-Occupied Residential Property10%
Class IV – Private Passenger Vehicles15%

To determine the assessed value of a property, the classification rate is multiplied by the appraised value of the property (Appraised Value X Class % = Assessed Value).Taxes are based on Assessed Value, less any qualifying exemptions.

The Revenue Commissioner is responsible for determining property value, which must, by law, be set according to “fair and reasonable market value.” Your property is probably not for sale but the county appraiser must set the value of the property as if it were “sold” in an “arms length” transaction between a “willing buyer and a willing seller, neither being under any pressure to buy or sell.”

If you feel your property value is incorrect you may file a written protest with the County Board of Equalization. Upon your appeal, if time permits, you will be contacted by the county appraiser to review your valuation. If, after this review, you are still not satisfied with your valuation, a hearing will be set for you to formally meet with the Board of Equalization to present information you feel justifies a change in value. Following this hearing you will be notified of the decision of the Board of Equalization. You may appeal to Circuit Court within 30 days of their decision.

In order to preserve your right to carry the appeal process to Circuit Court, taxes must be paid by December 31, or a bond filed in Circuit Court in double the amount of taxes due.

Primary residences are eligible for homestead exemptions, which exempt portions or all of the applicable property taxes. The following exemption codes and definitions explan each exemption and conditions for application to owners’ properties:

  • H1 is a standard homestead exemption. This exemption applies to primary residences and adjoining land only.
  • H2 is a homestead exemption for persons age 65 or older with a combined State adjusted gross income less than $12,000. This exemption applies to primary residences and adjoining land only.
  • H3 is an exemption for persons who are “Totally and Permanently Disabled” or who are age 65 or older with a combined Federal taxable income of less than $12,000. This exemption applies to primary residences and adjoining land only.
  • H4 is an exemption for persons who are age 65 or older with a combined Federal taxable income of more than $12,000 (i.e., there are no income limitations for the H4 exemption). This exemption applies to primary residences and adjoining land only.
Property Tax Information (2024)


What is property tax information in Florida? ›

What Are the Average Property Tax Rates in Florida? According to the Tax Foundation, Florida ranks No. 26 when it comes to property taxes paid as a percentage of housing value, with an effective property tax rate of 0.91%. But remember, not everyone in Florida has the same property tax rate.

At what age do you stop paying property taxes in FL? ›

Certain property tax benefits are available to persons 65 or older in Florida. Eligibility for property tax exemptions depends on certain requirements. Information is available from the property appraiser's office in the county where the applicant owns a homestead or other property.

Who qualifies for property tax exemption in Florida? ›

Property Tax Exemptions and Additional Benefits

Further benefits are available to property owners with disabilities, senior citizens, veterans and active duty military service members, disabled first responders, and properties with specialized uses.

How do I challenge a property tax assessment in NYC? ›

516-571-2391. File the grievance form with the assessor or the board of assessment review (BAR) in your city or town. If your property is located in a village that assesses property, you will have two assessments, one for the village and one for the town.

How do I find my Florida property tax ID? ›

Where is my Property Number? You can find your ID number on your property tax notices (usually on the top left of your tax notice).

Are Florida property taxes based on purchase price? ›

Properties are assessed at the Fair Market Value when a change of ownership occurs or you purchase a home, and in the first year it receives the homestead exemption. A good estimate to start is to calculate about 1 1/2 to 2% of the sales price for your base.

Do property taxes go down when you turn 65 in Florida? ›

There is an additional $50,000 homestead exemption (FLORIDA STATUTE 196.075) for person 65 and older. The adjusted gross income requirement for 2023 cannot exceed $35,167 for all members of the household. An application DR 501SC must be submitted along proof of income.

How can I lower my property taxes in Florida? ›

As a Florida property owner, you may qualify for exemptions that reduce your property taxes. If you own and permanently live in your home on January 1st, you may be eligible for the homestead exemption for that year. Florida's homestead exemption decreases the property's taxable value by as much as $50,000.

Who doesn't have to pay property taxes in Florida? ›

If you own real property as an individual or business, you pay property tax on it in Florida. Even if the property was gifted to you through an estate or you own a rental property, you are still required to pay Florida real property taxes. There is no minimum or maximum of real property taxes you could owe in Florida.

What is the tax break for seniors in Florida? ›

2023 Senior Citizen Standard Income Tax Deduction

For those 65 years of age or legally blind, the standard deduction will increase in 2023 to $1,850 for Single filers or Head of Household, and $1,500 for Married Filing Jointly, Married Filing Separately, and Surviving Spouses.

What is the $5 000 property tax exemption in Florida? ›

A $5,000 exemption is available on property owned by an honorably discharged veteran with a service connected disability of 10% or greater. This is in addition to the $50,000 homestead exemption. The applicant is required to be a permanent and legal resident of Florida.

How much does homestead exemption save you in Florida? ›

The homestead exemption in Florida is a state law, which means it's the same no matter where you live. You could claim up to a $50,000 homestead exemption on your primary residence. The first $25,000 of the exemption applies to all taxing authorities.

How do I challenge my property tax assessment in Florida? ›

If you disagree with the property appraiser's assessment, you can discuss the assessment with the property appraiser's office, file a petition with the county value adjustment board (VAB) to appeal the property appraiser's assessment, or both.

What is the formula for determining the market value of a property? ›

Look at comparable homes in your neighborhood then divide by square footage. Then take that dollar amount and multiply by the number of square feet in your home.

What is an example of a special assessment? ›

Examples of Special Assessment Taxes

Special assessments more typically are used for the extraordinary expense of a project that benefits the community. For example, a town might levy a special assessment tax to build a public recreation center or a park. The tax is intended to last for a set number of years.

Which county has the highest property taxes in Florida? ›

Florida Counties with the Highest and Lowest Property Tax Rates
  1. St. Lucie 22.8542. ...
  2. Alachua 21.3055. Property taxes on a $300,000 home in Alachua County will run you about $6,391.65.
  3. Broward 19.8427. ...
  4. Duval 19.7450. ...
  5. Pinellas 19.3862. ...
  6. Volusia 19.2141. ...
  7. DeSoto 19.1508. ...
  8. Gulf 18.9640.
May 7, 2023

How much does it cost to homestead your house in Florida? ›


In the state of Florida, a $25,000 exemption is applied to the first $50,000 of your property's assessed value if your property is your permanent residence and you owned the property on January 1 of the tax year.

How do I find property records in Florida? ›

Most records are searchable and accessible through the internet from the Board of Trustees Land Document System (BTLDS). A mapping component of BTLDS also provides a graphical depiction of parcel locations. These documents are stored in a climate-controlled vault.

What is the average property tax amount in Florida? ›

WalletHub ranked Florida no. 24 in the nation for effective property tax rates in 2021, with the average homeowner paying 0.89% of their home's value in taxes each year. For a Florida median home value of $215,300, that translated to paying $1,914 in property taxes.

How much can my property taxes increase in Florida? ›

As was the case in 2022, the maximum increase on the assessed value of a Homestead property in Florida in 2023 has been capped at 3 percent. Assuming you have not added any new construction to your Homestead property, your assessed value cannot increase more than 3 percent in 2023.

What counties in Florida have the lowest property taxes? ›

Which Counties in Florida Have the Lowest Property Taxes?
  • Jackson.
  • Hamilton. ...
  • Washington. ...
  • Liberty. ...
  • Calhoun. ...
  • Franklin. ...
  • Levy. Levy County is located along the gulf coast in the northern region of the state. ...
  • Madison. Madison County is located along the Panhandle in the north central region of the state. ...

At what age do you stop paying taxes? ›

At What Age Can You Stop Filing Taxes? Taxes aren't determined by age, so you will never age out of paying taxes. Basically, if you're 65 or older, you have to file a tax return in 2022 if your gross income is $14,700 or higher.

Do seniors pay taxes in Florida? ›

Florida is very tax-friendly toward retirees. Social Security income is not taxed. Withdrawals from retirement accounts are not taxed. Wages are taxed at normal rates, and your marginal state tax rate is 0.0%.

Do you have to pay income tax after age 80? ›

In short, senior citizens are largely subject to the same tax requirements as other adults. There is no age at which you no longer have to submit a tax return and most senior citizens do need to file taxes every year. However if Social Security is your only form of income then it is not taxable.

Is there a property tax refund in Florida? ›

If you believe you have overpaid your property taxes, you may be eligible for a refund. To apply for a refund, complete an Application for Refund of Ad Valorem Taxes (Form DR-462) and submit it to your county tax collector.

Why are my property taxes higher than neighbors in Florida? ›

The higher the assessed value, the higher the taxes and vice versa. Typically in Florida, the assessed value is a high percentage of the market value unless the property has a Homestead Exemption or a special classification like the Agricultural Classification.

What is the maximum property tax exemption in Florida? ›

Homestead Exemption: Every person who has legal or equitable title to real property in the State of Florida and who resides thereon and in good faith makes it his or her permanent home is eligible to receive a homestead exemption of up to $50,000. The first $25,000 applies to all property taxes.

What happens if you can't pay your property taxes in Florida? ›

Florida law requires that all real estate taxes be paid by March 31 each year. If those taxes are not paid, the law requires Tax Collectors to conduct an auction and sell "tax certificates" on or before June 1. A tax certificate sale is not a sale of land, but rather a lien against the subject property.

Which state has no property tax in USA? ›

Unfortunately, there are no states without a property tax. Property taxes remain a significant contributor to overall state income. Tax funds are used to operate and maintain essential government services like law enforcement, infrastructure, education, transportation, parks, water and sewer service improvements.

Why do Florida residents not pay taxes? ›

How Florida Has No Income Tax. In 1968, the Florida Constitution was ratified to prevent the state from collecting an income tax. And the state constitution protects taxpayers from having the state impose new taxes or raise them.

How much can a senior make without having to pay taxes? ›

If you are at least 65, unmarried, and receive $14,700 or more in nonexempt income in addition to your Social Security benefits, you typically must file a federal income tax return (tax year 2022).

Does Social Security get taxed in Florida? ›

Does Florida tax Social Security benefits? No, but you may pay federal taxes on a portion of your Social Security benefits, depending on your income.

What benefits do seniors get in Florida? ›

  • Medicaid Long-Term Care Ser [...]
  • Nutrition Programs. Over 80,000 older Floridians benefit annually from community nutrition serv [...] ...
  • Federal Older Americans Act [...] ...
  • Caregiving. ...
  • Senior Community Service Em [...] ...
  • Bureau of Community and Sup [...] ...
  • Transportation. ...
  • Food Assistance.

What is the 10 cap on property taxes in Florida? ›

However, the assessed value may increase up to 10% per year, even if the market value remains the same (see Recapture Rule). The 10% cap does not apply to school district taxes. The non-homestead 10% cap benefit is removed upon a qualifying improvement being made, a change of ownership, or control of the real property.

What is the income limit for homestead credit in Florida? ›

It is made available by the Florida Department of Revenue annually and subject to change each year. The adjusted income limitation for the 2023 exemptions is $35,167. (prior year income) Proof of age and proof of all income to the household is required.

How do you lose homestead exemption in Florida? ›

Important Topics
  1. Renting your property for more than 30 days per calendar year, for 2 consecutive years.
  2. Maintain or obtain an out of state residency based tax exemption, reduction, benefit, credit, etc. ...
  3. Maintain or obtain a driver's license in any other state. ...
  4. Fail to register a vehicle in Florida if you drive it here.

What documents do I need for homestead exemption in Florida? ›

Required Documentation for Homestead Exemption Application
  • Your recorded deed or tax bill.
  • Florida Drivers License or Identification Card. Will need to provide ID# and issue date. ...
  • Vehicle Registration. Will need to provide tag # and issue date. ...
  • Permanent Resident Alien Card. Will need to provide ID# and issue date.

What is the deadline for homestead exemption in Florida 2023? ›

March 1, 2023, is the deadline for Florida homestead exemption applications for qualifying residences owned and occupied on the January 1 tax day. Florida property appraisers generally enable applications to be made online.

Who inherits homestead in Florida? ›

Florida Homestead Law Inheritance – In Detail

Generally, the inheritance rule applied in most cases is that the decedent's surviving spouse will receive the homestead property, and only then the minor children.

What triggers a property tax reassessment in Florida? ›

When the property changes ownership, Florida law requires the property appraiser to remove exemptions and reassess the property so the assessed value equals the just value. This takes effect on January 1 after you purchase the property.

How are home taxes calculated in Florida? ›

All you have to do is multiply what your home is worth by the effective property tax rate, and that's roughly how much you should expect to pay in property tax. For example, if the effective property tax rate in your county is 1% and your house is worth $300,000, that means you'll owe about $3,000 in property taxes.

Can a tax assessor enter my property in Florida? ›

Assessors need the permission of a homeowner to actually enter the property. This permission can be express or implied.

What is the difference between market value and property value? ›

A property is more than a piece of land or price per square foot. There are a lot of factors that decide how much property can be valued. The market value is the most probable price a property will fetch in today's open market. It is governed by the economic forces of demand and supply.

Who determines the market value of a home? ›

The buyer and seller of real estate determine the fair market value of real estate. The appraiser or assessor analyzes real estate transactions that occur within a community and determine the factors that lead to the final sale prices.

What is the difference between fair value and market value? ›

Fair value is most often used to gauge the true worth of an asset by looking at factors like its potential for growth or the cost to replace it. Market value is the observed and actual value for which an asset or liability is exchanged.

What is assessment and give two examples? ›

We use the term “assessment” throughout this resource to represent both graded and non-graded activities. Some examples of assessments in a course could include: discussion observations, exams, papers, reflection questions, in-class student responses, etc.

What are special assessments in Florida? ›

A special assessment is a charge imposed by an HOA on its members for a specific purpose, such as capital improvements or repairs and maintenance. Special assessments are typically levied in addition to the regular monthly or annual assessment.

What are the examples of common assessment? ›

Performance activities, common workbooks, and quarterly evaluations are examples of common assessments. They can be created by teams that include members from each unit. A scale or benchmark established by the team is used to evaluate performance tasks and construct test questions.

What is property tax disclosure summary Florida? ›

Florida statute 689.261 requires that buyers receive a Property Tax Disclosure Summary at or before execution of the contract for sale. All sales contracts provided by Florida Realtors contain the required language.

Does Florida have personal property tax? ›

Ad Valorem (Property) Tax

If you own property in Florida, that property is assessed annually by the county property appraiser. This assessment determines the amount of ad valorem taxes owed each year on your property. Ad valorem or property taxes are collected annually by the county tax collector.

How can I reduce my property taxes in Florida? ›

As a Florida property owner, you may qualify for exemptions that reduce your property taxes. If you own and permanently live in your home on January 1st, you may be eligible for the homestead exemption for that year. Florida's homestead exemption decreases the property's taxable value by as much as $50,000.

What happens if a seller does not disclose Florida? ›

Under Florida law, a buyer can sue for damages, and even rescind a transaction, where a seller or real estate agent doesn't reveal a known material problem with the home prior to purchase.

Is a property disclosure statement required in Florida? ›

Florida law requires sellers to disclose any issues they know about that materially affect the value of a home or property. This requirement applies even if the buyer does not ask whether the seller knows about defects.

What is required for disclosure in Florida? ›

While a seller's property disclosure form is not required under Florida law, Florida law does require seller's and their realtors to disclose any significant property defects that may not be easily visible to the buyer. Buyers still have the responsibility to have the property inspected.

What happens if you don't pay your property taxes in Florida? ›

Accordingly, if you don't keep up with the property taxes on your Florida home, you could eventually lose your home to a tax sale. In Florida, the tax collector will initially sell the tax lien in a tax lien sale. Then, if you don't pay off the lien, the tax collector can sell your home in a tax deed sale.

What taxes do you not pay in Florida? ›

Because Florida does not have a personal income tax, military pensions and active-duty pay are not taxed.

Who controls property taxes in Florida? ›

Locally elected officials administer Florida's property tax system. The Department of Revenue's Property Tax Oversight program provides general supervision of this process. Our mission is to ensure fair and equitable administration; assist local governments; and be accessible and responsive to Florida's citizens.

How do I find out what property a person owns in Florida? ›

Contact the County Clerks Office

As long as you know a property's location, you can contact the county clerk's office to learn more about the owner. Florida has 67 counties. It's fairly easy to narrow down a property's county even when you have limited information about the location and tenants.

How do I find my property deeds online for free in Florida? ›

Perform a Deed Search and Get a Copy of Your Deed For Free!

Each Florida County has a free search engine for public records. Below you can find links to each county's search engine. There are many ways to look up the deed on the county's website. You can search by “Name” of Grantor or Grantee.

Does Florida have free public records? ›

Florida's public records are available online, except for state law exemptions. According to the state's public records act, anyone can request a record online or by visiting the office of the agency body that holds the specific record.

Who has the lowest property tax in Florida? ›

01. Dixie. Dixie County is located in the northwestern section of the state. Dixie County has the lowest median property tax which is $503.

Which county in Florida has the highest property taxes? ›

Florida Counties with the Highest and Lowest Property Tax Rates
  1. St. Lucie 22.8542. ...
  2. Alachua 21.3055. Property taxes on a $300,000 home in Alachua County will run you about $6,391.65.
  3. Broward 19.8427. ...
  4. Duval 19.7450. ...
  5. Pinellas 19.3862. ...
  6. Volusia 19.2141. ...
  7. DeSoto 19.1508. ...
  8. Gulf 18.9640.
May 7, 2023

How much can your property taxes go up in one year in Florida? ›

Under Florida Law, properties are allowed a limit on the amount the assessed value may increase each year, known as the homestead Save Our Homes (SOH) 3% cap and the non-homestead 10% cap. Overtime, these caps can reduce the amount of property taxes paid as they are calculated on assessed value.


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