Real Estate Property Taxes

The Real Estate tax bill is a combined notice of ad valorem taxes and non-ad valorem assessments.

Ad Valorem Taxes are based on the value of real property and are collected in arrears on an annual basis beginning on or about November 1st for the tax year January through December. The Office of the Property Appraiser establishes the value of the property and the Board of County Commissioners, School Board, City Comminssioners and other taxing authorities set the millage rates. A millage rate is the rate per thousand dollars of taxable value. To determine the ad valorem tax, multiply the taxable value by the millage rate and divide by 1,000. For instance, $100,000 in taxable value with a millage rate of 5.000 would generate $500 in taxes.

Using these values and allowing for exemptions, the tax roll is completed by the Property Appraiser. It is then certified to the Tax Collector who mails the tax notice/receipt to the owner's last address of record as it appears on the tax roll. However, it is the responsibility of each taxpayer to see that the taxes are paid and that a tax bill is received. In cases where the property owner pays through an escrow account, the mortgage company should request and be sent the tax bill, and the owners will receive a copy of the bill for information.

Non-ad Valorem assessments are based on factors other than the property value such as square footage or number of units. Levying authorities, such as stormwater utilities, fire and rescue, and solid waste are responsible for setting the non-ad valorem assessments. Some non-ad valorem assessments are paid in advance. Assessment periods vary. They may be calendar year or fiscal year.

If you receive a real estate tax bill for property you no longer own, please forward it to the new owners or return to the Tax Collector's Office.