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see the Local Government Property Tax Process infograph.
Florida’s Constitution requires property appraisers to establish
the property tax base for their county annually. In doing so,
property appraisers determine the just, or market, value of each
parcel of property as of January 1 of each year. Then, they
apply all valid exemptions, classifications and assessment
limitations to determine each property’s taxable value, or
relative tax burden. The property appraiser does not determine
the property tax rate or the amount of property taxes levied.
Department of Revenue The Department reviews the property tax
rolls of each county in July and August of every year. These
reviews are conducted to ensure the tax base established by the
property appraiser is equitable, uniform, and in compliance with
Florida law. The Department also reviews and approves each
property appraiser’s annual budget.