Florida does have property tax, but the rate and what you owe depends on where you live and what you own
Florida collects property tax on real estate — land and buildings — through county tax assessors. Every county in Florida sets its own tax rate, so what you pay in Miami-Dade County differs from what someone pays in Duval County. The state itself does not impose a property tax; the money goes to your county, municipality, and local school district.
If you own a home or rental property in Florida, you will receive a property tax bill from your county assessor's office. If you rent, your landlord pays the property tax, though it is factored into your rent. The tax is based on the assessed value of the property, not the price you paid for it.
Key Takeaways
- Florida counties each set their own property tax rate, ranging from roughly 0.7% to 1.1% of assessed property value, though rates vary by county and type of property.
- Your property tax bill is based on the assessed value set by your county assessor, not the market value or purchase price of your home.
- Homeowners may reduce their tax bill through the homestead exemption if the property is their primary residence and they meet residency requirements.
- Property tax bills are due by March 31 each year, and unpaid taxes can result in a tax deed sale of your property after a set period.
- Renters do not pay property tax directly; landlords pay it and typically pass the cost to tenants through rent.
How Florida property tax rates are set and what they cover
Each of Florida's 67 counties has a property appraiser who assesses the value of all real property within that county. The county then applies a tax rate — called a millage rate — to that assessed value. The millage rate is expressed per $1,000 of assessed value. For example, a millage rate of 10 mills means you pay $10 in tax for every $1,000 of assessed value.
The money from property tax funds county government, municipal services, public schools, and special districts like water management or fire protection. The breakdown of where your tax dollar goes depends on which taxing authorities serve your address. A property in an unincorporated area pays county and school taxes but not city taxes, while a property within a city limits pays all three.
Millage rates vary by county and by the type of property. Agricultural land, for instance, may have a different rate than residential land. You can find your county's current millage rates on your county property appraiser's website or on your property tax bill itself.
The homestead exemption and other ways to lower your tax bill
Florida offers a homestead exemption that reduces the assessed value used to calculate your property tax. If you own a home in Florida and it is your primary residence, you may be able to exempt up to $50,000 of the assessed value from taxation. This means if your home is assessed at $300,000, the taxable value becomes $250,000, and your tax is calculated on that lower amount.
To claim the homestead exemption, you must file a form with your county property appraiser. The important date is typically March 1 of the year you want the exemption to take effect, though some counties allow late filing. You will need to prove that the property is your primary residence — usually with a driver's license, voter registration, or utility bill showing your name and address.
Florida also offers additional exemptions for people over 65, disabled veterans, and surviving spouses of veterans. Each has different requirements and different exemption amounts. Your county property appraiser's office can tell you which exemptions you may be able to use.
When your property tax bill is due and what happens if you do not pay
Property tax bills in Florida are issued in November and are due by March 31 of the following year. You will receive a bill from your county tax collector showing the amount owed. If you pay by the due date, you owe the full amount with no penalty. If you pay after March 31, a penalty of up to 18% is added, depending on how late the payment is.
If property tax remains unpaid for two years, the county may hold a tax deed sale. At this sale, the property is sold to the highest bidder, and the proceeds go toward the unpaid taxes and costs. The original owner has a right of redemption — a period to reclaim the property by paying the back taxes and costs — but this period is limited and varies by county.
If you cannot pay your full tax bill by the important date, contact your county tax collector about payment plans or deferral options. Some counties offer installment plans or may defer taxes for homeowners over 65 with limited income.
How property value is assessed and when assessments change
Your county property appraiser determines the assessed value of your property by reviewing comparable sales, the condition of the property, and other factors. This assessed value is not the same as the market value — it is an estimate of what the property would sell for on the open market, but it is often lower than actual sale prices.
Assessments are updated annually, though the increase in assessed value is capped in Florida. Under the Save Our Homes amendment, the assessed value of a homestead property cannot increase by more than 3% per year, even if the market value rises faster. This cap resets to market value when the property is sold or when the homestead exemption is removed.
You can challenge your assessment if you believe it is too high. Most counties have a Value Adjustment Board that hears appeals. The important date to file an appeal is usually in July or August, and you must file before that date to be heard. Your county property appraiser's office can tell you the exact important date and how to file.
Differences between property tax in Florida and other states
Florida has no state income tax, which is a major difference from many other states. However, this does not mean Florida property taxes are lower — they are actually moderate compared to other states. The average effective property tax rate in Florida (the amount paid as a percentage of home value) is around 0.8%, though this varies by county and by individual property.
Some states with income tax have lower property tax rates because they fund schools and services through income tax revenue. Florida funds these services primarily through property tax, sales tax, and other sources. The trade-off is that Florida residents pay no state income tax but do pay property tax on real estate.
If you are moving to Florida from another state, your property tax bill may be higher or lower depending on where you came from and what your home is worth. Comparing the effective tax rate — not just the millage rate — gives you a clearer picture of what you will actually pay.
Who pays property tax and who does not
Property owners pay property tax. If you own a home, condo, or rental property in Florida, you owe property tax on it. If you own multiple properties, each one is taxed separately. If you own property jointly with another person, you both share responsibility for the tax bill, though only one bill is issued.
Renters do not pay property tax directly. The landlord pays the tax and typically includes the cost in the rent charged to tenants. This means renters bear the cost indirectly, but they do not receive a tax bill or have a legal obligation to pay the county.
Certain properties are exempt from property tax, including government buildings, schools, churches, and some nonprofit organizations. These exemptions must be granted by the county, and the organization must meet specific requirements to may have access to.
Frequently Asked Questions
What is the property tax rate in Florida?
Florida does not have a statewide property tax rate. Each county sets its own millage rate, which typically ranges from about 0.7% to 1.1% of assessed value, though this varies. You can find your specific county's rate on your property tax bill or on your county property appraiser's website.
Do I have to pay property tax if I own a home in Florida?
Yes, if you own real property in Florida, you owe property tax to your county. The only exceptions are if your property is exempt — for example, if it is used for religious or charitable purposes and has been granted an exemption by the county.
Can I reduce my property tax bill?
Yes. The homestead exemption reduces your assessed value by up to $50,000 if the property is your primary residence. You may also be able to use additional exemptions if you are over 65, disabled, a veteran, or a surviving spouse of a veteran. File with your county property appraiser to claim these.
What happens if I do not pay my property tax bill?
Late payment penalties are added to your bill. If taxes remain unpaid for two years, the county may sell the property at a tax deed sale. You have a limited period to reclaim the property by paying back taxes and costs, but this window closes quickly.
How often does my property assessment change?
Your property is assessed annually. However, if you own a homestead property, the assessed value cannot increase by more than 3% per year under Florida law. This cap resets to market value when you sell the property or remove the homestead exemption.