FLORIDA

State Characteristics
Assessment Ratio: 100%
Fiscal Tax Year: 1/1-12/31
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 (Deadline for 4% discount), Dec 31 (3%), Jan 31 (2%), Feb 28 (1%), Mar 31 (Gross tax amount)

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 (Deadline for 4% discount), Dec 31 (3%), Jan 31 (2%), Feb 28 (1%), Mar 31 (Gross tax amount)

* The accuracy of the calendar is not guaranteed and is to be used as a broad guideline. We encourage you to contact PPTOG to verify this information.