Ad valorem taxes are based on the value of real property for the tax year beginning January 1st to December 31st. Taxes are paid in arrears beginning on November 1st of the tax year. The office of the Property Appraiser establishes the value of the property and the Board of County Commissioners, School Board, City Commissioners and other levying bodies set the millage rates.
Non-Ad valorem assessments are not based on the value. They are set amounts provided by various taxing authorities and are included on the tax notice.
Using these values and allowing for exemptions, the tax roll is completed by the Property Appraiser and he passes the certified tax roll to the Tax Collector. The Tax Collector merges the non ad valorem assessments into the certified tax roll and mails the tax notice to the owner’s last record of address, as it appears on the certified tax roll.
In the cases where the property owner pays through an escrow account, the mortgage company, meeting criteria established by the Tax Collector, can request and be sent the tax bill, and the owner will receive a copy of the bill for information.
Section 197.122 Florida Statutes charges all property owners with the following three responsibilities: (1) the knowledge that taxes are due and payable annually; (2) the duty of ascertaining the amount of current or delinquent taxes, and (3) the payment of such taxes before the date of delinquency. Therefore, if for whatever reason, the property owner fails to receive a tax bill, it is the property owner's responsibility to inquire as to the amount as well as pay the tax before the date of delinquency.