Florida has a property tax system, but it works differently than most states
Yes, Florida has property tax. Every county in Florida assesses and collects property tax on real estate — land and buildings. The tax is based on the assessed value of the property, not on income or sales. However, Florida's property tax rate is among the lowest in the nation, and the state offers several exemptions that reduce what many homeowners actually pay.
Property tax in Florida is a local tax, not a state tax. Your county property appraiser determines the value of your property each year, and your county tax collector bills you based on that value and your local tax rate. The rate varies by county and by the specific taxing districts within that county — a school district, a city, a county government, or a special district like a water management area all set their own rates and add them together.
Key Takeaways
- Florida property tax is collected by county tax collectors and is based on the assessed value of the property, not on state income.
- The statewide average effective property tax rate is around 0.71% of home value, but your actual rate depends on your county and which local taxing districts serve your property.
- Homestead exemption can reduce the taxable value of your primary residence by $50,000, which saves most homeowners $500 to $1,000 per year depending on their county rate.
- Renters do not pay property tax directly; the landlord pays it, though the cost may be reflected in the rent charged.
- Property tax bills are due by March 31 each year, and unpaid taxes can result in a tax deed sale of the property after two years of nonpayment.
How property tax is calculated in Florida
The county property appraiser assesses the market value of your property — what it would sell for on the open market. That assessed value is then multiplied by the millage rate set by your county and all the taxing districts that serve your property. One mill equals $1 of tax per $1,000 of assessed value. So if your home is assessed at $300,000 and your total millage rate is 10 mills, your annual tax is $3,000.
The millage rate is not uniform across Florida. A home in one county might have a total rate of 8 mills, while an identical home in another county might face 12 mills. Within a county, rates also vary depending on whether you live in a city, a special taxing district, or unincorporated county land. You can find your specific millage rate by contacting your county property appraiser's office or checking your property tax bill.
The property appraiser reassesses all properties every year. However, Florida law limits how much the assessed value can increase in a single year — a cap called Save Our Homes. Under this rule, the assessed value cannot increase more than 3% per year, even if the market value of the home has risen faster. This cap applies only to homesteaded properties (your primary residence) and resets to market value when the property is sold.
Homestead exemption and other tax breaks
If you own your primary residence in Florida and meet the homestead requirements, you can receive a homestead exemption that reduces your taxable value. The exemption removes the first $50,000 of assessed value from taxation. On a home assessed at $300,000, this means you pay tax on only $250,000 instead. At a 10-mill rate, that saves you $500 per year.
To claim homestead exemption, you must own the property, live there as your primary residence, and be a Florida resident. You file for it through your county property appraiser's office, usually by February 1 of the year you want the exemption to take effect. You will need to provide proof of ownership (deed or mortgage statement) and proof of residency (driver's license, voter registration, or utility bill). Once approved, the exemption continues year to year unless you move or sell the property.
Florida also offers exemptions for seniors (age 65 and older), disabled persons, disabled veterans, and surviving spouses of military members killed in action. These exemptions stack on top of the homestead exemption and can reduce taxable value further. A disabled veteran, for example, may receive an additional exemption of up to $500,000 of assessed value, depending on the disability rating. Each exemption has its own requirements and application process through the property appraiser's office.
When and how to pay property tax
Property tax bills are issued by the county tax collector and are due by March 31 each year. The tax collector mails bills to the property owner of record, usually in November or December of the prior year. If you have a mortgage, your lender may require you to pay property tax through an escrow account — you pay the lender each month, and the lender pays the tax bill on your behalf when it is due.
You can pay your property tax bill by mail, in person at the tax collector's office, online through the county website, or by phone. Most counties accept credit cards and electronic checks, though credit card payments may carry a processing fee. If you pay after March 31, a penalty and interest accrue. After two years of nonpayment, the county can sell the property at a tax deed sale to recover the unpaid taxes.
Some counties offer a discount for early payment. If you pay before the due date, you may receive a discount of 4% to 5% depending on how early you pay. Check your county tax collector's website or call their office to learn whether your county offers this discount and what the payment schedule is.
Property tax for renters
Renters do not pay property tax directly. The property owner pays the tax based on the assessed value of the building and land. However, renters may feel the effect of property tax indirectly — landlords often factor property tax, insurance, and maintenance costs into the rent they charge. A rent increase may reflect a rise in the property's assessed value or millage rate, though the landlord is not required to disclose this.
Renters in Florida may be may be able to access for other forms of housing assistance, such as rental assistance programs or housing vouchers, but these are separate from property tax and are administered by local housing authorities or community organizations.
What happens if you cannot pay property tax
If you fall behind on property tax payments, the county tax collector will send you notices. After two years of nonpayment, the county can hold a tax deed sale. At this sale, investors bid on the right to pay your unpaid taxes and take ownership of the property. If no one bids, the county may take ownership itself.
Before a tax deed sale occurs, you have the right to redeem the property — pay the unpaid taxes plus interest and costs — and keep ownership. The redemption period is typically two years from the date of the tax deed sale. After that period expires, the new owner receives a deed and you lose the property.
If you are struggling to pay property tax, contact your county tax collector's office to discuss payment plans or hardship options. Some counties offer payment arrangements for taxpayers facing financial difficulty. You may also contact a local legal aid organization or housing counselor for guidance on your options.
Frequently Asked Questions
Does Florida have state income tax?
No. Florida has no state income tax on wages, salaries, or investment income. This is one reason property tax is the primary source of local government revenue in the state. However, you may still owe federal income tax to the IRS.
Can I appeal my property tax assessment?
Yes. If you believe your property's assessed value is too high, you can file a petition with the Value Adjustment Board in your county. The deadline is usually 25 days after you receive your tax bill. You will need to provide evidence that the assessed value exceeds the market value — comparable sales, an independent appraisal, or photos of property defects. Contact your county property appraiser's office for the specific filing deadline and process in your county.
What if I own property in more than one Florida county?
You must pay property tax in each county where you own real estate. Homestead exemption applies only to your primary residence, so you can claim it for only one property. Other exemptions (senior, disabled, veteran) may apply to additional properties depending on the exemption type and your county's rules. Contact each county's property appraiser to understand which exemptions you can claim.
Do I have to pay property tax if I own land but no building?
Yes. Property tax applies to the land itself, not just to buildings. Vacant land is assessed and taxed based on its market value. Homestead exemption does not apply to vacant land — only to your primary residence. If you own vacant land in Florida, you will receive a property tax bill each year.
What is the difference between assessed value and market value?
Market value is what your property would sell for on the open market. Assessed value is what the county property appraiser determines for tax purposes, which should be close to market value but may lag behind if the market has risen quickly. The Save Our Homes cap limits how fast assessed value can rise, so assessed value may be lower than current market value on homesteaded properties.