Ad Valorem Tax Collection

The Real Estate and Tangible Personal Property tax rolls are prepared by the Property Appraiser’s office. They determine the ownership, mailing address, legal description and value of the property.

Exemptions for Homestead, Disability, Widows, and Agricultural Classifications are also determined by the Property Appraiser’s office.

The taxes are calculated by multiplying the property value less any exemptions by the millage rate, which is determined by the various County taxing authorities. A millage rate is the rate of tax per thousand dollars of taxable value.
Ad Valorem Tax Collection

Ad Valorem taxes on real property are collected by the Tax Collector’s office on an annual basis beginning November 1st for the year January through December. According to Chapter 197.122 Florida Statutes, all owner’s of property shall be held to know that taxes are due and payable annually and are charged with the duty of ascertaining the amount of current and delinquent taxes and paying taxes before the date of delinquency. If you do not receive a bill in November, call our office at (352) 498-1213.

The tax notices are sent to the owner’s last address as it appears on the tax roll. Tax statements are normally mailed on or before November 1st of each year. The full amount is due by March 31st. The following discounts are applied for early payment:

  • 4% discount if paid in November
  • 3% discount if paid in December
  • 2% discount if paid in January
  • 1% discount if paid in February
  • Full amount paid in March, no discount applied
  • Taxes become delinquent April 1st of each year