Property taxes
Florida property taxes are relatively unique because:
- They are levied annually
- Taxes on each parcel of real property have to be paid in full and at one time (except for the installment method and homestead tax deferrals)
- Substantial discounts are extended for early payment
Valorem taxes or real property taxes
- Are based on the value of such property, and are paid in arrears - the end of the tax year.
- The tax year runs from January 1 to December 31.
- The office of the Property Appraiser establishes the value of the property, and the Volusia County Council, Volusia County School Board, city commissioners and other levying bodies set the millage rates.
- One mill equals $1 per $1,000 of property value.
Using the values as set and allowing for exemptions, the tax roll is completed by the Property Appraiser and approved by the Department of Revenue. The tax roll is then certified by the Property Appraiser to the Tax Collector, who in turn mails the tax notice/receipt to the owner's last address of record as it appears on the tax roll.
In cases where the property owner pays their real estate taxes into an escrow account, their mortgage company should request the tax bill. In such cases, the property owner would then receive an informational notice stating that the original copy of their tax notice was sent to the trustee of their escrow account.
Section 197.122 Florida Statutes charges all property owners with three responsibilities:
- the knowledge that taxes are due and payable annually;
- the duty of ascertaining the amount of current or delinquent taxes, and
- 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.
Who to contact about your bill
The Property Appraiser:
- Determines property values and exemptions
- Maintains assessed owner(s) name, mailing address, site address, and legal description
- Mails Notice of Proposed Taxes in August, which includes values, and public hearing dates.
- Certifies tax roll and corrections to the Tax Collector
- Visit the Property Appraiser's website for additional information
The Tax Collector:
- Prepares and mails tax notices (tax bills)
- Collects property tax payments based on certified rolls received from Property Appraiser and levying authorities
- Distributes revenue to levying authorities
Missing tax bills
You should receive a separate bill for each piece of property owned, according to the way the deed is recorded.>
If any tax statements are missing, please contact the Office of Will Roberts - Tax Collector
Annual property tax bills are mailed on or before November 1.
- If you have not received your tax bill by the second week in November, please contact us.
- If you pay using the installment payment method, your property tax bills are mailed quarterly (June, September, December and March).
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