Florida Property Taxes: How They Work in Central Florida

How Florida Property Tax Works

Florida property tax is an ad valorem tax—based on value. Your annual bill is roughly:

Taxable value × millage rate ÷ 1,000 = tax

• Just value — the property appraiser's estimate of market value as of January 1 each year, adjusted under Florida law (including typical costs of sale). It is set for taxation; it is not a sale price and often won't match what a buyer would pay.
• Assessed value — just value after assessment limitations (for a homestead, Save Our Homes; for many non-homestead residential properties, a separate annual cap). Assessed value cannot exceed just value.
• Taxable value — assessed value minus exemptions (homestead and any others you qualify for).
• Millage — the tax rate set by local taxing authorities (county, school board, cities, special districts). One mill = $1 of tax per $1,000 of taxable value. Your TRIM (Truth in Millage) notice each summer shows proposed rates before the final bill.

The property appraiser values property and applies exemptions. The tax collector bills and collects. They are separate offices.

When You'll Get Notices and Bills

Florida's property tax year follows a statewide calendar. Exact mail dates can shift slightly by county if the assessment roll is delayed, but these are the official rules and the Florida Department of Revenue (DOR) reference dates.

TRIM vs. bill: The August TRIM notice shows proposed taxes so you can attend hearings. The November tax bill is what you pay. Rates and non-ad valorem assessments are updated every year—recheck each TRIM season.

Sources: ss. 200.065(2)(b), 200.069, 197.322, 197.333, F.S.; Florida DOR tax calendar; DOR Property Taxpayers; DOR Property Taxpayer Bill of Rights.

Ad Valorem Taxes vs Non-Ad Valorem Assessments

Florida's annual property tax bill often has two kinds of charges:

Ad valorem taxes are based on the value of your property (just/assessed/taxable value × millage). Homestead exemptions, Save Our Homes, and most veteran property tax exemptions—including the 100% total and permanent service-connected disability homestead exemption under s. 196.081, F.S.—apply to ad valorem taxation. Ordinary homestead under s. 196.031, F.S., is likewise an exemption from ad valorem taxation, and the statute expressly excepts assessments for special benefits.

Non-ad valorem assessments are not based on your home's market value. They pay for specific services or improvements. Common examples that often appear on the same tax bill include solid waste / trash collection, street lighting, fire or EMS assessments, stormwater fees, and CDD (Community Development District) assessments. These generally still appear and remain due even when your homestead or veteran ad valorem exemption zeros out the value-based tax lines.

How much are those lines? There is no official Central Florida average for the non-ad valorem portion of a residential tax bill. Counties publish rate schedules for specific assessments (solid waste, fire rescue, and similar). The tables below list the main county-wide or broad residential rates we verified from official sources. Which lines appear on your bill depends on city vs. unincorporated area and special districts. CDD communities are often much higher—see the CDD section. Always confirm on your tax bill or an estoppel.

So a veteran with a full ad valorem exemption can still receive a tax bill—and still owe the non-ad valorem lines. Ask your county tax collector to walk you through your bill's sections. For veteran-specific timing and refunds, see Veteran Property Tax Exemptions in Florida.

Published Non-Ad Valorem Fees by County

Rates change every year—often around budget / TRIM (Truth in Millage) season. Figures below are from official county sources as checked October 6, 2026. Recheck them each summer when new TRIM notices go out.

Other fees and taxes may apply. This table is not a complete bill and not a quote for any address. Your parcel may also carry city assessments, neighborhood MSBU (Municipal Service Benefit Unit) charges (street lights, lakes, and similar), CDD (Community Development District) assessments, school or other ad valorem millage, and one-time or prorated amounts. Always check the county property appraiser search, the tax collector bill lookup, your TRIM notice, and—before you buy—an estoppel or closing tax proration. Confirm current amounts with the county. This page is general information, not tax advice.

Not listed row-by-row here: CDD assessments (see the CDD section), and most neighborhood-only MSBUs such as street lighting or lake management (those vary house-by-house—use the county rate PDF links or your bill).

• Osceola: Fire + solid waste together are about $748.66 per dwelling at the FY27 12-month rates (before household chemical).
• Polk: Budget book illustration when fire + collection + disposal all apply: $739.05. Cities may use different providers—check the parcel.
• Brevard: Many single-family homes are 1.00 billing unit. Unincorporated homes with both disposal and collection at 1.00 BU: $72.70 + $225.22 = $297.92. City parcels usually pay disposal on the county bill and collection separately.
• Seminole / Lake: Street-lighting, lake-management, and similar MSBUs are neighborhood-specific—see the county rate PDF / Special Assessments page rather than a single number.
• Orange: Countywide stormwater utility fee is still under evaluation historically; City of Orlando has its own stormwater fee (below).

City and Neighborhood Add-Ons

Many cities run their own solid waste, stormwater, or fire programs. Listing every municipal rate would make this page unusable, so we keep one clear published example and otherwise point you to official schedules and your bill.

City of Orlando — Stormwater Utility Fee (appears as a non-ad valorem charge on the Orange County tax bill):

Source: City of Orlando Stormwater Utility Fee.

Other cities (Kissimmee, St. Cloud, Sanford, Daytona Beach, Deltona, Melbourne, Palm Bay, Lakeland, Winter Haven, Clermont, etc.): check the city utilities / finance page and your county tax bill. We intentionally do not list every city rate here.

Neighborhood MSBUs (street lights, lakes, some gated amenities billed via the tax roll): amounts vary by MSBU. Use the county NAVA/MSBU rate schedule (for example Seminole's annual NAVA PDF) or your TRIM notice.

CDD (Community Development District) Fees on Your Tax Bill

A CDD (Community Development District) is a special-purpose local government created under Chapter 190, Florida Statutes. Developers often use a CDD to finance community infrastructure—roads, water and sewer, storm drainage, parks and similar facilities—by issuing bonds. Property owners in the district then repay those costs (and fund ongoing maintenance) through assessments.

Under s. 190.021, F.S., a CDD may levy ad valorem taxes in limited cases, but the charges most homeowners notice are benefit special assessments and maintenance special assessments. The statute classifies those as non-ad valorem assessments (s. 190.021(8), referencing s. 197.3632, F.S.). They are commonly certified to the county tax roll and collected by the tax collector on the same bill as county taxes (s. 190.021(2)–(3), (9)).

What that means for you: homestead and veteran ad valorem exemptions generally do not wipe CDD assessments. Buyers should expect CDD lines to continue even if ad valorem tax is reduced or eliminated.

Before you buy in a CDD community: Florida law requires a bold disclosure in the contract for the initial sale of a parcel or residential unit in the district (s. 190.048, F.S.). Ask for the CDD disclosure, recent assessment amounts, and an estoppel or payoff letter showing debt and O&M (Operations and Maintenance) so you know what will show up on future tax bills. Sean can help you flag CDD communities during the search and point you to the right questions for the listing agent and closing team.

How to Check Taxes for a Specific Property

To see values, exemptions, and what a parcel actually owes, search the address (or parcel ID) on the county property appraiser site, then look up the bill or pay status on the tax collector site. Offices are separate.

Buying tip: Ask the listing agent or title company for last year's tax bill and a current estoppel for any CDD or association amounts. Online searches show what the roll knows today; a pending sale can change who owes what at closing.

Save Our Homes and Homestead Exemptions

Homestead. If you own and make the home your permanent Florida residence (or that of your dependent), you may apply for a homestead exemption with your county property appraiser. File Form DR-501 (Original Application for Homestead and Related Tax Exemptions). Applications are generally due on or before March 1 of the tax year (s. 196.011, F.S.). You must have qualifying ownership and residency as of January 1.

Homestead exemption amounts (tax year 2026):

• First $25,000 of assessed value — exempt from all ad valorem taxes, including school taxes.
• Additional exemption of $26,411 for 2026 (inflation-adjusted from the $25,000 base under s. 196.031(1)(b), F.S.) on assessed value above $50,000 — for non-school levies only.

Exact taxable value still depends on local millage. Source: Florida DOR Consumer Price Index homestead table and s. 196.031, F.S.

Save Our Homes (SOH). Once homesteaded, the assessed value's annual increase is capped at the lower of 3% or the CPI (Consumer Price Index) change for the prior year (Fla. Const. Art. VII, §4(d); s. 193.155, F.S.). Assessed value never exceeds just value. After a change of ownership (with exceptions), the next January 1 assessment generally resets toward just value unless the buyer ports a benefit.

Portability. When you move to a new Florida homestead, you may transfer ("port") up to $500,000 of the difference between the prior homestead's just value and assessed value (s. 193.155(8), F.S.), if you had a homestead exemption as of January 1 of any of the three immediately preceding years. File Form DR-501T (Transfer of Homestead Assessment Difference) with your new DR-501. Your county property appraiser calculates the amount.

Non-homestead residential (example: investment home with nine or fewer units, no homestead): for non-school levies, assessed value generally can't rise more than 10% in a year (s. 193.1554, F.S.), unless voters change that cap (see Amendment 3).

Pending on the November 3, 2026 Ballot — Amendment 3

Florida voters will decide Amendment 3 on November 3, 2026. Official ballot title (Florida Division of Elections constitutional amendment booklet): "INCREASED HOMESTEAD EXEMPTION; LOWER CAP ON INCREASES IN NON-HOMESTEAD PROPERTY ASSESSMENTS."

Sources: Florida DOS booklet; DOS initiatives tracker (ballot number 3, election year 2026).

This page will be updated after the election. Wording stays neutral—no predictions.

County Property Appraisers and Tax Collectors

Verified official URLs (HTTP checks Oct 6, 2026). Prefer .gov / official county domains. Apply for homestead and related exemptions with the property appraiser in the county where the home sits. Pay the bill with the tax collector.

Official Forms and Florida DOR Resources