Item #11A (Attachment: FL Prop Tax System General Information) COLLIER COUNTY VALUE ADJUSTMENT BOARD
GENERAL INFORMATION
FLORIDA'S PROPERTY TAX SYSTEM
RESPECTIVE ROLES WITHIN THIS SYSTEM,
TAXPAYER OPPORTUNITIES TO PARTICIPATE IN THE SYSTEM,
AND PROPERTY TAXPAYER RIGHTS
The following items include general information on Florida's property tax system, respective roles within this
system, taxpayer opportunities to participate in the system, and property taxpayer rights:
1) The following illustrates Florida's Property Tax System, which provides a general idea of the respective roles
within Florida's Property Tax System:
a. Property Tax Base
i. Property Appraisers - Florida's Constitution requires property appraisers to establish the property
tax base for their county annually. In doing so, property appraisers determine the just, or market,
value of each parcel of property as of January 1 of each year. Then, they apply all valid exemptions,
classifications and assessment limitations to determine each property's taxable value, or relative tax
burden. The property appraiser does not determine the property tax rate or the amount of property
taxes levied.
ii. Department of Revenue - The Department reviews the property tax rolls of each county in July and
August of every year. These reviews are conducted to ensure the tax base established by the property
appraiser is equitable, uniform, and in compliance with Florida law. The Department also reviews and
approves each property appraiser's annual budget.
b. Property Tax Rates
i. Locally Elected Officials - Florida has more than 640 local governments that levy a property tax.
These include cities, counties, school boards, and special districts. Each year, usually in August and
September, locally elected officials in each jurisdiction set a millage, or tax, rate for the upcoming
fiscal year, usually beginning on October 1. Millage rates for each jurisdiction are uniform across all
property types.
ii. Department of Revenue - The Department ensures that local government millage rates do not
exceed state-mandated caps. In addition, the Department confirms that local governments properly
and timely send notices and advertise public hearings to adopt millage rates and annual budgets.
c. Annual Truth-in-Millage (TRIM) Notice
i. Property Appraisers and Locally Elected Officials - In August, the property appraiser sends each
property owner a Notice of Proposed Property Taxes, or TRIM notice. This notice contains the
property's value on January 1, the millage rates proposed by each local government, and an estimate
of the amount of property taxes owed based on the proposed millage rates. The date, time, and
location of each local government's budget hearing are also provided on the notice. This provides
property owners the opportunity to attend the hearings and comment on the millage rates before
approval.
ii. Department of Revenue - The Department verifies that the information supplied to property owners
is accurate and in compliance with Florida Truth-in-Millage requirements.
d. Appeals Process
i. Value Adjustment Boards - Each county has a five-member value adjustment board, which hears
and rules on challenges to a property's assessment, classification, or exemptions. The value
adjustment board is independent from the property appraiser and tax collector. Value adjustment
boards cannot change the millage, or property tax, rates adopted by local governments.
ii. Department of Revenue -The Department provides annual training to value adjustment boards. The
Department also issues mandatory procedures and forms in order to promote fair, impartial, and
uniform hearings for all taxpayers.
e. Billing and Payment
i. Tax Collectors - Following the adoption of millage rates by local governments, county tax collectors
send annual property tax bills, usually in late October or early November. Full payment is due by the
following March 31. Discounts of up to four percent are given for early payment.
ii. Department of Revenue - The Department provides training and certification to tax collectors and
their staff in order to promote uniform and cost-effective tax collection practices. The Department also
reviews and approves the annual budgets of most tax collectors.
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f. Collections and Refunds
i. Tax Collectors - If a property tax bill is not paid by the following March 31, the tax collector sells a
tax certificate on that property in order to collect the unpaid taxes. A tax deed may be sold if the
property owner has not paid all back taxes, interest, and fees within two years. Tax collectors also
process and issue refunds for overpayment of property taxes.
ii. Department of Revenue - The Department assists those who have questions about the local
property tax process. The Department also reviews property tax refunds of $2,500 or more to verify
they were issued in accordance with Florida law.
g. Funding of Public Education and Local Services - The tax collector distributes property taxes to the
local governments and taxing authorities. Roughly, 50 percent of Florida's public education funding and
30 percent of its local government revenues come from property taxes.
2) Florida Taxpayer Rights concerning value adjustment board procedures are enumerated in Florida
Administrative Code Section 12D-9.001, and include:
(a) The right to be notified of the assessment of each taxable item of property in accordance with the notice
provisions set out in Florida Statutes for notices of proposed property taxes;
(b) The right to request an informal conference with the property appraiser regarding the correctness of the
assessment or to petition for administrative or judicial review of property assessments. An informal
conference with the property appraiser is not a prerequisite to filing a petition for administrative review
or an action for judicial review;
(c) The right to file a petition on a form provided by the county that is substantially the same as the form
prescribed by the department or to file a petition on the form provided by the department for this
purpose;
(d) The right to state on the petition the approximate time anticipated by the taxpayer to present and argue
his or her petition before the board;
(e) The right to authorize another person to file a board petition on the taxpayer's property assessment;
(f) The right, regardless of whether the petitioner initiates the evidence exchange, to receive from the
property appraiser a copy of the current property record card containing information relevant to the
computation of the current assessment, with confidential information redacted. This includes the right to
receive such property record card when the property appraiser receives the petition from the board
clerk, at which time the property appraiser will either send the property record card to the petitioner or
notify the petitioner how to obtain it online;
(g) The right to be sent prior notice of the date for the hearing of the taxpayer's petition by the value
adjustment board and the right to the hearing within a reasonable time of the scheduled hearing;
(h) The right to reschedule a hearing a single time for good cause, as described in this chapter;
(i) The right to be notified of the date of certification of the county's tax rolls;
(j) The right to represent himself or herself or to be represented by another person who is authorized by the
taxpayer to represent the taxpayer before the board;
(k) The right, in counties that use special magistrates, to a hearing conducted by a qualified special
magistrate appointed and scheduled for hearings in a manner in which the board, board attorney, and
board clerk do not consider any assessment reductions recommended by any special magistrate in the
current year or in any previous year;
(I) The right to have evidence presented and considered at a public hearing or at a time when the petitioner
has been given reasonable notice;
(m) The right to have witnesses sworn and to cross-examine the witnesses;
(n) The right to be issued a timely written decision within 20 calendar days of the last day the board is in
session pursuant to Section 194.034, F.S., by the value adjustment board containing findings of fact
and conclusions of law and reasons for upholding or overturning the determination of the property
appraiser or tax collector;
(o) The right to advertised notice of all board actions, including appropriate narrative and column
descriptions, in brief and nontechnical language;
(p) The right to bring an action in circuit court to appeal a value adjustment board valuation decision or
decision to disapprove a classification, exemption, portability assessment difference transfer, or to deny
a tax deferral or to impose a tax penalty;
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(q) The right to have federal tax information, ad valorem tax returns, social security numbers, all financial
records produced by the taxpayer and other confidential taxpayer information, kept confidential; and,
(r) The right to limiting the property appraiser's access to a taxpayer's records to only those instances in
which it is determined that such records are necessary to determine either the classification or the value
of taxable non-homestead property.
3) As a property owner:
a. You have the right to appeal:
i. The property appraiser's assessment of your property's value
ii. A denial of your application for an exemption such as homestead, veterans, or senior citizen.
iii. A denial of your application for property classification such as agricultural or historic.
iv. A denial of your application for tax deferral.
v. A determination that a change of ownership under s. 193.155(3), a change of ownership or control
under s. 193.1554(5) or s. 193.1555(5), or a qualifying improvement under s. 193.1555(5), has
occurred.
b. You may do any or all of the following:
i. File a petition with your local value adjustment board (VAB).
ii. File a lawsuit in circuit court.
iii. Ask for an informal conference with your county property appraiser** to discuss your value or
application for a property exemption or classification. By having an informal conference, you may be
able to settle the issue without going to a hearing or going to court. At this informal conference, you
may:
1. Bring any documentation you have that may support a change in your assessment or eligibility
for an exemption or property classification.
2. Ask the property appraiser to present facts that support his or her assessment of your property or
the denial of an application for an exemption or classification.
**Having an informal conference with the property appraiser does not extend your deadline to
file a petition with the value adjustment board.
4) The VAB is charged with the duty of hearing all petitions filed with the VAB; in Collier County, Special
Magistrates are appointed to hold hearings and issue recommendations to the VAB on all petitions not
withdrawn or settled.
5) The VAB Clerk handles the administrative functions of the VAB.
6) The VAB Attorney is hired to represent and counsel the VAB with regards to VAB functions and
responsibilities.
7) The VAB is comprised of two county commissioners, one school board member, one citizen member
appointed by the Board of County Commissioners who owns homestead property in Collier County, and one
citizen member appointed by the school board who owns a business occupying commercial space located
within the Collier County school district.
8) Other than filing a petition, a taxpayer also has the opportunity to participate in the system by:
a. Appearing at a hearing or witnessing hearings (all are public).
b. Appearing at VAB meetings (all are public and public comment is permitted during all meetings).
c. Participating in rule development and training development handled by the Department of Revenue.
This information is provided for general informational purposes only and does not contain all information
necessary to fully understand the VAB process. More information may be found online by choosing "Value
Adjustment Board" under the "Clerk to the Board" menu option at the Collier County Clerk's website:
www.collierclerk.com.
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