Guide · Florida property tax

Florida tax bill vs the appraiser's values: who sets each number, and when

The county property appraiser values every parcel as of January 1 and mails the values, with the rates each taxing authority proposes, on the TRIM notice in August. The tax collector mails the actual bill once the roll is certified and the rates adopted: taxes are due November 1, with a 4% discount that month, and are delinquent on April 1. Check or contest a value with the appraiser; see what is owed, and whether it was paid, with the tax collector.

Map Views · 31 October 2026 · Sources: chapters 192 to 200, Florida Statutes, the Florida Department of Revenue, the 2026 county rolls

Three offices, three kinds of number

• The property appraiser sets just, assessed and taxable value, grants exemptions, and mails the notice of proposed taxes. It does not send a bill or take a payment.
• Each taxing authority, the county, the city, the school board and every special district, sets its own millage at public hearings.
• The tax collector multiplies the two, adds any flat assessments collected on the bill, mails it, takes payment, and sells tax certificates on what goes unpaid (section 197.432).

The year, in order

1. January 1. Section 192.042 fixes the assessment date. A building not substantially complete that day gets no value that year.
2. July 1. The appraiser certifies taxable value to each taxing authority, and the clock in section 200.065 starts on that day or on certification, whichever is later. The preliminary roll goes to the Department of Revenue the same day.
3. Within 35 days. Each authority tells the appraiser its proposed rate, its rolled-back rate and its hearing date.
4. Within 55 days, usually late August. The appraiser mails the TRIM (truth in millage) notice: this year's values and exemptions, every proposed levy, and when each hearing is.
5. 25 days after the notice. The deadline to petition the value adjustment board over a value, under section 194.011; 30 days for a denied exemption or classification.
6. September. Budget hearings fall 65 to 80 days after certification, then a final hearing adopts each rate.
7. Autumn. After the value adjustment board's first certification, the appraiser extends the roll and certifies it to the tax collector (section 193.122). An initial final roll reaches the Department of Revenue in October.
8. November 1. Taxes are due (section 197.333). Section 197.162 gives 4% off in November, 3% in December, 2% in January and 1% in February.
9. April 1. Unpaid taxes become delinquent.

The roll can still move after the bill. Board decisions arrive later, and the Department of Revenue posts a final roll with the board's changes once it accepts it (its data portal describes the three versions).

Why the appraiser's page and the bill disagree

An appraiser's site shows the roll it is working on. In summer that is the preliminary roll; by November it may be the certified one; after the board, the final. We compared the 2026 preliminary roll with the Final roll the Department of Revenue had posted by late October, parcel by parcel.

Across the 56 counties, 167,547 values went down and 95,095 up, a net $2.44 billion less in just value, and 213,084 parcels changed taxable value. A county that reworks many values between July and October, as Duval did, is one where the August notice is a weaker guide to the November bill. Ten counties had no Final posted yet: Broward, Miami-Dade, DeSoto, Escambia, Flagler, Holmes, Liberty, Monroe, Santa Rosa and Washington.

Rates move as well. The TRIM notice prints proposed millage; the bill uses the rate adopted at the final hearing. Of the 2026 rates we hold, 14 counties' are adopted and 9 counties' still proposed; the other 44 we have only for 2025.

Where it stops

• No bill here. Map Views does not hold the tax collector's bill, its flat assessments, payment status or certificates. Those are on the collector's site, by parcel or account number.
• Values are the roll's, not the bill's. The values shown are the 2026 preliminary roll in all 67 counties, with the Final's just value beside them where it is in.
• An estimate is not a bill. How we work one out is in estimating a Florida property's tax.

On Map Views

The parcel report's Values section names the roll it shows, lists just, assessed and taxable value, and adds a "Final roll just" line marked 2026 Final when that county's Final is in, so a change since July shows at a glance. Under it are the tax estimate with its year, the district's millage levy by levy, and past years' values. For whether an exemption is on file, see the homestead check.

The tax collector's bill is the authority on what a parcel owes and whether it is paid; the property appraiser is the authority on values and exemptions, and each taxing authority on its rate. The dates are those of the Florida Statutes read on 31 October 2026.