Florida Dept. of Revenue - Property Tax

Information for...

Quick Links

Resources

Florida Property Tax Data Portal

Welcome to the Florida Property Tax Data Portal, a service of the Florida Department of Revenue’s Property Tax Oversight (PTO) program. This portal provides all of PTO's published data reports and access to public tax roll data.

Statewide Ad Valorem Tax Data

The documents below provide Florida property tax statistical information.

Document	Description	Format
Just, Assessed, and Taxable Value Summary	County Just, Assessed, and Taxable Value	PDF (251 KB)
Statewide Statistics	Statewide Summary Statistics	XLS (40 KB)
County Overview	Statewide Summary Information by County	XLS (172 KB)
VAB Summary	VAB Summary for Form DR-529	XLS (526 KB)

County and Municipal Property Tax Data

The Florida Department of Revenue and all county property appraisers are required by law to publish specified county and municipal property tax information on their websites. This law also requires the Department to publish on its website certain non-voted property tax information for county and municipal governments. View the Department's County and Municipal Property Tax Data Files. (See also section 195.052, Florida Statutes, amended by the 2008 Florida Legislature in Chapter 2008-197, Laws of Florida.)

Document	Description	Format
Methodology	Technical information on the source and calculation methodology of the data in the tables	PDF (35 KB)

Assessment Roll Evaluation and Approval

The Department of Revenue reviews and approves property tax assessment rolls. According to section 195.096(3), F.S., results of each county’s assessment roll review are below.

Form DR-493 - Summary of Adjustments to Tax Roll

Document	Description	Format
Review of Assessment Results
2021 Overall Level of Assessment	Certified Level of Assessment (LOA) for each county	XLS (19 KB)
2021 Level of Assessment by Stratum	Certified Level of Assessment (LOA) for each county	XLS (19 KB)

Tax Valuation and Income Limitation Rates

According to section 193.155, F.S., property appraisers must assess homestead property at just value as of January 1 of each tax year. In the year after the property receives the homestead exemption or 1995, whichever is later, the property appraiser reassesses the property annually on January 1. Any change in the assessed value resulting from the reassessment cannot exceed the lower of:

Three percent of the property’s assessed value for the prior year.
The percentage change in the Consumer Price Index for All Urban Consumers, U.S. City Average, all items 1967=100 or successor reports for the preceding calendar year as initially reported by the United States Department of Labor, Bureau of Labor Statistics.

The Consumer Price Index

What is the Consumer Price Index (CPI)?

Document	Description	Format
Save Our Homes	Beginning in 1995 or the year after a property receives the homestead exemption, an annual increase in assessment cannot exceed established limits (section 193.155(1), F.S.).	PDF (84 KB)
Total and Permanent Disability Income Limitations	The maximum income limitation for the total and permanent disability exemption (section 196.101(4)(b), F.S.)	PDF (88 KB)
Cost of Living Adjustments	The maximum income limitation for exemptions the property appraiser grants under section 196.1975(4), F.S.	PDF (95 KB)
Two Additional Homestead Exemptions for Persons 65 and Older	Some county or city governments have adopted local ordinances under section 6(d) of Article VII of the Florida Constitution and section 196.075, Florida Statutes.	PDF (107 KB)

Fiscally Constrained Counties

Under Florida law, the legislature annually appropriates money to fiscally constrained counties to offset ad valorem tax revenue reductions resulting from various amendments in the Florida Constitution. To receive an offset distribution, fiscally constrained counties must annually provide the Department of Revenue with an estimate of the expected reduction in ad valorem tax revenues that are directly attributable to specified revisions of Article VII of the state constitution. View the Department’s historical data regarding fiscally constrained counties.

Document	Description	Format
Fiscally Constrained Counties	Map of Fiscally Constrained Counties	PDF (2.7 MB)
FCC Application DR-420FC	Application Form	PDF (506 KB)
FCC Distribution	Current Distribution	PDF (86 KB)