Florida county tax rates vary by parcel because each county, city, school district, and special district sets its own levies on top of the state’s taxes. The three charges that matter most for residents are the ad valorem property tax (expressed in mills), the county discretionary sales surtax added to the 6% state sales tax, and, for anyone renting out short-term lodging, the tourist development tax. What you actually pay depends on where the property sits, which exemptions you claim, and how quickly you pay the bill once it arrives.
How County Property Tax Rates Work
Property tax in Florida is calculated “according to value.” The unit of measurement is the mill: one mill equals one dollar of tax per one thousand dollars of taxable value.1Florida Department of Revenue. A Florida Homeowner’s Guide – Millage A home with $200,000 of taxable value and a combined millage of 18 owes $3,600 for the year.
That combined rate is a stack. Your county government sets one millage for general operations. The school district sets another. A city, if you live inside one, adds a third. Water management, hospital, or fire districts may add more. The sum is the number that drives your bill.
The Florida Constitution caps what each layer can charge on its own. Counties, municipalities, and school districts are each limited to 10 mills for their respective purposes.2FindLaw. Florida Constitution Art. VII, Section 9 Water management districts are capped at either 0.05 or 1.0 mill depending on location. Voters can approve additional millage for bond payments or short-term needs of two years or less, but the base rates cannot exceed the constitutional cap without a referendum.
Each taxing authority recalculates its millage every year. The Board of County Commissioners sets the countywide rate,3Florida Legislature. Florida Code 125.01 – Powers and Duties and the District School Board separately sets the school millage.4Florida Legislature. Florida Code 1011.71 – District School Tax At least two advertised public hearings must take place before any rate is finalized.5Florida Senate. Florida Code 200.065 – Method of Fixing Millage
Non-Ad Valorem Charges on the Same Bill
Expect flat or per-unit charges on your property tax bill that have nothing to do with your home’s value. Non-ad valorem assessments cover services tied to the lot: stormwater utility fees, solid waste collection, fire rescue, community development district payments.6Florida Senate. Florida Code 197.3632 – Uniform Method for the Levy, Collection, and Enforcement of Non-Ad Valorem Assessments In newer developments where a CDD financed roads and utilities with bonds, these assessments can add thousands per year and continue for decades. They share the bill, the deadlines, and the discount schedule with your ad valorem taxes.
Homestead Exemption
The homestead exemption is the biggest break available to most Florida homeowners. If you hold title and use the property as your primary residence on January 1 of the tax year, the first $25,000 of assessed value is exempt from every property tax, including the school district’s share. A second exemption of up to $25,000 applies to assessed value above $50,000, but that second layer does not reduce school district taxes. The additional $25,000 exemption is adjusted annually for inflation.7Florida Legislature. Florida Code 196.031 – Exemption of Homesteads
You apply through your county property appraiser. March 1 is the filing deadline, and missing it can cost you the benefit for the entire year.
Save Our Homes and Portability
Once you have the homestead exemption, the Save Our Homes provision caps annual increases in your assessed value at 3% or the change in the Consumer Price Index, whichever is lower.8Florida Senate. Florida Code 193.155 – Homestead Assessments In a fast market where values jump 10% in a year, this keeps your taxable value from following. Over time the gap between market and assessed value can grow substantially.
The cap resets when the property sells. A new buyer gets assessed at full market value in year one. Non-homesteaded properties such as rentals and second homes have a separate 10% annual cap, and that cap does not apply to school taxes.
If you sell your homestead and buy another Florida home, portability lets you carry your accumulated assessment difference, up to $500,000, to the new property.8Florida Senate. Florida Code 193.155 – Homestead Assessments You have three tax years from abandoning your previous homestead to establish a new one, and the portability application is due March 1 of the year you claim the new homestead. If the new home is worth at least as much as the old one, you transfer the full dollar amount; if it’s worth less, the benefit is reduced proportionally. Missing the application deadline does not permanently forfeit the benefit, but you cannot recover taxes overpaid in the gap years.
Exemptions for Veterans and Disabled Residents
Several additional exemptions can reduce or eliminate the ad valorem portion of your bill:
- A veteran with a VA-certified total and permanent service-connected disability pays no property tax on a homesteaded property, provided they are a permanent Florida resident on January 1. The exemption passes to a surviving spouse who holds title, lives in the home, and has not remarried.9Florida Legislature. Florida Code 196.081 – Exemption for Certain Permanently and Totally Disabled Veterans
- A veteran with a service-connected disability rating of at least 10% receives a $5,000 exemption on taxable value. An unremarried surviving spouse who was married to the veteran at the time of death also qualifies.10Florida Legislature. Florida Code 196.24 – Exemption for Disabled Ex-Servicemember or Surviving Spouse
- Honorably discharged veterans age 65 or older with a combat-related disability receive a percentage discount on their homestead’s ad valorem taxes equal to their disability rating.
- When a service member dies from service-connected causes while on active duty, the surviving spouse receives a full homestead exemption if the member was a Florida permanent resident on January 1 of the year of death.9Florida Legislature. Florida Code 196.081 – Exemption for Certain Permanently and Totally Disabled Veterans
Each of these requires an application through the county property appraiser, and most require VA documentation of the disability rating.
County Sales Surtax
On top of Florida’s 6% state sales tax,11Florida Department of Revenue. Florida Sales and Use Tax counties can add a discretionary surtax for transportation, infrastructure, indigent health care, and other local purposes. The Department of Revenue publishes the current rate for every county. For 2026, rates range from 0% in counties like Citrus and Collier to 2% in Hamilton County, with most counties between 0.5% and 1.5%.12Florida Department of Revenue. Discretionary Sales Surtax Rate Table
The surtax applies only to the first $5,000 of any single item of tangible personal property.13Florida Legislature. Florida Code 212.054 – Discretionary Sales Surtax; Limitations, Administration, and Collection On a $20,000 boat, the county portion is calculated on $5,000; the state’s 6% applies to the whole price. Counties must receive voter approval or specific statutory authorization before imposing or raising a surtax.14Florida Legislature. Florida Code 212.055 – Discretionary Sales Surtaxes; Legislative Intent; Authorization and Use of Proceeds
Tourist Development Tax
If you rent out lodging for six months or less, the county charges a tourist development tax on top of sales tax. The base rate is 1% or 2%, set by the county’s governing board.15Florida Legislature. Florida Code 125.0104 – Tourist Development Tax Through additional voter-approved increments of 1% each, the total can reach 6% in heavily visited areas. Counties certified by the Department of Revenue as high tourism impact can add another 1%. Stacked with the 6% state sales tax and the county surtax, the combined charge on a nightly room can exceed 13%. This tax does not apply to long-term residential leases.
When to Pay and the Early-Payment Discount
Property tax bills go out in November, and the state rewards paying early:
- November: 4% discount
- December: 3% discount
- January: 2% discount
- February: 1% discount
- March: no discount, gross amount due
On a $4,000 bill, paying in November saves $160.16Florida Senate. Florida Code 197.162 – Discount for Payment Before Delinquency Taxes become delinquent on April 1, and interest and advertising costs start accumulating from that point.
Quarterly Installment Plan
If paying the full amount at once is difficult, you can split the bill into four quarterly payments by applying with your county tax collector by April 30. Estimated taxes on the property must exceed $100 to qualify. Each installment carries its own discount:17Florida Legislature. Florida Code 197.222 – Prepayment of Estimated Tax by Installment Method
- First payment, due June 30: 6% discount
- Second payment, due September 30: 4.5% discount
- Third payment, due December 31: 3% discount
- Fourth payment, due March 31: no discount
Once enrolled, you stay on the plan automatically each year. Miss the first installment by July 31 and you are dropped from the plan and owe the full annual amount by the normal deadline.
If the Bill Goes Unpaid
Taxes unpaid after April 1 are delinquent. The tax collector adds interest and advertising fees and holds a tax certificate sale on or before June 1. Investors bid on the right to pay your delinquent taxes in exchange for a lien, with the certificate going to the bidder who accepts the lowest interest rate, starting from a maximum of 18%. If the certificate stays unredeemed for two years, the holder can begin a tax deed process that can result in the property being auctioned.
Appealing Your Assessment
If your assessed value looks too high or an exemption was denied, start with an informal meeting at the property appraiser’s office.18Florida Legislature. Florida Code 194 – Administrative and Judicial Review of Property Taxes Many disputes end there once you present comparable sales.
If that doesn’t resolve it, petition the Value Adjustment Board. The deadline is 25 days after the TRIM notice is mailed for valuation disputes, or 30 days after a denial letter for exemption or classification disputes.18Florida Legislature. Florida Code 194 – Administrative and Judicial Review of Property Taxes A filing fee, if the county charges one, cannot exceed $50 per parcel, and homestead exemption appeals cannot be charged a fee at all. A special magistrate hears most cases and recommends a decision to the board. Bring comparable sales, photographs of condition issues, or a private appraisal.
Finding Your Exact Rates
No single number applies across a whole county. Every parcel sits inside a specific combination of county, city, school, and special district authorities, and the sum of their millages is what applies to you. Your Truth in Millage (TRIM) notice, mailed by August 24 each year,19Florida Department of Revenue. Florida Property Tax Calendar shows the millage code and the individual rate for each authority. A prior year’s tax bill shows the same information.
To look it up now, go to your county property appraiser’s website and search by parcel number, owner name, or address. The result will list each taxing authority’s millage alongside the combined total. The Florida Department of Revenue also publishes the current discretionary sales surtax rate for every county.12Florida Department of Revenue. Discretionary Sales Surtax Rate Table Multiply the combined millage by your taxable value and divide by 1,000 to get the ad valorem portion of your bill; add any non-ad valorem assessments for the full annual total.