Property tax rates in The Villages, FL vary by county, but most homes sit in Sumter County, where the combined ad valorem millage runs about 10.84 mills — roughly $10.84 in tax for every $1,000 of taxable value. That is only part of the bill. Every property also carries a flat Community Development District maintenance assessment, many carry an infrastructure bond payment, and every owner pays a separate monthly amenity fee that never appears on the tax bill at all. Florida’s homestead exemption and early payment discounts can trim the total meaningfully if you claim them on time.
Ad Valorem Millage by County
The Villages spans Sumter, Lake, and Marion counties, and each county sets its own rates. One mill equals one dollar of tax per $1,000 of taxable value, so a $200,000 taxable value at 10 mills produces a $2,000 ad valorem bill.1Florida Department of Revenue. A Florida Homeowner’s Guide – Millage Your total is stacked from several layers: the county general fund, the school board, the water management district, and any applicable fire or library districts.
Sumter County, where most Villages residents live, sets its county general fund millage at 4.89 mills for fiscal year 2025–2026. Add the school board levy of roughly 4.91 mills, the water management district, and other special district assessments, and the combined rate comes to about 10.84 mills.2Sumter County, FL – Official Website. County Millage Rate Information Marion County’s government millage sits at 4.29 mills, with schools and other authorities pushing the total higher. Lake County runs its own schedule that shifts with annual budget decisions. In every case, the school levy accounts for a large share of the total — close to half in Sumter.3Sumter County Property Appraiser. Tax Rates
Rates reset annually during county budget hearings, so any figure above is a snapshot. Your TRIM (Truth in Millage) notice, mailed in mid-August, shows the proposed rates and your assessed value for the coming year. That same notice starts the clock on your right to appeal.
CDD Maintenance Assessments
On top of ad valorem taxes, every property in The Villages carries a non-ad valorem maintenance assessment charged by a Community Development District. CDDs are independent governmental units created under Chapter 190 of the Florida Statutes to finance and manage local infrastructure and services.4Florida Legislature. Florida Code 190 – Community Development Districts The charge is a flat dollar amount. A $200,000 home and a $500,000 home in the same district pay the same maintenance fee.
The money covers common area upkeep, landscaping, irrigation, street lighting, and other shared neighborhood infrastructure. Each CDD’s board of supervisors sets the amount during annual budget hearings, and figures differ from one district to another.5The Villages Community Development Districts. Our Districts The assessment is ongoing and permanent. It does not expire or get paid off, and it should be budgeted as a fixed annual cost for the life of your ownership.
Infrastructure Bond Debt
Many Villages properties also carry a bond assessment, sometimes called a capital assessment. When a new phase of the community is built, the CDD issues municipal bonds to pay for roads, utility lines, recreation centers, and other major infrastructure, and the cost is allocated across the lots in the district. Original bond amounts vary by home type and size: older homes tend to carry balances around $15,000, while newer homes can run $25,000 to $30,000.
You can prepay the bond as a lump sum at any time, or let it amortize through annual installments of principal and interest.5The Villages Community Development Districts. Our Districts When paid annually, the charge appears as a separate non-ad valorem line on the tax bill. Unlike the maintenance assessment, bond debt eventually expires once the balance is retired, typically over 20 to 30 years. If you sell before payoff, the remaining balance transfers to the buyer unless the seller settles it at closing. Anyone shopping in The Villages should check the outstanding bond balance through districtgov.org before making an offer.
Amenity Fees Are Not on the Tax Bill
Separate from the tax bill entirely, Villages homeowners pay a monthly amenity fee to the developer for recreation centers, golf courses, pools, sports courts, and other community facilities. As of 2025, the prevailing amenity rate is $199 per month, adjusted annually based on the Consumer Price Index. This is a contractual obligation tied to property ownership, not a tax, and it is billed directly rather than through the county tax collector.
Because the fee never shows up on the tax bill, buyers reviewing property tax figures alone routinely miss it. When budgeting total housing costs in The Villages, add roughly $2,400 per year for amenity fees on top of anything the tax bill shows.
Homestead Exemption and Save Our Homes
Florida’s homestead exemption is the single biggest tool for lowering your ad valorem bill. Owner-occupied primary residences qualify for a $25,000 reduction in assessed value applied against all taxing authorities. A second $25,000 reduction applies to assessed value between $50,001 and $75,000, but only against non-school levies.6Florida Legislature. Florida Code 196.031 – Exemption of Homesteads For a home assessed at $300,000, the school board taxes you on $275,000 and other authorities tax you on $250,000.
You must file with your county property appraiser by March 1 of the tax year the exemption should apply. Florida law allows late filing through mid-September, but nothing beyond that statutory cutoff. New residents from out of state often lose a full year of savings simply by not filing promptly.
Once the exemption is in place, the Save Our Homes assessment cap takes effect the following year. It limits annual increases in assessed value to 3% or the change in the Consumer Price Index, whichever is less.7Florida Department of Revenue. Save Our Homes Assessment Limitation and Portability Transfer The longer you stay, the wider the gap between your capped assessed value and market value can grow.
Portability When You Move
If you sell a homesteaded Florida property and buy another, you can transfer up to $500,000 of accumulated Save Our Homes benefit to the new home. If the new home costs less, the transferred benefit is reduced proportionally. Apply for portability within three years of leaving your prior homestead, filed alongside the new homestead exemption claim.7Florida Department of Revenue. Save Our Homes Assessment Limitation and Portability Transfer Retirees relocating from a pricier Florida metro into The Villages can arrive with a substantial assessment discount already banked.
Exemptions for Seniors, Veterans, and Surviving Spouses
Beyond the standard homestead, Florida offers targeted reductions that many Villages residents qualify for.
- Homeowners aged 65 and older with household income at or below $38,686 in 2026 may qualify for an additional exemption of up to $50,000, depending on whether the county or municipality has adopted the benefit. The income threshold is adjusted annually, and this exemption stacks on top of the standard homestead reduction.8Florida Department of Revenue. Two Additional Homestead Exemptions for Persons 65 and Older
- Veterans with a total and permanent service-connected disability receive a complete exemption from ad valorem taxes on their homestead. Veterans with partial disabilities of 10% or more qualify for a $5,000 reduction in assessed value.
- Surviving spouses of first responders killed in the line of duty receive a full homestead exemption, which continues as long as the spouse holds legal title, lives in the home, and does not remarry. The spouse can transfer the exemption to a new primary residence.9Florida Legislature. Florida Code 196.081 – Exemption of Homesteads
Each of these requires an application to your county property appraiser and supporting documentation, such as a VA disability letter, proof of age and income, or a government letter certifying a line-of-duty death. None apply automatically.
Payment Discounts and Deadlines
Florida rewards early payment on a sliding scale: 4% off in November, 3% in December, 2% in January, and 1% in February. March payments carry no discount.10Florida Legislature. Florida Code 197.162 – Tax Discount Payment Periods On a $4,000 tax bill, paying in November saves $160.
To spread payments across the year, apply for the quarterly installment plan with your county tax collector by April 30 of the year before you want the plan to start. Installments are due in June, September, December, and March, and the first three carry discounts of 6%, 4.5%, and 3%; the fourth has no discount.11Florida Department of Revenue. Application for Installment Payment of Property Taxes Estimated taxes must exceed $100 per notice to qualify. The plan resets each year, so a missed first payment means reapplying by the following April 30.
Unpaid taxes become delinquent on April 1, and a 3% penalty is added. From there the county can sell a tax certificate against your property, and Florida certificates accrue interest starting at 18% annually. Left unredeemed, a certificate can eventually lead to a tax deed sale. Delinquency in Florida moves faster than most homeowners expect.
Challenging Your Property Assessment
If you believe the property appraiser has overvalued your home, you can file a petition with the Value Adjustment Board. The deadline is 25 days after the mailing of your TRIM notice, and the petition must be received by that date. A postmark does not count.12Florida Senate. Florida Code 194.011 – Assessment Notice; Objections to Assessments
Strong appeals rest on comparable sales showing similar homes sold for less than your assessed value, documented condition problems that reduce worth, or factual errors in the property record such as wrong square footage or an incorrect bedroom count. Pull your property record card from the county appraiser’s website and compare each line against reality before filing. Automated home value estimates from real estate websites carry no weight with the board, and neither do hardship arguments or general complaints that taxes are too high. You need documented evidence that the appraiser’s number is wrong.