Set by the taxing authority for the governmental unit within which the property is located. The Florida Constitution directly authorized counties, school districts, and municipalities to levy ad valorem taxes. It also provides that special districts may be created and authorized by law to levy ad valorem taxes. The tax rate is determined by dividing the tax authority’s proposed spending by the total taxable value of all non exempt property within the taxing district.
The total tax rate is the combined tax rates (millage’s) of all taxing authorities having jurisdiction over property in the county. That part of the rate for general county operations and maintenance is constitutionally limited to a maximum of ten mills and is set by the county commissioners. The remainder of the county tax rate consists of various referendum-approved debt service millage for bonds and millage required by state law. Also, school districts and municipalities are limited to a maximum of ten mills for operations and maintenance. The Florida Constitution provides that no state ad valorem tax will be levied.
However, each year the legislature prescribes a required local millage for each school district to provide revenue for the Florida Education Finance Program. Each special district tax rate is levied by the district taxing authority against the property lying within the special district itself. Such districts include hospital, drainage, and lighting districts. Special districts are usually less than county-wide; some districts, such as the water management districts, may cover several counties. Each tax bill consists of the total of all millage applicable to the particular property. The tax bill also includes the related taxes due for all the taxing authorities having jurisdiction over the property.
- Orange County Property Appraiser -