The Tax Year: Ad Valorem and Non-Ad Valorem Assessments
| TYPICAL DATE | AD VALOREM | TYPICAL DATE | NON-AD VALOREM | |
| Prior to January 1 | Advertise and adopt resolution of intent to use tax notice "uniform method" | |||
| January 1 | Assessment and valuation date | January 1 | Assessment date | |
| By January 10 | Notify PA, TC and DOR of intent | |||
| January 31 | Deferral application due | January 31 | Deferral application due | |
| March 1 | Exemption application due | |||
| April 1 | Tangible Personal Property return due | |||
| May 1 | Installment application due | May 1 | Installment application due | |
| Prior to June 1 | PA provides information to local governments on taxpayers' names, addresses and parcel legal description | |||
| June 30 | Exemption denials mailed | |||
| June 30 | 1st Installment due | June 30 | 1st Installment due | |
| July 1 | PA certifies value to taxing authorities | |||
| Prior to Hearing to Create Assessment | Notice mailed to taxpayers; notice in newspaper for 4 weeks | |||
| Within 20 Days of Hearing | Property owners file written objections | |||
| June 1 - September 15 | Hearing to create non-ad valorem, special assessment | |||
| August 24 | TRIM Notice = notice of proposed property [approximate]taxes mailed to taxpayers | August 24 [approximate] | TRIM Notice = notice of proposed property taxes mailed to taxpayers, contains some non-ad valorem assessments | |
| September 15 | Local government certifies non-ad valorem assessment roll to tax collector | |||
| September 18 | VAB petition deadline [by 25th day after TRIM notice] | |||
| September 30 | 2nd Installment due | September 30 | 2nd Installment due | |
| September 23 to October 8 | VAB begins meetings [30 to 45 days after TRIM] | |||
| October 10 | Taxing authorities finalize their millage | |||
| Before November 1 | Property appraiser certifies tax roll to tax collector | Before November 1 | Property appraiser certifies tax roll to tax collector | |
| November 1 | Notice of taxes and non-ad valorem assessments "tax bill" | November 1 | Notice of taxes and non-ad valorem assessments "tax bill" | |
| November | 4% Discount on taxes | November | 4% Discount on taxes | |
| December | 3% Discount | December | 3% Discount | |
| December 31 | 3rd Installment due | December 31 | 3rd Installment due | |
| Year Following Tax Year | Year Following Tax Year | |||
| January | 2% Discount | January | 2% Discount | |
| February | 1% Discount | February | 1% Discount | |
| March 31 | 4th Installment due | March 31 | 4th Installment due | |
| April 1 | Taxes become delinquent; interest starts to accrue | April 1 | Taxes become delinquent; interest starts to accrue | |
| June 1 | Tax certificates sold on real property | June 1 | Tax certificates sold on real property | |
| Second Year After Tax Year | ||||
| May 29 | Warrants ratified by circuit court on tangible personal property | |||
© Copyright Florida TaxWatch, March 2000
© Copyright Florida TaxWatch, March 2000