The Real Estate and Tangible Personal Property Tax Rolls are written by the Property Appraiser. The Property Appraiser determines the ownership, mailing address of the property owner, legal description and determines the values of all Real Estate and Tangible Personal Property in Marion County for Ad Valorem Tax purposes.
Exemptions for Homestead, Disability, Widows, etc., and Agricultural Classifications are determined by the Property Appraiser’s Office.
The Property Appraiser calculates the taxes by multiplying the property value less any exemptions granted by the millage rate. The applicable millage rate is determined by the various taxing authorities of the County; i.e. Board of County Commissioners, City of Ocala, Marion County School Board, etc. The tax roll is then certified to the Tax Collector for collection.