AD Valorem Taxes

Current Tax Questions
Delinquent Tax Questions

The Real Estate tax bill is a combined notice of ad valorem taxes and non-ad valorem assessments. The Tangible tax bill is exclusively an ad valorem tax. Ad valorem taxes are based on the value of the property times the millage rate.

Taxing authorities are responsible for setting ad valorem millage rates each year. The taxing authorities are: County, School, Municipalities (cities and/or towns) and Water Districts (St. Johns east of I—75 and SWF(west of I-75).

A millage rate is the rate of tax per thousand dollars of taxable value. To determine the ad valorem tax, multiply the taxable value by the millage rate and divide by 1,000. For instance, $100,000 in taxable value with a millage rate of 5.0000 would generate $500 in taxes.

The Marion County Property Appraiser is responsible for certifying each year's tax roll to our office (Tax Collector) for collection. The Property Appraiser determines assessed values, grants any exemptions (Homestead, Disability, Widows, Agriculture, etc.), determines the ownership name and mailing address of the property owner, legal description, etc. Only their office can make a change for any reason.

Tax bills are paid in arrears (at the end of the year) and are based on that calendar year from January 1 – December 31. Taxes become due and payable annually on November 1st and become delinquent April 1st of the following year if they remain unpaid

The Property Appraiser calculates the taxes by multiplying the taxable value less any exemptions by the millage rate. Their office then merges the ad valorem taxes with the non-Ad valorem assessments and certifies the tax roll to the Tax Collector

Tax statements are mailed out by November 1st of each year to the certified owners name and mailing address with the following discounts in effect for early payment:

4% if paid in November
3% if paid in December
2% if paid in January
1% if paid in February
The gross (net) amount due in March

Tangible Personal Property Taxes is an ad valorem tax assessed against the following three categories of property:

Businesses – furnishings, fixtures, signs, supplies and equipment used in the operation of a business.

Mobile Home Attachments (when the land is rented) – all attachments and additions such as carport, utility shed, Florida room, air-conditioner and/or a screened porch.

Rental Furnishings – furnishings and appliances provided in a rental unit.

Except for mobile home attachments, Personal Property is typically assessed on the basis of a Tangible Tax return required by the Property Appraiser from the property owner. This return is filed between January 1 and April 1 of each year. Failure to file or late filing of a return is subject to penalties.

The Property Appraiser's Office assesses the value of Tangible Personal Property and presents a certified tax roll to the Tax Collector. Tax bills for Tangible Personal Property are mailed at the same time as the Real Estate Tax Bills, and the same discounts apply. Tangible Personal Property Taxes become delinquent April 1st if they remain unpaid.