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| PROPERTY TAXES |
Taxes & Assessments
As part of Florida's Model Property Tax System, the Tax Collector collects all ad valorem taxes levied in Polk County. The Tax Collector also collects non-ad valorem assessments. Ad valorem taxes are levied annually based on the value of real estate property and tangible personal property. Ad valorem assessments are made each January 1st. Real property is defined as land, buildings, fixtures and all other improvements to the land. Non-ad valorem assessments are also made on real property for essential services, such as fire protection and garbage collection. The ad valorem tax roll is certified to the Tax Collector by the Property Appraiser, who determines the assessed value of property. The Board of County Commissioners, School Board, municipalities, and other ad valorem taxing bodies set the millage rates for properties within their boundaries. The millage rate is the dollar amount to be paid in taxes for every $1,000 of appraised valuation. A mill is equal to 1 tenth of 1 percent. Non-ad valorem assessment rolls are certified to the Tax Collector by local governing boards or non-ad valorem assessing authorities, such as the Solid Waste Authority, fire districts and water control districts. The Tax Collector consolidates the certified ad valorem and non-ad valorem tax rolls and mails tax notices to property owners. Ad valorem and non-ad valorem assessments are due beginning November 1st or soon after the tax roll is certified. Tax notices are mailed October 31st based on current addresses maintained by the Property Appraiser's Office. Florida law makes taxpayers responsible for knowing that their property taxes are due each year. Ad valorem and non-ad valorem assessments become delinquent on April 1st. Tax payments may be made at the following offices:
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