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Property Taxes

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To access specific property tax services and information, please use the Property Tax Services menu available on this page.

Overview

Property taxes generally refers to Ad valorem taxes and Non-ad valorem assessments. Property taxes are levied annually on real property (real estate) and tangible personal property.

To access specific property tax programs, services, and information, please use the Property Tax Services menu available on this page.

Real property refers to land, buildings, fixtures, and all other improvements to the land. Ad valorem taxes are levied annually based on the value of real estate property and tangible personal property. Non-ad valorem assessments are also made on real property for essential services, such as fire protection and garbage collection.

Tangible personal property taxes refers to ad valorem taxes on the assessed value of furniture, fixtures, and equipment located in businesses, rental properties, and on mobile home additions, where the owner of the mobile home does not also own the land upon which it is affixed. Additionally, tangible personal property taxes are assessed and levied on entire mobile home units when a valid vehicle registration decal is required and not properly displayed.

Ad Valorem Millage Rates refers to the millage rates for properties set by taxing authorities, such as the County Commission, School Board, municipalities, taxing districts, etc. within their boundaries. The millage rate is the dollar amount to be paid in taxes for every $1,000 of appraised valuation. The appraisal of property is performed by the Property Appraiser, who is responsible for determining the value of property (including exemptions). Example: If the taxable value of a property is $75,000 and the taxing authority’s millage rate is 7.2 mills, then the taxes due would be calculated as follows:

Taxable Property Value of $75,000 / 1,000 = 75

75 x 7.2 mills = $540 in City Taxes Due

The Tax Collector collects all ad valorem taxes levied in Polk County. The Tax Collector also collects non-ad valorem assessments, which are also made by taxing authorities on real property to provide essential services, such as fire protection, garbage collection, lighting, etc. To view the annual millage rates and assessment provided to the Tax Collector’s Office, please click here.