Bill of Rights

It’s important to understand your rights as a taxpayer in Florida. The Florida Legislature has outlined the rights in the following documents.

Florida Taxpayer's Bill of Rights

In 1992, the Florida Legislature passed legislation creating the Taxpayer’s Bill of Rights. The document outlines the rights and obligations of the taxpayer and Florida Department of Revenue.

View Taxpayer’s Bill of Rights (PDF)

Property Taxpayer's Bill of Rights

In 2000, the Florida Legislature passed legislation creating the Property Taxpayer’s Bill of Rights. The Bill of Rights safeguards the rights, privacy and property of property taxpayers during the assessment, levy, collection and enforcement of property taxes. The document also outlines obligations of the property appraiser, tax collector, local governing boards, and the Florida Department of Revenue pertaining to property taxation.

View Property Taxpayer’s Bill of Rights (PDF)

Assessing Property Value

Your Rights – In late summer, your property appraiser will mail a Notice of Property Taxes or Truth in Millage (TRIM) Notice, which will provide your proposed property taxes and assessments, including any exemptions. You have the right to meet with the property appraiser to discuss any concerns with the notice. If such concerns cannot be resolved, then you have the right to file a petition the Value Adjustment Board.

Property Tax Rates

Your Rights – On your TRIM Notice, you will see the proposed property taxes as well as the schedule of public hearings to be held by each taxing authority to discuss the tentative budget. You have the right to attend, speak and ask questions at these public hearings.

Non-Ad Valorem or Special Assessments

Your Rights – Non-ad valorem or special assessments are fees paid for services based on the value of your property. The taxing authorities that set the fees are required to schedule a public hearing regarding the fees, and you have the right to attend, speak and ask questions at the public hearings.

Tangible Personal Property (TPP)

Your Rights – Businesses that own TPP have the right to request an extension beyond the deadline to file the yearly TPP return. Also, if the return was unintentionally submitted late, then you have the right to request a reduction or waiver of the penalties.

Tax Collection

Your Rights – Property tax bills are mailed by the Tax Collector’s Office in November each year. You have the right to receive this written notice of taxes due and to also receive a discount for early payment. You also have the right to receive a refund of overpaid taxes due to a factual error, depending on the criteria and timeframe.