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Real Property Taxes - General Overview
Real property is located in described geographic areas, designated as parcels. It includes land, building, fixtures, and improvements to the land.Florida property taxes are relatively unique because:
- They are levied annually.
- Taxes on each parcel of real property have to be paid in full and at one time (except for the installment method and homestead tax deferrals).
- Substantial discounts are extended for early payment.
- Five months elapse before real property owners can be penalized for non-payment of taxes.
Ad valorem taxes or real property taxes are based on the value of such property, and are paid in arrears. The tax year runs from January 1st to December 31st. The office of the Property Appraiser establishes the value of the property, and the Board of County Commissioners, School Board, City Commissioners and other levying bodies set the millage rates. One mill equals $1.00 per $1,000.00 of property value.
Click here for link to current millage rate table.
Taxing Authorities Responsible for Setting Ad Valorem Millage Rates Taxing Authority Telephone Number BREVARD COUNTY (321) 633-2153 COUNTY SCHOOL BOARD (321) 633-1000 ext. 600
ST. JOHNS RIVER WATER MANAGEMENT (386) 329-4500 FLORIDA INLAND NAVIGATION DISTRICT (561) 627-3386 MERRITT ISLAND LIBRARY (321) 455-1369 SEBASTIAN INLET DISTRICT (321) 724-5175 TI-CO AIRPORT AUTHORITY (321) 267-8780 CITY OF CAPE CANAVERAL (321) 868-1234 CITY OF COCOA (321) 639-7550 CITY OF COCOA BEACH (321) 868-3245 TOWN OF INDIALANTIC (321) 723-2533 CITY OF INDIAN HARBOUR BEACH (321) 773-3181 TOWN OF MALABAR (321) 727-7764 CITY OF MELBOURNE (321) 953-6220 TOWN OF MELBOURNE BEACH (321) 724-5860 TOWN OF MELBOURNE VILLAGE (321) 723-8300 CITY OF PALM BAY (321) 952-3411 TOWN OF PALM SHORES (321) 242-4555 CITY OF ROCKLEDGE (321) 690-3978 CITY OF SATELLITE BEACH (321) 773-4407 CITY OF TITUSVILLE (321) 383-5648 CITY OF WEST MELBOURNE (321) 727-7700 Ext. 111 Town of Grant-Valkaria (321) 951-1380 Using the values as set and allowing for exemptions, the tax roll is completed by the Property Appraiser and approved by the Department of Revenue. The tax roll is then certified by the Property Appraiser to the Tax Collector, who in turn mails the tax notice/receipt to the owner's last address of record as it appears on the tax roll. The term "tax notice/receipt" originated because the tax notice becomes a tax receipt when validated by the Tax Collector.
In cases where the property owner pays their real estate taxes into an escrow account, their mortgage company should request the tax bill. In such cases, the property owner would then receive an informational notice stating that the original copy of their tax notice was sent to the trustee of their escrow account.
Section 197.122 Florida Statutes charges all property owners with the following three responsibilities: (1) the knowledge that taxes are due and payable annually; (2) the duty of ascertaining the amount of current or delinquent taxes, and (3) the payment of such taxes before the date of delinquency. Therefore, if for whatever reason, the property owner fails to receive a tax bill, it is the property owner’s responsibility to inquire as to the amount as well as pay the tax before the date of delinquency.
Florida Statutes state that property taxes are due and payable November 1st of each year or as soon thereafter as the certified tax roll is received by the Tax Collector from the Property Appraiser.
Tax statements are mailed on or about November 1st of each year, with the following discounts in effect for early payment: A 4% discount is allowed for the first 30 days after the original mailing date. Thereafter, a 3% discount is allowed in December, a 2% discount in January, a 1% discount in February, and there is no discount allowed in March.
Installment Option Click here for the Installment Application DR-534
The law allows taxpayers to pay their real estate taxes on an installment plan if they so choose and if their estimated tax due is more than $100.00. (Estimated taxes are based on the previous year’s gross tax amount.) You must use State Department of Revenue Form DR-534 to file for installment payments. Mail the completed form to Rod Northcutt, Tax Collector, P.O. Box 2500, Titusville, FL 32781-2500
In order to participate in this plan, an application must be returned to the Tax Collector's Office prior to May 1st of the tax year. From year to year reapplication is not required provided the first installment payment is made no later than June 30th of that tax year.
If you have not received your first notice by June 15th, please contact the Brevard County Tax Collector’s office at (321) 264-6969. The June and September quarterly installments are based upon the prior year's gross tax, and any adjustments (new value, changes to exemptions) are made in the December and March quarterly installments after the current year tax roll is certified to the Tax Collector’s office. Any amount remaining unpaid on April 1st is subject to all the provisions of law pertaining to delinquent real estate taxes.
It should also be noted that if a property owner has an escrow account with a mortgage company, they should NOT be paying by installments, as mortgage companies are obligated to pay taxes in November to obtain the maximum discount for their accounts.
Homestead Tax Deferral
Click here for the Homestead Tax Deferral Application DR-570
Qualifications for Homestead tax deferral, the following conditions apply:· Must be entitled to claim Homestead Exemption. Find out more at the Property Appraiser’s website
· The amount of primary mortgage on the property cannot exceed 70% of the assessed value of the Homestead.
· The application must be submitted by January 31st.
· The deferral is an application for the current tax period.
· Tax deferral postpones the payment of taxes.
· The tax deferral becomes a first lien on the property with interest not exceeding 7%.
· Proof of Fire & Extended insurance coverage must be in excess of all liens and deferred tax furnished for the property, with a loss payable clause to the Tax Collector of Brevard County.
NOTE: All deferred taxes plus interest are due and payable with any:
Change in use, homestead exemption eligibility, change in ownership, or failure to maintain insurance on the property.
For a partial deferral, the following conditions apply:o Persons under the age of 65 may defer the portion of their property tax that is more than 5% of the adjusted gross income of all members of the household.
o Persons 65 years of age or older may defer the portion of their property tax that is more than 3% of the adjusted gross income of all members of the household.
For a full deferral, the following conditions apply:
o Persons under the age of 70 must have household income less than
$10,000.o Persons 70 years of age or older must have household income less than
$12,000.For more information, please contact our office at (321) 264-6969.
The Tax Collector is required to print the notice of the taxpayer’s right to homestead tax deferral on the back of the envelope used to mail the tax notice. Persons entitled to claim homestead deferral must make application to the Tax Collector by January 31st if they wish to receive the deferral for the previous year. (Florida Statutes 197.254)
Persons who apply for homestead tax deferral must be entitled to claim homestead tax exemption. The amount of homestead taxes that may be deferred is based on household income from the prior year and/or age. The deferred taxes and interest constitute a prior lien on the homestead (Florida Statutes 197.252). Under certain conditions, such as a change in ownership, the total amount of deferred taxes and interest for all previous years become due and payable.
Taxes become delinquent April 1st, at which time a 3% minimum mandatory charge is added to the gross amount. NOTE: If the postmark indicates your payment was mailed on or after April 1st (delinquency date), the amount due is determined by the date your payment is RECEIVED in the Tax Collector’s office.
A second "reminder" notice on any unpaid tax account is mailed before April 30th to each taxpayer whose payment has not been received. The notice shall include the following statement: "If the taxes for the ..(year).. on your property are not paid, a tax certificate will be sold for these taxes, and your property may be sold at a future date. Contact the Tax Collector’s office at once." (CH 197.343 Florida Statutes).
If payment is not received and processed in the Tax Collector’s office by April 28th, the delinquent account will be advertised three times in the newspaper and cannot be deleted once published. An advertising charge is included on your tax notice. If the tax payment is not received and processed by the Tax Collector’s office before the date of our annual Tax Certificate Sale, a tax certificate will be sold on your property and additional charges will accrue.
Once a tax certificate is issued against a parcel of property, the owner must contact the Tax Collector's Office (321-264-6969) for the amount necessary to redeem the certificate. Interest is computed on a monthly basis, and all tax certificates must be redeemed by guaranteed funds, i.e.:CASH, CASHIER'S CHECK, CERTIFIED CHECK, MONEY ORDER, ETC. payable to the Brevard County Tax Collector. When payment is received, the certificate holder is reimbursed the face amount of the certificate plus interest. When payment is made this releases the tax certificate lien on the property.
A TAX CERTIFICATE IS A VALID FIRST LIEN ON TAXABLE PROPERTY AND SUBJECT TO TAX DEED APPLICATION AFTER TWO YEARS.
For information regarding our annual Tax Certificate Sale, please click HERE.
Changes of Ownership, Exemptions, Address Changes, Property Values
Questions regarding exemptions, changes in ownership or address, legal descriptions of property, or property values are not legally handled by the Tax Collector's Office and should be directed to the Brevard County Property Appraiser's Office at (321) 264-6700.
Please be sure the Property Appraiser has your correct address at all times. On your change of mailing address request, please list each parcel of property owned in Brevard County.
You should receive a separate bill for each piece of property owned, according to the way the deed is recorded. If any tax statements are missing, contact the Tax Collector’s office at (321) 264-6969 or visit our nearest office.
NON-AD VALOREM ASSESSMENTS
Non-ad valorem assessments are NOT based on value but are set amounts. They are separated from ad valorem taxes on the tax notice by a bold horizontal line.
Non-ad valorem assessments currently collected in Brevard County may include:
- Solid Waste Disposal, which was implemented in 1977, to operate the County’s landfill facilities that are used to accommodate all trash and garbage that is generated by the property owners throughout the County.
- Solid Waste Collection, which was implemented in 1982, for curbside trash and yard waste pick-up service that is provided by the County through a franchise collector for all property located in the unincorporated areas of the County.
Note: In the unincorporated areas of Brevard County, questions relating to Solid Waste Collection, Solid Waste Disposal or the one time Solid Waste Impact Fee on new improved property should be directed to Solid Waste Management at (321) 633-2042.
- State Mandated Recycling, which was implemented in 1989, to operate and maintain the County’s recycling program for property located in the unincorporated areas of the County. The County is required by Florida law to achieve and maintain a 30-percent reduction goal in the amount of materials being landfilled. The Recycling program helps to achieve this goal. NOTE: Municipalities within the incorporated areas of the County maintain individual recycling programs for their communities.
Note: In the unincorporated areas of Brevard County, questions relating to Recycling should be directed to Solid Waste Management at (321) 633-2043.
- Emergency Ambulance Service (EMS) was implemented in 1988. The Emergency Medical Assessment is a partial funding source for the entire Emergency Medical Service (EMS) system. The total expenditures for the EMS system budget is divided among the anticipated user fees (ambulance transports to the hospital) and the Emergency Medical Services Assessment.
Note: Questions regarding EMS should be directed To Brevard County Public Safety at (321) 633-2191.
- Stormwater Utility Fees - When land is converted from its natural state to other uses, such as roads, homes, and shopping centers, many impervious or paved surfaces are created. Rainfall can no longer soak into the ground. Instead it becomes stormwater runoff - rainwater that carries pollutants into our water bodies. Excessive amounts of runoff could result in area flooding.
Pollutants carried by stormwater could include:
Sediment from streets/construction/ fertilizers, grass clippings, leaves, pathogens (animal waste), litter, automotive wear (metal fillings), coolants, grease and oils. Upon entering Brevard’s waterbodies (such as the Indian River Lagoon or St. Johns River) these pollutants decrease water quality and pose a threat to marine life. Stormwater management practices are used to retain, detain, and/or filter the runoff, reducing the pollution hazard, and minimizing downstream flooding.
In 1990 Brevard County established a Stormwater Utility Fee, a non-ad valorem assessment, with a dedicated funding source to address both water quality and water quantity issues. Money collected in each district stays in that district to address stormwater concerns. Brevard County Surface Water Improvement spends approximately $2.5 million annually in construction projects to address these concerns. By establishment of this agency and its dedicated funding source, Brevard County has had a greater impact than any other single agency in reducing the pollutant loading into the Indian River Lagoon.
For further information, please call Stormwater Management at (321) 633-2014.
Other non-ad valorem assessments collected within their own area include: Barefoot Bay Recreation District (772) 664-7020 Port Malabar Holiday Park (321) 724-2240 Melbourne-Tillman Water Control District (321) 723-7233 Baytree Community Development District (954) 753-5841 Viera East Community Development District (954) 753-5841 kPort Malabar - Unit 55 (321) 952-6822
MUNICIPAL SERVICE BENEFIT UNIT (MSBU)
SPECIAL ASSESSMENTS
Municipal Service Benefit Unit improvements can include potable water, sanitary sewer, re-use water, roadway paving, canal dredging or drainage improvements. The initiation of a MSBU can be requested by property owners in the unincorporated area of Brevard County. This public service is provided by the Board of County Commissioners. The main purpose of this program is to retrofit existing developments with an improvement that at least 75% of the affected property owners have requested and approved. The MSBU improvements are initially funded by the Board of County Commissioners for the cost of the improvements over a set period of time.
Following the finalization and acceptance of the project by the Board of County Commissioners, affected owners have a 30 day period to pay any part or all of the special assessment charge with no interest. If payment in full is not received, interest will accrue on a monthly basis following the 30 day period. The annual billing for the special assessment takes place in November of each year. The bill will include the annual principal payment plus accrued interest. The installment payment must be made by December 31st of each year to prevent additional interest/penalties from accruing on the special assessment account.
If you would like further information on petitioning the Board of County Commissioners for improvements under the County’s MSBU program, please contact the Brevard County Public Works Department at (321) 633-2149.
Erroneous Payment Procedure
Application for Refund of Ad Valorem Taxes DR-462
Requests for refund of taxes paid in error must be made within two (2) years from the
date of the erroneous payment and before the property transfers ownership.Please follow these steps to make a request for refund:
1. . Make a written request for reimbursement by Certified Mail, with return receipt requested, to the owner of the property.
2. Mail a copy of the written request for reimbursement to the Tax Collector’s Office
3. If the owner of the property reimburses you, a receipt should be provided.
If the owner of the property fails to reimburse you within 45 days, you may apply to the Tax Collector for a refund. The application should include proof of the request for reimbursement by providing the following:1. A copy of the written request for reimbursement
2. The Certified Mail receipt (Green Card)
3. Proof of payment
4. A completed Application for Refund of Ad Valorem Taxes DR 462.
Submit your request for a refund with the required documentation to:
Rod Northcutt, C.F.C., C.P.M.
Brevard County Tax Collector
Attn. Corrections
P. 0. Box 2020
Titusville, FL 32781-2020
For further assistance, you may call (321) 264-6969.
Wire Transfer Instructions
IMPORTANT PLEASE READ
Payment must be correctly identified with your TAX ACCOUNT NUMBER, OWNER’S NAME and PROPERTY ID# to insure proper credit PLEASE MAKE SURE YOU ADD ADDITIONAL BANK FEES FOR WIRE TRANSFERS.
Real estate tax payments must be paid with BANK CHECK! MONEY ORDER IWIRE TRANSFER and must be in U.S. FUNDS THROUGH U.S. BANK. CANADIAN check payments must be in U.S. Dollars. POST-dated checks are NOT ACCEPTED.
WIRE TRANSFER INSTRUCTIONS ACCOUNT NAME: Brevard County Tax Collector
WIRE TO: SunTrust Bank – Orlando Transit/Routing #: 061000104
200 S. Orange Ave. Bank Account #: 6215215045284
Orlando, FL 32801 SWIFT CODE: SNTRUS3A (Required for all international wires)
USA
PROPERTY OWNER IS RESPONSIBLE FOR ENSURING FOREIGN BANK FORWARDS TAX ACCOUNT NUMBER AND OWNER’S NAME FOR PROPER TAX CREDIT. To avoid any problems that might jeopardize your ownership, it is very important that this office have on file your current mailing address. Please notify this office at once of any change. TAX BILLS ARE MAILED EACH NOVEMBER AND BECOME DELINQUENT APRIL 1ST. If you do not receive your tax bill in a timely manner, CONTACT THIS OFFICE FOR A DUPLICATE MAILING.