Ad Valorem Taxes (Real Property Taxes)
Make payments payable to: Brevard County Tax Collector, P.O. Box 2500, Titusville, FL 32781-2500
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.
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.
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. 610 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) 433-8500 CITY OF COCOA BEACH (321) 868-3245 TOWN OF INDIALANTIC (321) 723-2242 CITY OF INDIAN HARBOUR BEACH (321) 773-3181 TOWN OF MALABAR (321) 727-7764 CITY OF MELBOURNE (321) 608-7200 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) 383-5775 CITY OF WEST MELBOURNE (321) 727-7700 ext. 501 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.
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 0% discount allowed in March. All discounts are based on postmark.
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. Use State Department of Revenue Form DR-534 to file for installment payments. Mail the completed form to Lisa Cullen, Tax Collector, P.O. Box 2500, Titusville, FL 32781-2500
In order to participate in this plan, an application must be received by 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 Program
The program is designed to assist homestead tax exempt taxpayers to defer a portion of their property taxes. The amount that can be deferred is based on age and the adjusted gross income of all members of the household.
- If the last year’s adjusted gross income for all members of the household was less than $10,000.
- If taxes and assessments are more than 5% of the adjusted income of all members of the household.
- If the applicant is younger than 65 years old - Taxes must exceed 5% of the applicant’s household income.
- If the applicant is 65 or older- Taxes must exceed 3% of the applicant’s household income.
The deferred portion becomes a first Lien on the property with interest, which accrues until the taxes are paid, and cannot exceed 7 percent.
All deferred taxes plus interest constitute a prior lien on the homestead per FL Statute 197.262 are due and payable with any changes in:
- Change in property use
- Homestead exemption eligibility
- Change in Ownership
- Failure to maintain the required Fire and Extended Insurance coverage
The application deadline is on or before March 31st
Eligibility Requirements for the Homestead Tax Deferral Program
- Must be entitled to claim homestead tax exemption. To qualify for the homestead tax exemption contact the Brevard County Property Appraiser’s office at www.BCPAO.us
- Proof of Fire and extended home insurance coverage in an amount at least equal to the total of all outstanding liens, including a lien for deferred taxes, non-ad valorem assessments, and interest, with a loss payable clause to the Tax Collector. A clause obligating the Insurance carrier to notify the Tax Collector of cancellation or non-renewal.
- Provide proof of income – Federal Income Tax return or Social Security Form
- Required to submit an annual application for tax deferral with the Tax Collector on or before March 31st, following the year in which the taxes and non-ad valorem assessments are assessed.
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.
If payment is not received and processed in the Tax Collector’s office by close of business on April 30, the delinquent account will be advertised three times in the newspaper and cannot be deleted once published. An advertising fee and auction listing fee 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 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 payable to the Brevard County Tax Collector. Credit/debit cards are also accepted to redeem tax certificates. 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.
Missing Tax Bills
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.
Fire Services Special Assessment was implemented in 2006 to pay for fire protection services provided by Brevard County Fire Rescue. It is a fee charged on the annual property tax bill to all property owners in unincorporated Brevard, West Melbourne, Melbourne Village, Palm Shores, and Grant/Valkaria. The rates charged are based on the primary property use code assigned by the Property Appraiser's office and the base square footage of the structures on the property.
Note: Frequently Asked Questions about the Fire Services Special Assessment are answered on the Brevard County website at www.brevardcounty.us/ FireRescue, under Education & FAQs. Any other questions should be directed to Brevard County Fire Rescue at (321)633-2056.
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:|
|Solid Waste Disposal (County Landfill)||(321) 633-2042|
|Solid Waste Residential Collection||(321) 633-2042|
|Comm. Recycling Assessment||(321) 633-2042|
|Stormwater (County, W. MeIb, Malabar, Grant-Valkaria)||(321) 633-2016|
|Barefoot Bay Recreation District||(772) 664-3141|
|Port Malabar Holiday Park||(321) 724-2240|
|Melbourne-Tillman Water Control District||(321) 723-7233|
|Baytree, Viera East Community Development District||(877) 855-5251|
|Melbourne Stormwater||(321) 953-6241|
|Port Malabar-Unit 55||(321) 768-1333|
|Heritage Isle, Montecito Community Development Districts||(813) 933-5571|
|Fire Services Special Assessment||(321) 633-2056|
|Grant-Valkaria Solid Waste Collection||(321) 951-1380|
|City of Indian Harbour Beach Stormwater||(321) 773-3181|
|City of Satellite Beach Stormwater||(321) 773-4407|
|City of Palm Bay Sewer Unit 38 & 40, PM Unit 31||(321) 952-3420|
|Town of Malabar Solid Waste Collection||(321) 723-4455|
Municipal Service Benefit Unit (MSBU)
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 66.66% 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) 617-7202.
Erroneous Payment Procedure
Requests for refund of taxes paid in error must be made within twelve (12) months for Delinquent taxes and eighteen (18) month for Current Taxes after the date of the erroneous payment and before the property transfers ownership.
To begin the process of requesting an erroneous payment 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 the requestor, a receipt must be provided to the owner.
If the owner of the property fails to reimburse the individual that paid the taxes in error within 45 days, an application is then submitted to the Tax Collector for a refund. The application requirements for reimbursement must include the following:
1. A copy of the written request for reimbursement
2. The Certified Mail receipt (Green Card) - Copies are not acceptable.
3. Proof of payment. Example: Copy of cancelled check and/or the original validated receipt
4. A completed Application for Refund of Ad Valorem Taxes DR 462. This form is available on our website.
5. Keep copies for your own personal records.
Submit your request for a refund with the required documentation to:
Brevard County Tax Collector
P. 0. Box 2500
Titusville, FL 32781-2500
For further assistance, you may call (321) 264-6969.
Once the Tax Collector's Office has received the completed application with the required documentation, please allow 4 to 6 weeks to receive a refund.
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 TO AVOID DELAY IN PAYMENT PROCESSING VERIFY THAT THE PAYMENT AMOUNT IS IN FULL.
WIRE TRANSFER INSTRUCTIONS
WIRE TO: SunTrust Bank – Orlando
200 S. Orange Ave.
Orlando, FL 32801
ACCOUNT NAME: Brevard County Tax Collector
Transit/Routing #: 061000104
Bank Account #: 6215215045284
SWIFT CODE: SNTRUS3A (Required for all international wires)
WIRES RETURNED FOR ANY REASON WILL BE CHARGED A $25.00 FEE
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.
To request confidential status, per Florida Statutes 119.071(4)(d), for property tax and/or tangible tax please contact the Property Appraiser's Office at 321-264-6700. To request confidential status for Department of Motor Vehicles and/or Driver’s Licenses, you will need to contact the Bureau of Records at (850) 617-2574.
Returned Check Service Fees
Should a check for payment of taxes be returned to our office, by your bank, as unpaid, Florida Statute 68.065 authorizes the Tax Collector to assess a service charge.
Check amount less than $50.00 = $25.00
Check amount between $50.00 and $299.99 = $30.00
Check amount between $300.00 and $799.99 = $40.00
Check amount $800.00 or greater = 5% of check
Tax Certificate Information Available for Download: