Understanding your Tax Notice

Discount Schedule

Property Taxes become payable November 1st and are due in full by March 31st of the following year.

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Discounts are applied for early payment:

  • 4% if paid in November
  • 3% if paid in December
  • 2% if paid in January
  • 1% if paid in February
  • There is no discount for payments made in March

Taxes become delinquent on April 1st.

Understanding Your Tax Notice

Taxes on all real estate property and other non-ad valorem assessments are billed, collected and distributed by the Tax Collector. Taxes are levied in Hillsborough County by the taxing authorities. The Property Appraiser establishes the taxable value of real estate property. The millage, or rate of taxation, is set by the Board of County Commissioners, School Board, City Council and governing bodies of other independent special taxing districts and authorities. The millage is set by calculating a rate per $1,000 valuation that will produce their budget needs from ad valorem taxes. One mill represents $1 of tax on each $1,000 of taxable valuation.

Taxes are assessed as of January 1 of each year and are normally due and payable on November 1 of that year. According to Florida Statute 197.122, all property owners have the responsibility to know the amount of tax due and to pay the taxes before April 1 of the following year. Taxes and non-ad valorem assessments become delinquent April 1 at which time 3% interest and advertising costs are added. The amount due on delinquent payments is determined by date received, not by postmark. Failure to receive a tax bill on your property will not relieve you from paying taxes or subsequent penalties which are imposed when taxes become delinquent on April 1st.

Hillsborough County Taxing Authorities

County Operating

This is the Board of County Commissioners’ General Revenue fund. The County Municipal Service Taxing Unit (MSTU) and the County Library are supported by this fund. Some of the services that this levy provides are mosquito spraying, public assistance, medical examiner services, Head Start program, animal shelter, Museum of Science and Industry and the Cooperative Extension Service.

813-272-5890

School – Local & School – State

The school board is divided into two millages: (1) By state Law and (2) By Local Board. Some services provided are early childhood education, kindergarten, elementary, middle and secondary schools, adult education in academic, vocational and technical areas, community schools and expanding magnet school program.

813-272-4064

School I-SF

Bond debt used for construction and renovation of school property.

813-272-4064

Municipals

Tampa, Temple Terrace and Plant City – Some services provided are police, fire, sewer, garbage collection complexes, parks and wastewater treatment plants.

County Municipal Service Taxing Unit(MSTU)

Service provided for unincorporated Hillsborough County: road maintenance, emergency medical services, construction regulation, fire protection and law enforcement.

813-272-5890

Library Service

Allows residents to check out books and materials. The library provides reference services, audio-visual materials, youth services and educational programs. It also offers special services for the visual and hearing impaired, physically handicapped and senior citizens.

813-273-3660

Water Management District

Southwest Florida Water Management District sometimes referred to as SWFMD – is an independent special district. It represents the levy of the countywide district and the one watershed basin: Alafia River Basin (A), Hillsborough River Basin (H), or the Northwest Hillsborough Basin (N), depending on the location of property.

352-796-7211

Independent Special Districts

Includes the other four millage levying districts – Tampa Port Authority, Children’s Board, Transit Authority and Tampa Palms.

Tampa Port Authority

Administration and operation of the Port of Tampa. Provides for construction and maintenance of public-owned port facilities and for leasing of waterfront property for port and industrial development.

813-905-5132

Children’s Board

The Board is an independent government agency. Approved by voters in October 1988 to coordinate, evaluate and finance existing agencies that deal with child abuse, drug abuse, teen-age suicide and other youth problems.

813-229-2884

Hillsborough County Transit Authority

Levy is on all property excluding the city of Plant City and goes toward operating expenses such as salaries for bus drivers & road supervisors and fuel for buses.

813-384-6583

Taxing Authority – Municipalities Telephone Numbers

Tampa

Some services provided are police, fire, sewer, garbage collection complexes, parks and wastewater treatment plants.

813-274-8552

Temple Terrace

Some services provided are police, fire, sewer, garbage collection complexes, parks and wastewater treatment plants.

813-506-6410

Plant City

Some services provided are police, fire, sewer, garbage collection complexes, parks and wastewater treatment plants.

813-659-4200, ext. 4215

Environmentally Sensitive Lands

Environmental Lands Acquisition and Protection Program (ELAPP) Parks, Recreation and Conservation manages more than 61,000 acres of environmentally sensitive wildlife habitat and corridors acquired through the Environmental Lands Acquisition and Protection Program (ELAPP). Management responsibilities include prescribed burning, invasive species control, wildlife inventory, trail maintenance, feral animal control, and habitat improvements for endangered and threatened species of plants and animals. In January 1987, the Board of County Commissioners approved an Environmentally-Sensitive Lands Ordinance which provided $21 million over a four-year period to acquire environmentally-sensitive lands. In 1990, County voters approved the issuance of up to $100 million in bonds over a 20-year period to acquire additional lands. Finally, in November 2008, voters approved the issuance of up to $200 million in bonds.

813-272-5890

Parks and Recreation

The Parks, Recreation and Conservation Department provides programs, events and activities to Hillsborough County residents on a year-round basis. The department operates more than 176 neighborhood parks and playgrounds countywide, 265 athletic fields, 40 recreation centers, 10 regional parks, more than 727 miles of trail, as well as 61,000 acres of preserved lands acquired through the Environmental Lands Acquisition and Protection Program (ELAPP).

813-272-5890

Important Information

Property Tax Address Changes

Address changes are processed by the Hillsborough County Property Appraiser’s office.

Any permanent change of ownership to future tax rolls on the property must be made by the Hillsborough County Property Appraiser’s office.  In order to process an address Change Request for Real Estate or Tangible, the Change of Address form must be completed, signed and then mailed, faxed, or emailed to The Property Appraiser’s office.

 For more information regarding address changes, please contact the Property Appraiser’s office at (813) 272-6100 or you may visit their website to complete a change of address form. 

Assessment & Millage Rates

Taxes are levied in Hillsborough County by the taxing authorities empowered to do so by the State Legislature. The taxable valuation of each real estate property or tangible personal property is established by the County Property Appraiser. The Board of County Commissioners sets the millage, or rate of taxation, for the county; the School Board for the schools; the City Council for each municipality; and by the governing bodies of other independent special taxing districts and authorities.

Millage Rate – The rate of taxes levied based on a mill (1/10 of a cent), or one dollar per one thousand dollars of taxable value. A 30-mill tax rate levied against a taxable value of $100,000 would generate a $3,000 tax liability.

The Tax Collector consolidates the rolls and mails the tax notices to the property owners.

The Property Appraiser does not establish the non-ad valorem assessments. The County Commissioners assess County Street Lighting assessments, Solid Waste Disposal and Collection, Reclaimed Water, Stormwater Management and Capacity Assessment Units. Downtown Improvement assessments are assessed by the City of Tampa. Tampa Palms has a special assessment and all other non-ad valorem assessments are imposed on neighborhoods by the residents for specific benefits received, such as recreation and general maintenance of the areas.

Click here for A Property Owner’s Guide to Millage

Non-Ad Valorem Special Districts

Non-Ad Valorem Special Districts
Non-Ad Valorem assessments are assessments based on the benefit they provide to specific parcels of property.

Characteristics:

  • They are units of local special-purpose government.
  • They have limited boundaries.
  • They are created by general law, special act, local ordinance, or by rule of the Governor and Cabinet.

The local governing board is responsible for preparing the Non-Ad Valorem assessment roll, not the Property Appraiser.

Non-Ad Valorem Special Districts Helpful Information

Tax Exemptions

The state constitution of Florida allows up to $50,000 (additional 25,000 does not apply to school taxes) to be deducted from the assessed value of a primary residence. For the property owners who are Florida residents and have qualified for homestead exemption the property is subject to a limitation in assessment increases, commonly known as Amendment 10, (Save Our Homes). This important benefit limits the increase in the assessed value to no more than 3% or the CPI (Consumer Price Index), whichever is less.

When the property is sold the homestead exemption is removed, (adding a non-marital relative to the deed can cause a partial loss of this limitation on increases) the assessed value increases to just/market value for the New Year.

Exemption applications are provided and accepted by the Hillsborough County Property Appraiser’s office.

Exemption Codes

Below is a listing that identifies the code and corresponding property tax exemption. This list does not indicate a taxpayer’s eligibility for any exemption. Please contact Hillsborough County Property Appraiser’s office for information on eligibility and application process.

A1       Amendment 1

AG      Agriculture

BL       Blind

C5       Conservation Easement 50%

CC       CCRC/ Continuing Care Retirement Facility

CE       Conservation Easement 100%

CH      Charitable Homes for the Aged

CL       Clubs & Lodges

CS       Charter School

CV      Combat Veteran

  • CV 100   County Operating
  • CV 130   Environmental Land
  • CV 200   County MSTU
  • CV 210   Library Services
  • CV 220   Park Bonds
  • CV 320   Schools Local
  • CV 330   Schools State
  • CV 400   Port Authority
  • CV 410   Transit Authority
  • CV 430   Children’s Board
  • CV 500   Water Management
  • CV 510   Water Management N
  • CV 520   Water Management H
  • CV 530   Water management A
  • CV 600   Tampa City
  • CV 700   Temple Terrace
  • CV 800   Plant City

CVS    Combat Veteran Spouse

CX      Charitable Home for Aged

DX      Disability

ED       Economic Development

ELX     Elderly Living Exemption

EX       Fully Exempt

FR       Surviving Spouse of First Responder

GF       Granny Flat

GO      Government

GS       Childcare/Gold Seal

H2       Second Homestead

HA      Charitable Home – Aged

HB      Homestead Banded

HD      Historical Exemption

  • HDA   Historic City of Tampa
  • HDP   Historic Plant City
  • HDT   Historic Temple Terrace

HP       Charitable Hospital

HX      Homestead Exemption

IX        Educational Exemption

LH       Low Income Housing

LL        Live Local Act

MLH   Multifamily Low-Income Housing

MX     Military Homestead

NI        No Interest Homestead

NP       Non-Profit Sewer & Water

NX      Non HX Capping

OFR    First Responder

PD       Personal Disability

PI         Part Interest Homestead

PW      Partially Wholly Exempt

QP       Total Permanent DX- Quadriplegics

RX      Religions Charitable

S5        Senior HX>=65

SSV     Surviving Spouse of Veteran Deceased on Active Duty

SX       Senior Citizen Exemption

  • SXA   Senior Exemption City of Tampa
  • SXT   Senior Exemption Temple Terrace

TP       Total and Permanently Disabled

VT       Veteran Disability

VTS     Partial Disabled Veteran Spouse

VW     Totally Disabled Veteran

VWS   Service-Connected Total/Perm Disability Spouse

WF      Widow Exemption

WM    Widower Exemption