If you were affected by a catastrophic refund per Florida Statute 197.319, please keep the following in mind:

• This relief is available only to property owners as a refund of taxes already paid.
• Tax payments made after March 31st are considered delinquent and will not qualify for a refund, even if an approval letter is received from the Property Appraiser.
• If your tax payment is made timely, your refund will be processed and issued by the Tax Collector within two weeks of the date noted on your approval letter from the Property Appraiser.

To ensure a system of checks and balances, the responsibility of setting tax rates, determining property values and collecting taxes are carried out by separate governing entities, each held accountable by the residents for which they serve. Below is the process in which your property taxes are assessed, tax bills are sent, and how the tax revenue is distributed.

1. The Property Appraiser determines assessed value and processes exemptions.
2. Taxing Authorities calculate the millage rates that will produce the desired revenue.
3. Property Appraiser mails Notice of Proposed Property Taxes to property owners with their value and proposed ad valorem taxes.
4. Taxpayers can appeal to the Value Adjustment Board through the Clerk of the Circuit Court if they disagree with value or exemptions.
5. The Tax Collector mails the Property Tax Bills in November with payment due on or before the following March 31st.
6. The Tax Collector distributes the tax revenue collected from tax payments to the Taxing Authorities.