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The Property Tax Process Step by Step
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.
- The Property Appraiser determines assessed value and processes exemptions.
- Taxing Authorities calculate the millage rates that will produce the desired revenue. View the Property Owner’s Guide to Millage (PDF).
- Property Appraiser mails Notice of Proposed Property Taxes to property owners with their value and proposed ad valorem taxes.
- Taxpayers can appeal to the Value Adjustment Board through the Clerk of the Circuit Court if they disagree with value or exemptions.
- The Tax Collector mails the Property Tax Bills in November with payment due on or before the following March 31st.
- The Tax Collector distributes the tax revenue collected from tax payments to the Taxing Authorities.
Taxing Authorities
Listed below is the contact information for Hillsborough County, Municipal, and Non-Ad Valorem Special District taxing authorities.
Hillsborough County
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
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
Bond debt used for construction and renovation of school property.
813-272-4064
Tampa, Temple Terrace and Plant City – Some services provided are police, fire, sewer, garbage collection complexes, parks and wastewater treatment plants.
Service provided for unincorporated Hillsborough County: road maintenance, emergency medical services, construction regulation, fire protection and law enforcement.
813-272-5890
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
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
Includes the other four millage levying districts – Tampa Port Authority, Children’s Board, Transit Authority and Tampa Palms.
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
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
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
Municipalities
Some services provided are police, fire, sewer, garbage collection complexes, parks and wastewater treatment plants.
813-274-8552
Some services provided are police, fire, sewer, garbage collection complexes, parks and wastewater treatment plants.
813-506-6410
Some services provided are police, fire, sewer, garbage collection complexes, parks and wastewater treatment plants.
813-659-4200, ext. 4215
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
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
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
- Non-Ad Valorem District Contact List (PDF) *Requires Adobe Reader
- Special District Program Informational Booklet (PDF)