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