Under Florida Statute 197, the Tax Collector has the responsibility for the collection of ad valorem taxes and non-ad valorem taxes.
The ad valorem tax roll is certified to the Tax Collector by the Property Appraiser, who determines the assessed value of the property. Taxes then are based on the assessed value and the millage of each taxing authority. Millage rates are set by the Board of County Commissioners, School Board, City Commission, and other taxing bodies within their boundaries. The non-advalorem assessment roll is certified to the Tax Collector by local governing boards, i.e., the Solid Waste Authority and water control districts. Please Note: the non-advalorem levies are not based on value or millage rate.
