Ad valorem taxes are based on value placed on real property. These taxes are collected on an annual basis beginning November 1st for the tax year January through December. The Property Appraiser establishes the value of the property. The Board of County Commissioners, School Board, City Commissioners and other levying bodies set the millage rates. Non ad valorem assessments are levied on a unit basis, rather than on value.

Using these values and allowing for exemptions, the Property Appraiser merges non ad valorem assessments and certifies the Tax Roll to the Tax Collector who mails the tax notice/receipt to the owner’s last record of address.

It is the responsibility of each taxpayer to see that the taxes are paid. In cases where the property owner pays through an escrow account, the mortgage company, meeting criteria established by the Tax Collector, may request and be sent the tax bill. In this case the owner will receive a copy of the bill for information.

Tax statements are mailed out by November 1st of each year with the following discounts in effect for early payment:

• 4% if paid in November
• 3% if paid in December
• 2% if paid in January
• 1% if paid in February
• The gross amount due in March

Taxes become delinquent April 1st of each year, at which time a 3% penalty is added to the bill. Advertising costs are also added before the Tax Certificate Sale. (See section on Delinquent Property Taxes below.)

Alternative Payment Plan for Real Estate Taxes

The law permits taxpayers to choose to pay their taxes on an installment plan, if their estimated tax due is more than $100.00. In order to participate in this plan, an application must be returned to the Tax Collector's Office prior to May 1st, and the first payment must be made no later than June 30th of that tax year.

Delinquent Property Taxes

Real Estate taxes become delinquent on April 1st of each year. After real estate taxes become delinquent, they are advertised in a local newspaper once a week for three consecutive weeks. The advertising and collection cost is added to the delinquent bill. On or before June 1st, the Tax Collector must conduct a tax certificate sale of the unpaid taxes on each parcel of property. The sale is operated on a competitive bid basis with interest bids beginning at 18% and progressing downward. When a certificate is sold against a piece of property, the successful bidder pays the delinquent taxes on that property and holds a certificate which constitutes a first lien against the property.

To redeem the certificate, the owner of the property must pay the Tax Collector all delinquent taxes plus accrued interest, and advertising cost. The Tax Collector will reimburse the certificate holder all monies due and the property will be free of that tax lien.

If the tax certificate is not redeemed within two years, the certificate holder may file a tax deed application with the Tax Collector. The property owner is notified of this action and, if the taxes are not paid, The Clerk of the Circuit Courts conducts a public auction and sells the property to the highest bidder. In Orange County only Tax Deed Sales are processed thru Orange County Comptroller Office.

Tangible Personal Property Tax

Tangible Personal Property Taxes are an ad valorem tax assessed against furniture, fixtures and equipment located in businesses and rental property. It also applies to structural additions to mobile homes.

The Property Appraiser's Office assesses the value of tangible personal property and presents a certified tax roll to the Tax Collector. It is the responsibility of the Tax Collector to mail the tax notices and collect the monies due.

Tax bills for Tangible Personal Property are mailed at the same time as the Real Estate Tax bills and the same discounts apply. Tangible Personal Property Taxes become delinquent April 1st, at which time 1.5% interest and advertising costs are added to the gross amount of the tax. (See section on Delinquent Property Taxes above.)

Pursuant to Florida statutes, Tax Warrants are issued prior to April 30th of the following year on all unpaid tangible personal property taxes. Within 30 days after the warrants are prepared, the Tax Collector applies to the Circuit Court for an order directing levy and seizure of the property for the amount of unpaid taxes and costs.

Change of Address

If your address differs from the one shown on your tax bill, and it is a permanent address change, you must submit a Property Mailing Address Change Request form to:

Orange County Property Appraiser
200 S. Orange Avenue, Suite 1700
Orlando, FL 32801
Phone (407) 836-5044