About Property Taxes
Real Estate and Tangible Personal Property tax rolls are prepared by the Orange County Property Appraiser’s Office. The Property Appraiser determines the ownership, mailing address, legal description and value of property in Orange County.
The Property Appraiser’s Office also determines exemptions for Homestead, Disability, Widows, Veterans and many others.
Taxes are calculated by multiplying the property value less exemptions by the millage rate, which is determined by local taxing authorities.
How Are Taxes Collected?
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.
Tax Rates are Set
The Board of County Commissioners, School Board, City Commissioners and other tax levying bodies set the millage rate, which is the rate of tax per one thousand dollars of taxable value. Non-Ad Valorem assessments, such as streetlights, sewage and road improvements are levied on a unit basis rather than the value of property.
Property Values are Determined
The Property Appraiser establishes the value of property in Orange County and approves exemptions, including Homestead. Based on the values and exemptions assessed, the Property Appraiser certifies the Tax Roll to the Tax Collector.
Taxes are Collected
The Tax Collector is then responsible for mailing tax bills, collecting taxes and distributing revenue to the 63 different taxing authorities in Orange County. The Tax Collector also performs tax certificate sales, collects Tangible Personal Property Taxes and returns unused fees to the taxing authorities.
The Property Appraiser approves all property tax exemptions, including Homestead Exemption, Widow/Widower Exemption, Disability Exemption, Senior Exemption and Military Exemption.
Paying Your Taxes
Property Tax bills are mailed to property owners by November 1 of each year. The full amount of taxes owed is due by March 31. The following early payment discounts are available to Orange County taxpayers:
• 4% discount if paid in November
• 3% discount if paid in December
• 2% discount if paid in January
• 1% discount if paid in February
Property Tax Search
Enter an Owner Name, Parcel ID, Tangible ID, or a Location Address to start a search.
Tangible Property Taxes
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 mobiles homes.
Taxes and assessments are due November 1 and are delinquent April 1. Florida Statutes impose additional charges after April 1, including penalties and advertising costs.
Installment Payment Plan
Taxpayers may choose to pay their property taxes through a quarterly installment payment plan. To be eligible for the plan, the taxpayer must be current on their taxes and their prior year taxes must exceed $100.00.
Applications for the Installment Payment Plan are available at each of our Orange County office locations and online.
The first and second installments are based on ¼ of the previous year’s taxes. The third and four installments are ½ of the remaining actual tax liability for the current year.
¼ of the total estimated taxes discounted at 6%. Payment due June 30.
¼ of the total estimated taxes discounted at 4.5%. Payment due September 30.
¼ of the total estimated taxes plus ½ of the adjustment for actual tax liability discounted at 3%. Payment due December 31st.
¼ of the total estimated taxes plus ½ of the adjustment for actual tax liability. Payment due March 31st.
Delinquent installment payments must be paid in full with the next installment payment. Unpaid installments are delinquent on April 1 and subject to the same rules that apply to delinquent taxes.
If a taxpayer chooses to discontinue participation, they will not be entitled to receive the discounts provided by law. For more information, contact the Property Tax Department by phone at (407) 434-0312.
Homestead Tax Deferral
You may qualify for an income-based Homestead Tax Deferral.
Change of Address
A change of address must be filed with the Property Appraiser.
Know Your Responsibilities
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 to receive the tax bill. In this case, the owner will receive a copy of the bill that reads, “Your bill has been requested by (Mortgage Company)”.