March 2002 FloridaCOMMERCIAL Office, Industrial, Retail, Investment Real Estate "Get Ready Businesses">>

February 2002 FloridaCOMMERCIAL Office, Industrial, Retail, Investment Real Estate "Margins Of Error" >>

December 2001 FloridaCOMMERCIAL Office, Industrial, Retail, Investment Real Estate "Is There A Threat Of Retaliation?" >>

November 2001 FloridaCOMMERCIAL Office, Industrial, Retail, Investment Real Estate "5 Ways To Drive Up Value" >>

October 2001 FloridaCOMMERCIAL Office, Industrial, Retail, Investment Real Estate "What Is Taxing About Computers?" >>

September 2001 FloridaCOMMERCIAL Office, Industrial, Retail, Investment Real Estate, Taxation at "Just Value" means Taxation is "Just Right" >>

July 2001 FloridaCOMMERCIAL Office, Industrial, Retail, Investment Real Estate, "How To Make Property Taxes Appealing" >>

Rules For Government Officials >>

Homestead exemption abuse won't be addressed anytime soon >>.

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Tax Update 3
Tax Update 4

Annual Tax Calendar

Property taxes are paid in arrears, meaning retroactively. The full cycle of a tax year will extend beyond 12 months, even may be as long as 20 months when a taxpayer appeals to a Value Adjustment Board. In counties where tens of thousands of petitions are filed each year, Hearings may be scheduled for many months. In effect, tax years and tax cycles overlap, so that two calendars may run concurrently.

1 JANUARY - constitutionally mandated lien date. Florida property is assessed at its value on this date. In order to insure individual taxes are at "Just Value," taxpayers should document January 1st conditions.

1 MARCH - Exemption application deadline.

1 APRIL - Tangible Personal Property Return deadline during the calendar year. Deadline for payment of taxes owed for prior calendar year.

1 JULY - Deadline for Property Appraiser's submission of preliminary tax roll to Department of Revenue

31 AUGUST - Deadline for Department of Revenue to approve or deny a preliminary tax roll. "Mass Appraisal" Techniques are used, based upon generic information about many properties at the same time.

AUGUST/SEPTEMBER - Deadlines for filing petitions to Value Adjustment Board(s). Taxpayers who believe statutory adjustments are not "considered properly" may appeal to their Value Adjustment Board.

SEPTEMBER - Deadline for local governments to set millage rates.

1 NOVEMBER - Beginning of discount period for early payment of current calendar year property taxes.