| Real Estate and Tangible Personal Property | | | | causes--or enhanced during the year through |
| Tax Bills May Now Be Paid at a DiscountTaxes | | | | remodeling, renovation or expansion, vertical |
| paid--i.e., received by the Tax | | | | or horizontal.Upon completion of the |
| Collector--duringNovember are subject to a 4% | | | | certified tax roll, the Property Appraiser |
| discount;December are subject to a 3% | | | | delivers the certified tax roll to the Tax |
| discount;January are subject to a 2% | | | | Collector who mails tax notices to the last |
| discount;February are subject to a 1% | | | | owner of record and collects moneys due to |
| discount.Taxes paid after March 31 are | | | | the various taxing authorities.Combined Tax |
| delinquent and are subject to penalties and 1 | | | | Notices are mailed each year in November for |
| 1/2% delinquent interest per month.As of | | | | the calendar year January through December. |
| this writing, bills have been mailed out on | | | | For instance, tax bills mailed in November |
| every parcel of real estate and every folio | | | | 2005 are for calendar year January through |
| of taxable tangible personal property in | | | | December 2005. Taxes become delinquent on |
| Florida.Real property taxes are ad valorem | | | | April 1 each year, at which time additional |
| assessments on parcels of land, buildings and | | | | interest and fees are added to the bill. |
| improvements to land and buildings within | | | | Discounts do not apply to delinquent |
| Miami-Dade County. The real property tax | | | | payments.According to section 197.122, |
| notice also includes non-ad valorem | | | | Florida Statutes, the taxpayer is "held to |
| assessments levied against the property.Both | | | | know" when taxes are due and payable. If a |
| types of taxes appear on the same tax bill | | | | taxpayer does not receive a tax notice in |
| and are subject to enforcemenet and | | | | November, it is the taxpayer's responsibility |
| collection in the same way.Ad valorem taxes | | | | to contact the Tax Collector's Office to |
| typically appear at the top of the tax bill | | | | request a duplicate tax notice.The Miami-Dade |
| and non-advolrem at the bottom."Ad valorem" | | | | Board of County Commissioners, municipal |
| means "on the value." These are taxes based | | | | governments and various governing bodies set |
| on the valuation of the property taxed. Ad | | | | the millage rates for properties within their |
| valorem taxes include real estate, tangible | | | | boundaries. One mill equals $1.00 per $1,000 |
| peronal; property and intangible personal | | | | of property value.You may estimate your real |
| property.Non-ad valorem assessments are fees | | | | property ad valorem tax by using the assessed |
| for services such as Solid Waste, Fire, | | | | value, minus any exemptions, multiply by the |
| Lighting, Guard and other special | | | | millage rate and divide by 1,000. For |
| assessments.Real property tax notices are | | | | instance, $100,000 in taxable value with a |
| mailed to the owner and address of record on | | | | millage rate of 5.0000 divided by 1,000 would |
| or before November 1 of each year for the | | | | generate $500 in taxes.Non-ad valorem |
| calendar year, January through December.The | | | | assessments must be added to real property |
| property values are based on a valuation | | | | tax, if applicable for the estimate to be |
| prepared by the Property Appraiser as of | | | | accurate. Non-ad valorem assessments do not |
| January 1. The same value carries through for | | | | apply to tangible personal property.You may |
| the entire year, even though the value of the | | | | access tables of recent millage rates from |
| property may be reduced during the year by | | | | the Property Appraiser, or historical millage |
| fire, demolition, hurruicane or other | | | | rates below. |