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