A provision in the law to allow partial payments to permit taxpayers an alternative payment plan (installment plan) if their estimated taxes are more than $100.00. The taxpayer must complete Notice and Application for Alternative Payment form, or request in writing to the Tax Collector's Office prior to May 1. The first payment must be made no later than June 30. Failure to make the first payment will automatically cancel the participant from the plan, and the taxpayer will be required to pay the taxes due in full by March 31.
Back Assessment
An ad valorem tax assessed or collected upon any property within a period of 3 years preceding the year in which it is ascertained that such tax has not been assessed, levied, or collected. The Property Appraiser shall make the assessment of taxes upon such property in addition to the assessment of property for the current year, and shall assess the same separately for such property as may have escaped taxation at and upon the basis of valuation applied to such property for the year or years in which it escaped taxation.
Combined Tax Notices
Notices mailed each year in November for the calendar year January through December. For instance, tax bills mailed in November 2001 are for calendar year January through December 2001.
Discounts
Discounts for early payment range from 4% if paid in November, to 3% if paid in December, to 2% if paid in January, to 1% if paid in February. If gross tax paid in March, no discount applies. For payments made by mail, discounts are based on the postmark of the envelope. A discount for payments made in person are based on the actual date payment is received.
Enterprise Zone
A federal initiative, designed to create economic opportunity andrebuild poverty-stricken communities, that allows ad valorem tax exemptions applicable to business entities within designated areas. This program is designed to empower people and communities to create jobs and opportunities.
Folio Number
The 13-digit real estate property identification number used in the Tax Collector's records to identify your property. Ex: 30-2112-038-4675 The first two numbers (i.e., 30) designate the municipality in which the subject property is located. The next four digits are the township, range and section. The next three digits designate either acreage (unsubdivided) or the number within the section (subdivision acreage). The last four digits of a folio number are the parcel number within the section.
Homestead Tax Deferral
A provision in the law to allow deferment of a portion or all of your property taxes and any non-ad valorem assessments on parcels with homestead exemption that is based on age and income eligibility. The tax deferral becomes a lien on the property with interest accruing on the deferred amount until the balance is paid. The interest rate may not exceed 9.5%. Applications for the tax deferral may be obtained each year after November 1, and must be submitted before January 31 of the following year.
Legal Description
This section describes the property taxed. If you sold the property, please forward the tax bill to the new owner.
Levy
The imposition of a tax - stated in terms of "millage" - against all appropriately located property by a governmental body authorized by law to impose ad valorem taxes.
Millage Rate
Expressed in dollars and cents per $1,000 of taxable value. One mill equals $1.00 per $1,000 of property value.
Mortgage Code
This number identifies your mortgage servicing company to the Tax Collector. If your taxes are paid by a mortgage servicing company or escrow agent, Florida law requires that the service organization pay your taxes as to receive the highest discount allowed, if sufficient funds are available.
Municipality or City-Type Services Provided by the County
Taxes levied on your property by the municipality shown or by the Board of County Commissioners for residents of unincorporated Miami-Dade County.
Name and Address
Please verify. If corrections are needed, write to:
Fees for services normally assessed by acre, unit or lot size. In Miami-Dade County, non-ad valorem assessments may include Solid Waste, Fire, Lighting, Guard and other special assessments.
Prior Year Taxes Due
Delinquent taxes or special assessment liens due for prior years.
Property Appraiser
The county office or official charged with determining the value of all property within the county, granting exemptions, and updating ownership and address records within the county.
Property Taxes
The ad valorem taxes collected for real and tangible personal property levied on parcels throughout Miami-Dade County.
Real Property
Land, buildings, fixtures, and all other improvements to land.
Tangible Personal Property
Tangible personal property taxes are ad valorem assessments against furniture, fixtures and equipment located in businesses and rental property. It also applies to structural additions to mobile homes. Anyone in possession of assets on January 1 must file a tangible tax return form with the Property Appraiser's Office no later than April 1 of each year.
Tax Certificate
A lien representing unpaid delinquent real property taxes, non-ad valorem assessments, including special assessments, interest, and related costs and charges. The amount of the certificate is the sum of the unpaid real estate tax and the non-ad valorem assessments, penalties, advertising costs and fees. The tax certificate represents a lien on unpaid real estate properties. Interest accrues on the tax certificate from June 1.
Tax Certificate Sale
Tax Collector is required by law to hold a Tax Certificate Sale beginning on or before June 1 of each year.
Tax Collector
The county office or official charged with the collection of ad valorem taxes levied by the county, the school board, non-ad valorem assessments, special taxing districts within the county, and all municipalities within the county.
Tax Deed Application
Twenty-two months from the date the taxes became delinquent (April 1), the tax certificate holder is entitled to submit a tax deed application. The Tax Deed Application must be submitted between the 1st and 10th of the month with required documentation and payment.
TaxableAmount
Taxable value multiplied by millage rate.
Taxable Value
The assessed value of your property as determined by the Property Appraiser and all exemptions for which you have qualified.
Taxpayer
The person or other legal entity in whose name property is assessed.
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