The website Property Search and Map Search will be unavailable periodically this
Saturday (10/10/2009) due to required maintenance.
The website will be unavailable this Saturday (10/10/2009) due to required maintenance.
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Welcome
Welcome to our web site! We hope you find the information inside easily accessible and useful. If you have any questions or concerns please do not hesitate to contact us.
This site provides access to the Real Estate and Tangible Personal Property records along with maps and Geographic Information System (GIS) data.
Marsha M. Faux, CFA, ASA
Property Appraiser
255 N. Wilson Ave.
Bartow, FL 33830
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How to calculate your Property Tax Notice
What is a millage rate and where do I find it?
Millage rate is the rate at which property taxes are levied on property. A mill is 1/1000 of a dollar. Property taxes are computed by multiplying the taxable value of the property by the number of mills levied. The millage rate can be calculated from your Notice of Proposed Taxes (trim), please see the following
sample trim notices.
Who sets the millage rates?
Millage rates are set by the School Board, the county governing authority, and any other taxing authorities in whose jurisdiction your property is located.
Value Adjustment Board
If I disagree with my assessment, can I appeal it?
A property owner who disputes the Property Appraiser's Office assessment is welcomed to discuss the matter with a deputy appraiser by
contacting our office.
If still dissatisfied, the owner can appeal to the Value Adjustment Board, an independent body consisting of two County Commissioners, one School Board member and two members at large, appointed by the County Commission and School Board. The deadline to
file a petition with the VAB is twenty-five (25) days after the mailing of the Notice of Proposed Taxes
(TRIM), which
will be mailed on August 19th, 2009 to property owners.
Chinese Drywall Information
To respond to frequently asked questions concerning drywall issues, the Florida Department of Health has developed a website that offers answers and solutions. Their website,
www.doh.state.fl.us provides a step by step self-assessment guide to determine if your home is at risk and allows consumers to submit their own questions.
If your property has been adversely affected by drywall issues, please complete the
Chinese Drywall Reporting Form. Our office will review the form to determine if adjustments are necessary for your property records.
Attention IRS Enrolled Agents, CPA'S and Bookkeepers (TPP Returns)
Our office will transition to an electronic format for Tangible personal Property Returns in 2010. Please submit your email address to us at
paoffice@polk-county.net, in order to receive returns for your clients.
Notice of Change of Ownership or Control Non-Homestead Property (Form
DR-430)
What is a Form DR-430?
A Form DR-430 is a notification of a change in ownership or control of a parcel of property that occurred after January 1, 2008. The form is to be completed and sent to the office of the county Property Appraiser by the new owner, or agent for the owner, on any non-homesteaded property.
If a deed is being recorded in the public records showing the change in ownership then you
do not need to submit a DR-430 form to the Property Appraiser.
When do you need to complete the Form DR-430 and send to your Property Appraiser?
You need to complete the Form DR-430 if the property is non-homesteaded property and a deed showing the change in ownership or control, occurring after January 1, 2008, is not being recorded in the public records of Polk County. A change of ownership or control means any sale, foreclosure, transfer of legal title or beneficial title in equity to any person, or the cumulative transfer of control or of more than 50% of the ownership of the legal entity that owned the property when it was most recently assessed at just value. “Controlling ownership rights,” for purposes of a transfer of control, means voting capital stock or other ownership interest that legally carries participatory rights.
A separate Form DR-430 must be completed for each parcel of non-homestead property that changed ownership or control.
It is considered that there is no change of ownership if:
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The transfer of title is to correct an error;
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The transfer is between legal and equitable title; or
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For “non-homestead residential property” as defined in section 193.1554(1), F.S., the transfer is between husband and wife, including a transfer to a surviving spouse or a transfer due to dissolution of marriage. This paragraph does not apply to non-residential property that is subject to section 193.1555, F.S.
Interest and Penalties
An owner who receives an assessment to which they are not entitled is subject to the following:
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Any taxes avoided plus 15% interest each year, and
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A penalty of 50% of the taxes avoided.
Beginning January 1, 2009 the property appraiser is required to record a tax lien on any property owned by a person or entity that was granted but not entitled to the property assessment limitation under s. 193.1554 or s.193.1555, F.S.
Copies of this form and instructions are available from the Florida Department of Revenue at the following link:
http://dor.myflorida.com/dor/forms/2009/dr430.pdf
PREFILE FOR 2010
The Property Appraiser’s Office is now accepting applications for the
year 2010. (If you purchased and moved into your home after
January 1, 2009, you may
now file for a 2010 exemption.) If you have purchased a new home and had a
previous homestead on another home in Florida, you may be eligible for
portability – the transfer of some or all of your old homestead’s “Save Our
Homes” benefit (the difference between your market and assessed values due to
the annual cap on increases).
Buyers Beware: Property Taxes May Change When a Home Sells
“Buyer should not rely on the seller's current property taxes as the amount of property taxes that the buyer may be obligated to pay in the year subsequent to purchase.”
A new law under Section 689.261, Florida Statutes, now requires a disclosure, before signing a contract, that a sale triggers a reassessment of a property and subsequent increase in property taxes. To help you better estimate future property taxes, the Property Appraiser encourages you to use our Tax Estimator
Property Tax Information from the Florida Department of Revenue
Section 195.052, Florida Statutes, as amended by the 2008 Florida Legislature
(Chapter 2008-197, Laws of Florida) requires that the Department of Revenue and
all county property appraisers publish certain county and municipal property tax
information on their web sites.
This law requires the Florida Department of Revenue to publish on its web sites certain
non-voted property tax information for all county and municipal governments in
Florida. The
links below will take you to the Polk County information on the DOR's web site.
Comparison of taxes levied
Distribution of taxes levied