Email notifications from our website will be unavailable periodically this Saturday (05/08/2010) due to required maintenance.

Photo of Marsha Faux Property Appraiser

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
» A Note From Marsha

Notice of Proposed Property Taxes (TRIM)


We will begin displaying Truth in Millage values on our Web Site on August 16, 2010.  Our mail out date for TRIM notices is August 19, 2010. 

The TRIM Notice provides information on property assessments as well as proposed property taxes. 

We would like to thank PGTV (Polk County Government Television) for producing a video to help you better understand your TRIM.  Please view the video at either link below (windows media player required):

Understanding Your Trim Video (High Resolution)
Understanding Your Trim Video (Low Resolution)   

Please use the links below to obtain a report of the 2010 Proposed Millage Rates for Municipalities and Unincorporated Polk County:

Proposed Millage Rates for Municipalities
Proposed Millage Rates for Unincorporated Polk County

If I disagree with my assessment, can I appeal it?
If a property owner disagrees with their value or has been denied an exemption, they should contact the Property Appraiser’s office to request a review. You can 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 Monday, September 13th, 2010 at 5PM. 

Citrus Health Response Program (CHRP) Assessment Policy
For Polk County Abandoned Grove Initiative


The Citrus Health Response Program (CHRP) is the successor program to the Citrus Canker Eradication Program (CCEP).

The purpose of the program is to manage the impact of citrus canker and citrus greening in commercial citrus groves. To accomplish that purpose, this program declares citrus canker, citrus greening, and the Asian citrus psyllid to be plant pest and nuisances. The program also sets forth procedures for establishing quarantine areas, identifying regulated articles, decontaminating regulated articles, and regulating the movement of citrus nursery stock from areas quarantined for citrus greening. (Rule: 5B-63.001 F.A.C.)

Please provide our office with the following required documentation no later than March 1:
  • CHRP Abandoned Grove Compliance Agreement effective as of January 1of applicable year.
  • Site Report which is provided to owner thru the CHRP office as of January 1of applicable year.
  • If property is not currently receiving the greenbelt classification an application should be submitted prior to March 1.

Agricultural Classification

Properties currently receiving the agricultural benefit will not have to file a new application however parcels not under the greenbelt classification will be required to file an application with our office prior the statutory date of March 1. Statute 193.461 (3) (a)

Abandoned Grove Compliance Agreement

An Abandoned Grove Compliance Agreement which has been approved and dated prior to January 1 of the applicable year must be submitted to our office no later than March 1 in order to receive the CHRP Abandoned Grove assessment for that tax year.

The landowner must maintain compliance under the Abandoned Grove Compliance Agreement. When the Abandoned Grove Compliance Agreement has expired the property will be assessed according to use.

Use Change

If the Abandoned Grove Compliance Agreement is dated after January 1, an assessment of $50.00 an acre (per Florida Statue 193.461(7)) will go into effect for the following tax year. If after the first year of receiving the CHRP Abandoned Grove assessment, a different agricultural operation is put in place, the assessment will change accordingly. Any non-agricultural use will be assessed at full market value as of the statutory date of January 1.

If the agricultural operation is changed within the tax year prior to receiving the CHRP Abandoned Grove assessment, the following tax year will be assessed at $50.00 an acre. The subsequent tax year will be assessed according to use.

If a non - agricultural operation is put in place within the tax year prior to receiving the CHRP Abandoned Grove assessment, the property will not qualify for the CHRP Abandoned Grove assessment and will be assessed at full market value.

Sale or Transfer of Property

If property is sold or transferred while an Abandoned Grove Compliance Agreement is active, it is the responsibility of the new owner to file a new agricultural application. An Abandoned Grove Compliance Agreement whether transferred or newly established must be submitted along with the new agricultural application in order to continue with the CHRP Abandoned Grove assessment.


Citrus Health Response Program


General and Contact Information:


http://www.doacs.state.fl.us/pi/chrp/images/CHRP_abandoned_grove_update.pdf


Compliance Procedure:


The Local CHRP Office Procedures for Abandoned Grove Compliance Agreement are:
  • Grower contacts Local CHRP office and provides Abandoned Grove property information (Location, Tax ID Etc.).
  • Local CHRP office visits grove to verify it is Abandoned.
  • Grower kills or pushes the grove.
  • Local CHRP office visits grove to certify it is pushed or killed.
  • Grower Signs AGCA.
  • Grower takes one copy of Signed AGCA to Property Appraiser and one to Local CHRP Office.

Tangible Personal Property Exemption

TRIM notices for Tangible Personal Property accounts that are exempt for 2010, should be considered as your notification for waiver of filing the annual Tangible Personal Property Tax Return for 2011.   As provided by Florida statute this notification is being delivered on or before February 1, 2011.
Remember, a return must be filed if the value of your personal property exceeds the $25,000 exemption.

If in any year, as of January 1st, the value of your tangible personal property exceeds $25,000, and you fail to file a DR-405 with the Property Appraiser, you may incur penalties up to 25% of the total tax levied, calculated without the benefit of the $25,000 exemption. In addition, any taxpayer claiming more exemptions than legally allowed is subject to taxes due on the improperly exempted portion of the assessment, penalized at 50% plus an additional 15% per annum due from the year the exemption was applied.

Filing Tangible Personal Property Tax Returns Online


In keeping with our goal of providing more efficient service to our customers, we are now offering the opportunity to file your Tangible Personal Property (TPP) Tax Return online for 2010. Letters with individually assigned username and passwords and instructions will be mailed February 3rd.  

Please view the Personal Property Online Filing Help Video for instructions on how to file a TPP Online Return.


You need to file a return if:
You are operating a business or rental property and have over $25,000 worth of tangible property.
OR
You are operating a business or rental property and have not filed a tangible return in the past (regardless of the value, you must file an initial return).

You do not need to file a return if:
Your business or rental property filed a return in a prior year with total tangible assets valued at less than $25,000 and the current total value remains less than $25,000.
OR
The tangible property is household items in your homesteaded residence.

Florida Statute 193.052 requires that all tangible personal property be reported each year to the Property Appraiser's Office.  If you receive a return, it is because the Property Appraiser's Office has determined that you may have property to report.  If you feel the form is not applicable, return it with an explanation.  In either case, the form must be returned.  If you do not receive a Tangible Personal Property Return (DR-405), you are still required to submit a return if you have assets to report.  Failure to receive a tangible return does not relieve you of your obligation to file.  If you do not receive a letter providing your username and password or need other assistance, please call 863-534-4777. 

The deadline to file a tax return is April 1, 2010.

Exemption & Agricultural Classification Renewal Receipts


Homestead, other exemptions, and Agricultural Classification (greenbelt) receipt cards will not be mailed in 2011 in order to save taxpayer’s dollars. These exemptions/classifications will be automatically renewed. To obtain verification of your exemption or classification, you may print a property record card (PIC report) from our web site.

How do I print a PIC report for my property?

  1. Click the property search tab image of property search tab at the top of this page.
  2. Type in the owner name and click search records.
  3. You will receive a list of properties matching your search criteria. Select the pdf icon image of pdf at the end of the row that is your property.

    Note:   Clicking the parcel id field of the row will load the parcel detail page. The pic report can also be printed from this page by clicking the pdf icon image of pdf icon on the top right of the detail page.

Where is my exemption shown on the PIC report?

  1. Personal exemptions are listed in the section titled Exemption Information.
  2. Agricultural classifications are listed in the section titled Land Information. The rows that contain a Y in the Ag/GreenBelt column have the Ag classification.

New Laws Affecting Conservation Easements


The 2009 Legislature enacted legislation creating an exemption for real property dedicated in perpetuity for conservation purposes and an assessment reduction for lands that are subject to a conservation easement, environmentally endangered, or land used for outdoor recreational or park purposes. To qualify for either an exemption or assessment reduction, property owners must file an application with the Property Appraiser.

Conservation Exemption:  Newly created, section 196.26, Florida Statutes, outlining the definitions and requirements for owners to apply for an exemption for real property dedicated in perpetuity for conservation purposes.   Form DR-418C was drafted for applicants whose property meets the requirements for a conservation exemption. 

Requirements for Exemption:
  • Must comprise at least 40 contiguous acres
  • If less than 40 contiguous acres, the land can qualify if it meets the other requirements in this statute and the use of the land for conservation purposes is determined by the Acquisition and Restoration Council created in Section 259.035, , F.S. to meet a clearly delineated state conservation policy, if it yields a significant public benefit, and it must have a management plan and a designated manager responsible for implementing the plan.

Conservation Easement Reassessment: The Legislature also amended section 193.501, F.S., requiring an application to be filed with the property appraiser for property to be assessed at a reduced value if used for conservation. Form DR-482C was drafted for applicants whose property meets the requirements. Form DR-482CR, Land Used for Conservation Purposes Assessment Reapplication, is a short form to annually reapply for the assessment reduction. Please note that this is not an exemption, but a reduction in the land assessment.

Requirements for Reassessment:
  • Must provide instrument which conveys the development right or establishes a covenant for the conservation purposes of the land for 10 years or more.
The owner must also specify which of the following apply to the property:
  • Meet the requirements of a conservation easement in section 704.06, F.S.
  • Designation as environmentally endangered by resolution of the municipality or county as described in 193.501(6)(i), F.S.
  • Designated as conservation land in an adopted local comprehensive plan
  • Used for outdoor recreational or park purposes as described in section 193.501(6)(g), F.S.

The forms are posted at http://dor.myflorida.com/dor/forms/

Chinese Drywall Information


To respond to frequently asked questions concerning drywall issues, the Florida Department of Health has developed a web site that offers answers and solutions. Their web site, 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 which is available on our website.  Our office will review the form and any documentation provided by the property owner, to determine if adjustments to your property records are necessary.

What other agencies have information or assistance relating to defective Chinese Drywall?
To learn about the signs of Chinese drywall presence, investigations into the problem and to sign up for e-mail updates, homeowners are encouraged to contact the following agencies on the internet or by phone:

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-homestead 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-homestead 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:
  • The transfer of title is to correct an error;
  • The transfer is between legal and equitable title; or
  • For “non-homestead residential property” as defined in section 193.1554(1), Florida Statutes, 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, Florida Statutes.


Interest and Penalties
An owner who receives an assessment to which they are not entitled is subject to the following:

  • Any taxes avoided plus 15% interest each year, and
  • 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 section 193.1554 or section 193.1555, Florida Statutes.

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 2011 - LATE FILE FOR 2010

The Property Appraiser's Office is now accepting applications for the year 2011. (If you purchased and moved into your home after January 1, 2010, you may now file for a 2011 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).

Late applications for exemptions and portability for the year 2010 are now being accepted. Late filers may file a late application from now until early September (25 days after the mailing of the Notices of Proposed Property Taxes in mid-August.) Late applications for exemptions and portability must be submitted in person in the Property Appraiser's Office.

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 site.

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 link below will take you to the Polk County information on the DOR's web site. 

http://dor.myflorida.com/dor/property/taxpayers/cmdata/

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