Neil Combee

NEIL COMBEE
Polk County Property Appraiser

Tax Roll Process

Welcome to the Tax Roll Process page. This page contains links to Tax Roll Related sections of our website as well as downloadable files pertaining to the Polk County Property Appraiser's Tax Roll Process.

If you have questions please contact us (Tax Roll Contacts section).


Data Sharing and Usage Agreement

Effective July 1, 2019, due to changes in the Public Records Exemptions Statute (FS 119.071), each entity that receives parcel data / reports from the Polk County Property Appraiser will receive - AND - be required to sign an agreement pertaining to the release of exempt / confidential data.

IF THE AGREEMENT IS NOT SIGNED AND RETURNED, THE ENTITY WILL NOT RECEIVE EXEMPT / CONFIDENTIAL RECORDS.

Link to Data Sharing Agreement


Links to Taxing Authority Pages

NOTE: These links require a login. After logging in, go to the Downloads section to access tax roll reports.

TAX ROLL EVENT

STATUTE

DESCRIPTION
JUNE 1ST ESTIMATES
(JUNE 1ST) 		200.065(8) The Property Appraiser shall provide estimates of the current year Taxable Value to Taxing Authorities by June 1st.
PRELIMINARY
(JULY 1ST) 		200.065(1), 129.03(1) The Property Appraiser shall certify to each taxing authority the taxable value therein, with a copy of the statement required under s.195.073(3), F.S.
Truth in Millage (TRIM)
(AUGUST) 		200.065(2)(b) No later than 55 days after certification of value the Property Appraiser will mail out the Notice of Proposed Property Taxes (TRIM), to all taxpayers by first class mail.
FINAL
(OCTOBER) 		200.065(4) Within 101 days of certification of value (July 1, unless extension is granted) per s.200.065(1) the Taxing Authority must certify final adopted millage rates to the Property Appraiser, the Tax Collector, and the Department of Revenue.
VAB FINAL
(MARCH/APRIL) 		200.065(6), 193.122(1),(2) After certification of tax rolls by the Value Adjustment Board, the Property Appraiser shall notify each taxing authority of the aggregate change in assessment roll resulting from actions by the VAB, or from correction of errors.

NOTE: The Notice of Proposed Property Taxes, also called a 'Truth in Millage' (TRIM) Notice will be mailed to property owners on August 17th this year. The TRIM notice is not a bill, but rather an estimate of taxes based on the proposed tax rates, property value and exemptions. The TRIM Notice includes the date and time of budgetary public hearings for each taxing authority and certain non-ad valorem assessment information.



Important Links

OASYS / Tax Roll Links Millage Rates and Values Value Adjustment Board
PCPA Logo Neil Combee
Polk County
Property Appraiser

Acknowledgement: By logging into the downloads page and downloading this data you acknowledge that you are bound by the PCPA Data Sharing agreement.

The confidentiality of personal identifying and location information including: names, physical, mailing, and street addresses, parcel ID, legal property description, neighborhood name, lot number, GPS coordinates, or any other descriptive property information that may reveal identity or home address pertaining to parcels owned by individuals that have received exempt / confidential status, hereafter referred to as confidential personal identifying and location information, will be protected as follows:

  1. The agency will not release confidential personal identifying and location information that may reveal identifying and location information of individuals exempted from Public Records disclosure.
  2. The agency will not present the confidential personal identifying and location information in the results of data analysis (including maps) in any manner that would reveal personal identifying and location information of individuals exempted from Public Records disclosure.
  3. The agency shall comply with all State laws and regulations governing the confidentiality of personal identifying and location information that is the subject of this Agreement.
  4. The agency shall ensure any employee granted access to confidential personal identifying and location information is subject to the terms and conditions of this Agreement.
  5. The agency shall ensure any third party granted access to confidential personal identifying and location information is subject to the terms and conditions of this Agreement. Acceptance of these terms must be provided in writing to the agency by the third party before personal identifying and location information is released.