Property Tax Amendments to the State Constitution
Amendment 3 – Florida Tax Exemptions for Disabled First Responders
Amendment 3 allows counties and municipalities to grant a complete or partial ad valorem tax exemption on homestead property for a first responder who is totally and permanently disabled because of an injury sustained in the line of duty. First responder refers to a law enforcement officer, a correctional officer, a firefighter, an emergency medical technician, or a paramedic. In the line of duty means arising out of and in the actual performance of duty required by employment as a first responder.
Additional Information: A similar exemption already exists for widows of veterans and first responders killed in the line of duty.
Effective date: January 1, 2017
Amendment 5 – Homestead Tax Exemption for Certain Senior, Low-Income, Long-Term Residents
Amendment 5 is a revision to the 2012 Amendment 11 (Florida Senior / Long-Term Residency Tax Exemption) which granted local governments (counties and municipalities) the authority to create a new homestead tax exemption for seniors 65 and older that meet the low-income classification, provided they’ve lived in the same home for at least 25 years and that home has a just value less than $250,000. Amendment 5 specifies that just value is determined in the first tax year the owner applies and is eligible for the exemption. As a result of this amendment, individuals who were granted the exemption in prior years but became ineligible for the exemption because the just value of the homestead rose above $250,000 may regain the exemption if they are otherwise still qualified.
Additional Information: Currently, only the Board of County Commissioners and the City of Auburndale have authorized the Florida Senior, Low-Income / Long-Term Resident exemption. This is an exemption in addition to the existing senior exemption which has been adopted by the Board of County Commissioners, and the Cities of Auburndale, Davenport, Lake Wales, Lakeland, and Winter Haven.
Effective date: Applies retroactively to the 2013 tax roll for any person who received the exemption before January 1, 2017
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Meet Sharhonda Roberts, Our Assistant Property Appraiser
Meet Sharhonda Roberts, our Assistant Property Appraiser. Born and raised in Bartow, Florida; Sharhonda has more than 20 years' experience working in the Polk County Property Appraiser’s office. She began her career in the Geographic Information Systems (GIS) department and has steadily moved up in rank; first as GIS/Mapping Director in 2006, then as Information Technology (IT) and GIS Director in 2007. In 2008, she and her team began working with state and local officials on tax roll completion and submission. Sharhonda is uniquely qualified to serve as Assistant Property Appraiser as demonstrated by the following accomplishments:
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As project manager of Polk County’s parcel base map, she and her team completed conversion of the paper maps to a digital format.
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Under Sharhonda’s direction, the Property Appraiser’s website is now hosted and maintained in-house; allowing for the creation of web applications including the ability to file a Tangible Return and apply for tax exemptions online.
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In 2008, she and her team oversaw the office-wide transition necessary to accommodate the sweeping legislative changes affecting tax roll administration and compliance.
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The programmatic changes implemented by her team have resulted in the annual approval of Polk’s tax roll and the Florida Department of Revenue (DOR) distinguishing the roll as one of the “cleanest” in the state.
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In 2010, Sharhonda began working with the appraisal department to improve their field appraisal process. This resulted in the in-house development of a software application, MobileGIS, that replaced their paper based system. This application has improved the field appraisal process and maximized our appraiser’s time in the field.
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She has developed a methodology for streamlining business processes through quality technical solutions, thoughtful planning, fiscal responsibility, and team oriented problem solving. This approach is so effective that in recent years, Marsha Faux entrusted Sharhonda and her team to implement it office-wide.
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She has applied this methodology as Director of the following departments: Applications Development, Client Services, Customer Service, Data Entry, Deeds, Exemptions, Exemptions Investigations, GIS, Information Technology, Mapping, Professional Development, Systems Administration, Tangible Personal Property, and Tax Roll Administration.
Sharhonda has a bachelor’s degree in Information Technology and is a programmer and certified database administrator. She is excited to serve the citizens of Polk County as Assistant Property Appraiser (aka Chief Deputy) and passionate about supporting Marsha’s vision of providing excellent customer service and solutions that improve processes.
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March 2018
SPECIAL ANNOUNCEMENT
A Message from Marsha Faux, Polk County Property Appraiser
I am pleased to announce that I have been given the opportunity to continue serving as your Property Appraiser for the next four years.
It is my honor and privilege to serve the citizens of Polk County and I cannot thank you enough for your support.
I also want to take a moment to thank my incredible staff for their hard work and dedication.
We will continue to provide excellent customer service and hope that we exceed your expectations in the years to come.
Again, thank you.
Marsha Faux, Polk County Property Appraiser
June 2021
Polk County Property Appraiser Educational Video
Polk County Property Appraiser (PCPA) educational video on why/when the PCPA will visit your property.
The above video is hosted by third parties and may not conform to all of the Polk County Property Appraiser
accessibility standards.
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Dec 2024
The US Bureau of Labor Statistics Announces the 2024 CPI
The US Department of Labor, Bureau of Labor Statistics recently released the Consumer Price Index (CPI). Based upon this information, the Florida Department of Revenue (DOR) has updated the 2024 Florida Property Tax Valuation and Income Limitation Rates.
Save Our Homes 2024 Annual Assessment Change - CPI Percent Change
3.0%
Total and Permanent Disability - 2024 Income Limit
$35,693
Property Used by Non-Profit Homes for the Aged - 2024 Income Limitation: Cost of Living Adjustments (Single Person)
$40,469
Property Used by Non-Profit Homes for the Aged - 2024 Income Limitation: Cost of Living Adjustments (Couple)
$45,433
Additional Homestead Exemption for Persons 65 and Older - 2024 Income Limit
$36,614
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Dec 2024
New Northeast Government Center Now Open
The Polk County Property Appraiser is excited to announce that on May 1 we moved our Winter Haven Branch office to better accommodate the growth in Polk County. Our new home is in the Government Center - 200 Government Center Blvd, Lake Alfred 33850.
Our Winter Haven Branch office permanently closed April 21, 2023, at 4:30pm. Property appraiser services resumed at the new Lake Alfred location on May 1, 2023.
Our office in the new government center is nearly double the size of former Winter Haven location. The additional space allows us to serve more customers throughout the year. This is especially important during our busiest seasons:
• JAN - MAR 1
Homestead and Exemption Filing
• MID AUG
Mailing of the Truth-In-Millage (TRIM) Notices
• EARLY NOV
Mailing of the Tax Bills
Our larger and more modern office not only accommodates an increase in the number of customer service staff, there is room for staff members from other departments to aid and assist our customers as needed. As always, the programs and services available via a visit to our main Bartow office are and will continue to be available at our Lakeland and new Lake Alfred branch locations.
To contact us, please visit the contact page on our website:
Phone Number and Directions (polkpa.org)
We are grateful for the opportunity to serve the citizens of Polk County and we look forward to providing excellent customer service from our new location!!!
May 2023
ALERT NOTIFICATION: DEED FRAUD ON THE RISE
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April 2023
*****BEWARE***** YOU DO NOT NEED TO PAY FOR DEED OR PROPERTY INFORMATION!
A number of Polk County residents received a letter from First Documents, Record Transfer Services, and others stating the need for homeowners to pay for a "
Current Grant Deed and
Property Assessment Profile". (
SAMPLE LETTERS)
The Polk County Property Appraiser's office wants you to know that
property records and deeds may be obtained online for little or no cost to you and without having to pay a service.
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Current Property Deeds and all property/owner information is available on our website; the information is found by using our Property Search feature and locating your property.
Once located, you can get a copy of your deed or print a PRC - Property Record Card. See below for additional instructions.
How to get a copy of your deed
How to print a PRC
- You can also visit the Polk County Clerk's Official Records Search to receive certified documents.
If you have any questions, please contact the
Clerk of the Courts or the
Property Appraiser's Office.
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April 2023
Property Tax Relief for Catastrophic Events
Section 197.319, Florida Statutes, provides for a refund of a portion of property taxes for residential improvements rendered uninhabitable for at least 30 days due to a catastrophic event.
The Department of Revenue has developed A Florida Homeowner’s Guide: Catastrophic Event Property Damage, a Frequently Asked Questions document which provides information to homeowners impacted by a catastrophic event. This document can be found on the Florida Department of Revenue Property Tax Oversight (PTO) website.
To qualify for this refund, an application for the refund must be submitted to the property appraiser's office by March 1, 2025.
NOTE: The refund amount is based in part on the number of days in 2024 your home is uninhabitable. Therefore, the application for refund should not be submitted until either the property has been repaired OR January 1, whichever comes first.
Please submit the application for refund:
- by Email: padataentry@polk-county.net
- by Mail: 255 N. Wilson Ave, Bartow, FL 33830 - Attn: Data Entry Department
- by Fax: 863-534-4753 - Attn: Data Entry Department
Please visit Hurricane Milton Recovery Resources in Polk - Polk County Government for additional resources that may be available to Polk County residents.
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January 2025
REMINDERS TO FILE
AGRICULTURAL CLASSIFICATION
Properties currently receiving the Agricultural Classification benefit will not have to file a new application unless ownership has changed; however, parcels not under the classification will be required to file an application with the Polk County Property Appraiser office prior to the statutory date of March 1
Statute 193.461 (3) (a).
If the application is submitted between March 2 and the VAB deadline, the application is considered a Late File Application. Therefore, a Good Cause Statement must be submitted explaining the reason why the application is late.
FILE HOMESTEAD EXEMPTION AND OTHER PROPERTY TAX EXEMPTIONS FOR 2025
The Polk County Property Appraiser urges new homeowners to file for Homestead Exemption for the 2025 tax year on or before the deadline. The deadline to file is Monday, March 3
rd, 2025. You must have purchased and moved into your home
on or before January 1, 2025.
If you had a previous homestead 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).
If you miss the March 3rd 2025 deadline, you will have the opportunity to submit a late file application between March 4 and the VAB deadline.
Please note
a late file application will not receive a certified denial. Applicants that provide a valid email will receive a courtesy status change email once their application(s) are processed.
2026 PRE-FILE APPLICATIONS ARE FOR HOMES PURCHASED AFTER JANUARY 1ST 2025 AND THE DEADLINE IS MARCH 2nd 2026
Please take into consideration our offices are extremely busy with the approaching deadline of March 3rd, 2025, and 2026 applicants may want to postpone applying in person until after March 3rd, 2025. However, once our website reflects the ownership is in your name, you can apply anytime for Homestead, Portability, Senior (Age 65 and older), Widow/Widower, Disability, and Disabled Veteran Exemptions.
Please view the
Help File for online filing instructions.
TANGIBLE PERSONAL PROPERTY
Florida Statute 193.052 requires that all Tangible
Personal Property be reported each year to the Property Appraiser's Office. The deadline to file is April 1st*. If you do not file a return or extension
by the deadline, you will not qualify for the $25,000 Tangible Personal Property Exemption.
Please see
Extension for Filing Tangible Personal Property Returns notice from the Florida Department of Revenue.
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Please view the Help File For online filing instructions.
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For alternative filing options, please contact one of our 3 office locations; Lakeland, Lake Alfred or Bartow (click here for phone numbers).
PROPERTY TAX REFUND INFORMATION FOR HURRICANE-DAMAGED PROPERTIES
In the aftermath of hurricanes Helene and Milton, Florida Statute 197.319 offers a ray of hope for homeowners with residential properties that have been rendered uninhabitable for at least 30 days due to a Catastrophic Event. This statute allows for a partial refund of property taxes to help alleviate the financial burden caused by the devastation.
To qualify for this refund, certain criteria must be met:
- The property must be deemed "uninhabitable," meaning it could not be used or occupied for its intended purpose for a minimum of 30 days during the 2024 calendar year. This must be supported by appropriate documentation.
- The property owner must have paid their 2024 tax bill in a timely manner.
- An application for the refund must be submitted to the property appraiser's office by March 1, 2025.
It is important to note that the tax refund amount will be determined by the change in the property's value as of from January 1, 2024, and the number of days it was uninhabitable in 2024. If your home is currently uninhabitable, it may be advisable to postpone applying for the refund until it is habitable again or until January 1, 2025, whichever comes first.
The following example is for a residential property that was rendered uninhabitable by Hurricane Milton and remains uninhabitable through the end of 2024. The following information is used to calculate the refund:
- January 1, 2024, Pre-disaster just value of the parcel: $300,000
- January 1, 2024, Pre-disaster just value of the residential improvement (the house, attached garage, and attached porches only): $225,000
- Post-disaster just value of the parcel (January 1, 2024, parcel just value less residential improvement just value): $75,000
- Number of days the property was uninhabitable: 82 days
- Total 2024 property taxes paid $2,250
The first step is to find the percent change in value by subtracting the parcel’s post-disaster just value from the pre disaster just value using the following calculations:
| Change in value: |
$300,000 less $75,000 = |
$225,000 |
| Percent change in value: |
$225,000 divided by $300,000 = |
.75 or 75% |
The second step is to find the percent of days the residence was uninhabitable by dividing the number of days in 2024 the residential improvement was uninhabitable by the number of days in the year using the following calculation:
| Percent of uninhabitable days: |
82 days divided by 365 days = |
.22 or 22% |
The third step is to find the damage differential by applying the percent change in value to the percent of uninhabitable days using the following calculation:
| Damage differential calculation: |
.75 multiplied by .22 = |
.165 |
Finally, the refund amount is calculated by applying the damage differential to the total 2024 property taxes paid: Refund calculation:
| Refund calculation: |
$2,250 multiplied by .165 = |
$371.25 refund due |
If you believe you meet the eligibility requirements for a property tax refund, do not hesitate to reach out to the property appraiser's office for further guidance on how to proceed with your application. Let us help you navigate this process and provide some relief during this challenging time.
REMINDERS TO FILE
AGRICULTURAL CLASSIFICATION
Properties currently receiving the Agricultural Classification benefit will not have to file a new application unless ownership has changed; however, parcels not under the classification will be required to file an application with the Polk County Property Appraiser office prior to the statutory date of March 1
Statute 193.461 (3) (a).
If the application is submitted between March 2 and the VAB deadline, the application is considered a Late File Application.
Therefore, a Good Cause Statement must be submitted explaining the reason why the application is late.
FILE HOMESTEAD EXEMPTION AND OTHER PROPERTY TAX EXEMPTIONS FOR 2023
The Polk County Property Appraiser urges new homeowners to file for Homestead Exemption for the 2023 tax year on or before the deadline. The deadline to file is Wednesday, March 1
st, 2023. You must have purchased and moved into your home
on or before January 1, 2023.
If you had a previous homestead 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).
If you miss the March 1st 2023 deadline, you will have the opportunity to submit a late file application between March 2 and the VAB deadline.
Please note
a late file application will not receive a certified denial. Applicants that provide a valid email will receive a courtesy status change email once their application(s) are processed.
2024 PRE-FILE APPLICATIONS ARE FOR HOMES PURCHASED AFTER JANUARY 1ST 2023 AND THE DEADLINE IS MARCH 1ST 2024
Please take into consideration our offices are extremely busy with the approaching deadline of March 1st, 2023, and 2024 applicants may want to postpone applying in person until after March 1st, 2023. However, once our website reflects the ownership is in your name, you can apply anytime for Homestead, Portability, Senior (Age 65 and older), Widow/Widower, Disability, and Disabled Veteran Exemptions.
Please view the
Help File for online filing instructions.
TANGIBLE PERSONAL PROPERTY
Florida Statute 193.052 requires that all Tangible
Personal Property be reported each year to the Property Appraiser's Office. The deadline to file is April 1st*. If you do not file a return or extension
by the deadline, you will not qualify for the $25,000 Tangible Personal Property Exemption.
Please see
Extension for Filing Tangible Personal Property Returns notice from the Florida Department of Revenue.
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Please view the Help File For online filing instructions.
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For alternative filing options, please contact one of our 3 office locations; Lakeland, Winter Haven or Bartow (click here for phone numbers).
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April 2023
Important Notice: Change of Ownership can result in the loss of homestead or non-homestead cap
Per Florida Statutes
193.155,
193.1554,
193.1555, a change of ownership or control can result in the loss of homestead or non-homestead cap, with the property being reassessed as of January 1 of the year following the change. Based on the aforementioned statutes, “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 percent of the ownership of the legal entity that owned the property when it was most recently assessed at just value”. Please see the statutes for a list of exceptions. When considering the preparation of any legal document regarding your property, you may wish to consult with a title company or real estate attorney for assistance.
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April 2023
***REMINDER FOR PRIVATE CITIZENS AND FOR NON-PROFIT / CHARITABLE ORGANIZATIONS***
January 1 of each year is our assessment date. In order to qualify for exemption it is necessary that the applicant have legal title to the property on January 1. If the closing and the official documents conveying ownership are dated after January 1, the applicant will not qualify for exemption for the upcoming year.
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April 2023
Florida Department of Revenue Hurricane Ian Resource Page
The Florida Department of Revenue has published a
Hurricane Ian resource page to keep Florida taxpayers updated and informed of available resources post Hurricane Ian. Information relevant to Florida property owners can be found at the bottom of the page under the Property Tax Oversight accordion. The Florida Department of Revenue will continue to update this page as more information and resources become available.
The Department of Revenue provides a
Homeowner's Guide to answer Frequently Asked Questions for homeowners affected by Hurricane Ian.
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February 2023
EXEMPTIONS - PREFILE FOR 2024 - LATE FILE FOR 2023
The Polk County Property Appraiser's Office is now accepting exemption applications for the year 2024.
(If you purchased and moved into your home before January 1, 2023, you may now file for a 2023 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).
- To file online please click HERE
- To file in person, visit our offices located in Bartow or Lakeland. (Click here for addresses). No appointment is necessary to visit our Bartow office. Your application will be taken on a first come, first served basis.
The late file deadline deadline for Homestead and other exemptions is
Monday September 11th, 2023.
September 2022
Tax Abatement for Homestead Properties Damaged by 2016 or 2017 Hurricanes
Nov. 2019
Florida Public Records Statute (FS 119.071) Amended
The Florida Public Records Exemptions Statute,
FS 119.071, has been amended as it relates to the publicly available records maintained by the county property appraiser and tax collector. As a result, exempt (aka confidential) parcels and accounts have been added back to our website and FTP data files. No owner names or Official Records books and pages of recorded documents related to these parcels/accounts, will appear on the Property Appraiser’s website or in FTP data files. In addition, the Polk County Property Appraiser mapping site has been modified to accommodate the statutory change.
See
Senate Bill 781, which takes effect on July 1, 2021, for additional information.
To request an exemption from public records click the links below:
Polk County Property Appraiser Request to Block Information from Public Records
This form MUST BE submitted with a current photo ID by the person who is qualified for the confidentiality.
NOTE: The Property Appraiser Form also applies to the Tax bill provided by the Tax Collector's office.
Request for Redaction of Exempt Personal Information From Non-judicial Public Records (polkcountyclerk.net)
NOTE: The Clerk of Court is an independent office that offers separate confidentiality related services for recorded documents available online such as deeds - a separate application is required.
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February 2023
Tax Exemption Application Status
If you have applied for a Tax Exemption and would like to know the status of that application, you can
check the parcel detail page of our website. Look for the section titled Exemptions.
- Tax Exemptions approved for the current tax year will be listed in the Exemptions section of the parcel detail page.
- If an application has been submitted but is awaiting review, you will see a message that states; A Tax Exemption Application has been filed on this property and is awaiting review by the Exemptions Department.
- Once your application has been reviewed by the Exemptions department, you will receive an email listing the status of each Tax Exemption for which you applied. The status will be either approved or denied. If the exemption is for the current tax year it will be listed on the parcel detail page of our website. If your exemption was approved for next year, it will show on our website the following year.
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February 2023
Limitations on Homestead Property Tax Assessments
Effective January 1, 2021, the timeframe during which a property owner may transfer accrued save-our-homes benefits from a prior homestead to a new homestead has been increased from two to three years. This law change is the result of the voters’ approval of Constitutional Amendment 5 in the November 3, 2020, general election.
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February 2023
Ad Valorem Tax Discount for Surviving Spouses of Certain Deceased Veterans Who Had Permanent, Combat-Related Disabilities
Effective January 1, 2021, an ad valorem tax discount received by a permanently disabled veteran is eligible to carry over to the veteran’s surviving spouse and can be transferred to a new homestead, if the spouse holds legal or beneficial title to the homestead property, permanently resides on the property and has not remarried. This law change is the result of the voters’ approval of Constitutional Amendment 6 in the November 3, 2020, general election.
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February 2023
Notice of Proposed Property Taxes (TRIM)
The Notice of Proposed Property Taxes, also called the 'Truth in Millage' (TRIM) Notice
is mailed annually in mid-August. The TRIM Notice is also available on our website.
The TRIM notice is not a bill. It is an estimate of proposed property 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.
Note:
The Property Appraiser DOES NOT set tax rates or non-ad valorem fees. If you have questions about your taxes or various assessments, please
contact the appropriate authority. Click
here for a complete list of TRIM Notice Taxing Authorities and Non-Ad Valorem Assessing Authorities.
This information is also available on your TRIM Notice.
The Property Appraiser IS responsible for property value. If a property owner disagrees with the Property Appraiser value information or has been denied a classification or exemption, please contact our office to review or discuss the matter with a deputy appraiser.
If still dissatisfied, the owner can appeal to the Value Adjustment Board (VAB). The VAB is 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 in September. See exact date in the Important Dates / Truth in Millage section of this website on the right side of your screen.
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June 2021
Property Tax Education Forum Video
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March 2022
Aerial Photography on Mobile Devices
A recent update to our
Mapping site has made aerial photography available on mobile devices.
The 2017 orthophotography was flown in December 2016/January 2017 at a 6 inch pixel resolution for the entire county. You can access the 2017 images by clicking the Change Basemap Icon and selecting Aerials 2017.
If you have never used our mapping site and need some help, we have a very easy to follow
help file with instructions
on all our mapping tools and features.
July 2018
Florida Public Records Statute (FS 119.071) Amended
The Florida Public Records Exemptions Statute,
FS 119.071, has been amended to expand exemptions from public records requirements. As a result, exempt (aka confidential) accounts and parcels have been completely redacted from our website and all FTP data files. In addition, the Polk County Property Appraiser mapping site has been modified to accommodate the statutory change.
See
Senate Bill 248, which takes effect on July 1, 2019, for additional information.
To request an exemption from public records click the links below:
Polk County Property Appraiser Request to Block Information from Public Records
This form MUST BE submitted with a current photo ID by the person who is qualified for the confidentiality.
NOTE: The Property Appraiser Form also applies to the Tax bill provided by the Tax Collector’s office.
Polk County Clerk of Court Request for Confidentiality
NOTE: The Clerk of Court is an independent office that offers separate confidentiality related services for recorded documents available online such as deeds – a separate application is required.
Aug. 2019
Our Office Does Not Release Tax Payer Phone Numbers or Email Addresses
Recently, we have received multiple phone calls and emails from homeowners asking if our office has provided contact information (phone numbers and email addresses) to 3rd party vendors. We have not AND will not release this type of information.
Information including owner name, mailing / site address, and value data is public record and available on many governmental websites. Phone numbers and email addresses, however, are generally provided to the Property Appraiser on AG Classification and Exemption applications, etc. These types of forms are known as returns. All returns of property are confidential documents in the hands of the Property Appraiser in accordance with
Florida Statute 193.074. This statute includes federal income tax returns or other attachments which are designed to be supplemental to or become part of, a return.
Aug. 2019
Florida Tax Exemptions for Disabled First Responders (FS 196.102)
Any real estate that is owned and used as a homestead by a person who has a total and permanent disability as a result of an injury sustained in the line of duty while serving as a first responder in the State of Florida or during an operation in another state or country authorized by the State of Florida or a political subdivision of Florida is exempt from taxation if the first responder is a permanent resident of this state on January 1st of the year for which the exemption is being claimed.
The tax exemption carries over to the benefit of the surviving spouse as long as the surviving spouse holds the legal or beneficial title to the homestead, permanently resides on the homestead property, and does not remarry.
Click here for more information and filing instructions
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Jan. 2017
Making a difference. Every day, every customer! - Please complete our 5 second survey
June 2017
Florida Department of Revenue Notice: Extension for Filing Tangible Personal Property Returns
The Department has received questions from property appraisers regarding the upcoming deadlines for taxpayers and local officials to complete property tax activities.
As a reminder to all property appraisers (PA), section
193.063, Florida Statutes, authorizes PAs to grant a 30-day extension for taxpayers to file a Tangible Personal Property Return (Form DR-405). The PA may grant, at his or her discretion, an additional 15 days for the taxpayer to file the return.
Taxpayers must provide the request to the PA before the return’s due date of April 1st, 2025. Taxpayers must provide the name of the taxable entity, tax identification number and the reason for the extension request.
The Department understands that local conditions may change rapidly in the coming days and weeks.
Please notify the Property Tax Oversight program of office closures or staff quarantines that impair your ability to serve taxpayers or meet other due dates. The Department will continue to monitor the situation and provide additional guidance on upcoming deadlines as appropriate. Report office closures and send any questions to
DORPTO@floridarevenue.com Please provide the date the office will close, the date the office is planning to reopen, and contact name(s) and phone number(s) that can be reached during the office closure.
In providing the guidance above, the Department has considered input from your offices, guidance from the Florida Department of Health and Centers for Disease Control and Prevention, and the need for citizens and local government staff to practice social distancing. We appreciate your cooperation and concern for your employees and Florida’s taxpayers.
The Polk County Property Appraiser accepts requests for a 30 day Extension, to May 1st, via the Tangible Online Filing website or in writing. All requests must be received or post marked on or before the April 1st deadline.
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March 2020
Notice of Proposed Property Taxes (TRIM)
The Notice of Proposed Property Taxes, also called the 'Truth in Millage' (TRIM) Notice
is mailed annually in mid-August. The TRIM Notice is also available on our website.
The TRIM notice is not a bill. It is an estimate of proposed property 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.
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 using the link below:
Understanding Your Trim
The Understanding Your Trim Video was produced in 2011. There have been no changes to the TRIM form since that time. All information in the video is valid and accurate.
Note:
The Property Appraiser DOES NOT set tax rates or non-ad valorem fees. If you have questions about your taxes or various assessments, please
contact the appropriate authority. Click
here for a complete list of TRIM Notice Taxing Authorities and Non-Ad Valorem Assessing Authorities.
This information is also available on your TRIM Notice.
The Property Appraiser IS responsible for property value. If a property owner disagrees with the Property Appraiser value information or has been denied a classification or exemption, please contact our office to review or discuss the matter with a deputy appraiser.
If still dissatisfied, the owner can appeal to the Value Adjustment Board (VAB). The VAB is 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 in September. See exact date in the Important Dates / Truth in Millage section of this website on the right side of your screen.
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Aug. 2019
2015 DOR Use Code Changes
The Department of Revenue has revised DOR Land Use Code 80 from “Undefined-Reserved for Future Use” to “Vacant Governmental” and activated DOR Use Code 09XX for Residential Common Elements / Areas. As a result, the Property Appraiser’s office has made the following changes to the DOR Use Codes:
DOR Use Code Change for Vacant Governmental Properties
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DOR Use Code Change New DOR Use Code and Description
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- DOR USE Code 7081 has been changed to 8081 Vacant Military - vac land or misc impr of some value
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- DOR USE Code 7082 has been changed to 8082 Vacant Forest, Parks - vac land or misc impr of some value
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- DOR USE Code 7083 has been changed to 8083 Vacant Public County Schools - vac land or impr of some value
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- DOR USE Code 7084 has been changed to 8084 Vacant Colleges - vac land or misc impr of some value
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- DOR USE Code 7085 has been changed to 8085 Vacant Hospitals - vac land or misc impr of some value
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- DOR USE Code 7086 has been changed to 8086 Vacant County - vac land or misc impr of some value
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- DOR USE Code 7087 has been changed to 8087 Vacant State - vac land or misc impr of some value
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- DOR USE Code 7088 has been changed to 8088 Vacant Federal - vac land or misc impr of some value
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- DOR USE Code 7089 has been changed to 8089 Vacant Municipal - vac land or misc impr of some value
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NOTE: All 708X codes will be removed.
DOR Use Code Change for Residential Common Elements
am
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Creation of New DOR Use Codes
a. 0900 Vac. Residential Common Elements/Areas
b. 0901 Imp. Residential Common Elements/Areas
c. 1040 Commercial Common Elements/Areas
d. 4040 Industrial Common Elements/Areas
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All parcels currently coded as 7040 (Vacant HOA Appurtenant Common Elements) and 7060 (Vacant Condo Common Elements - vac land or misc impr of some value) will be migrated to one of the new DOR Codes and codes 7040 and 7060 will be removed.
July 2015
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BETA TEST NEW MAPPING WEBSITE
The Polk County Property Appraiser (PCPA) is nearing completion of a new Interactive mapping site. Our new mapping site
has been designed to provide a simple intuitive web mapping experience. Use the map to search for, explore, and locate
property in Polk County. The
Map Help Center
provides an overview of the mapping site including the interface and available tools.
We encourage you to try out the new site and provide us feedback. The feedback will be used to help us make decisions on enhancements to the new site.
Beta test new mapping site
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*****BEWARE***** YOU DO NOT NEED TO PAY FOR DEED OR PROPERTY INFORMATION!
A number of Polk County residents received letter from First Documents, Record Transfer Services, and others stating the need for homeowners to pay for a "
Current Grant Deed and
Property Assessment Profile". (
SAMPLE LETTERS)
The Polk County Property Appraiser's office wants you to know that
property records and deeds may be obtained online for little or no cost to you and without having to pay a service.
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Current Property Deeds and all property/owner information is available on our website; the information is found by using our Property Search feature and locating your property.
Once located, you can get a copy of your deed or print a PRC - Property Record Card. See below for additional instructions.
How to get a copy of your deed
How to print a PRC
- You can also visit the Polk County Clerk's Official Records Search to receive certified documents.
If you have any questions, please contact the
Clerk of the Courts or the
Property Appraiser's Office.
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June 2021
COVID-19 OFFICE SCHEDULE CHANGE AND CONTACT INFORMATION (Last updated 01/20/2022)
Per State and Federal Guidelines social distancing is strictly enforced in all Polk County Property Appraiser offices which may increase wait times.
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Open to the public Monday – Friday 8 AM to 4:30 PM Bartow
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Open to the public Monday – Friday 8 AM to 4:30 PM Lakeland
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Open to the public Monday – Friday 8:00 AM to 4:30 PM Winter Haven
Office hours effective Monday, January 24
Customers may conduct business with our office using any of the alternative methods listed below:
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Visit our website:
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Look up property information @ www.polkpa.org
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File for Homestead or other Tax Exemptions @ exemptions.polkpa.org
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File a Tangible Return @ tangible.polkpa.org
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By Email:
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Tax Exemptions paexemptions@polk-county.net
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Appraisal and Value padataentry@polk-county.net
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Deed or Ownership pagis@polk-county.net
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Tangible Personal Property patpp@polk-county.net
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GIS or Mapping pagis@polk-county.net
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Americans with Disability Act (ADA) paadacoordinator@polk-county.net
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All other Questions pahelpdesk@polk-county.net
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By Mail: 255 N Wilson Ave, Bartow FL 33830
Our goal remains to provide exemplary customer service during this time. We will continue to monitor the situation and update our notices as needed.
NOTE: A large portion of our staff will continue to telework in accordance with recommendations from the Centers for Disease Control (CDC) and the Occupational Safety and Health Administration (OSHA). As a result, there are limited number of staff in the office to answer calls. If you have difficulty reaching us via our Main Office number (863-534-4777), please leave a voicemail and a member of our staff will contact you. You may also contact us using the email addresses listed above.
Please DO NOT send personal information like SSN, birth dates, etc. via email. Under Florida law, e-mail addresses are public records. If you do not want your e-mail address released in response to a public-records request, do not send electronic mail to this entity. Instead, you may mail this office at the address above.
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June 2021
REMINDERS FOR PROPERTY OWNERS
FILE HOMESTEAD EXEMPTION AND OTHER PROPERTY TAX EXEMPTIONS ONLINE
The Polk County Property Appraiser urges new homeowners to file for Homestead Exemption for the 2018 tax year. The deadline to file is March 1st.
Online filing is available for Homestead, Senior (Age 65 and older), Widow/Widower, Disability, and Disabled Veteran Exemptions.
Please view the
Help Files for online filing instructions.
Click here for more information about property tax exemptions.
AGRICULTURAL CLASSIFICATION
2016 Agricultural Classification applications are currently being accepted by the Property Appraiser's Office. The deadline to file is March 1st.
The Agricultural Classification guidelines and application is available for download via our website click the link below to access the PDF document.
TANGIBLE PERSONAL PROPERTY
If you own, operate, or have started a business in Polk County.
Florida Statute 193.052 requires that all Tangible
Personal Property be reported each year to the Property Appraiser's Office. The deadline to file is April 1st. If you do not file a return or extension
by the deadline, you will not qualify for the $25,000 Tangible Personal Property Exemption.
Please view the
Help Video for
online filing instructions.
NOTE:
Homestead, other exemptions, and Agricultural Classification (greenbelt) receipt cards will not be mailed in order to save taxpayer's
dollars. These exemptions/classifications will be automatically renewed. To obtain verification or your exemption or classification, you may
print a property record card (PIC report) from our website.
Are You Eligible for the Polk County Active Military Combat Duty Grant?
Did you know that Polk County Veterans Services offers an Active Military Combat Duty grant of up to
$1,500.00?
Eligible military members should complete the
application and
attach the required documentation. The application and attachments should be sent to Polk County Veteran Services, 1290 Golfview
Avenue, PO Box 9005, Bartow FL 33831-9005.
Eligibility:
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In the last four years, did you serve in the United States Military in a designated combat zone; see
Polk County Ordinance No 07-011 for designated combat zones?
OR
Are you the widow of a Veteran or member of the Military that served in a designated combat zone in
the past four years and have not remarried?
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At the time of service, was your primary residence in Polk County?
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Did you have a valid Homestead Exemption for that property?
Documentation:
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A certified copy of combat duty orders and proof of combat service in any particular year or years covered
by Polk County Ordinance No 07-011.
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A copy of your Polk County Tax Payment Receipt for the appropriate year.
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Proof of Homestead Exemption for the appropriate year.
The Polk County Property Appraiser's office does not oversee this grant but is providing this information as a courtesy to our veterans.
If you have additional questions, please visit the
Polk County Veterans Services webpage
or call (863)534-5220.
Jan. 2015
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Notice of Certification of Tax Rolls
2024 Preliminary Tax Roll
Pursuant to section
200.065(1) F.S. and
129.03(1) F.S., notice is hereby given that the Polk County Property Appraiser has certified to each taxing authority the taxable value within the jurisdiction of the taxing authority as of the certification date listed below.
Preliminary tax roll certification date is July 1, 2024.
Value Adjustment Board (VAB) Certifications
VAB 1st CERTIFICATION (2024 FINAL TAX ROLL)
Pursuant to section
193.122(2), F.S., notice is hereby given to all taxpayers and owners of both real and personal property that the 2024 Polk County Tax Rolls have been extended to show the tax attributable to all taxable property and that said tax rolls are certified for collection to the Tax Collector as of the certification date listed below.
The tax roll certification date is October 11, 2024.
VAB 2nd CERTIFICATION (2023 VAB FINAL TAX ROLL)
Pursuant to section
193.122(3), F.S., notice is hereby given to all taxpayers and owners of both real and personal property that the 2023 Polk County Tax Rolls have been extended and reflect all changes made by the value adjustment board together with any adjustments or changes made by the Property Appraiser and that said tax rolls have been recertified to the Tax Collector as of the recertification date listed below.
The tax roll recertification date is May 21, 2024.
Oct. 2021
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Property Tax and Budget Information (Statewide and Local)
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WARNING -- REVIEW YOUR EXEMPTION STATUS
THE STATE OF FLORIDA HAS SEVERE PENALTIES FOR RECEIVING A HOMESTEAD EXEMPTION
YOU ARE NOT ENTITLED TO. UNQUALIFIED EXEMPTIONS WILL RESULT IN A 50% PENALTY OF UNPAID TAXES AND 15% INTEREST FOR UP TO 10 YEARS.
IF ANY OF THE FOLLOWING UNREPORTED SITUATIONS APPLIES TO YOU, CONTACT OUR EXEMPTIONS DEPARTMENT (863) 534-4777 IMMEDIATELY:
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You have moved from your homestead property.
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The homestead property owner is deceased.
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You are renting your homestead property.
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You and your spouse own separate properties and both are receiving homestead exemption.
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You and your spouse own a second home in or out of state and both are receiving homestead exemptions or residency tax credit.
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You have remarried but are receiving a widow/widower exemption.
If you are unsure of your exemptions, contact our office.
July 2015
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File Homestead and Other Property Tax Exemptions Online
In keeping with our goal of providing more efficient service, you can now file Homestead, Senior, and other Exemptions ONLINE.
The deadline to file is March 1st.
Please view the Help Files for online filing instructions. Click here for more information about property tax exemptions.
Exemptions you may apply for online:
- Homestead Exemption
- Senior Exemption (Age 65 and older)
- Widow/Widower Exemptions
- Disability Exemptions
- Disabled Veteran Exemptions
All applications must include no less than four (4) forms of Florida residency identification as listed below for each resident.
- By law, the social security number of the applicant and the applicant's spouse must be provided; even if the spouse is not listed on the property title or does not live on the property.
- Non-citizens must provide a copy of their Permanent Residence Card (Green Card).
Forms of residency identification are:
- Social Security Card/Number (***REQUIRED***)
- Florida Driver License or ID Card/Number (***REQUIRED***)
And any one of the following that includes the applicants name and the property for which permanent residency is being claimed.
NOTE: If the applicant does not have a Voter Registration Card, they must provide two of the items listed below:
- Florida Voter Registration Card/Number (***PREFERRED***)
- Formal declaration of domicile recorded in the public record
- School Location for dependent children
- Employment verification
- Florida Vehicle Registration
- Federal Income Tax Return
- Bank Statement
- Proof of payment for utilities (Electric, Cable, Gas, Satellite TV, Land Line Phone --- We will not accept Water Utility as proof)
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2013 Property Tax Amendments to the State Constitution
Amendment 2 - Discount for Combat Related Disability (Veterans Over 65)
Amendment 2 explicitly extends the rights to ad valorem tax discounts to U.S. veterans (over the age of 65) who were “disabled as the result of a combat injury” regardless of the state they lived in when entering service.
Prior to passage of this amendment, only disabled veterans who were Florida residents at the time they entered service could benefit.
Additional Information: The discount is a percentage equal to the percentage of the veteran’s permanent, service-connected disability determined by the US Department of Veterans Affairs. You must apply and provide supporting documents.
Effective date: January 1, 2013
Amendment 9 - Florida Property Tax Exemption for Surviving Spouses of First Responders
Amendment 9 grants full homestead property tax relief to the surviving spouses of military veterans who died from service-connected causes while on active duty, and to the surviving spouses of first responders who died in the line of duty.
Prior to passage of this amendment, only surviving spouses of military veterans could benefit.
Additional Information: The amendment defines a first responder as a law enforcement officer, a correctional officer, a firefighter, an emergency medical technician, or a paramedic.
Effective date: January 1, 2013
Amendment 11 - Florida Senior (Long-Term Residency) Tax Exemption
Amendment 11 grants local governments (counties and municipalities) the authority to create a new homestead tax exemption for seniors 65 and older, provided they’ve lived in the same home for at least 25 years.
This is an exemption in addition to the existing senior exemption. Currently, only the Board of County Commissioners, and the Cities of Davenport, Lake Wales, Lakeland, and Winter Haven have authorized senior exemptions by ordinance.
Additional Information: The amendment states the home must have a just value less than $250,000, and the homeowner must meet a low-income classification.
No local government has enacted an ordinance for this exemption at this time.
Effective date: January 1, 2013
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Exemption & Agricultural Classification Renewal Receipts
Homestead, other exemptions, and Agricultural Classification (greenbelt) receipt cards will not be mailed
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 Property Record Card for my property?
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Click the property search tab
at the top of this page.
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Type in the owner name and click search records.
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You will receive a list of properties matching your search criteria. Select the pdf icon
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 Property Record Card can also be printed from this page by clicking the pdf icon
on the top right of the detail page.
Where is my exemption shown on the Property Record Card?
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Personal exemptions are listed in the section titled Exemption Information.
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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.
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Senior Exemption and Renewal
FIRST TIME APPLICANTS: If applying for a Senior Exemption for the first time, please review these frequently asked questions:
Senior Exemptions.
RENEWALS: For the 2018 tax year, the allowable total household adjusted gross income received during 2017 should not exceed $29,454.
If your total household adjusted gross income exceeds the $29,454 limit, YOU MUST NOTIFY THIS OFFICE. Receiving no notification
from the qualified senior will be considered a sworn statement, under penalty of perjury, that the income does not exceed the limit.
Improperly claiming any exemption could result in a lien against your property.
You can apply for this exemption online through our online exemption application.
If you do not want to file online you can fill out an application,
found here,
and return it to our office.
If you would like to receive a notice of renewal electronically, please fill out our
Electronic Consent form and email it to our office
at
paoffice@polk-county.net.
NOTE:
Homestead and other exemption receipt cards will not be mailed in order to save taxpayer's
dollars. These exemptions/classifications will be automatically renewed. To obtain verification or your exemption or classification, you may
print a property record card (PIC report) from our website.
Jan. 2018
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Frequently Asked Questions about Life Changes That Affect Your Homestead Exemption
Homestead exemption is an important benefit that offers a Florida resident the opportunity to save up to hundreds of dollars on their property tax bill. The homestead exemption provides savings every year you own and reside in your home. It is your responsibility as a property owner to file an application for a new exemption and to let the Property Appraiser know if you change the property's use or if the property owner experiences a life change. Please see the FAQ for questions and answers regarding life changes that affect your homestead exemption.
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:
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CHRP Abandoned Grove Compliance Agreement
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Verification of Voluntary Destruction of Citrus Trees
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If the property is not currently receiving the greenbelt classification, an Application for Agriculture Classification must be submitted
Agricultural Classification
Properties currently receiving the Agricultural Classification benefit will not have to file a new application unless ownership has changed; however, parcels not under the classification will be required to file an application with the Polk County Property Appraiser office prior to the statutory date of
March 1 Statute 193.461 (3) (a).
If the application is submitted after
March 1, the application is considered a Late File Application. Therefore, a Good Cause Statement must be submitted explaining the reason why the application was late.
CHRP Documentation
In order to receive the CHRP Abandoned Grove assessment for the current tax year, CHRP documentation which has been approved and dated prior to
June 30 of the applicable year, must be submitted to our office.
Use Change
The landowner must maintain compliance under the Abandoned Grove Compliance Agreement. The lower assessment will be in place for a period of 5 years per
FS 193.461 (7) (a).
After receiving the CHRP Abandoned Grove assessment, if a different
agricultural operation is put into place,
other than citrus, the assessment will change according to the current ag use. Any
non-agricultural use will be assessed as full market value.
Sale or Transfer of Property
If a parcel is sold or transferred while an Abandoned Grove Compliance Agreement is active, the agreement is no longer valid. The parcel will be assessed at full market value unless a new ag operation is put into place and a new application is filed.
Aug. 2017
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Conservation Easements/Land Exemptions
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:
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Must comprise at least 40 contiguous acres
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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:
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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:
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Meet the requirements of a conservation easement in section 704.06, F.S.
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Designation as environmentally endangered by resolution of the municipality or county as described in 193.501(6)(i), F.S.
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Designated as conservation land in an adopted local comprehensive plan
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Used for outdoor recreational or park purposes as described in section 193.501(6)(g), F.S.
The forms are posted at
https://floridarevenue.com/Pages/forms_index.aspx
Jan. 2015
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Avon Park Air Force Range Training Notification
Polk County is home to the Avon Park Air Force Range, a training facility for all branches of the military, police, and national
security agencies. Properties that may be affected by these training activities will have a notation on the parcel detail.
Click
here for more information.
April 2014
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File your Tangible Personal Property (TPP) Tax Return ONLINE
The deadline to file is
April 1.
In keeping with our goal of providing more efficient service, you can file your
Tangible Return ONLINE.
Please view the
Help Video for
online filing instructions.
Note: File a return if you are operating a business or rental property and
have not filed a tangible return in the past. In order to receive the $25,000
exemption, you must file an initial return listing all tangible assets.
You do not need to file if you filed in a prior year with total tangible assets
valued at less than $25,000 and the current value remains less than $25,000.
To verify if you have the exemption, please go to the Property Search tab and
search under Tangible Business Accounts. Under Value Summary you will see
the exemption amount. If the exemption value is $0 you need to file.
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.
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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.
PGTV Polk Place - Polk County Property Appraiser
The Polk County Property Appraiser, Marsha Faux, was recently interviewed on PGTV's Polk Place.
The interview covered a range of topics including a brief history of the Polk County Property Appraiser's background and a number of the resources and tools available to Polk County residents through the Property Appraiser's website.
Watch the entire interview below.
July 2014
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Notice of Change of Ownership of 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:
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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),
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:
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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
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:
https://floridarevenue.com/dor/property/forms/current/dr430.pdf