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Ad Valorem - A Latin term meaning "according to worth," referring to taxes levied on the basis of value. Taxes on real estate and tangible personal property are ad valorem.
Appraisal - The dollar value assigned to a persons property by the Property Appraiser. This amount, less any exemptions, is the basis of the ad valorem portion of the tax.
Assessment - The actual amount of tax a person owes. The ad valorem is based on the appraised value of the property, less exemptions, multiplied by the millage rate.
Millage Rate - The rate of taxes levied based on a mill (1/10 of one cent), or one dollar per one thousand dollars of taxable value. A 30-mill tax rate levied against a taxable value of $100,000 would generate a $3,000 tax liability.
Non-ad Valorem Tax - Assessment not based on millage and value, usually flat amount of $x per acres, housing unit, lot, etc. (e.g. Solid Waste Authority fees are based on the type of property producing the waste).
Property Control Number - A digit number identifying real property; a parcel number.
Real Property - Land, buildings and improvements.
Tangible Personal Property - Goods, chattel and other owned objects. For taxation purposes in Florida, vehicles and household goods are not considered tangible personal property.
Tax Certificate - A first-lien instrument offered for sale by the Tax Collector through competitive bid to pay delinquent taxes. A tax certificate expires seven (7) years from the date issued.
Tax Deed Application - A legal document filed with the Tax Collector by the holder of a tax certificate to demand payment. The tax deed may be applied for after two (2) years from April 1 of the year of Tax Lien - A lien for property taxes effective January 1 of the tax year. Taxes are due November 1 and are payable prior to April 1 of the next year.
Taxable Property - Real property and tangible personal property.