| Real Estate and Tangible Personal Property Tax Bills | | | | remodeling, renovation or expansion, vertical or |
| May Now Be Paid at a Discount | | | | horizontal. |
| Taxes paid--i.e., received by the Tax Collector--during | | | | Upon completion of the certified tax roll, the Property |
| November are subject to a 4% discount; | | | | Appraiser delivers the certified tax roll to the Tax |
| December are subject to a 3% discount; | | | | Collector who mails tax notices to the last owner of |
| January are subject to a 2% discount; | | | | record and collects moneys due to the various taxing |
| February are subject to a 1% discount. | | | | authorities. |
| Taxes paid after March 31 are delinquent and are | | | | Combined Tax Notices are mailed each year in |
| subject to penalties and 1 1/2% delinquent interest per | | | | November for the calendar year January through |
| month. | | | | December. For instance, tax bills mailed in November |
| As of this writing, bills have been mailed out on every | | | | 2005 are for calendar year January through |
| parcel of real estate and every folio of taxable | | | | December 2005. Taxes become delinquent on April 1 |
| tangible personal property in Florida. | | | | each year, at which time additional interest and fees |
| Real property taxes are ad valorem assessments on | | | | are added to the bill. Discounts do not apply to |
| parcels of land, buildings and improvements to land and | | | | delinquent payments. |
| buildings within Miami-Dade County. The real property | | | | According to section 197.122, Florida Statutes, the |
| tax notice also includes non-ad valorem assessments | | | | taxpayer is "held to know" when taxes are due and |
| levied against the property. | | | | payable. If a taxpayer does not receive a tax notice in |
| Both types of taxes appear on the same tax bill and | | | | November, it is the taxpayer's responsibility to contact |
| are subject to enforcemenet and collection in the | | | | the Tax Collector's Office to request a duplicate tax |
| same way. | | | | notice. |
| Ad valorem taxes typically appear at the top of the | | | | The Miami-Dade Board of County Commissioners, |
| tax bill and non-advolrem at the bottom. | | | | municipal governments and various governing bodies |
| "Ad valorem" means "on the value." These are taxes | | | | set the millage rates for properties within their |
| based on the valuation of the property taxed. Ad | | | | boundaries. One mill equals $1.00 per $1,000 of property |
| valorem taxes include real estate, tangible peronal; | | | | value. |
| property and intangible personal property. | | | | You may estimate your real property ad valorem tax |
| Non-ad valorem assessments are fees for services | | | | by using the assessed value, minus any exemptions, |
| such as Solid Waste, Fire, Lighting, Guard and other | | | | multiply by the millage rate and divide by 1,000. For |
| special assessments. | | | | instance, $100,000 in taxable value with a millage rate |
| Real property tax notices are mailed to the owner and | | | | of 5.0000 divided by 1,000 would generate $500 in |
| address of record on or before November 1 of each | | | | taxes. |
| year for the calendar year, January through | | | | Non-ad valorem assessments must be added to real |
| December. | | | | property tax, if applicable for the estimate to be |
| The property values are based on a valuation | | | | accurate. Non-ad valorem assessments do not apply |
| prepared by the Property Appraiser as of January 1. | | | | to tangible personal property. |
| The same value carries through for the entire year, | | | | You may access tables of recent millage rates from |
| even though the value of the property may be | | | | the Property Appraiser, or historical millage rates |
| reduced during the year by fire, demolition, hurruicane | | | | below. |
| or other causes--or enhanced during the year through | | | | |