The Property Appraiser is charged by the State Constitution and Florida Statutes with appraising all property in Alachua County at 100% of market value as of January 1 every year. This means that Florida is on an annual reappraisal cycle and your property value could change each and every year.
When a new property is created, sales of similar properties are reviewed to determine the correct land value. When a building permit is issued on a parcel, one of our appraisers will visit the property to value the improvements. At least once every five years one of our appraisers will inspect your property to verify the information on the property records. In addition, sales of the area will be reviewed yearly to determine if there has been a change in the market value.
Market Value: How much a property would sell for, in an open market, under normal conditions. Market value is determined by analyzing the sales of similar properties, the cost to reproduce the property and the ability of the property to earn income. In Alachua County, as in the rest of Florida, we use a Computer Assisted Mass Appraisal (CAMA) system. The CAMA system incorporates our conclusions from the three approaches to value. Although this seems complicated, please keep in mind that the Property Appraiser feels the best evidence of your market value are the sales, prior to January 1, of properties similar to yours.
Assessed Value: Value that is placed on property before any exemptions are deducted, but after the Save Our Homes (SOH) cap is factored. The SOH cap means that there will be no more of an increase in assessed value of 3% or the CPI, whichever is lower. For non-Homestead properties, the assessed value is the value placed on a property after a 10% cap is factored.
Taxable Value: The assessed value, less any exemptions. The taxable value is then multiplied by the millage rate to determine the amount of taxes. The millage rate is set by the taxing authorities based on their budget requirements. These taxing authorities and their proposed rates will be reflected on your Truth In Millage (TRIM) Notice that you will receive in August of each year.
Florida Statute requires all property in the state to be reassessed every year. Also, Florida law sets that assessments are done a year in arrears with January 1 being the statutory date for determining the annual assessment. An example of this would be if you have a newly constructed home that was not complete as of January 1st then the building will not be assessed until the following year. The Property Appraiser is also required to physically visit the property every 5 years unless a permitting request has been received. If you have questions pertaining to your value please do not hesitate to contact our office.
The Property Appraiser accepts requests for re-evaluation when the property owner has a known problem or defect such as:
If you have concerns about any of these or other issues please visit our Resolution Center.
Please visit the Sales Search page
Florida law requires that all non-homestead property be assessed at market value as of January 1. Thereafter, the property must be assessed annually and any increase over 10% will be deferred. For more detailed information, please see Florida Statue 193.1554 and 193.1555 at www.leg.stafe.fl.us
The tax rate (millage) is set by the various taxing authorities. These authorities are authorized by law to levy taxes on real estate and tangible personal property.
Your tax bill is calculated by multiplying your property's taxable value by the aggregate millage rate set by the taxing authorities. The millage rate equals 1 mill per $1000 of taxable value. For example, a taxable value of $100,000 with a millage rate of 24.0023 is calculated in this manner: $100,000 x .0240023 mills = $2400.00.
To view the millage rates for Alachua County click here.
To request a review or discuss your property value you may contact us in the following manner:
Form: Click This Link To Fill Out A Request for Review.
Additional forms can be found here.
Every person who owns and resides on real property in Florida on January 1, makes the property their permanent residence, and files a timely application, may receive a property tax exemption up to $50,000 of the assessed value. The first $25,000 applies to all property taxes. The added $25,000 applies to assessed value over $50,000 and only to non-school taxes.
You must file on or before March 1st of the year of the application
The Property Appraiser's office will determine whether you are eligible.
Your exemption will be renewed automatically if you received a Homestead Exemption last year, have not changed the title and still occupy the residence with the intention of making it your permanent home. A receipt will be mailed to you in early January. It is your responsibility to notify the Property Appraiser if your qualification for the Homestead exemption has changed.
No. The Homestead exemption stays with the property only for the remainder of the tax year. You must make a new application if you received an exemption last year but established a new residence before January 1st. Title and residency as of January 1 determine your qualification for Homestead exemption.
In November 1992, voters approved an amendment to the Florida Constitution that limits the size of the annual increase in the assessed values of properties that have Homestead Exemption. Under Amendment 10, increases in the annual value assessment of homestead property shall not exceed the lower of three percent (3%) or the percent increase in the Consumer Price Index (CPI). Amendment 10 provides that, when you sell your property, the property will be assessed at Just or Market value as of January 1st of the year after the sale.
The Florida Homestead exemption ‘Save Our Homes’ benefit is now ‘portable’ due to the passage of constitutional Amendment 1 on January 29, 2008. The ‘Save Our Homes’ benefit is the difference between the assessed value and the market value of a Homestead property due to the annual limit on increases in assessed value. Portability means that, from now on, you can transfer some or all of your prior home’s ‘Save Our Homes’ benefit to your new homestead property. You must complete a DR-501-T (transfer of Homestead Assessment Difference) form with your Homestead application by March 1st of your application year.
An agriculture classification is the designation of land by the Property Appraiser, pursuant to F.S. 193.461, in which the assessment is based on agricultural use value.
To qualify for Agricultural classification, a return must be filed with the Property Appraiser between January 1 – March 1 of the tax year. Only the land that is used for a bona fide agricultural purpose shall be classified agricultural. “Bona Fide Agricultural Purposes” means good faith commercial agricultural use of the land.
The Property Appraiser, prior to classifying such lands, may require the taxpayer or the taxpayers representative to furnish such information as may reasonably be required to establish such lands are actually used for a bona fide agricultural purpose.
Application must be made between January 1 and March 1 While an agricultural operation must operate with the expectation of a profit, it does not have to be operated at a profit every year to be bona fide, but evidence of income which the property is producing and of the care given and procedure used in caring for the land is relevant. In other words, what management practices have been carried out on this land? Factual Determinations to Consider
|Pasture-Livestock (approximate) stocking rates|
|10 Cows||Breeding age females or equivalent animal units|
|30 Goats or Sheep||Breeding, females or equivalent animal units|
|3 Horses||Breeding, boarding and training|
|10 Hogs||Breeding age sows or equivalent animal units|
|Feed Lot||Individual basis|
|Row Crops||Peanuts, corn, grain sorghum, soybeans, cotton, etc.|
|Vegetable Crops||Squash, okra, tomatoes, peas, etc.|
|Hay||Commercial varieties, minimum of two cuttings, fertilized,|
|Planted Pines||Planting rate – 600 per acre|
|Natural Pine||Individual basis|
|Christmas Trees||Planting rate – 1100 per acre|
|Orchards and Groves|
|Example of spacing on all grove and specialty crops:|
|Pecans 60 x 60||spacing, approx. 12 trees per acre|
|Chestnuts 20 x 20||spacing, approx. 105 trees per acre|
|Persimmons 10 x 15||spacing, approx. 170 trees per acre|
|Apples, Peaches, 15 x 20||spacing, approx. 140 trees per acre|
|Blueberries||6 x 12 spacing, approx. 600 bushes per acre|
|Blackberries||5 x 12 spacing, approx. 720 bushes per acre|
|Grapes||15 x 10 spacing, approx. 170 plants per acre|
|Tree Farm||Planting rate – 300 to 1000, depending on species|
|Green House/Nursery||(individual basis)|
|Poultry, Ostrich, Emu, Rhea, Fish, Other (individual basis)|
|Note: All applications for timber require a forestry plan. Farm plans require a lease when applicable, along with other documentation depending on the intended commercial usage.|
Florida Statutes provide two avenues of property tax relief for conservation easements, environmentally endangered lands, and other conservation areas that retain the natural landscape and ecosystem. The first is a conservation land classification. The second is a property tax exemption. To qualify for either the classification or exemption, an application must be filed with the Property Appraiser between January 1 – March 1 of the tax year.
Organizations that are organized and operated for one or more of the following purpose(s): Religious, Charitable, Literary, Scientific, Sewer Water/Wastewater Systems, Educational, Hospitals, Nursing Homes, or Homes for the Special Services and wish to apply for exempt status under Chapter 196 of the Florida Statue’s must provide copies of the following information in addition to a completed application. Click Here
In order to qualify for the Tangible Personal Property (TPP) Exemption of $25,000, you must file a timely TPP return (DR-405).
For additional information you may contact our Tangible Department at (352) 374-5234.