Real Estate Taxes
Ad Valorem Real Estate Taxes are based on the value of real property, and are paid in arrears. The tax year runs from January 1st to December 31st. The office of the Property Appraiser establishes the value of the property and the Board of County Commissioners, School Board, City Commissioners and other taxing authorities set the millage rates. One mill equals $1.00 per $1,000.00 of property value.
Using these values and allowing for exemptions, the tax roll is completed by the Property Appraiser and approved by the Department of Revenue. The tax roll is then certified by the Property Appraiser to the Tax Collector who mails the tax notice/receipt to the owner’s last address of record as it appears on the tax roll. (Note: The owner of record is the owner as of January 1st of the tax year.) It is the responsibility of each taxpayer to see that the taxes are paid. F. S. 197.122 In cases where the property owner pays their Real Estate Taxes through an escrow account, the mortgage company should request and be sent the tax bill, and the owner will receive an Informational Notice.
Tax statements are mailed on or about November 1st of each year, with the following discounts in effect for early payment:
|Days After Mailing Date||Discount|
|30 days after the original mailing date||4%|
Taxes become delinquent April 1st, at which time 3% interest plus advertising costs are added to the gross amount of the tax. (See section on Delinquent Property Taxes).
Changes of Ownership, Corrections, Address Changes on Tax Bills
Questions regarding exemptions, changes in ownership or address, or property assessments are not legally handled by the Tax Collector’s Office and should be directed to the Property Appraiser’s Office at (772) 288-5608.
Tangible Personal Property
Notify the Tax Collector and the Property Appraiser’s Office immediately in writing or by phone for any change of address for the following:
- Selling a Business
- Selling a Mobile Home
Non-Ad Valorem Taxes
Non-Ad Valorem Assessments are levies for special benefits to a property and must be apportioned fairly.
Central Assessed Taxes
Taxes assessed to railroads utilizing portions of land in Martin County are billed in the same manner as Personal Property Taxes, and subject to the same delinquent collection methods.