County and Municipal Property Tax Data
Section 195.052, Florida Statutes, as amended by the 2008 Florida Legislature (Chapter 2008-197, Laws of Florida) requires that the Department of Revenue and all county property appraisers publish certain county and municipal property tax information on their web sites.
This law requires the Department of Revenue to publish on its web sites certain non-voted property tax information for county and municipal governments. Within each county, the tables below present the following information for each nonvoted levy by the county and municipal governments:
Rolled-Back Rate refers to the tax levies based on last year's budget and current assessments.
Table 2 presents the proportion of property taxes paid for each county and municipal nonvoted levy by each of the following property types:
Methodology Provides technical information on the source and calculation methodology of the data presented in the tables.
In accordance with Section 195.087, Florida Statutes, the Sarasota County Property Appraiser (SCPA) shall submit to the Department of Revenue (DOR) and the Board of County Commissioners (BOCC) a budget for the upcoming fiscal year (October 1 to September 30) by June 1. The DOR shall review and notify the SCPA and the BOCC of its tentative budget amendments and changes by July 15. The SCPA and BOCC may submit additional information or testimony to the DOR respecting the budget. The DOR shall make its final budget amendments or changes to the budget and provide notice thereof to the SCPA and BOCC by August 15.
The budget is comprised of four (4) appropriation categories: Personnel Services, Operating Expenses, Operating Capital Outlay, and Non-Operating.