County and Municipal Property Tax Data

§ 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 non-voted levy by the county and municipal governments:

Table 1: Comparison of Taxes Levied – County and Municipal Governments

Millage Rates and Taxes Levied
Percent Change in Taxes Levied
Rolled-Back Rate refers to the tax levies based on last year's budget and current assessments.

Table 2: Distribution of Taxes Levied by Property Type - County and Municipal Governments

Table 2 presents the proportion of property taxes paid for each county and municipal nonvoted levy by each of the following property types:

Residential real property includes single family residential, real property mobile homes, duplexes, triplexes, other multi-family parcels, residential condominiums and those portions of other types of property which are used as a homestead.
Homestead property
Non-Homestead
Vacant lots
Non-Residential real property includes the following types of property, excluding any portions used as a homestead.
Commercial improved and vacant
Industrial improved and vacant
Institutional/Governmental
Agricultural
Other (government leasehold interests, miscellaneous and non-agricultural acreage)
Tangible Personal Property
Railroad property centrally assessed by the state
Percent of total taxes levied for New Construction
Methodology Provides technical information on the source and calculation methodology of the data presented in the tables.

Budget Information

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.

1. "Personnel Services" includes expenditures for salaries, wages and related employee benefits. Employee benefits include employer contributions to a retirement system, social security, insurance, sick leave, terminal pay, and similar direct benefits as well as other costs such as other post-employment benefits, worker’s compensation and unemployment compensation insurance.
2. "Operating Expenses" includes expenditures for goods and services, which primarily benefit the current period, and are not defined as personnel services or capital outlays.
3. "Operating Capital Outlay" includes expenditures for the acquisition of or addition to fixed assets.
4. "Non-Operating" includes expenditures for unknown or unexpected emergencies and reserve funds for specific purposes that are probable yet unresolved.