Property Tax

Miami-Dade County property owners can use several county systems to review assessed values, exemptions, proposed taxes, non-ad valorem assessments, payment balances, and delinquent accounts. This article explains which county office handles each part of the property tax process, how annual taxes are calculated, where to locate property information, what to review before paying, how important deadlines affect an account, and what steps are available when a value or exemption appears incorrect.

Property Tax Office Responsibilities

Property tax administration in Miami-Dade County involves several government offices. Directing a question to the correct office can prevent delays, especially when a concern involves both the property’s assessed value and the amount shown on a tax bill.

Office of the Tax Collector

The Miami-Dade County Office of the Tax Collector collects real estate taxes and distributes the revenue to the applicable local governments and taxing authorities. It also maintains payment information and provides online, in-person, and mail payment options.

The Tax Collector does not determine a property’s market value, approve exemptions, or set millage rates. Its responsibilities begin after the tax roll and applicable rates have been established. Property owners can use the official real estate tax payment information to review current notices, payment choices, delinquency information, tax certificate warnings, and available tax-payment programs.

Property Appraiser

The Property Appraiser determines property values as of January 1, maintains ownership and property records, administers exemptions and assessment reductions, and prepares the tax roll. Questions about market value, assessed value, taxable value, ownership information, exemptions, classifications, or the Save Our Homes benefit belong with this office.

The Property Appraiser does not collect the annual tax bill and does not establish the tax rates used by county government, municipalities, the School Board, or other taxing authorities.

Taxing Authorities

Taxing authorities adopt millage rates and levy ad valorem taxes. Depending on the property’s location, a bill may include taxes levied by Miami-Dade County, a city or municipality, Miami-Dade County Public Schools, the South Florida Water Management District, the Florida Inland Navigation District, the Okeechobee Basin, the Children’s Trust, or the Everglades Project.

A property owner who disagrees with a tax rate or a taxing authority’s proposed budget should contact that authority rather than the Property Appraiser or Tax Collector. Budget-hearing information appears on the annual Notice of Proposed Property Taxes.

Value Adjustment Board

The Value Adjustment Board, commonly called the VAB, hears qualifying petitions involving property values, denied exemptions, classifications, portability, and certain other assessment issues. A VAB petition is separate from paying the tax bill. Filing a petition does not transfer payment responsibility to the Property Appraiser or automatically suspend every payment requirement.

How Property Taxes Are Calculated

A Miami-Dade County real estate tax bill may contain both ad valorem taxes and non-ad valorem assessments. These charges are calculated differently and may need to be questioned through different agencies.

Ad Valorem Taxes

Ad valorem taxes are based on property value. The Property Appraiser establishes the property’s market value, assessed value, exemption benefits, and taxable value. Each taxing authority then applies its adopted millage rate to the taxable value assigned to that authority.

A mill represents one-thousandth. The general calculation is:

Taxable value × millage rate ÷ 1,000 = ad valorem tax

For example, a taxable value of $100,000 multiplied by a millage rate of 8.35 produces $835 in ad valorem taxes:

$100,000 × 8.35 ÷ 1,000 = $835

Taxable values can differ among taxing authorities because an exemption may not apply to every levy. A senior exemption, for example, does not apply to School Board taxes. The tax bill or proposed-tax notice may therefore display more than one taxable value for the same property.

Non-Ad Valorem Assessments

Non-ad valorem assessments are service charges or special assessments that are not based on market value. They may cover services or improvements such as solid waste collection, street lighting, landscaping, security, fire services, roads, water, sewer infrastructure, or community facilities.

The amount of a non-ad valorem assessment is established by the government or district responsible for the service. The Tax Collector collects the charge when the levying authority has arranged to include it on the annual property tax bill.

The Property Appraiser’s non-ad valorem assessment information identifies three common categories:

Community Development District assessments: Charges that may repay bonds used for roads, utilities, stormwater systems, parks, clubhouses, pools, and other community infrastructure.

Special Assessment District charges: Assessments for enhanced services such as lighting, security, maintenance, or capital improvements within a designated area.

PACE assessments: Property-based financing obligations for qualifying energy-efficiency, renewable-energy, water-conservation, storm-protection, or similar improvements.

These obligations can remain with a property after a sale. A buyer should not assume that the purchase price includes or eliminates an existing district assessment, PACE obligation, or infrastructure lien. The current tax bill, property records, and transaction documents should be reviewed before closing.

Finding the Correct Property

A folio number is the most reliable identifier for a Miami-Dade County property. Real property folio numbers contain 13 digits and may appear with or without hyphens. Using the correct folio helps distinguish properties with similar addresses or owner names.

The official Miami-Dade property search allows searches by address, owner name, folio number, or subdivision name. Available records may include:

Ownership and mailing information
Property characteristics
Sales information
Market, assessed, and taxable values
Exemption and assessment benefits
Building sketches when available
Current and prior-year aerial images
Links to applicable government jurisdictions

The Property Appraiser continually edits and updates the tax roll, so the online application may not immediately display the latest change. A discrepancy in ownership, property characteristics, mailing information, assessed value, or exemption status should be reported to the Property Appraiser rather than corrected through the payment system.

Information to Gather

Before reviewing or paying a tax account, gather the most recent tax bill or proposed-tax notice and confirm the following information:

The 13-digit real property folio number
The property address
The owner name shown in county records
The tax year being reviewed or paid
The market, assessed, and taxable values
All exemptions and assessment reductions
Ad valorem and non-ad valorem amounts
Any delinquent balance, interest, or added fees

Confirming the tax year is particularly important when an account has both current and prior-year balances. A payment directed to one tax year may not resolve a delinquency from another year.

Annual Property Tax Cycle

Miami-Dade County property taxes follow an annual sequence involving valuation, proposed taxes, budget hearings, final billing, payment periods, delinquency, and tax certificate procedures.

January Property Valuation

Real property is valued as of January 1 of the applicable tax year. Changes in market conditions, ownership, construction, exemptions, classifications, and assessment limitations can affect the values used for that year.

A sale price or appraisal completed months before January 1 may not represent the property’s value on the statutory assessment date. This issue can be especially significant for pre-construction contracts or rapidly changing market conditions.

August TRIM Notice

The Property Appraiser sends the Notice of Proposed Property Taxes, commonly known as the TRIM Notice, to property owners by August 24. The notice is not a tax bill. It provides an advance view of property values, exemptions, proposed ad valorem taxes, non-ad valorem assessments, and public budget-hearing information.

Property owners can review the TRIM Notice explanation to identify the portions controlled by the Property Appraiser and the portions controlled by taxing authorities.

The notice generally shows:

Prior-year and current-year property values
Taxable values for each applicable authority
Exemptions and assessment reductions
Prior-year tax rates and taxes
Rollback rates
Proposed tax rates and estimated taxes
Non-ad valorem assessments
Budget-hearing dates, times, and locations
The deadline for filing a VAB petition

An electronic facsimile can be retrieved through the online TRIM Notice system. The original notice or any amended notice mailed to the owner remains the controlling legal notification. Pending prior-year VAB changes may not be reflected immediately in the online copy.

November Tax Bill

The annual property tax bill is generally mailed in or around November. The Tax Collector’s published information states that the 2025 annual tax notices were mailed on October 31, 2025. That bill covered taxes assessed for 2025 and the payment cycle that continued into 2026.

A discount is available for qualifying early payments. Because the applicable period depends on the payment date and current tax cycle, property owners should review the bill and the official property tax payment guidance before submitting funds.

April Delinquency Date

Property taxes become delinquent on April 1 following the year in which they were assessed. Interest and fees are added after delinquency. Failure to receive a paper bill, email notice, or forwarded mailing does not remove the owner’s responsibility to determine the amount due.

For the 2025 tax cycle, taxes became delinquent on April 1, 2026. The Tax Collector permitted online viewing and payment through May 31, 2026, at 11:59 p.m. Eastern Time.

June Tax Certificate Sale

For unpaid 2025 real estate taxes, the annual tax certificate sale began on June 1, 2026. A tax certificate creates a lien for the delinquent taxes and applicable charges. It does not immediately transfer ownership to the certificate purchaser, but an unresolved certificate can eventually lead to a tax deed process and possible loss of the property.

A property owner with unpaid taxes should review the current delinquent account rather than relying on the amount printed on the original bill. The balance may have changed because of interest, advertising costs, commissions, or other authorized charges.

Water, Road, and Sewer Charges

A bill may include a Water, Road, and Sewer assessment collected through annual installments. The Tax Collector specifically identifies WRS assessments such as OJUS obligations that may be collected over a 30-year period. For the 2025 cycle, failure to pay by May 31 could result in a tax certificate being sold for the remaining balance on the lien.

Paying the Tax Bill

The Tax Collector accepts real estate tax payments online, in person, and by mail. Property owners should use the Tax Collector’s current instructions because payment availability can change after delinquency or as the annual tax certificate sale approaches.

Online Payments

Online payment is generally the fastest way to locate a current balance and submit payment. Before completing the transaction, confirm the folio number, property address, tax year, amount, and payment status. Save or print the confirmation produced by the official system.

Do not assume that opening the payment page or entering account information completes the transaction. A payment should be treated as submitted only after the system displays a final confirmation. If a payment is returned or rejected, the account may remain unpaid and additional charges may apply.

Payments by Mail

A mailed payment should follow the instructions printed on the current bill. The correct payment amount, remittance information, and tax year should be included. Owners should allow for delivery time and should not assume that placing an envelope in the mail on a deadline guarantees timely receipt or processing.

A returned or undeliverable tax bill does not extend the property owner’s responsibility to identify and pay the taxes due. Owners who have recently moved should also verify that the mailing address maintained by the Property Appraiser is current.

In-Person Payments

In-person service is available through Tax Collector offices. Because not every county service location necessarily handles every transaction in the same manner, review the Tax Collector’s customer contact and location information before traveling.

Bring the tax bill or folio number and enough information to identify the property and tax year. Owners dealing with a delinquent account should request the current payoff amount rather than presenting only the original amount billed.

Payment Assistance Programs

The Tax Collector publishes information about quarterly installment payments, partial payments, and homestead tax deferral. These arrangements are separate programs with their own qualifications, deadlines, and consequences.

Quarterly Installments

An installment plan divides qualifying annual property taxes into four scheduled payments. Enrollment and continued participation depend on the applicable program rules and payment deadlines. A taxpayer should not divide a regular annual bill into four self-selected amounts and assume that this creates an installment plan.

Partial Payments

A partial-payment option may allow an owner to reduce an outstanding balance without paying the full amount at once. A partial payment does not necessarily prevent delinquency, eliminate interest, or stop tax certificate procedures. The remaining balance continues to require attention under the Tax Collector’s rules.

Homestead Tax Deferral

Homestead tax deferral may permit an eligible homeowner to postpone qualifying property taxes. A deferral is not the same as an exemption or forgiveness of the tax. Property owners should review the current eligibility and application instructions before relying on the program.

Florida law does not allow the Property Appraiser to lower a property’s value because an owner is experiencing financial hardship or cannot pay the bill. Payment-program questions should be directed to the Tax Collector.

Estimating Future Taxes

The Property Appraiser’s real property tax estimator provides an approximation based on information entered by the user and adopted final millage rates from the applicable prior period. It does not produce an actual tax bill or guarantee future taxes.

A useful estimate requires a reasonable projection of the property’s market value on January 1 of the tax year being estimated. Prior-year assessed value should not be used as a substitute for projected market value, especially after a sale or change in exemption status.

Why Estimates Change

Actual taxes may differ from an estimate because:

The market value changes.
A taxing authority adopts a different millage rate.
An exemption is added, removed, or adjusted.
The Save Our Homes assessment limitation is removed after a sale.
A new non-ad valorem assessment is imposed.
A new subdivision or parcel is not yet fully represented in the estimator.
The information entered by the user does not reflect January 1 conditions.

The estimator includes only non-ad valorem assessments that the applicable local government has arranged for the Tax Collector to collect on the annual bill. A new parcel may have obligations that do not yet appear in the estimator.

Taxes After Buying Property

A seller’s existing tax bill is not a dependable forecast of the buyer’s future taxes. The seller may have accumulated assessment protections, exemptions, or benefits that do not automatically continue for the new owner.

Reassessment After a Sale

A property receiving the Save Our Homes benefit may have an assessed value well below market value. When the property is sold, that limitation is removed and the property is generally appraised at market value for the next tax year. The resulting tax bill can be substantially higher than the seller’s bill.

A buyer who purchases after January 1 may temporarily receive the effect of the previous owner’s exemption and assessment limitation for that tax year. Those benefits may be removed the following year unless the new owner qualifies and files for an exemption.

Homestead Exemption

Homestead Exemption is available to qualifying permanent owners of a primary residence. The first $25,000 of the exemption applies to all taxing authorities. The additional portion generally applies to assessed value above $50,000 and does not apply to School Board levies.

For the 2025 assessment year, an inflation adjustment increased the combined homestead exemption amount to $50,722 for qualifying properties. The indexed amount can be recalculated in later years, so owners should review the current property tax exemption information rather than relying on a prior-year figure.

An original exemption application is generally due by March 1 for an owner seeking benefits for that tax year. Eligibility is determined under applicable Florida law.

Save Our Homes Benefit

After the base year, the Save Our Homes benefit limits the annual increase in assessed value to 3% or the Consumer Price Index, whichever is lower, while the property continues to qualify for Homestead Exemption. The benefit does not prevent market value from increasing, and it does not cap tax rates or non-ad valorem assessments.

The accumulated difference between market value and assessed value can explain why neighboring properties with similar market values have different tax bills.

Reviewing the TRIM Notice

The TRIM Notice provides the best opportunity to identify value or exemption problems before the final tax bill is issued. Review the property address, folio number, ownership information, market value, assessed value, taxable values, exemptions, assessment reductions, proposed rates, and non-ad valorem charges.

Value or Exemption Concerns

Questions about market value, assessed value, property characteristics, Homestead Exemption, senior benefits, disability exemptions, classifications, portability, or Save Our Homes should be presented to the Property Appraiser.

The preliminary-review process allows owners to discuss a concern with staff and submit an Assessment Review Form when additional review is needed. Relevant supporting documents may include:

Date-stamped photographs of property damage
Repair estimates, invoices, or receipts
Insurance records
Comparable recent property sales
Appraisals and related documentation
A January 1 rent roll for commercial property
A 12-month operating statement for commercial property
A federal tax return related to commercial property

The Property Appraiser states that its team aims to respond to preliminary-review inquiries within three to five business days. Confidential property records cannot be discussed with a third party without written authorization from the owner.

Formal Assessment Appeals

If a value or exemption concern is not resolved, the owner may file a petition with the Value Adjustment Board. The official assessment appeal instructions state that a formal appeal must be filed within 25 days of the TRIM Notice mailing date.

The applicable deadline appears on the notice. A second or amended TRIM Notice may contain a different deadline, so owners who receive more than one notice should compare the folio numbers and dates rather than assuming the notices are duplicates.

Tax Rate Concerns

The Property Appraiser cannot reduce a tax rate. Questions about proposed rates, government budgets, or the amount levied by a specific authority should be directed to that authority. The TRIM Notice identifies each taxing authority and provides information about its public budget hearing.

Multiple Notices and Folios

Receiving two notices does not always mean that the county mailed an accidental duplicate. Possible reasons include:

One notice concerns real property and another concerns tangible personal property.
Separate businesses at the same address have separate personal property folios.
Back assessments generated notices for more than one year.
The Property Appraiser changed the assessment after the first notice was mailed.
An enterprise-abatement account generated an additional notice.

A real property folio contains 13 digits, while a tangible personal property folio contains eight digits. When two notices have the same folio number, compare the mailing dates, values, and petition deadlines. A later notice may be an amended notice that replaces earlier information.

Common Property Tax Mistakes

Contacting the Wrong Office

The Tax Collector handles bills, balances, payments, delinquencies, and tax certificates. The Property Appraiser handles values, exemptions, ownership records, and assessment benefits. Taxing authorities handle tax rates and budgets. The VAB handles qualifying formal assessment petitions.

Treating TRIM as a Bill

The TRIM Notice shows proposed taxes and assessment information but is not the November tax bill. Payment should be made through the Tax Collector using the actual account balance for the applicable tax year.

Relying on Seller Taxes

A seller’s exemptions and Save Our Homes benefit may substantially reduce the seller’s taxable value. Those figures should not be used as the buyer’s future-tax estimate without accounting for reassessment and the buyer’s own exemption eligibility.

Ignoring Special Assessments

Non-ad valorem charges can represent long-term obligations secured by the property. Review CDD, special assessment district, PACE, water, road, sewer, and other service charges separately from value-based taxes.

Missing the Appeal Deadline

Discussing a concern with the Property Appraiser does not automatically extend the VAB filing period. Owners considering a petition should track the deadline printed on the applicable TRIM Notice.

Assuming No Bill Means No Tax

Property owners remain responsible for determining the amount due even when a bill is lost, sent to an old address, returned as undeliverable, or delivered electronically to an unchecked account.

Using an Outdated Balance

After April 1, interest and fees can change the payoff amount. After tax certificate procedures begin, the original bill no longer provides a reliable current balance. Confirm the amount through the Tax Collector before paying.

Property Tax Offices

Miami-Dade County Office of the Tax Collector
200 NW 2nd Avenue
Miami, FL 33128
305-375-5448

Property Appraiser of Miami-Dade County — Main Office
111 NW 1 Street, Suite 710
Miami, FL 33128
305-375-4712

Property Appraiser of Miami-Dade County — South Dade Government Center
10710 SW 211 Street, 2nd Floor
Cutler Bay, FL 33189
305-375-4712

Property Tax FAQs

Why does the Tax Visualizer differ from my bill?

The Miami-Dade Property Tax Visualizer shows how ad valorem taxes are distributed among applicable taxing jurisdictions. It does not include non-ad valorem charges for services such as solid waste collection, street lighting, or certain special districts. The figures may also reflect an earlier tax year until current millage rates are adopted, usually in late September. For the amount actually due, rely on the Tax Collector’s account balance rather than the visualizer.

Can I compare taxable values before reviewing my bill?

Yes. The official Tax Comparison Calculator compares market value, assessed value, taxable values, ad valorem taxes, and millage rates associated with a property. You will need the 13-digit real property folio number. Because the calculator uses adopted final millage rates, it should be treated as a comparison tool rather than proof of the current balance owed.

Could renting my home affect Homestead Exemption?

Renting a property that receives Homestead Exemption may affect continued eligibility because the benefit is intended for an owner’s permanent primary residence. Owners should review the official Homestead Exemption requirements before leasing all or part of the property. A change in occupancy can also affect the Save Our Homes assessment limitation and increase future taxable value.

How can I verify a special assessment before buying?

Search the property record and review the latest TRIM Notice and tax bill for Community Development District, Special Assessment District, PACE, or other non-ad valorem charges. These obligations may continue after ownership changes, and some PACE liens may need to be paid before a sale or refinance. The county’s non-ad valorem assessment guidance explains how these charges appear and why buyers should verify them before closing.