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Overview

Property taxes are assessed on real estate and tangible personal property (also called "personal property") and are paid in arrears. Real estate taxes comprise ad valorem taxes and non-ad valorem assessments, while personal property taxes are solely ad valorem. Tax bills are mailed on or about November 1 each year, and discount periods allow you to save money by paying early.

Florida law divides property tax responsibilities between two separate agencies: the property appraiser's office and the tax collector's office (our office). The property appraiser's office assesses taxes, and the tax collector's office collects the taxes in accordance with the property tax roll certified by the property appraiser each year. The TRIM notice that you receive each year comes from the property appraiser's office, and your tax bill comes from the tax collector's office.

This division of responsibilities means that our office can assist you with some, but not all, of your property tax questions. For information about or assistance with the following items, visit the Manatee County Property Appraiser websiteNew window or contact the appraiser's office by phone at (941) 748-8208:

  • Exemptions, including homestead
  • Assessments or values
  • Property cut-outs or combinations
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Ad valorem taxes

Ad valorem taxes are based on the assessed value of real estate, tangible personal property, and centrally assessed property.

  • Real estate – consists of all lands, building, structures, fixtures, and all improvements to land
  • Personal property:
    • For a business – consists of equipment used in conducting business (for example, machinery, office equipment, furniture, fixtures)
    • For a mobile home – consists of all attachments to the mobile home (for example, air conditioner, screened porch, cabana, carport)
  • Centrally assessed – consists of property utilized by railroads
The property appraiser's office establishes the assessed value, and the board of county commissioners, school board, and other levying authorities set the millage ratesNew window. One mill equals $1 per $1,000 of property value.

For more information, read our ad valorem property taxes FAQ.

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Non-ad valorem assessments

Non-ad valorem assessments are based on the value or benefit to the property. This list summarizes each type of non-ad valorem assessment:

  • Fire control, lighting, and landscaping – an annual fee assessed to every property in that district
  • Maintenance fee – an annual fee assessed to every property in that district (currently applies to Bayshore Gardens and Trailer Estates)
  • Lot clearing lien – a lien assessed by the county for physically clearing a property when the owner fails to keep the land cleared in accordance with local ordinance
  • Sewer, paving, drainage, and canal dredging – an amount assessed to every property for which Manatee County Public Works makes these improvements
  • Community development – an annual maintenance fee and debt service amount assessed to every property in that community district
For more information about these assessments, read our non-ad valorem assessments FAQ and community development district FAQ.

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Exemptions

The Manatee County Property Appraiser's office, a separate agency from the tax collector's office, grants homestead and other property tax exemptions for real estate and personal property. If you have questions about exemptions, such as how they affect the taxable value, or if you would like to apply for exemptions, visit the Manatee County Property Appraiser websiteNew window or contact the appraiser's office by phone at (941) 748-8208.

Military exemptions
If you are a disabled veteran or have a service-connected permanent disability, you may qualify for certain exemptions. For information, contact the property appraiser's office by phone at (941) 748-8208.

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Changes of address or ownership

The Manatee County Property Appraiser's office handles changes of address on tax bills and changes of ownership. To notify the appraiser's office of an address change, do one of the following:

For assistance with an ownership change, contact the appraiser's office by phone at (941) 748-8208.

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Delinquent taxes

Unpaid property taxes become delinquent on April 1, at which time interest and additional costs are added to the gross tax.

Real estate
  • 3% interest for April and May (1.5% per month)
  • $6 advertising
If real estate taxes remain unpaid, Florida statutes require the tax collector to conduct an annual tax certificate sale on or before June 1 for all land on which real estate taxes are delinquent for the previous year.

Personal property
  • 1.5% interest per month
  • $3 advertising
  • $10 collection fee
If personal property taxes remain unpaid, the tax collector is authorized to issue a warrant to levy and seize the property and to sell it at public auction to satisfy the unpaid taxes.

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Additional information

For more information about property taxes, read our property tax FAQ.

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