Ad Valorem Assessments
Ad valorem taxes on real property are collected on an annual basis beginning on November 1 for the tax year January through December. Florida Statute 197.122(1) provides:
“All owners of property shall be held to know that taxes are due and payable annually and are charged with the duty of ascertaining the amount of current and delinquent taxes and paying them before April 1 of the year following the year in which taxes are assessed.”
The Office of Property Appraiser establishes the value of the property, and the Board of County Commissioners and other levying bodies set the millage rates. Using these values and allowing for exemptions, the tax roll is completed by the property appraiser. The property appraiser maintains all names and additions to the tax roll. Any change of address should be promptly submitted to the property appraiser. A property tax change of address request form is available here to complete, sign and mail to the property appraiser.
The tax roll is then certified to the tax collector, who prints and mails the tax notice to the owner’s last recorded address as it appears on the tax roll, the owner being the owner as of January 1 of the tax year. However, IT IS THE RESPONSIBILITY OF EACH PROPERTY OWNER TO SEE THAT HIS TAXES ARE PAID AND THAT HE DOES INDEED RECEIVE A TAX BILL. In the case where the property owner pays his taxes through an escrow account, the mortgage company will request and be sent the tax bill, and the owner will receive a copy of the bill. It is the responsibility of the mortgage company to pay within the 4% discount period.
Tax statements normally are mailed out November 1 of each year with the following discounts for early payment:
- 4% in November
- 3% in December
- 2% in January
- 1% in February
- Gross amount in March
Taxes become delinquent April 1 of each year, at which time a 3% penalty (real estate) or a 1½% penalty (tangible) is added to the bill. Advertising costs are added beginning May 1.
Failure to pay will result in a tax certificate being issued and may result in loss of the property at a future date.
Non-Ad Valorem Assessments
Non-ad valorem assessments are assessed in the unincorporated county by the Escambia County Board of County Commissioners (BCC) for fire protection service, rescue and advanced life support services, street lighting, road paving, retention pond, and solid waste services. The rates for these assessments are determined by the BCC and certified to the tax collector for collection.
The non-ad valorem assessment appears on the real estate tax bill. Failure to pay the non-ad valorem assessment will result in a tax certificate being issued and may result in loss of the property at a future date. For more information regarding the amount of the non-ad valorem assessment, you should contact the Escambia County Office of Management and Budget at (850) 595-4960.
Non-ad valorem assessments are assessed within the Pensacola city limits by the Pensacola City Council for stormwater management. These rates are based on square footage of impervious surface area for each property. This non-ad valorem assessment also appears on the real estate tax bill; failure to pay will result in a tax certificate being issued and may result in loss of the property at a future date. For more information on the amount of this non-ad valorem assessment, you should contact the City of Pensacola at (850) 435-1800.