Amendment 11

Additional homestead exemption for low-income seniors who maintain long-term residency on property. Effective for 2013, a new law authorizes cities and counties to grant additional homestead property tax relief to low-income seniors who have lived in their home for at least 25 years. 

• Read more about Amendment 11

Carlos Lopez-Cantera sworn-in as Miami-Dade County Property Appraiser

In a ceremony held at the Board of County Commission (BCC) Chambers on Tuesday, January 8th, Carlos Lopez-Cantera was sworn-in as Miami-Dade County Property Appraiser. The oath of office was administered by District 6 Commissioner and BCC Chairperson, Rebeca Sosa.

• Watch the Ceremony 

Save Our Seniors Relief Fund Program

In December, 2012 Miami-Dade County mailed $100 checks to senior homeowners who benefited from the Additional Homestead Exemption for Persons 65 and Older (better known as the Senior Exemption). The check is made out to the homeowner who qualified for the senior exemption on January 1, 2012.

For questions about the $100 Senior Relief Fund program, please contact Miami-Dade County's 311.

• Seniors Relief Fund FAQs

Required Partial Payment of Taxes to Avoid Denial of Your Petition (Section 194.014, F.S.)

State law requires a partial payment of taxes on properties that have a value adjustment board petition on or after the payment delinquency date (normally April 1, following the assessment year under review but this date can vary). If the required partial payment is not made before the delinquency date, the value adjustment board will deny your petition. The last day to make the partial payment before the delinquency date is generally March 31. Review your tax bill or contact your tax collector to determine your delinquency date.

Petitioners should be aware that even if a special magistrate's recommended decision has been issued, a partial payment is still required before the delinquency date. A special magistrate's recommended decision is not a final decision of the value adjustment board. A partial payment is not required only if the value adjustment board makes a final decision on a petition before April 1. The payment amount depends on the type of petition filed on the property. The partial payment requirements are summarized below.

Value Appeals:
For petitions on the value of property (and for petitions about portability), the payment before the delinquency date must include:

• All of the non-ad valorem assessments, and
• A partial payment of at least 75 percent of the ad valorem taxes,
• Less applicable discounts under s. 197.162, F.S.

Other Assessment Appeals:
For petitions on the denial of a classification or exemption, or based on an argument that the property was not substantially complete on January 1, the payment before the delinquency date must include:

• All of the non-ad valorem assessments, and
• The amount of the ad valorem taxes the taxpayer admits in good faith to owe,
• Less applicable discounts under s. 197.162, F.S.

• Value Adjustment Board

Initial Certification of 2012 Tax Roll

The Office of the Property Appraiser has announced the initial certification of the 2012 Tax Roll. In keeping with Florida Statutes Section 193.122 a Public Notice to this effect has been published.

• See the Public Notice 

Property Appraiser's Budget

The attached Summary of the 2012-13 Budget  is provided in keeping with the Property Appraiser's commitment to transparency.