Tax Authorities
The Property Appraiser Does Not Set the Tax Rate
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Taxing Authorities Set Tax Rates
The Property Appraiser is not a taxing authority, but a governmental function that is mandated by State Law to assess the value of all properties within Brevard County using criteria set forth by Chapter 193 of the Florida Statutes. As property owners and taxpayers consider the tax rates set by the Taxing Authorities, they should give close attention to tax rates or "millage" changes of those Taxing Authorities. The millages or tax rates are set by the various taxing authorities within whose jurisdiction the property is located.
List of Taxing Authorities
Listed below are the taxing authorities in Brevard County, along with applicable telephone numbers to acquire information regarding a tax rate or any of their property tax revenue supported programs. The tax history for any of the taxing authorities can be viewed by clicking on (Tax History):
Brevard County Board of County Commissioners:
General Fund -
(Tax History) Brevard County
Public Schools: By State Law -
Water Management District: St. Johns River Water Management District - (Tax History) Independent Taxing Districts: Florida Inland Navigation District (FIND)-
(Tax History)
Sebastian Inlet District -
(Tax History)
Merritt Island Library Maintenance -
(Tax History)
Voted Debt
Environmentally Endangered Land and Water Areas LTD -
(Tax History) All Municipalities
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The Tax Collector publishes annually all active millages (tax rates) levied by all taxing authorities. The tax rate (millage) is set by the various authorities within whose jurisdiction the property is located.
The taxing authorities are authorized by State Statute to levy taxes on real estate and tangible personal property to fund their operations and services as provided by their annual budgets. The tax rate is determined by dividing the taxing authority's proposed budget using property taxes by the total taxable value of all non-exempt property within their taxing district; reference the following formula:
| .......
.....Taxing Authority's Proposed Budget ..........Tax Rate (Millage) = ------------------------------------------------------------------------------- ..................................................Total Taxable Value Of ALL Property (After Exemptions) |
Tax Limitations
on County Commission and Cities
By special act of the Florida Legislature (Laws of Florida Chapter 74-430 House Bill No. 4173), municipal taxing authorities are limited to a maximum 10% increase in the amount of revenue that can be raised in comparison to the prior year. A March 1996 Charter Amendment referendum limited the Board of County Commissioner's ability to increase revenues over the preceding year for operating funds to 3% or the change in the consumer price index, whichever is less.
The Millage
Rates of the Taxing Authorities
When the total taxable value (the total assessed value of all individual properties in the County added together after exemptions) of the tax roll increases from one year to the next year, the Taxing Authorities (County Commission, Municipalities, School Board, etc.) are required by State Law to begin their budget with a roll-back of the millage rate to a rate which will generate the same revenue as in the previous year; reference hypothetical Example of Annual Roll-back Procedure below.
The Property Appraiser is responsible for certifying to each Taxing Authority the annual taxable value. Each Taxing Authority then must compute a roll-up or a roll-back millage rate and a proposed millage. The "roll-back millage" rate is the millage rate, or tax rate that the Taxing Authorities must use as a basis for computing any increase in their annual budgets. Usually, this millage rate is lower than the preceding year's tax rate, because as a general rule, there is usually an increase in the tax base each year sufficient to allow for a millage roll-back. The value increase in the tax base is due to re-assessments and new construction in the prior year. However, new construction is not permitted by Florida Law to be used to calculate the roll-back millage. If the total taxable value (as defined) decreases, the Taxing Authorities are entitled to an upward change of the "roll-back" in the tax millage rate in order to maintain the same level of revenue as the preceding year as the starting point for any budget increases.
The term "roll-back" is used to describe the economic conditions of total taxable value in the prior year and the amount of monies raised by ad-valorem taxes. It does not relate to the rate of change in the millage.
With the millage roll-back rate, the Taxing Authorities will realize exactly the same amount of revenue as the preceding year. If they decide to raise the millage rate above the roll-back rate, it usually means that the cost of government operations has increased, or that new public service programs have been added to their budgets. The effect of the millage roll-back on your property taxes will appear on your "Truth In Millage Notice" (TRIM) each year in Column 3. By referring to your Notice, you will also note that Column 1 indicates the previous year's taxes and Column 2 indicates the proposed increase or decrease in tax dollars if the proposed budget is adopted. An example of this calculation is given below. The tax millages for 1999 are also listed below the example of the annual roll back procedure table. Clicking on the Millage Code will present the user with the specific millage rates by each taxing authority.
EXAMPLE
HOW TAXING AUTHORITIES CAN HIDE TAX INCREASES BY IGNORING THE
ROLLBACK MILLAGE RATE
PROPERTY APPRAISER |
TAXING AUTHORITY |
|||
TOTAL TAXABLE VALUE |
TAX RATE | REVENUE | ||
| YEAR 1 | $12,000,000,000 | 7.000 MILLS | $84,000,000 | |
| YEAR 2 | $14,000,000,000 | ROLLBACK |
6.000 MILLS | $84,000,000 |
| YEAR 2 | $14,000,000,000 | ADOPT 10% |
6.600 MILLS * | $92,400,000 |
| * TELL TAXPAYERS THEY REDUCED THEIR TAX RATE FROM 7.00 TO 6.60 MILLS BUT THEY ACTUALLY INCREASE TAXES. |
Detailed Example Explanation
In this example, "Year 1" reflects a $12 billion dollar tax base (established by the Property Appraiser) times a 7 mill tax rate, (tax rate set by taxing authority) providing the taxing authority $84 million dollars in revenue. The subsequent, "Year 2", reflects a $14 billion dollar tax base times the required rollback rate of 6 mills to again provide the taxing authority $84 million dollars in revenue. Should the taxing authority adopt a 10% tax increase, as displayed in the above chart, total revenues reach 92.4 million dollars. This represents an increase in taxes of $8.4 million dollars even though the tax millage rate was reduced from the prior year.
Click here for Detailed 2007 Millage Rate Tables
| MILLAGE CODE | MILLAGE AREA | 2007 MILLAGE RATE |
| 1000 | DISTRICT 1 | 14.9616 |
| 1300 | DISTRICT 1 | 15.6345 |
| 13E0 | ROCKLEDGE | 17.9447 |
| 1400 | DISTRICT 1 | 15.0591 |
| 14A0 | TITUSVILLE | 18.8083 |
| 14D0 | COCOA | 17.5814 |
| 1800 | DISTRICT 1 | 14.9616 |
| 1900 | DISTRICT 1 | 15.6489 |
| 2100 | DISTRICT 2 | 14.8592 |
| 2200 | DISTRICT 2 | 15.0486 |
| 2300 | DISTRICT 2 | 14.7617 |
| 23D0 | COCOA | 17.4839 |
| 2400 | DISTRICT 2 | 15.0486 |
| 2500 | DISTRICT 2 | 14.367 |
| 25D0 | COCOA | 17.5814 |
| 2600 | DISTRICT 2 | 14.367 |
| 26G0 | CAPE CANAVERAL | 15.3817 |
| 26H0 | COCOA BEACH | 16.0643 |
| 2700 | DISTRICT 2 | 12.8251 |
| 2800 | DISTRICT 2 | 15.0486 |
| 3400 | DISTRICT 3 | 15.0621 |
| 34K0 | MELBOURNE | 17.6425 |
| 34L0 | GRANT-VALKARIA | 15.1354 |
| 34S0 | INDIALANTIC | 17.4987 |
| 34U0 | PALM BAY | 17.9103 |
| 34V0 | WEST MELBOURNE | 15.3895 |
| 34X0 | MELBOURNE BEACH | 15.9594 |
| 34Z0 | MALABAR | 14.9365 |
| 4100 | DISTRICT 4 | 14.8547 |
| 41M0 | SATELLITE BEACH | 19.1842 |
| 41P0 | INDIAN HARBOUR BCH | 17.0218 |
| 4200 | DISTRICT 4 | 14.9863 |
| 420Y | VIERA | 14.9863 |
| 4300 | DISTRICT 4 | 14.8137 |
| 430Y | VIERA | 14.8137 |
| 43E0 | ROCKLEDGE | 17.9447 |
| 43J0 | PALM SHORES | 14.7093 |
| 43K0 | MELBOURNE | 17.6425 |
| 4700 | DISTRICT 4 | 14.419 |
| 4800 | DISTRICT 4 | 14.7663 |
| 51K0 | MELBOURNE | 17.4851 |
| 51P0 | INDIAN HARBOUR BCH | 17.0218 |
| 51R0 | MELBOURNE VILLAGE | 18.338 |
| 52P0 | INDIAN HARBOUR BCH | 17.1792 |
| 52V0 | WEST MELBOURNE | 15.3895 |
| 5300 | DISTRICT 5 | 15.093 |
| 53K0 | MELBOURNE | 17.6425 |
| 54U0 | PALM BAY | 17.9103 |
* The first numeral in the series designates the unincorporated Commission District
Copyright © 1997 Brevard County Property Appraiser. All rights reserved.
This page last modified on: 11/03/05