propman.gif r_taxauth.gif (3940 bytes)
Elegant_Double7D.gif

Tax Authorities

The Property Appraiser Does Not Set the Tax Rate

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:
(321) 633-2153

General Fund - (Tax History)
Brevard Library District - (Tax History)
Brevard Mosquito Control - (Tax History)
Titusville-Cocoa Airport Authority - (321) 267-8780 - (Tax History)
Fire Control - (Tax History)
Law Enforcement - (Tax History)
Recreation District 1 - (Tax History)
Recreation District 4 - (Tax History)
Merritt Island Recreation District 2 MSTU - (Tax History)
South Brevard Recreation District - (Tax History)
North Brevard Recreation District 1/Titusville - (Tax History)
Recreation District Port St. John/Canaveral Groves - (Tax History)
Road and Bridge District 1 - (Tax History)
Road and Bridge District 2 - (Tax History)
Road and Bridge District 3 - (Tax History)
Road and Bridge District 4 - (Tax History)
Merritt Island Road and Bridge District 4 - (Tax History)
North Beach Road and Bridge District 4 - (Tax History)
Road and Bridge District 5 - (Tax History)


Brevard County Public Schools:
(321) 631-1911 Ext.: 610
(Tax History)

By State Law -
By Local Board
School Capital Outlay


Water Management District:
(904) 329-4443

St. Johns River Water Management District - (Tax History)


Independent Taxing Districts:

Florida Inland Navigation District (FIND)- (Tax History)
(561) 627-3386

Sebastian Inlet District - (Tax History)
(321) 724-5175

Merritt Island Library Maintenance - (Tax History)
(321) 455-1369


Voted Debt
(321) 633-2153

Environmentally Endangered Land and Water Areas LTD - (Tax History)
Environmentally Endangered Land Acq 91-2010 - (Tax History)
South Brevard Recreation District - (Tax History)
North Brevard Recreation District 1/Titusville - (Tax History)
Merritt Island Recreation District 2 MSTU - (Tax History)
Port St John/Canaveral Groves Recreation MSTU - (Tax History)


All Municipalities
(All Area Codes are 321) .

Municipality Phone Number
Cape Canaveral  (Tax History) 868-1234
Cocoa (Tax History) 639-7516
Cocoa Beach (Tax History) 868-3245
Grant-Valkaria(Tax History) 951-1380
Indialantic (Tax History) 723-2242
Indian Harbour Beach (Tax History) 773-3181
Malabar (Tax History) 727-7764
Melbourne (Tax History) 727-2900
Melbourne Beach (Tax History) 984-8994
Melbourne Village (Tax History) 723-8300
Palm Bay (Tax History) 952-3400
Palm Shores (Tax History) 242-4555
Rockledge (Tax History) 690-3978
Satellite Beach (Tax History) 773-4407
Titusville (Tax History) 567-3775
West Melbourne (Tax History) 727-7700

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.

TAX MILLAGE RATES

Click here for FINAL 2014 Millage Rates

MILLAGE CODE MILLAGE AREA 2014 MILLAGE RATE 2014 PROPOSED MILLAGE RATE 2014 ROLLBACK MILLAGE RATE
1000 DISTRICT 1 16.5038 16.5038 16.2426
1300 DISTRICT 1 17.4424 17.4424 17.2904
13D0 COCOA 19.8504 19.8504 19.6084
13E0 ROCKLEDGE 20.2214 20.2372 19.7367
1400 DISTRICT 1 16.6424 16.6424 16.4904
14A0 TITUSVILLE 23.0899 23.0899 22.6053
14D0 COCOA 19.989 19.989 19.8562
15D0 COCOA 19.2999 19.2999 19.1647
1800 DISTRICT 1 16.5038 16.5038 16.2426
1900 DISTRICT 1 17.0822 17.0822 16.8734
2200 DISTRICT 2 16.5912 16.5912 16.4349
2300 DISTRICT 2 16.2459 16.2459 15.9891
23D0 COCOA 19.8504 19.8504 19.6084
23E0 ROCKLEDGE 20.2214 20.2372 19.7367
2400 DISTRICT 2 16.5912 16.5912 16.4349
2500 DISTRICT 2 15.6954 15.6954 15.5454
25D0 COCOA 19.989 19.989 19.8562
2600 DISTRICT 2 15.6954 15.6954 15.5454
26D0 COCOA 19.2999 19.2999 19.1647
26G0 CAPE CANAVERAL 17.0455 17.0455 16.9103
26H0 COCOA BEACH 18.3007 18.3007 17.9066
2700 DISTRICT 2 13.6179 13.6179 13.4781
2800 DISTRICT 2 16.5912 16.5912 16.4349
3400 DISTRICT 3 16.4247 16.4247 16.2376
34K0 MELBOURNE 21.3458 21.3458 20.8853
34L0 GRANT-VALKARIA 17.1108 17.1108 16.9083
34U0 PALM BAY 22.6659 23.0333 22.0489
34V0 WEST MELBOURNE 17.1958 17.1958 16.8395
34X0 MELBOURNE BEACH 19.1437 19.1437 17.5978
34Z0 MALABAR 16.5333 16.5333 16.2291
4100 DISTRICT 4 16.3132 16.3132 16.1307
41M0 SATELLITE BEACH 22.2415 22.2415 21.6621
41P0 INDIAN HARBOUR BCH 19.527 19.527 19.2493
4200 DISTRICT 4 16.4333 16.4333 16.2456
420Y VIERA 16.4333 16.4333 16.2456
42P0 INDIAN HARBOUR BCH 19.6394 19.6394 19.3572
4300 DISTRICT 4 16.2714 16.2714 16.014
430Y VIERA 16.2714 16.2714 16.014
43E0 ROCKLEDGE 20.2214 20.2372 19.7367
43J0 PALM SHORES 16.1108 16.1108 15.9283
43K0 MELBOURNE 21.3458 21.3458 20.8853
4700 DISTRICT 4 15.7209 15.7209 15.5703
4800 DISTRICT 4 16.2427 16.2427 16.0588
51K0 MELBOURNE 21.2334 21.2334 20.7774
51P0 INDIAN HARBOUR BCH 19.527 19.527 19.2493
51R0 MELBOURNE VILLAGE 24.647 24.8108 23.9078
52P0 INDIAN HARBOUR BCH 19.6394 19.6394 19.3572
52V0 WEST MELBOURNE 17.1958 17.1958 16.8395
5300 DISTRICT 5 16.5537 16.5537 16.3684
53K0 MELBOURNE 21.3458 21.3458 20.8853
54S0 INDIALANTIC 20.6168 20.6168 20.0573
54U0 PALM BAY 22.6659 23.0333 22.0489

* The first numeral in the series designates the unincorporated Commission District

Elegant_Double7D.gif

Copyright 1997 Brevard County Property Appraiser. All rights reserved.
This page last modified on: 10/15/2014