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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.


Click here for FINAL 2014 Millage Rates

1000 DISTRICT 1 16.4232 16.2873 15.789
1300 DISTRICT 1 17.3618 17.1402 16.7462
13D0 COCOA 19.7698 19.6881 19.0702
13E0 ROCKLEDGE 20.1308 20.0491 19.3393
1400 DISTRICT 1 16.5618 16.3402 15.9462
14A0 TITUSVILLE 23.1325 23.2922 22.1738
14D0 COCOA 19.9084 19.741 19.2274
15D0 COCOA 19.2193 19.06 18.5468
1800 DISTRICT 1 16.4232 16.2873 15.789
1900 DISTRICT 1 17.0016 16.7885 16.3876
2200 DISTRICT 2 16.5067 16.2915 15.8337
2300 DISTRICT 2 16.1653 16.0236 15.53
23D0 COCOA 19.7698 19.6881 19.0702
23E0 ROCKLEDGE 20.1308 20.0491 19.3393
2400 DISTRICT 2 16.5067 16.2915 15.8337
2500 DISTRICT 2 15.6148 15.3955 15.0066
25D0 COCOA 19.9084 19.741 19.2274
2600 DISTRICT 2 15.6148 15.3955 15.0066
26D0 COCOA 19.2193 19.06 18.5468
26G0 CAPE CANAVERAL 16.7835 16.6323 16.2582
26H0 COCOA BEACH 18.2201 18.0608 17.404
2700 DISTRICT 2 13.5373 13.3684 12.9895
2800 DISTRICT 2 16.5067 16.2915 15.8337
3400 DISTRICT 3 16.3386 16.1195 15.6957
34K0 MELBOURNE 21.6358 21.4765 20.3691
34L0 GRANT-VALKARIA 17.085 16.8753 16.3602
34U0 PALM BAY 22.4472 22.4205 21.5696
34V0 WEST MELBOURNE 17.188 17.0092 16.3966
34X0 MELBOURNE BEACH 19.0576 19.0187 18.2253
34Z0 MALABAR 16.5728 16.3826 15.8331
4100 DISTRICT 4 16.2326 16.0113 15.5877
41M0 SATELLITE BEACH 22.1303 21.971 21.3333
41P0 INDIAN HARBOUR BCH 19.3205 19.1612 18.6078
4200 DISTRICT 4 16.3472 16.1295 15.706
420Y VIERA 16.3472 16.1295 15.706
42P0 INDIAN HARBOUR BCH 19.4274 19.2681 18.7147
4300 DISTRICT 4 16.1908 16.0507 15.5569
430Y VIERA 16.1908 16.0507 15.5569
43E0 ROCKLEDGE 20.1308 20.0491 19.3393
43J0 PALM SHORES 16.0247 15.815 15.3963
43K0 MELBOURNE 21.6358 21.4765 20.3691
4700 DISTRICT 4 15.6403 15.4226 15.0335
4800 DISTRICT 4 16.1582 15.9463 15.5214
51K0 MELBOURNE 21.5289 21.3696 20.2622
51P0 INDIAN HARBOUR BCH 19.3205 19.1612 18.6078
51R0 MELBOURNE VILLAGE 24.5382 24.4528 23.4736
52P0 INDIAN HARBOUR BCH 19.4274 19.2681 18.7147
52V0 WEST MELBOURNE 17.188 17.0092 16.3966
5300 DISTRICT 5 16.4676 16.2453 15.8282
53K0 MELBOURNE 21.6358 21.4765 20.3691
54S0 INDIALANTIC 20.4167 20.2574 19.5987
54U0 PALM BAY 22.4472 22.4205 21.5696

* 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: 08/07/2015