Overview
Property taxes are assessed on real estate and tangible personal property (also called "personal property") and are paid in arrears. Real estate taxes comprise ad valorem taxes and non-ad valorem assessments, while personal property taxes are solely ad valorem. Tax bills are mailed on or around November 1 each year, and discount periods allow you to save money by paying early.
Florida law divides property tax responsibilities between two separate agencies: the property appraiser's office and the tax collector's office (our office). The property appraiser's office assesses taxes, and the tax collector's office collects the taxes in accordance with the property tax roll certified by the property appraiser each year. The TRIM notice that you receive each year comes from the property appraiser's office, and your tax bill comes from the tax collector's office.
This division of responsibilities means that our office can assist you with some, but not all, of your property tax questions. For information about or assistance with the following items, visit the Manatee County Property Appraiser website
or contact the appraiser's office by phone at (941) 748-8208:
- Exemptions, including homestead
- Assessments or values
- Property cut-outs or combinations
Service options
All of our in-person services are by appointment only and are available to Manatee County residents only. Before you visit our office, you must schedule an appointment through our online appointment system.
To see the payment types we accept for property taxes online, by mail, and in person, see our payment options page.
Property tax payment service options are:
- Online – Use our property tax website to pay your taxes online, except for special-status delinquent accounts. You can also print duplicate bills, print receipts, and sign up for email alerts. For more information, see our property tax e-services page.
- By mail – Mail your payment to the remittance address on your tax bill. To overnight your payment, see our mailing address page. Before mailing your payment, see our property tax discount periods page for information on postmarks and discount period deadlines. To avoid processing delays or possible rejections, include the bill for each account you're paying. (If you don't have the bill for each account, print a duplicate bill from our property tax website.)
- In person – For office locations and hours, see our locations page and office hours page.
Ad valorem taxes
Ad valorem taxes are based on the assessed value of real estate, tangible personal property, and centrally assessed property.
- Real estate – consists of all lands, building, structures, fixtures, and all improvements to land
- Personal property:
- For a business – consists of equipment used in conducting business (for example, machinery, office equipment, furniture, fixtures)
- For a mobile home – consists of all attachments to the mobile home (for example, air conditioner, screened porch, cabana, carport)
- Centrally assessed – consists of property utilized by railroads
The property appraiser's office establishes the assessed value, and the board of county commissioners, school board, and other levying authorities set the millage rates. One mill equals $1 per $1,000 of property value.
Non-ad valorem assessments
Non-ad valorem assessments are based on the value or benefit to the property. This list summarizes each type of non-ad valorem assessment:
- Fire control, lighting, and landscaping – an annual fee assessed to every property in that district
- Maintenance fee – an annual fee assessed to every property in that district (currently applies to Bayshore Gardens and Trailer Estates)
- Lot clearing lien – a lien assessed by the county for physically clearing a property when the owner fails to keep the land cleared in accordance with local ordinance
- Sewer, paving, drainage, and canal dredging – an amount assessed to every property for which Manatee County Public Works makes these improvements
- Community development – an annual maintenance fee and debt service amount assessed to every property in that community district
Exemptions
The Manatee County Property Appraiser's office, a separate agency from the tax collector's office, grants homestead and other property tax exemptions for real estate and personal property. If you have questions about exemptions, such as how they affect the taxable value, or if you would like to apply for exemptions, visit the Manatee County Property Appraiser website or contact the appraiser's office by phone at (941) 748-8208.
Changes of address or ownership
The Manatee County Property Appraiser's office handles changes of address on tax bills and changes of ownership. To notify the appraiser's office of an address change, do one of the following:
- Complete the appraiser's online address change form.
- Contact the appraiser's office by email at addresschange@manateepao.gov.
- Visit the appraiser's office in person (see the Manatee County Property Appraiser website for location and hours).
For assistance with an ownership change, contact the appraiser's office by phone at (941) 748-8208.
Delinquent taxes
Unpaid property taxes become delinquent on April 1, at which time interest and additional costs are added to the gross tax.
Real estate
- 3% interest for April and May (1.5% per month)
- $6 advertising
If real estate taxes remain unpaid, Florida statutes require the tax collector to conduct an annual tax certificate sale on or before June 1 for all land on which real estate taxes are delinquent for the previous year.
Personal property
- 1.5% interest per month
- $3 advertising
- $10 collection fee
If personal property taxes remain unpaid, the tax collector is authorized to issue a warrant to levy and seize the property and to sell it at public auction to satisfy the unpaid taxes.
Additional information
For more information about property taxes, visit our Help Center.