How Florida Millage Rates Work

Updated October 3, 2026

A mill is one-thousandth of a dollar. In property tax terms, one mill is $1 of tax for every $1,000 of taxable value. Every number on your Florida tax bill flows from that unit.

The basic formula

tax = taxable value × millage ÷ 1,000

A home with $300,000 of taxable value in a place with 17 mills pays $300,000 × 17 ÷ 1,000 = $5,100. Florida's statewide average in 2024 was 16.362 mills: 5.904 for schools and 10.459 for everyone else, on average.

Who levies millage

• School board: required local effort (set by the state), plus discretionary operating and capital outlay levies.
• County: general fund, and municipal service taxing units (MSTUs) for unincorporated areas.
• City: if you live inside city limits.
• Special districts: water management districts, hospital districts, fire districts, children's services councils, mosquito control and others.

The Florida Constitution caps operating millage at 10 mills each for counties, cities and school districts, with exceptions for voter-approved levies and debt.

Truth in Millage (TRIM)

Each summer, every taxing authority proposes a tentative millage and holds two public hearings in September before adopting a final rate. Your TRIM notice lists the hearing dates.

Rolled-back rate

The rolled-back rate is the rate that would bring in the same property tax revenue as last year from the same properties, excluding new construction. If values rise 8% and the millage stays the same, revenue rises 8%; under Florida law that counts as a tax increase and must be advertised as one.

Vote requirements

Authorities can adopt up to a "majority vote" maximum rate tied to the rolled-back rate and personal income growth. Higher rates need a two-thirds or unanimous vote of the governing body, or a referendum. Amendment 3 would make the rolled-back rate the default maximum, according to summaries from local governments.

Why your rate differs from the county average

The rates on this site are county-wide averages. Your exact millage depends on whether you're inside a city, which special districts cover your parcel, and voter-approved debt. Your TRIM notice or tax bill shows your exact total.

Frequently asked questions