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The Hernando County Property Appraiser, an elected Constitutional Officer, is responsible for identifying, locating and fairly valuing all property, both real and personal, within the county for Ad Valorem tax purposes. The Market Value of real property is based upon the current real estate market. Finding the Market Value of your property means discovering the price most people would pay for your property. Determining a fair and equitable value is the only role of this office in the taxing process.

The Property Appraiser does not create the value. People make the value by buying and selling real estate in the market place. The Property Appraiser has the legal responsibility to analyze those transactions and appraise your property accordingly.

** Utilizing sales data from the previous year, we assess in arrears **

During the year, the Property Appraiser’s staff collects data (such as measurements, new construction, additions, commercial income and sales) on Real Property. In August, the Notice Of Proposed Taxes (TRIM notices) is sent to property owners showing the Assessed Value of your property that your taxes will be based on.

We also accept applications for Homestead and other tax-saving exemptions and try to ensure that everyone receives the exemptions to which they are entitled.

A Computer Assisted Mass Appraisal (CAMA) System is used by experienced appraisers to ensure that fair values are set for all Hernando County property owners. Appraisers are also assisted by our Geographic Information System (GIS) that helps us to provide detailed and up-to-date property ownership maps.

We do not set your tax rates! The taxing authorities in whose jurisdiction your property lies set the tax rates. We do not collect taxes. Your payments are made to the Hernando County Tax Collector’s Office.

The Property Appraiser’s Office is charged by Florida Statute to assess all properties at “Just Value” which has been held by Florida courts to be legally synonymous with “Fair Market Value”.

Assessments are:

- determined as of January 1 of each year, utilizing sales from prior year(s)

- property taxes are assessed in arrears

- the assessments are derived from our Computer Assisted Mass Appraisal (CAMA) system and comparable sales.

For Further Information, click on What Does The Property Appraiser Do?

Ad Valorem is Latin and means “according to the value”. Real Estate taxes are Ad Valorem taxes based on the value of the property. This is the opposite of Non Ad valorem assessments which are flat rates based on different units of measurement other than value for Special Assessments such as Street Lighting, Road Paving, Community Development Districts (CDD’s) etc.

The Florida Constitution requires all property in the State to have a Just Valuation. The Florida Supreme Court has determined that Just Value is the same as Market Value. Market Value can be defined as the price your property could sell for in the open market.

The Assessed Value can be different than the Market Value because of tax saving programs, such as Agricultural Classification and Save Our Homes.

Taxable Value is the value of your property after deducting all applicable exemptions from the Assessed Value of your property, e.g. Homestead, Widows, Blind, etc. The Millage Rate is applied to the Taxable Value to determine the amount of Ad Valorem taxes due.

Homestead Exemption...
is a valuable constitutional benefit for which you may qualify to receive up to a maximum of $50,000 reduction off the Assessed Value of your property (approximately a $600 savings off your annual property taxes). You must own and occupy your property as your permanent residence prior to January 1 and apply by March 1.

Other Exemptions
Low Income Senior Exemption (up to a maximum of $50,000)
Widow/Widower Exemption ($5000)
Disability Exemption ($5000)
Total & Permanent Disability Exemption - Non Service Connected
Fallen Hero Exemption
Military/Veteran's Exemptions

Please see our Exemptions page for further information.
 

You may have the advantage of the Seller’s Homestead Exemption for the remainder of the year in which the sale occurred if the seller was entitled to the Homestead and did not apply it on their new home. But as of December 31st of the sale year, the exemption will be removed and you must apply by March 1 of the following year to qualify for your own exemption.

Please see our Exemptions page for further information.
 

Yes, if you meet all residency requirements and you own both the mobile home and the land on which it is located. You must bring in the mobile home title and registration to apply.

Please see our Exemptions page for further information.

In 1992, Florida voters approved Amendment 10 to the State Constitution, popularly known as “Save Our Homes.” It limits the amount the Assessed Value of Homestead properties can increase in any year to a maximum of 3% or the Consumer Price Index (CPI), whichever is less.

 

Please see the Florida Department Of Revenue Florida Tax Valuation and Income Limitation Rates page for further information.
 

The Notice of Proposed Taxes, also known as a TRIM Notice (Truth In Millage), is mailed  mid-August. This notice will show you the property’s current and prior year’s Market, Assessed and Taxable Values as well as the exemptions, the tax rate proposed by each taxing authority, and the date, time and location of their scheduled budget meetings. It is “Not A Bill” but shows you what your proposed property taxes could be. 

Please see our Trim Notices & Appeal Process page for further information.
 

The amount of your tax bill depends on two factors. The first is the assessed value of your property, which is the responsibility of the Property Appraiser's Office.

The second factor is the millage rate, which is the tax rate, expressed as dollars per thousand, for each taxing authority in which your property is located. For example, all properties are subject to taxes levied by the Hernando County Board of County Commissioners, the Hernando County School Board, and the Southwest Florida Water Management District. Additionally, you may be subject to other levies depending on where your property is located, such as the City of Brooksville, and various special assessments for street lighting, fire hydrants, road paving and CDD's.

If you believe your Property Value Assessment is too high, contact our office at 352-754-4190. If you think that your taxes are too high, contact the governing body of the jurisdiction in question.

Tax bills are mailed annually on November 1st each year. You should contact the Tax Collector’s Office at 352-754-4180 if you did not receive a bill.

 

Please see our Millage Rates page for further information.
 

Real Estate taxes are a function of the value of your property, established by the Property Appraiser’s Office and the millage rates adopted by the various taxing authorities in Hernando County.

The buyers and the sellers participating in the local real estate market determine Real Estate values. Therefore, if market transactions indicate that properties in your neighborhood, with similar amenities, are selling for a certain amount of money, they will be assessed accordingly. We know you probably don’t want to sell your property, but that doesn’t mean it doesn’t have a value.

It is possible that the value of your property could decrease from the prior year and your taxes remain the same or even increase due to the taxing authorities changing the millage rate to meet their budget requirements.

In a real estate market where property values are increasing, it is possible that the taxing authorities may keep the prior year’s millage rate or even reduce it slightly due to the increase in property values. Each year the taxing authorities are required to calculate a “rollback” millage which would generate the same amount of revenue as the prior year but using the current year’s property values. Legally, any millage rate adopted by the taxing authorities which exceeds the rollback rate is considered to be a tax increase and should be published in a local paper as such.

Are you sure your homes are the same? Carefully compare details concerning the land, such as the lot size. Check the building information and compare such things as the square footage, the number of bedrooms and bathrooms and whether there are additional buildings on the site. When comparing, check the additional features the homes may or may not have such as a swimming pool, screened lanai or patio.

Next, check the total Taxable Value and Assessed Value of the home. The Assessed Value can vary greatly depending on how long a person has had Homestead and enjoyed the benefits of Save Our Homes. Remember, effective with the second year of your Homestead Exemption, the Assessed Value is capped to a maximum of a 3% increase annually due to the Save Our Homes benefit.

The Taxable Value can differ greatly based on the various tax exemptions each owner receives such as Widow, Blind, Veterans, Disabled, etc.

It’s as easy as 1 - 2 - 3 - 4! There are 4 convenient ways to let us know you have changed your address.

Changing your address is as easy as clicking on Mailing Address Change Request.

Complete the form, print, and sign it.

1. You can Fax the form to (352) 688-5060 or
2. Visit us in person or
3. Mail it to:

Hernando County Addressing Office

Hernando County Property Appraiser

7525 Forest Oaks Blvd.

Spring Hill, FL   34606-2400
 

4. Email it to: 
 

Cassandra Allain at CAllain@hernandocounty.us 

Kayla Pearson at Kayla.Pearson@hernandocounty.us 

Tangible Personal Property includes any equipment, furniture, fixtures, tools, signs, machinery,  leasehold improvements or supplies used in a business or for a commercial purpose, other than inventory, real estate and most licensed vehicles.  Exceptions to the licensed vehicle category that are taxable include equipment mounted on licensed vehicles or vehicles that have a primary use as a tool rather than as a hauling device.  Examples include items such as rubber-tired cranes, tree spades, cooking and cooling equipment on ice cream trucks and snack wagons, well drilling equipment and carpet cleaning equipment.

DOR Informational Guide


Please see our Tangible Personal Property page for further information.
 

Our GIS Interactive Map can assist you.  Select the Location tab within the Parcel Summary.

If a married couple owns the property, one spouse is deceased and the last deed of record states the marital status of the owners.

The following step(s) are to be taken:

• A certified copy or original death certificate is to be recorded at the Hernando County Clerk of Courts Recording Department. The Property Appraiser’s office upon review of the recorded death certificate will remove the deceased’s name from the property record.

If a married couple owns the property, one spouse is deceased and the last deed of record does not state the marital status of the owners.

The following step(s) are to be taken:

• A certified copy or original death certificate is to be recorded at the Hernando County Clerk of Courts Recording Department.

• The surviving spouse should prepare an “Affidavit of Continuous Marriage”, which must be notarized and recorded. It must specify the dates covered by the marriage and the legal description of the property, which the couple jointly owned until the time of death of one of the spouses. Without the affidavit, the property will remain in both property owner’s names.

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