Rate Breakdown

Property taxes in Highlands County are calculated by multiplying the assessed value (minus exemptions) by the total local millage rate.

How Property Tax Works in Highlands County

Every year the Highlands County Property Appraiser determines the market value of each parcel based on recent sales, improvements, and comparable properties. The market value is then reduced to the taxable value after any applicable exemptions are applied. The taxable value is multiplied by the county’s combined millage rate (expressed in mills, where one mill = $1 of tax per $1,000 of taxable value) to calculate the annual tax bill. In 2024 the average combined millage rate for most residential properties is about 18.5 mills, but it varies for commercial, agricultural, and special‑district properties. The final bill reflects the taxable value × millage rate ÷ 1,000.

Available Exemptions

Florida law provides several exemptions that can significantly lower your taxable value. Not all exemptions apply to every property, so review the eligibility criteria carefully.

• Homestead Exemption – Up to $50,000 for owner‑occupied primary residences. The first $25,000 exempts all taxes except school taxes; the second $25,000 applies only to non‑school levies.
• Senior Citizen Exemption – Residents 65 years or older may qualify for an additional $5,000 exemption on the assessed value of a homestead property.
• Disability Exemption – A permanent, total physical disability can earn a $5,000 exemption on the assessed value of a primary residence.
• Veteran Exemptions –
  • Veterans with a 100% service‑connected disability receive a full exemption from all property taxes.
  • Surviving spouses of deceased veterans may receive a $5,000 exemption.
  • Active duty and retired military personnel may qualify for a $5,000 exemption when the property is used as a primary residence.

Payment Schedule & Deadlines

Highlands County property taxes are due in two installments. Paying on time avoids interest and penalties.

• First installment – Due November 1; a discount is offered if paid by the 20th of the month.
• Second installment – Due March 1; the same early‑payment discount applies if paid by March 20.
• Late payment – After March 31, a 10% penalty plus interest is assessed on any unpaid balance.
• Payment methods – Taxes can be paid online through the Highlands County Tax Collector’s portal, by mail, at the county office, or via authorized agents.

Appealing Your Assessment

If you believe your property’s assessed value is incorrect, you have the right to file an appeal with the Highlands County Value Adjustment Board (VAB).

• Step 1: Review the notice – The appraisal notice is mailed in early August; note the “due date” for filing an appeal (usually within 25 days of mailing).
• Step 2: File a petition – Submit a written petition to the VAB, either online or by mail, including supporting evidence such as recent sales data, independent appraisals, or photographs of property conditions.
• Step 3: Attend a hearing – The VAB will schedule a hearing where you can present your case. You may bring an attorney or a qualified appraiser to testify.
• Step 4: Receive a decision – The board issues a written decision within 30 days of the hearing. If the decision is unfavorable, you may further appeal to the circuit court.

Act promptly, because any delay can forfeit your right to contest the assessment for that tax year.