Truth in Millage (or TRIM) is the process that invites the public to participate in the local process of levying ad valorem (property) taxes.
Every August, the Property Appraiser mails the Notice of Proposed Property Taxes to each property owner within the county. This is the letter you receive in the postal mail which is labeled on the envelope, “This is not a bill.” The Property Appraiser strongly urges you to review your TRIM Notice as soon as you receive it. This Notice contains very important information pertaining to your property taxes in the following categories:
- 2022 Budget Hearings Dates
- Ad Valorem Taxes – Proposed taxes based on the value of your property;
- Non-Ad Valorem Taxes – Proposed fees for services such as garbage, sewer, security, etc.
- TRIM Hearings – dates of tentative hearings
Note: The Property Appraiser does not set tax rates or collect taxes. If you have questions concerning your proposed taxes, you should contact the Taxing Authority listed on your Notice.
- Property Values – Just or Market Value as of January 1
- Exemptions or Other Benefits – All exemptions, classifications and assessment reductions applied to the property
- Appeal Information – Date of the last day to file a petition appealing the Just Value
If you feel the market value of your property is inaccurate or does not reflect fair market value, or you are entitled to an exemption or classification that is not reflected on your TRIM Notice, or you have any other questions, please contact our office.
Located on the TRIM Notice, are the dates and times the various taxing authorities will be holding their budget meetings. In addition, there are several other agencies that levy taxes against your property such as the School Board, Mosquito Control Board and the South Florida Water Management District to name a few.
These taxing authorities are required to hold these public budget hearings and you are encouraged to attend. Attending these hearings allows you to address your concerns regarding the proposed budgets and millages.
Informal Meetings and Appeals
A property owner has 25 days after the mailing of the TRIM Notice to file a petition if he/she does not agree with the information included in the TRIM Notice. We encourage you to call or set-up a meeting with us to discuss your issues during this time. Oftentimes, we can resolve these issues prior to the need to file a petition. If, after these discussions or meetings you are still not satisfied with the outcome, you have the option of filing a petition to Value Adjustment Board.
Obtaining a Duplicate TRIM Notice
If you did not receive a copy of your TRIM Notice, it is available on our website. Go to the “Property Search” and look up the parcel. Scroll to the bottom of the property information and click on “TRIM Notice”. If you cannot obtain one from the website, please call the office and we will mail you a duplicate copy.
In 1980, the legislature passed the “Truth in Millage” (TRIM) act. This law is designed to inform taxpayers which governmental entity is responsible for the taxes levied and the amount of tax liability owed to each taxing entity. The Notice of Proposed Property Taxes is known as the TRIM notice.
TRIM establishes the statutory requirements that all taxing authorities levying a millage must follow, including all notices and budget hearing requirements.
The Notice of Proposed Property Taxes (TRIM notice) enables the taxpayer to compare the prior year assessed value and taxes with the present year assessed value and proposed taxes, and the amount of taxes if there is no budget change for the upcoming year. The notice lists the date, time, and location of all budget hearings at which the taxing authorities will hear from the public. The notice also shows the deadline for filing a petition to protest the assessment and any denial of exemption.
Taxing authorities establish the millage to be levied against the parcel of land shown on the TRIM notice at the budget hearings. The millage and budget hearings are the best opportunity for taxpayers to provide input into the budgets established by taxing authorities, and the procedures are monitored by the Department of Revenue to ensure compliance with the law. The hearings are designed to ensure taxpayer awareness of the proposed millage changes, the proposed budget changes, and, if any, the percent of change in the rolled-back rate. Rolled back rate is defined as the millage rate which provides the same property tax revenue for each taxing authority as was levied during the previous year. Non-compliance by the taxing authority could result in the loss of revenue sharing funds.