State Legislature
Primary Role: Creates the Legal Framework & Oversees Compliance
The State does not levy a statewide property tax, but it controls the system through:
- Florida Constitution & Statutes (Chapter 192–197, F.S.)
- Oversight by the Florida Department of Revenue (DOR)
- Administration of the Truth in Millage (TRIM) process
- Approval of Property Appraiser and Tax Collector budgets
- Ensuring assessments are fair, equitable, and uniform statewide
The State sets the rules. Local governments apply them