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The Appraiser’s Role

Constitutionally, the Property Appraiser is charged with the duty and responsibility of placing a fair, equitable and JUST value on all real and tangible personal property in Saint Lucie County. Real property includes land and all buildings, structures, and improvements to the land. Tangible personal property includes machinery and equipment, fixtures, furniture, and other items owned and used for business purposes. To ensure that equality of valuations is achieved, we employ a system of property appraisal based on modern, sound, and nationally accepted appraisal practices and principles. Valuations are kept up-to-date and are part of the permanent records of this office. As such, they come under Florida’s Public Records Law and are available for your inspection.

In addition to appraising property, the Property Appraiser tracks ownership changes, maintains maps of parcel boundaries, administers homestead, widow’s and disability exemptions, property entitled to agricultural classification and determines the eligibility of certain religious, charitable, educational, municipal property for tax exemption. These duties are accomplished through four main departments: Appraisal, Mapping, Tax Roll and Tangible Property.

The Property Appraiser’s Office does not set your taxes. The cost of providing public services determines your property tax. This is done by your elected county and city officials, your School Board and other tax districts such as fire, roads, port & airport and water management. They set tax rates to produce the necessary money to fund the budgets that provide the services you use. Additionally, taxes are collected to pay for special voter approved bonds and municipal services.

The Appraisal Process

The Saint Lucie County Property Appraiser’s Office determines the value of your property based upon the current real estate market. To find the value of any piece of property, the Property Appraiser must first know what properties similar to it are selling for, what it would cost today to replace it, how much it takes to operate and keep it in repair, what income it earns, as well as other facts affecting value. The Property Appraiser has not created value; people create value by their transactions in the marketplace. The Appraiser’s Office, simply, has the legal responsibility to study those transactions and appraise the property accordingly.

How Taxes are Determined

Yearly, taxing authorities decide how much tax money their budgets require to operate and provide public services. Public hearings are held giving taxpayers the opportunity to participate in the process. The Property Appraiser determines the total assessed value of all taxable property. A tax rate or millage rate is calculated by dividing the amount of tax to be raised by the total assessed value. The taxable value of your home ( total assessed value less any applicable exemptions) is then divided by 1,000 and multiplied by the millage rate to arrive at the amount of tax due.

Amendment 10 (Save Our Homes)

Effective January 1, 1995, Amendment 10 to the Florida Constitution limits any annual increase in the assessed value of residential property with a homestead exemption to 3 % or the amount of the Consumer Price Index, whichever is less. When the property is sold, the new owner will be assessed at the current fair market value. Assessment limits will apply beginning the year after the property has received a new Homestead exemption.

Exemptions

Persons who have legal or equitable title to real property in the state of Florida, occupy it, and make it their permanent residence as of January 1 are eligible for a homestead exemption.

There are additional exemptions available based on eligibility such as an unremarried widow or as a person with a disability. See the exemptions page for details on these exemptions.

Applications for homestead, widows, or disability exemptions can be filed online or in person at one of the Property Appraiser’s Office locations. All initial applications and renewals must be made between January 1 to March 1 of each year. Pre-filing for homestead, however, may be made at any time for the succeeding year.

Homestead exemption is not transferable. You must make a new application if you received an exemption last year but established a new residence as of January 1 or if there has been a change in the title such as trust or adding a spouse to the title.

Homestead Portability

Portability in Florida refers to the ability of a property owner to transfer some or all of the Save Our Homes benefit on a previous homestead to a newly established homestead. The law was passed as a constitutional amendment in January 2008. The Save Our Homes benefit is the difference between the market (or just) value and assessed value.

State law allows you to transfer your Save Our Homes benefit to a new home if you claimed the Homestead Exemption in either of the three preceding tax years.

Important points to consider when filing for Portability:

To transfer your assessment difference you must have received a homestead exemption on the previous Florida homestead property in either of the three preceding tax years and must be an owner of the new Florida homestead property.
If you and your spouse (or former spouse) would like to designate shares of the homestead assessment difference then you must file a DR-501TS DESIGNATION OF OWNERSHIP SHARES form before you file your portability application.
To transfer your assessment difference you must have established a new homestead on or before January 1 within three tax years after abandoning your previous homestead
- (Example: for a homestead abandoned in 2022, you must qualify for the new homestead in either the 2023, 2024, or 2025 tax year. If you don’t understand this requirement, please contact our office.)
You should file for Portability at the same time you apply for the new homestead exemption. Applications should be filed by March 1. You can file in either of our office locations or online.
The amount is either transferred in its entirety or as a percentage depending on the value of the new property. The maximum transfer amount is $500,000.

Per Florida Statute, the portability benefit is calculated as follows:

What is TRIM?

TRIM is the acronym for TRUTH IN MILLAGE and reflects the official Notice of Proposed Property Taxes.
Required by Florida law, the Property Appraiser mails this notice mid-August, annually, to the owner on
record for every property in Saint Lucie County. Though this notice is not a bill, it is very important. It is
an estimate of your property taxes based on the proposed millage (tax) rates, your property value as of
January 1 of that year and any applicable exemptions for which you are qualified.
The TRIM notice provides information on the proposed millage rates and estimated taxes for each
individual Saint Lucie County taxing authority including: the County Commission, School Board, the
Municipalities, and other taxing districts. It also provides dates and times the taxing authorities will hold
their public meetings to discuss tentative budgets. The TRIM notice also provides a deadline date in
which to file a formal appeal with the Value Adjustment Board (VAB) if you disagree with the estimated
Market Value of your property as determined by the Property Appraiser.

View Understanding Your Proposed Property Tax Bill or TRIM Notice

Agricultural Classification

Agricultural Classification per Florida Law, Statute 193.461, is not exempted land, however, is classified to a value which is substantially less than market value. Only lands, which are used primarily for bona fide agricultural purposes shall be classified agricultural. “Bona fide Agricultural purposes” means good faith commercial agricultural use of land.

Applications for Agricultural Classification are accepted annually between January 1st and March 1st. Approvals of applications are subject to prior review by the Saint Lucie County Property Appraiser. Properties will be physically inspected to determine the actual use of land. Some of the factors we consider in determining commercial use of land are proper care of the land using acceptable agricultural practices, income and expense statements, tax return (schedule F or C), receipts, business plans, veterinary bills, liability insurance policies, feed, seed, fertilizer, bedding material, and irrigation equipment. January 1st of each year is the effective assessment date. Therefore, the property must be used for the intended classification on or before this date, or a reasonable effort must have been made to place the property in agriculture classified use. It is the responsibility of the owner to establish and prove an agricultural operation. The Property Appraiser professionals cannot suggest or recommend to the owner what venture to begin or continue.

Lands used primarily for residential, developmental, or investment purposes are not eligible for this classification. Agricultural classification for tax purposes is not the same as agricultural zoning.

It is incumbent upon the owner to promptly notify the Property Appraiser’s Office of any change in the agricultural use, change of lessee, reduction or increase in the acres being utilized, and any other changes to the land. Failure to notify the Property Appraiser of changes in use may result in removal of classification.

Guidelines for Agricultural Operations

Application for Agricultural Classification (DR-482)

Citrus Grove Application Addendum

Tax Roll & Millage Rates

Millage is the tax rate approved by your local taxing authorities. It is used to calculate your ad valorem taxes. One mil equals $1 for every $1,000 of taxable property value. If your millage rate is 19.94, then you are paying $19.94 in taxes for every $1,000 of taxable property value.

Visit Millage & Tax Rates to view Tax Roll Information.

You may use our Tax Estimator program to get a range of estimated annual taxes.

Where can I get a copy of my deed?

If you are looking to obtain a copy of your deed that was recently recorded with the Saint Lucie County Clerk of the Court please contact their office at (772) 462-6900 or visit www.stlucieclerk.com.

If you receive a letter in the mail from the County Records Office, Property Site, or a similar entity, please note that this offer serves as a solicitation for service and is not to be interpreted as a bill due.

These companies are not affiliated with the County in which your deed is filled in, nor affiliated with any Government Agencies.

You may also view the deed to your property through your property record card at www.paslc.gov.

How is your Taxable Value Calculated?

Let’s breakdown how your Taxable Value is calculated.

Just Market Value: The Property Appraiser determines the Just Market Value of your property based on the market activity prior to the assessment date of January 1 annually.

Save Our Homes Cap: The Property Appraiser ensures that annual value caps, established in the Florida Constitution, are applied to properties, 3% cap for homesteaded properties and a 10% cap for non-homesteaded properties.

Assessed Value: The Assessed Value is the Just Market Value minus Save Our Homes Cap applied to the property.

Exemptions: The reductions in the Taxable Value of your property based on applying and qualifying for the Exemptions.

Taxable Value: The Taxable Value is the value used to calculate the taxes due on your property. The Taxable Value is the Assessed Value minus the value of your Exemptions.