The following information is taken from the Nassau County Official County Website and can be viewed on the following link: 
Nassau County Official County Website  


Taxes are levied in Nassau County by the taxing authorities empowered to do so by the State Legislature.  The value of each real estate and tangible personal property is established by the County Property Appraiser.  The Board of County Commissioners set the millage or rate of taxation for the county; the School Board for the schools; the city council for each municipality.  The governing bodies of other independent special taxing districts and authorities set the millage rates for those areas.

Please Read & See Where Your Tax Dollars Are Spent

Listed below are the millage rates for 2006

Description

 Rate

Nassau County  

General Fund

6.1821

St. Johns River Wtr. Mgmt.

0.4620

School Bd. (Local Effort)

5.0370

School Bd. (Discretionary)

2.6440

Amelia Isl. Mosq. Control

0.1225
Municiple Service Fund  1.8224
FL Inland Nav. Dist. 

0.0385

TOTAL Nassau County
City of Fernandina Beach

 4.1483

Town of Hilliard

 0.5016

Town of Callahan 

 2.7500

Grand Total Taxes   

























Nassau County Tax Rate Per $1,000 VALUATION

Description

 Rate

Code 005 (Amelia Island outside city limits)

16.3085

Code 002 (Amelia Island & Fernandina Bch)

18.8967

Code 007 (Piney Island w/ Mosquito Control) 16.3085

Code 004 (County-wide outside city limits)

16.1860

Code 003 (County & Hilliard)

14.8652

Code 001 (County & Callahan)

 17.1136













General Infomation

It is the constitutional duty of the Office of Property Appraiser to appraiser for ad valorem tax purposes all property in Nassau County, including real, and personal property.

Unlike many states where the Tax Assessor and Taxing Authorities work together, Florida's Constitution provides a clear separation between the Property Appraiser and the Authorities responsible for setting the Millage Rates to raise revenue.

It is the duty of the Property Appraiser to administer all exemptions. Ad Valorem Tax exemptions allowed under statute includes governmental, religious, charitable, educational, scientific, and literary. There is a $25,000 homestead exemption for every Florida resident who has legal or equitable title to real property in the State of Florida and who resides thereon and in good faith makes it his or her permanent home. First time applicants are required to furnish their social security number, and should have available evidence of ownership i.e., deed, contract, etc. If title is held by the husband alone, a wife may file for him, with his consent, and vice versa. If filing for the first time, be prepared to answer these and other questions:

 

1. In whose name or names was the title to the dwelling recorded as of January 1st?
2. What is the street address of the property?
3. Are you a legal resident of the State of Florida? (A Certificate of Domicile or voter's Registration will be proof if dated prior to January 1st.)
4. Do you have a Florida license plate on your car and a Florida driver's license?
5. Were you living in the dwelling, which is being claimed for homestead exemption on January 1st?

There is additionally a $500 exemption for widows, widowers, the disabled and the blind. Any honorably discharged veteran with a service connected total and permanent disability, surviving spouses of qualifying veterans and spouses of the United States Armed Forces are entitled to exemption on real estate used and owned as a homestead less any portion thereof used for commercial purposes.

The application for all exemptions must be made between January 1 and March 1 of the tax years. Initial application should be made in person at the Property Appraiser's office. Subsequent yearly renewal of exemption status is made by mail. Failure to make application by March 1 of the tax year shall constitute a waiver of the exemption privilege for that year.

Lands used for bona-fide agricultural purposes may be classified as agricultural on the tax roll, which results in a significant reduction from nonagricultural appraised values. Agricultural classification must be applied for and determined annually as required by Florida Statutes. In addition, we keep deed transfers current, maintain maps outlining these boundaries, measure all construction and components of improved parcels and grant exemptions where appropriate.

We are working on a GIS (Geographic Information Systems) base mapping project. When completed these base maps will not only be used by the Property Appraiser but many other county departments to provide improved planning, services and safety for the People of Nassau County.

The Property Appraiser is supervised by the Florida Department of Revenue, with the Property Appraiser being elected every four years by the citizens of Nassau County.

Your appraiser does not determine the amount of taxes you pay. The rate is determined by your taxing authorities. These include your County Commission, School Board, St. Johns Water Management District, Amelia Island / Piney Island Mosquito Control and the Municipalities of Callahan, Fernandina Beach and Hilliard.

James Page and his excellent staff have worked hard to create an office atmosphere that puts you at ease while maintaining professionalism and providing fair and equitable values for EVERYONE.

Property Tax Exemptions

Florida Statutes define property tax exemptions that are available in the State of Florida. Application for these exemptions must be made between January 1st and March 1st of the year for which you apply. The initial application must be made in person at the Property Appraiser's office. If you are confined to your home, arrangements can be made to accommodate your particular situation. Failure to apply for any exemption by March 1st constitutes a waiver of the exemption for that year. You as property owner would then have to wait until the following year to apply. There are provisions within the statues to allow for a late filing of applications for extenuating circumstances.

After the original application has been filed and approved, most exemptions are renewed automatically by the Property Appraiser. This is based on Florida Statutes and approved by the Board of County Commissioners. This automatic renewal helps to ensure you do not lose your exemption simply because you failed to renew one year. However, there are some exemptions that must be renewed annually by the property owner.


EXEMPTIONS FOR WHICH YOU MAY BE ELIGIBLE

$25,000 HOMESTEAD EXEMPTION
A Florida resident who owns a dwelling and makes it his/her permanent legal residence is eligible to apply for homestead exemption. The following requirements are a necessary part of your application for homestead exemption:

1.) You must have legal or equitable title to the real property as of January 1st of the year for which you are applying. 2.) As of January 1st of the year you apply, you must in good faith make the property on which you are applying your permanent legal residence. This also applies to renewals. 3.) You must present Social Security numbers for all owners of the property as part of the application. These numbers are held confidential in our files and are supplied to the Florida Department of Revenue per Florida Statues. 4.) You cannot claim more than one homestead exemption. A husband and wife are considered one entity and therefore are entitled to only one homestead exemption.

Permanent residency is a factual determination made by the Property Appraiser. In making the determination, the following factors are considered:

  • Declarations and statements made by the applicant
  • Place of employment
  • Previous permanent residency and when it was terminated
  • Voter's registration information
  • Driver's license information
  • Place of issuance of license tags of vehicles owned by applicant
  • Address listed on applicant's IRS returns


    SENIOR EXEMPTION
    Additional $25,000 Homestead Exemption for Persons 65 and Over.

    To qualify for the senior exemption:

  • The taxpayer must qualify for and have or file for Homestead Exemption.
  • The taxpayer must be 65 years of age or older on January 1 of the year for which the exemption is claimed.
  • The total annual household income of the taxpayer does not exceed $20,000. (this income threshold is adjusted annually by the percentage change in the average cost-of-living index).
  • The taxpayer must submit a sworn statement of household income to the property appraiser no later than March 1 each year.

    The county or municipality adopts an ordinance that allows the additional senior exemption, which applies ONLY to the taxes levied by the unit of government granting the exemption. Each Taxing Authority has until December 1 of each year to adopt the ordinance and notify our office. They can keep or drop the ordinance from year to year and they can also change the amount of the exemption as they see fit. If no changes are made, the Department of Revenue, notifies this office in late January of the tax year, as to what the current rate will be for the cost of living increase this tax year. That rate is then applied against the previous years' maximum allowable income, to determine income eligibility.


    $500 WIDOWS OR WIDOWERS EXEMPTION
    Widow and widowers who are permanent residents of Florida and who have not remarried are eligible. If a husband and wife are divorced and one of them dies, the survivor is not eligible. You may be asked to have a death certificate filed for the deceased spouse when you apply.


    $500 DISABILITY EXEMPTION
    Florida residents with total and permanent disability or armed service members with at least 10% disability caused by a service-connected disability are eligible. A letter from a Florida physician or a disability award letter from Social Security may be used to verify disability. Veterans may supply a letter from the Department of Veterans Affairs as documentation.


    $500 EXEMPTION FOR BLIND PERSONS
    Florida residents who are blind are eligible. A letter from a Florida physician, the Division of Blind Services, or the Department of Veterans Affairs will serve as documentation that the applicant is blind.


    SERVICE-CONNECTED TOTAL AND PERMANENT DISABILITY EXEMPTION
    Any honorably discharged veteran with a service connected total and permanent disability, surviving spouses of qualifying veterans and spouses of Florida resident veterans who died from service connected causes while on active duty in the armed forces are eligible. A letter from the Department of Veterans Affairs certifying that the total and permanent disability is service connected is required when application is made. This exemption is a total exemption from real estate taxes owned and used as a homestead property, less any portion used for commercial purposes. To be eligible you must be a resident of the State of Florida as of January 1st of the year for which you apply for the exemption. The disability exemption may carry over to the veteran's spouse when they die. You should talk with the Property Appraiser to make this determination.


    EXEMPTION FOR TOTAL AND PERMANENT DISABILITY
    A.) Any real estate owned and used as a homestead by any quadriplegic, less any portion used for commercial purposes, shall be exempt from taxation.
    B.) Any real estate owned and used as a homestead, less an portion used for commercial purposes, by a paraplegic, hemiplegic or other totally and permanently disabled person, as defined in Florida Statute 196.012(11), Florida Statutes, who must use a wheelchair for mobility or is legally blind, shall be exempt from taxation. To be entitled to the total exemption you must:

    A.) Be a permanent resident of the State of Florida as of January 1st of the year in which you apply for the exemption.
    B.) The prior year's gross income for all persons residing in or upon the homestead shall not exceed the amount of income as set forth and adjusted in Section 196.101(4)(a)(b), Florida Statutes. Gross income shall include Veteran's Affairs benefits and any Social Security being paid to the persons residing on the property. A statement of gross income must accompany your application.
    C.) Requires certification from 2 Florida physicians or from the Department of Veterans' Affairs.


    RELIGIOUS, CHARITABLE AND EDUCATIONAL EXEMPTIONS
    Real estate owned by certain religious, charitable or educational entities that is used for religious, charitable or educational purposes is exempt from property taxation. An exemption must be applied for through the Property Appraiser's office. The exemption is not automatic. Contact the office for further information.

    AMENDMENT 10 - Save our Homes

    2007 Save Our Homes CAP IS 2.50%

    Amendment 10 or what is known as Save Our Homes took effect on the 1995 tax rolls. Any property receiving homestead exemption in 1994 which was entitled to the same exemption for 1995 became a part of the Save Our Homes legislation. The property was capped at that time and was not allowed to increase more than 3% per year or the percentage of change in the Consumer Price Index, which ever was lower. This continues to apply to all homestead properties with the cap being applied for the first time during the second year of receiving homestead exemption. No portion of a homestead property that is classified as agricultural is entitled to the cap. Those portions are assessed as non-save our homes and are subject to the market value or increases as deemed necessary. Any changes, additions or improvements to the homestead property are assessed at just value for the first year that they are added to the role. The following year they are then subject to the save our home cap.

    Homestead property loses the Save Our Home cap following a change in ownership. This includes any sale, foreclosure, or transfer of legal title or beneficial title in equity to any person. The property will then be assessed at Just Value following removal the homestead exemption. The property will also be assessed at Just Value following the removal of homestead exemption for any valid reason where there is no change in ownership.

    If the Property Appraiser discovers that a person was not entitled to the homestead assessment limitation within the prior 10 years, the Property Appraiser must record a notice of tax lien in this state subject to the unpaid tax, 50% penalty and 15% interest per annum.

    Please contact this office if you have any questions regarding Amendment 10.


    QUESTIONS AND ANSWERS

  • How is property appraised?
    At least once every three years the Property Appraiser's office is required by Florida Statutes to visit and review every property in the county. However, property values may change each year due to market activity and other factors which affect value. The sales comparison is one method of determining value. Other methods include the cost approach and the income approach.

  • How will I know the value that has been placed on my property?
    Each August you will receive a Notice of Proposed Property Taxes as required by law. This is an important piece of information. When you receive it in the mail it will say "DO NOT PAY - This is not a bill." Please review this information carefully. It will give you the assessed value of your property, any exemptions, and the taxable value of your property for the upcoming year. It will also show you the proposed taxes for the upcoming year as set by the taxing authorities as well as the dates for their public hearings to discuss their budgets.

  • What if I think my assessed value is too high?
    If you believe the assessed value of your property is too high or if you believe you should have received an exemption that does not show, you should contact the Property Appraiser's office at once. The matter can be discussed and probably be resolved at that time. If you still feel your value is too high, you can file a petition with the Value Adjustment Board.