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The 2025 Florida Statutes
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F.S. 192.091192.091 Commissions of property appraisers and tax collectors.—(1)(a) The budget of the property appraiser’s office, as approved by the Department of Revenue, shall be the basis upon which the several tax authorities of each county, except municipalities and the district school board, shall be billed by the property appraiser for services rendered. Each such taxing authority shall be billed an amount that bears the same proportion to the total amount of the budget as its share of ad valorem taxes bore to the total levied for the preceding year. All municipal and school district taxes shall be considered as taxes levied by the county for purposes of this computation. (b) Payments shall be made quarterly by each such taxing authority. The property appraiser shall notify the various taxing authorities of his or her estimated budget requirements and billings thereon at the same time as his or her budget request is submitted to the Department of Revenue pursuant to s. 195.087 and at the time the property appraiser receives final approval of the budget by the department. (2) The tax collectors of the several counties of the state shall be entitled to receive, upon the amount of all real and tangible personal property taxes and special assessments collected and remitted, the following commissions:(a) On the county tax:1. Ten percent on the first $100,000; 2. Five percent on the next $100,000; 3. Three percent on the balance up to the amount of taxes collected and remitted on an assessed valuation of $50 million; and 4. Two percent on the balance. (b) On collections on behalf of each taxing district and special assessment district:1.a. Three percent on the amount of taxes collected and remitted on an assessed valuation of $50 million; and b. Two percent on the balance; and 2. Actual costs of collection, not to exceed 2 percent, on the amount of special assessments collected and remitted. For the purposes of this subsection, the commissions on the amount of taxes collected from the nonvoted school millage, and on the amount of additional taxes that would be collected for school districts if the exemptions applicable to homestead property for school district taxation were the same as exemptions applicable for all other ad valorem taxation, shall be paid by the board of county commissioners. (3) In computing the amount of taxes levied on an assessed valuation of $50 million for the purposes of this section the valuation of nonexempt property and the taxes levied thereon shall be taken first. (4) The commissions for collecting taxes assessed for or levied by the state shall be audited, allowed, and paid by the Chief Financial Officer as other warrants are paid; and commissions for collecting the county taxes shall be audited and paid by the boards of county commissioners of the several counties of this state. The commissions for collecting all special school district taxes shall be audited by the school board of each respective district and taken out of the funds of the respective special school district under its control and allowed and paid to the tax collectors for collecting such taxes; and the commissions for collecting all other district taxes, whether special or not, shall be audited and paid by the governing board or commission having charge of the financial obligations of such district. All commissions for collecting special tax district taxes shall be paid at the time and in the manner now, or as may hereafter be, provided for the payment of the commissions for the collection of county taxes. All amounts paid as compensation to any tax collector under the provisions of this or any other law shall be a part of the general income or compensation of such officer for the year in which received, and nothing contained in this section shall be held or construed to affect or increase the maximum salary as now provided by law for any such officer. (5) The provisions of this section shall not apply to commissions on drainage district or drainage subdistrict taxes. (6) If any property appraiser or tax collector in the state is receiving compensation for expenses in conducting his or her office or by way of salary pursuant to any act of the Legislature other than the general law fixing compensation of property appraisers, such property appraiser or tax collector may file a declaration in writing with the board of county commissioners of his or her county electing to come under the provisions of this section, and thereupon such property appraiser or tax collector shall be paid compensation in accordance with the provisions hereof, and shall not be entitled to the benefit of the said special or local act. If such property appraiser or tax collector does not so elect, he or she shall continue to be paid such compensation as may now be provided by law for such property appraiser or tax collector. History.—s. 67, ch. 4322, 1895; ss. 11, 12, ch. 4515, 1897; s. 5, ch. 4885, 1901; GS 594, 595; ss. 63, 64, ch. 5596, 1907; RGS 797, 801; CGL 1028, 1033; s. 1, ch. 17876, 1937; CGL 1940 Supp. 1036(14); ss. 1, 1A, ch. 20936, 1941; ss. 1, 2, ch. 21918, 1943; s. 1, ch. 67-558; ss. 1, 2, ch. 69-55; s. 1, ch. 69-300; s. 6, ch. 70-243; s. 1, ch. 70-246; s. 8, ch. 73-172; s. 1, ch. 74-234; s. 1, ch. 77-102; s. 7, ch. 79-332; s. 8, ch. 81-284; s. 53, ch. 83-217; s. 218, ch. 85-342; s. 1, ch. 91-295; s. 967, ch. 95-147; s. 2, ch. 96-397; s. 172, ch. 2003-261; s. 6, ch. 2006-312. Note.—Former s. 193.65.
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Annotations, Discussions, Cases:
Cases Citing Statute 192.091
Total Results: 12
154 So. 3d 412, 2014 Fla. App. LEXIS 20083, 2014 WL 6910673
District Court of Appeal of Florida | Filed: Dec 10, 2014 | Docket: 2613290
Cited 6 times | Published
appraiser counters that, in accordance with section 192.091, Florida Statutes (2013), “unless and until
275 B.R. 408, 48 Collier Bankr. Cas. 2d 96, 15 Fla. L. Weekly Fed. B 123, 2002 Bankr. LEXIS 241, 39 Bankr. Ct. Dec. (CRR) 68
United States Bankruptcy Court, M.D. Florida | Filed: Mar 25, 2002 | Docket: 1475958
Cited 4 times | Published
fees to be paid by the County pursuant to section 192.091 of the Florida Statutes.[8] Thus, the state
697 So. 2d 1224, 1997 WL 352555
District Court of Appeal of Florida | Filed: Jun 27, 1997 | Docket: 1777385
Cited 3 times | Published
appellant water management district[*] pursuant to section 192.091(2)(a), Florida Statutes (1995) which sets forth
Florida Attorney General Reports | Filed: Apr 7, 1994 | Docket: 3258758
Published
Suwannee River Water Management District under section 192.091(2), Florida Statutes?
In sum:
In light of the
Florida Attorney General Reports | Filed: Nov 27, 1991 | Docket: 3255726
Published
property appraiser is entitled to receive.
6 Section 192.091(1)(b), F.S.
7 See, Crooks v. State, 194 So
Florida Attorney General Reports | Filed: Aug 17, 1989 | Docket: 3256811
Published
amount of the taxes assessed on behalf of FIND. Section 192.091(1)(a), F.S., however, provides:
The budget
Florida Attorney General Reports | Filed: May 26, 1988 | Docket: 3257763
Published
Ch. 71-446, Laws of Florida.
Question One
Section 192.091(2)(b), F.S., entitles tax collectors of the
Florida Attorney General Reports | Filed: Jul 13, 1984 | Docket: 3259034
Published
$50 million; and two percent on the balance. Section 192.091(2)(b)1.-4., F.S. And see, s 5(c), Art. II,
Florida Attorney General Reports | Filed: Dec 22, 1978 | Docket: 3256308
Published
the tax involved and the amount collected. Section 192.091(5), F. S., provides, however, that the provisions
Florida Attorney General Reports | Filed: Oct 14, 1974 | Docket: 3258124
Published
clause, October 1, 1973, therein prescribed." Section 192.091, F.S. 1971, provided for certain "commissions"
Florida Attorney General Reports | Filed: Jul 1, 1974 | Docket: 3255146
Published
have been paid by the county commissioners. Section 192.091, F.S., states that "the commissions of the
Florida Attorney General Reports | Filed: Feb 12, 1974 | Docket: 3256998
Published
to your second question is in the negative.
Section 192.091(2)(c), F.S., reads in relevant part:
"The tax
