Real Estate Property Tax

The Real Estate and Tangible Personal Property tax rolls are prepared by the Property Appraiser's office. They determine the ownership, mailing address, legal description and value of the property.

The taxes are calculated by multiplying the property value less any exemptions by the millage rate, which is determined by the various County taxing authorities. A millage rate is the rate of tax per thousand dollars of taxable value.

2009 Millage Rates by Taxing Authority:

2009
County	3.4076
School – Required Local Effort	2.183
School – Disc	2.471
NW FL Water Management	0.045
NW Mosquito Control District	0.4912
SW Mosquito Control District	0.0986
SW Fire District 2	0.76
DeFuniak	4.5
Freeport	3.93

Each August Walton County property owners are mailed a Trim Notice by the Property Appraiser's Office. This notice provides land owners with an estimated tax bill. If property owners have any questions related to the Trim Notice, questions should be directed to the Property Appraiser's office upon receipt.

In October, the Property Appraiser's Office provides the Tax Collector's Office with a Certified Tax Roll. The Tax Roll is then used to generate property tax bills. Bills are mailed to Walton County residents before November 1st of each year. Once bills are printed, any changes in the assessed value of a property must be issued through the Property Appraiser's Office. The Tax Collector's Office cannot reduce or adjust the amount of taxes due on any tax account.

Collection and Discounts 

The Tax Collector's Office serves as the collector of property taxes. Property owners making tax payments can receive discounts on their taxes by making payments early. The following discounts apply to property tax payments:

• November 30- payments received in the office (a payment postmarked by the 31st does not qualify) by the 30th will receive a 4% discount.
  
• December 31- payments postmarked by the 31st will receive a 3% discount.
  
• January 31- payments postmarked by the 31st will receive a 2% discount.
  
• February 29- payments postmarked by the 29th of February will receive a 1% discount.
  
• March 31- no discount is received and no penalty is applied to the account.
  
• After March 31- penalties are applied to the account.