FAQ’s
General Questions
Do I need to make an appointment to visit the office?
No. Our main office is open to the public Monday – Friday, 8:00 – 5:00, except for holidays. You can visit our Contact & Location page to see our addresses and office locations.
What is the difference between market value, assessed value, and taxable value?
Every parcel of real property has a market (just) value, an assessed value, and a taxable value.
The market (just) value is the property’s market value. This is determined by market conditions.
The assessed value is the market value minus assessment limitations like the 3% Save Our Homes cap for homestead properties, or the 10% non-homestead cap.
The taxable value is the assessed value minus exemptions and is the value the tax collector uses to calculate the taxes due.
Why are my taxes higher than the previous owner’s?
When the property changes ownership, Florida law requires the property appraiser to remove any exemptions or classifications that the previous owner had and reset the assessed value to market value. This occurs the January 1st after the property is purchased. All caps held by the previous owner are also reset.
Do you have a copy of my survey?
No. Surveys are privately held by the company that performed the survey and are generally not recorded in the Official Records.
Can you estimate what my taxes are going to be?
You can use our tax estimator to determine an approximation of what your future taxes are going to be. You will need to include the purchase price in the calculation. The calculator does not consider if you have any portability from a previous homestead or non-ad valorem tax assessments.
What is the status of my exemption application?
Depending on when you file, your application is likely to be in a pending status until closer to the March 1st deadline. Our office begins processing current year applications between February and May of each year. No news is good news when it comes to your application. If your application is lacking anything or our office needs additional information, we will reach out to you to get the information we need. Our office sends certified denial letters no later than July 1st of each year. Your exemption status will be reflected on your Notice of Proposed Property Taxes that are mailed every August by our office.
How can I look at permits for a specific property?
Our office strives to keep all of our records current and up to date, but we do not keep the permits for a property. You will need to contact the Building / Permitting office for where the property is located.
Unincorporated Nassau County – https://www.nassaucountyfl.com/136/Building-Department
City of Fernandina Beach – https://fbfl.us/76/Building
Town of Hilliard – https://www.townofhilliard.com/forms
Town of Callahan – https://www.townofcallahan-fl.gov/zoning-permits/
You can also use the above information to find the zoning of your property, find out if you are in a flood zone, see if you can split your property, and get elevation certificates.
I have homestead exemption, but my taxes went up more than 3%, I thought my taxes were capped at a 3% increase.
Taxes are not capped at a percentage increase. Homestead properties are capped at a 3% increase in assessed value, less new construction. Taxes are determined by two things, the taxable value of your property and the millage rate. Every taxing authority is responsible for determining their millage rate.
Why can’t I find an address through the property search?
Our search uses predictive suggestions, which means you need to type slowly and wait for the responses to populate. If you still cannot find the address, try searching by the property owner’s name or the parcel number.
Who do I talk to about my CDD fees?
You will need to reach out directly to your CDD representative. Our office does not have any information regarding what your CDD fee is. The CDD fees are included on your annual tax bill that is mailed out by the Nassau County Tax Collector’s Office. CDD’s are considered non-ad valorem tax assessments. The Tax Collector’s Office has a section on their website about them: https://www.nassautaxes.com/Content/NonAdvaloremTaxes
I want to add someone to my deed, can you help me with that?
No. Our office cannot help you prepare a deed. You will need to get legal advice on how the deed needs to be prepared. Once it is prepared, the deed needs to be recorded with the Nassau County Clerk of Circuit Court. Our office will receive a digital copy of the recorded deed and update our tax roll accordingly.
How can I change my mailing address?
Mailing address changes must be submitted in writing. You can submit them using our online form, by mailing in the change, or by emailing the request to sbrandt@ncpafl.com or vjarman@ncpafl.com.
I am a total and permanent service-connected veteran. I have applied for the exemption. What can I get to send to my mortgage company?
Our office starts processing current year applications the February before the March 1st deadline. Once your application is approved with our office, we will mail you a letter stating that you have applied for and have been approved to be exempt from ad valorem taxes. You can forward that letter to your mortgage company. You will still be responsible for paying the non-ad valorem taxes (CDD fees).
Appraisal Questions
How is property appraised?
The Property Appraisers Office is required by Florida Statutes to visit and review every property within the County at least once every five years. However, every property is to be appraised every year at Just Value also known as Fair Market Value. Values change due to changes in market conditions based on supply and demand. There are three approaches to value which are utilized in estimating Just Value or Fair Market Value. The Sales Comparison Approach is the most frequently used. This approach to value best reflects the actions of the market participants and the current economic conditions. The Cost and Income Approaches to value are also used depending on the type of property being appraised. The Just Value of your property should not exceed what the property could reasonably be expected to bring in the open market if offered for sale.
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 market value is too high?
If you believe the market 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.
Why does the property appraiser need to physically come to my property?
Per Florida Statute 193.023(2), our office must conduct a physical inspection at least every five years through on-site visits or aerial photography to review any improvements of the site.
Mobile Homes
If I am an owner of a mobile home can I qualify for Homestead Exemption?
If you have title to a permanently affixed mobile home and the land on which it is located, Florida Law requires that you declare your mobile home as real property. You must apply at the Property Appraiser’s Office for a Real Property (RP) sticker. The sticker is then purchased at Tax Collector’s Office. The mobile home and land will be assessed as real property. Homestead Exemption may be granted if the mobile home meets those requirements and you qualify for the exemption.
What if I own the mobile home and the land?
You could then qualify for homestead exemption. Even if you did not qualify for homestead exemption, you are required by Florida Statutes to purchase real property (RP) stickers for the mobile home. The mobile home would then be assessed as part of the real estate on the tax rolls.
Who determines the listing of a mobile home as real property?
The legislature has required the property appraiser to list mobile homes as real property based on the ownership of the land and the mobile home and whether it is tied down and connected to utilities.
If the Property Appraiser lists a mobile home as real property, does the owner still have to pay the annual license tax?
No. If the Property Appraiser lists a mobile home as real property, the owner pays only the real property tax and the fee for issuance of an RP sticker.
How will the mobile home be listed for tax purposes if a mobile homeowner permanently affixes his or her mobile home to land he or she owns with another person?
Generally, the Property Appraiser lists the mobile home as real property. According to FLORIDA STATUTE 193.075, with multiple owners, if the owner(s) of a mobile home is also one of the owners(s) of the land, the Property Appraiser will list and assess the mobile home as “real property.” Multiple owners can individually claim homestead exemption only on their proportionate share of the total value of the mobile home and land.
How do I purchase the Real Property (RP) sticker?
You need to go to the Property Appraiser’s Office, and you would need the deed to the land and the Title or Registration(s) to the mobile home. The staff will complete a DR-402 form which declares the mobile home to be real property. The DR-402 form should be taken to the Tax Collector’s Office, where you may purchase a Real Property (RP) sticker. The RP sticker is valid for as long as you own both the mobile home and the land on which it resides.
How often do you purchase a Real Property (RP) sticker?
Only one time. If the mobile home is already on the land when you purchase it, the previous owner may have already purchased a Real Property (RP) sticker. If so, you do not have to purchase new ones, unless the sticker is not visible on the mobile home.
How does the sales tax apply to the repairs of mobile homes classified as real property?
Sales tax applies to the repairs of mobile homes classified and taxed as real property, as provided in RULE 12A-1.051, FLORIDA ADMINISTRATIVE CODE (F.A.C.), Improvements to Real Property.
Is a mobile home with a current annual state decal excluded from a Real Property Tax Assessment?
In part, yes, it is. The annual state decal only excludes the mobile home itself. It doesn’t exclude any other attachments/improvements to the property or the mobile home (i.e., well, septic tank, carports).
If my mobile home has been assessed as real property because I have been delinquent in purchasing an annual state decal, how do I get the mobile home portion taken off the Tax Roll?
You must show proof that you have brought your decals up to date and that you as the mobile homeowner don’t own the land. Once proof of ownership has been provided and the state decals are current, the mobile home portion of the assessment will be deleted from the tax roll.
I purchased a mobile home in another county, moved it onto my property here. The mobile home already had a Real Property sticker. Do I still need to apply for my own RP sticker?
Yes. Any time you move a mobile home off the original property you must apply for a new decal.
If I didn’t receive a title or registration when I purchased my mobile home, will I be able to purchase a Real Property sticker?
No. Title needs to be transferred to the owner of the land before an RP sticker can be issued. Contact the Tax Collector’s Office for more information.
If the owner of a mobile home that does not qualify as real property receives an assessment for tangible personal property (TPP) tax, can he or she cancel the assessment by paying the previous year’s annual license tax and purchasing the MH sticker?
No. Paying the license tax after the Property Appraiser makes an assessment does not cancel the assessment. Any mobile home that does not bear a current MH sticker on January 1 is TPP and is taxed as such for that year.
What if the mobile homeowner bought the MH sticker but did not have it properly affixed on January 1?
The mobile homeowner may request relief from the TPP tax if he or she can prove the MH sticker was purchased before January 1 of the current tax year.
Does the occasional or isolated sales tax exemption apply to mobile homes classified as tangible personal property?
No. Any transfer of ownership of a mobile home classified as TPP or that have an MH sticker is subject to sales and use tax. The occasional or isolated sales tax exemption in RULE 12A-1.037, F.A.C., does not extend to mobile homes classified as TPP or that have an MH sticker.
Does sales tax apply to the repairs of mobile homes classified as tangible personal property?
Yes, repairs and improvements to mobile homes classified as TPP or that have an MH sticker are subject to sales tax on the total charge for the repairs and improvements which includes materials and labor, as provided in RULE 12A-1.006, F.A.C. Discretionary sales surtax also applies to repairs completed in a county with a surtax.
How does sales tax apply to appurtenances?
Appurtenances means furniture, freezers, refrigerators, drapes, air conditioner compressor / condenser units located outside the mobile home, or other appurtenances, which get sold in conjunction with the mobile home.
The sale of appurtenances in conjunction with a mobile home classified as TPP or that have an MH sticker by registered dealers or persons required to be registered is taxable. Sales tax and applicable discretionary surtax apply to the sale of appurtenances.