AD VALOREM TAXES

The Real Estate and Tangible Personal Property tax rolls are written by the office of the Property Appraiser. The property appraiser determines the ownership, mailing address of the property owner, legal description of the property and value of the property.

Exemptions for Homestead, Disability, Widows, etc… and Agricultural Classifications are also determined by the Property Appraiser's office.

The Property Appraiser then calculates the taxes by multiplying the property value less any exemptions by the millage rate which is determined by the various taxing authorities of the County; ie, Board of County Commissioners, City of Lake City, Columbia County School Board, etc… The tax roll is then certified to the Tax Collector for collection.