The property tax roll is one of the most important tools in Franklin County’s property tax system. It serves as the official record of all taxable properties within the county and outlines key valuation data used to determine how much each property owner owes in taxes for a given year. This section explores the definition, purpose, and the responsibilities of the Franklin County Property Appraiser in maintaining the tax roll.
A property tax roll—also known as the assessment roll or ad valorem tax roll—is a comprehensive listing of all real property within Franklin County, Florida, that is subject to property taxation. It includes critical information such as:
- Owner names and mailing addresses
- Parcel identification numbers
- Assessed values, market values, and taxable values
- Applicable exemptions (e.g., Homestead, veteran, senior)
- Property classifications (residential, commercial, agricultural, etc.)
The primary purpose of the tax roll is to ensure transparency and fairness in property taxation by clearly showing how property values are assessed and how tax liabilities are calculated.
Who Maintains the Tax Roll in Franklin County?
The Franklin County Property Appraiser is the official entity responsible for compiling, certifying, and submitting the property tax roll each year. This office works closely with other local government agencies—such as the Tax Collector, School Board, and Board of County Commissioners—to make sure the data is accurate and that all statutory deadlines are met.
Once the roll is completed, it is submitted to the Florida Department of Revenue for review and approval, ensuring compliance with state regulations.
Role of the Franklin County Property Appraiser
The Franklin County Property Appraiser plays a central role in the property tax process by:
- Determining fair market value for every parcel
- Applying exemptions and assessment caps (e.g., Save Our Homes)
- Classifying property according to land use and zoning
- Generating the preliminary and final tax rolls annually
- Submitting required reports to the state
The Appraiser’s Office does not set tax rates (millage) or collect property taxes. Instead, it ensures that the data used to levy those taxes is accurate, equitable, and up to date. Their work supports transparency, prevents tax inequities, and helps local governments fund essential services like schools, roads, and emergency response.
What’s Included in the Franklin County Tax Roll?
The Franklin County Property Tax Roll is a foundational record used by the county and taxing authorities to determine how much property tax each parcel owner is responsible for in a given year. Compiled and maintained by the Franklin County Property Appraiser, the tax roll ensures fair and consistent property tax assessments across the county. It is updated annually and plays a vital role in Florida’s property tax system. Below is an in-depth explanation of the key components included in the tax roll:
Property Ownership Details
Every parcel listed in the tax roll is accompanied by the legal ownership details. This includes:
- The full name(s) of the current property owner(s)
- The owner’s mailing address, which is used to send TRIM notices, tax bills, and other official correspondence
- Date and method of acquisition (e.g., deed transfer, inheritance, purchase)
This information helps maintain accountability and transparency, and it allows the public to verify who legally owns any parcel in Franklin County.
Assessed Value and Market Value
Each property is evaluated annually to determine:
- Market Value: This is the estimated amount the property would sell for in an open and competitive real estate market as of January 1 of the tax year.
- Assessed Value: This is the capped value used for tax purposes after accounting for any legal assessment limits, such as Florida’s “Save Our Homes” cap, which limits how much a homesteaded property’s assessed value can increase year-to-year.
Understanding these values is critical for taxpayers, as they form the basis for calculating the taxable value of the property.
Exemptions and Tax Reductions
The tax roll lists all exemptions applied to a property, such as:
- Homestead Exemption (standard and additional amounts for seniors or the disabled)
- Veteran Disability Exemption
- Widow/Widower and Blind Exemptions
- Senior Limited-Income Exemption
- Totally and Permanently Disabled Persons Exemption
Each exemption lowers the taxable value, directly reducing the amount of property taxes owed. The tax roll also notes whether exemptions are automatically renewed or require reapplication.
Parcel Identification and Legal Descriptions
Every property in the tax roll is assigned a unique Parcel ID number (sometimes called a PIN or Folio Number). This number is used to track the parcel in:
- GIS mapping tools
- Assessment history databases
- Sales and tax record lookups
In addition, the legal description of the parcel is included. This is a precise, legally recognized description of the land’s boundaries and location, often based on surveys, plats, or subdivision lot numbers.
Property Classification and Land Use Codes
The tax roll classifies each property based on its primary use, using standardized property use codes. Examples include:
- Residential (single-family, condos, mobile homes)
- Agricultural (farmland, timberland, grazing land)
- Commercial and Industrial
- Institutional or government-owned properties
- Vacant or undeveloped land
These classifications are important because they impact how the property is assessed and taxed. For example, agricultural land may be assessed under special valuation rules under Florida’s Greenbelt Law.
Taxable Value and Applicable Millage Rates
The taxable value is the amount used to calculate your actual property tax bill. It’s determined by subtracting all applicable exemptions from the assessed value.
Millage rates—expressed as dollars per $1,000 of taxable value—are then applied. These rates are:
- Set annually by local taxing authorities (e.g., county, school board, fire district, etc.)
- Listed individually on the TRIM notice and final tax bill
- Used to fund public services like schools, emergency services, and infrastructure
The tax roll contains this complete breakdown to ensure full transparency and help property owners understand how their taxes are calculated.
Annual Tax Roll Cycle in Franklin County
The Annual Tax Roll Cycle is the official process through which Franklin County prepares, maintains, and certifies its property tax assessments. This cycle follows a strict timeline governed by Florida law and ensures that property values, exemptions, and tax rates are properly applied each year. Below is a breakdown of the major stages of the cycle and what happens at each step.
When Is the Tax Roll Created?
The tax roll is developed throughout the year, but the key assessment date is January 1 of each calendar year. This is the valuation date—meaning all property values and statuses (ownership, exemption eligibility, land use, etc.) are recorded as they exist on that day.
Between January and June:
- The Franklin County Property Appraiser’s Office collects sales data, building permits, zoning changes, and ownership transfers.
- Field inspections, aerial imaging, and digital record reviews help appraisers determine market values for residential, commercial, agricultural, and industrial properties.
- Preliminary assessed values and exemption applications are processed and reviewed.
When Are Updates and Changes Made?
From May to August, the property appraiser finalizes assessments and applies approved exemptions. During this time:
- Property owners may receive notices if their value has significantly changed.
- Corrections for ownership, exemptions, or classification can be made.
- Mid-year updates may occur due to appeals, legal changes, or discovered errors.
In August, property owners receive their TRIM Notice (Truth in Millage), which includes:
- The assessed and taxable value of their property
- Proposed millage rates from taxing authorities
- An estimate of what they’ll owe in property taxes
This is not a bill but an important notification allowing time to file appeals before final values are certified.
Certification and Submission to the Department of Revenue
After all values are finalized and appeal periods close:
- The Franklin County Property Appraiser certifies the tax roll, generally by July 1, or later if approved by the Florida Department of Revenue (DOR).
- The certified roll is officially submitted to the Florida DOR for review and compliance approval.
- Once approved, the roll is forwarded to the Franklin County Tax Collector, who issues the actual property tax bills in November.
Final property tax payments are due by March 31 of the following year, with early payment discounts available from November through February.
How to Access Franklin County Tax Roll Information
Understanding your property’s assessment, exemptions, and taxable value starts with knowing how to access the Franklin County tax roll. The Property Appraiser’s Office offers multiple convenient ways for residents, professionals, and researchers to view, download, or request tax roll data. Whether you’re performing a quick lookup or conducting in-depth analysis, there’s a method that fits your needs.
Search Online Through Property Appraiser Website
TOne of the most convenient and accessible ways to review property tax roll information in Franklin County is through the official online property search tool provided by the Franklin County Property Appraiser’s Office. This digital resource is designed to give the public free, real-time access to a wide range of property data and valuation details without the need for login credentials or special software.
Whether you’re a homeowner verifying property details, an investor comparing market trends, or a legal professional conducting research, the search portal offers robust features to support your needs.
Key Features of the Online Search Tool:
- Search by Multiple Criteria:
Users can look up property information using various inputs, including:- Owner Name (full or partial names supported)
- Property Address (house number and street)
- Parcel Number (also known as Property ID or Folio number)
- Subdivision Name or Legal Description (if applicable)
- Detailed Property Profiles:
Once a property is located, you can view:- Assessed and market values
- Taxable value after exemptions
- Homestead or other exemptions applied
- Property size, structure details, and zoning
- Sales history and previous assessment values
- Access to Tax Roll and Millage Rates:
The site also provides insights into the annual tax roll data, millage rates, and the way property taxes are calculated based on value and local government levies. - Mobile and Desktop Friendly:
The interface is optimized for use across computers, tablets, and smartphones, making it easy to search from anywhere. - Regular Updates:
The property records database is updated frequently to reflect new assessments, ownership transfers, and exemption changes, ensuring users receive accurate and timely information.
How to Access:
To use the tool, visit the Franklin County Property Appraiser’s official website, and look for navigation items labeled “Search Records,” “Property Search,” or “Tax Roll Lookup.” The search interface is typically located on the homepage or under a dedicated “Records” or “Search” tab.
Pro Tip: Bookmark the site if you plan to access property data regularly. You can also export certain records as PDFs or spreadsheets for offline reference.
Request Physical Records or Reports
If you need certified copies, printed summaries, or specific portions of the tax roll (e.g., commercial parcels or tax-exempt properties), you can submit a formal records request to the Property Appraiser’s Office. These may be useful for:
- Legal filings or documentation
- Large-scale investment or land development reviews
- Archival or historical property analysis
Requests can typically be made in person, by mail, or by email. Fees may apply depending on the volume and type of records requested.
GIS Maps and Parcel-Level Data Access
Franklin County offers access to interactive GIS mapping tools where users can:
- Visually explore property boundaries
- Overlay flood zones, zoning layers, and land use codes
- Click parcels to view assessed values and ownership information
- Export spatial data and reports for specific geographic areas
GIS maps are especially valuable for developers, surveyors, and environmental consultants looking to analyze land across large areas.
Access Franklin County GIS Mapping: https://franklincountyflorida.maps.arcgis.com
Public Access Terminals or Office Visits
For those who prefer in-person service or need assistance, public access computer terminals are available at the Franklin County Property Appraiser’s Office. Office staff can help:
- Navigate the tax roll system
- Locate obscure or legacy records
- Print or scan documents on site
This method is particularly useful for residents who are not comfortable with digital tools or need assistance verifying property data or completing applications.
How the Tax Roll Affects Your Property Taxes
Understanding how the Franklin County tax roll impacts your annual property tax bill is essential for all property owners. The tax roll is more than just a list—it’s the foundation used to calculate how much each property owner owes in property taxes. From assessed value to exemptions and millage rates, here’s how the process works:
Connection Between Assessed Value and Tax Bill
Each year, the Franklin County Property Appraiser determines the assessed value of every property based on market conditions and legal guidelines. This assessed value is a key component of the tax roll and forms the basis for your tax obligation.
- Market Value is an estimate of what your property would sell for on the open market.
- Assessed Value is typically equal to the market value unless affected by caps or exemptions.
- Taxable Value is the final amount on which taxes are levied, after exemptions are subtracted.
Your property tax bill is calculated by multiplying the taxable value by the millage rate set by local taxing authorities.
How Exemptions Reduce Taxable Value
Exemptions play a critical role in reducing the amount of taxes you owe. The Homestead Exemption, for instance, can reduce your taxable value by up to $50,000 if you qualify. Other exemptions—for seniors, veterans, and the disabled—further reduce this amount.
The tax roll will show:
- What exemptions are currently applied to your property
- The adjusted taxable value after all deductions
- How much tax you owe based on the adjusted value and current millage rates
Understanding TRIM Notices (Truth in Millage)
Every August, property owners receive a TRIM notice—short for Truth in Millage. This notice provides a snapshot of how your property value and proposed tax rates will affect your tax bill.
The TRIM notice includes:
- Last year’s property value and taxes
- This year’s proposed value and estimated taxes
- Proposed millage rates from various taxing authorities
- Instructions on how to appeal or contest the valuation
Important: The TRIM notice is not a bill. It’s an informational statement and your opportunity to review and respond before final taxes are set.
What Happens If You Disagree With Your Assessment?
If you believe your property was overvalued or exemptions were missed, you have the right to file an appeal. The steps generally include:
- Contact the Franklin County Property Appraiser’s Office – Many issues can be resolved informally.
- Submit a Petition to the Value Adjustment Board (VAB) – You must file by the deadline listed on your TRIM notice.
- Attend a Hearing – Provide evidence such as independent appraisals, comparable sales, or documentation showing errors in your property record.
Appeals must be filed by the specified date (typically mid-September), and property owners are encouraged to act quickly once they receive their TRIM notice.
Certified vs. Preliminary Tax Rolls
When reviewing property tax information in Franklin County, it’s important to understand the distinction between preliminary and certified tax rolls. Both serve specific roles in the property valuation and taxation process, but they differ in terms of accuracy, timing, and legal standing.
Key Differences Explained
- Preliminary Tax Roll: This version is a draft of the county’s property valuations and is usually prepared in mid-summer. It includes estimated values, potential exemptions, and projected taxes based on proposed millage rates. It is used primarily for planning and review purposes.
- Certified Tax Roll: This is the final, official tax roll submitted to the Florida Department of Revenue after all corrections, appeals, and adjustments have been made. The certified roll is the legal basis for issuing actual property tax bills.
Summary:
| Feature | Preliminary Roll | Certified Roll |
|---|---|---|
| Status | Draft | Final |
| Use | For review & TRIM notices | Used to issue tax bills |
| Subject to Change | Yes | No (unless legally challenged) |
| Legal Standing | Informational | Official & binding |
Why Preliminary Data May Change
Preliminary tax roll data is subject to revision for several reasons:
- Appeals and Petitions: Property owners may file formal challenges to their assessments after receiving TRIM notices.
- Clerical Corrections: Errors in ownership, exemptions, or property characteristics may be identified and corrected.
- Updated Millage Rates: Taxing authorities (e.g., schools, cities, counties) may adjust millage rates before certification.
Because of these variables, preliminary values should be viewed as estimates. Final tax obligations are only confirmed once the roll is certified.
When Is the Tax Roll Finalized and Published?
In Florida, the certification deadline for the final tax roll is typically July 1, though Franklin County may publish its roll slightly before or after this date, depending on internal review processes and volume.
Once certified:
- The tax roll is submitted to the Florida Department of Revenue for compliance verification.
- It is made publicly available through the Franklin County Property Appraiser’s website.
- Property tax bills based on the certified roll are sent out by the Franklin County Tax Collector in November.
Tip: If you’re using the tax roll for investment, legal, or financial planning, always confirm you’re viewing the certified version to ensure accuracy.
Downloading or Requesting Tax Roll Data
Property tax roll data is a valuable resource for homeowners, investors, appraisers, and researchers. Whether you’re analyzing trends, reviewing property values, or compiling market reports, Franklin County provides several ways to access, download, or request this information through the Property Appraiser’s Office.
PDF or Excel Format Availability
The Franklin County Property Appraiser often provides downloadable versions of the tax roll for ease of use:
- PDF Format: Ideal for viewing or printing individual property reports and summaries. Often used by property owners for their own records.
- Excel or CSV Format: Useful for professionals who need to sort, filter, or analyze large sets of data. This format is especially popular among real estate professionals, appraisers, and data analysts.
Most of these files can be found directly on the Property Appraiser’s official website under sections like “Downloads,” “Reports,” or “Tax Roll Archives.”
Requesting Bulk or Historical Data
If you’re looking for tax roll data across multiple years or need access to a bulk dataset that isn’t available online, you can submit a formal request:
- Email or written request to the Franklin County Property Appraiser’s Office
- Specify the data range, file format preference, and intended use (if applicable)
- Allow processing time depending on the size and scope of your request
Some bulk data requests may incur a processing or reproduction fee, especially for large datasets or physical copies.
Contacting the Property Appraiser’s Office for Assistance
If you’re unsure how to locate or interpret the tax roll data you need, the Franklin County Property Appraiser’s Office is available to help:
- In-person visits can provide hands-on help from staff
- Phone or email inquiries are typically addressed during normal business hours
- Public access terminals may be available on-site for self-service use
For the latest contact information, including office hours and online tools, visit the official website or use the contact directory on the Franklin County Property Appraiser’s contact page.
FAQ’s
When it comes to understanding your property taxes and the tax roll, many questions often arise. To help you navigate this important information, we’ve compiled answers to some of the most frequently asked questions about the Franklin County tax roll. Whether you’re curious about how often the tax roll is updated, how to find your property’s assessed value, or where to get assistance, this FAQ section provides clear, concise explanations to guide you through the process.
How often is the tax roll updated?
The Franklin County tax roll is typically updated on an annual cycle. Preliminary data is prepared early in the year to reflect new assessments, exemptions, and ownership changes. The certified tax roll, which is the final and official version, is usually completed and submitted to the Florida Department of Revenue by July or August each year. Updates may also occur periodically throughout the year for corrections or adjustments.
Can I access previous year tax rolls?
Yes, historical tax roll data is generally available for public access. You can view or download previous years’ tax rolls via the Franklin County Property Appraiser’s website or request them directly from the office. These records are valuable for tracking property value trends, ownership changes, and tax history over time.
How do I find my property’s assessed value?
Your property’s assessed value can be found by searching the Franklin County Property Appraiser’s online database. Simply enter your parcel number, address, or owner name in the property search tool to view detailed information, including the current assessed value, market value, exemptions applied, and taxable value. This information is updated annually based on the latest assessments.
Where can I get help understanding my tax data?
If you need assistance interpreting your tax roll information, the Franklin County Property Appraiser’s office provides multiple resources:
- Customer support via phone or email for personalized guidance
- Online FAQs and tutorials on their official website
- In-person visits to the office for direct assistance
- Public access terminals where you can explore property and tax data with staff support
Don’t hesitate to reach out if you have questions about your tax bill, exemptions, or property values.
