Each summer, Orange County's taxing authorities, the county commission, school board, city councils and special districts, propose budgets and millage rates. The phrase "no new taxes" usually means "we're not raising the millage rate." Florida law defines a tax increase differently, and your TRIM notice shows you the difference.
Millage is a rate, not a revenue number
One mill is $1 of tax for every $1,000 of taxable value. If taxable values across a city rise 6% and the city keeps the same millage rate, the city collects roughly 6% more from the same properties. Owners pay more even though the rate didn't change.
The rolled-back rate
Florida's Truth in Millage (TRIM) law requires each taxing authority to calculate a rolled-back rate: the millage that would raise the same property tax revenue as last year from properties that were already on the roll. New construction is excluded, because taxing a new building is not a tax increase on existing owners.
- If values rose, the rolled-back rate is lower than last year's rate.
- If values fell, it is higher.
Under Florida law, any rate above the rolled-back rate is a tax increase, and the authority must advertise it that way, even if the rate is the same as, or lower than, last year's.
Reading your TRIM notice
Your TRIM notice shows three tax amounts for each taxing authority:
- Last year's taxes
- This year's taxes if the proposed budget change is made, using the proposed rate
- This year's taxes if no budget change is adopted, using the rolled-back rate
Compare columns 2 and 3. If column 2 is higher, that authority is proposing a tax increase under the law. The difference is what the budget change costs you. Our millage rate comparison tool turns the two rates into dollars on your own taxable value.
An example
A city's taxable value on existing property rose 7%. Last year's rate was 6.0 mills. The rolled-back rate is about 5.6 mills. The city proposes to keep 6.0 mills.
- To residents, "the rate isn't going up."
- Under Florida law, the city is proposing a tax increase of about 7% over the rolled-back rate, and it must say so.
For a home with $250,000 of city taxable value, the difference between 5.6 and 6.0 mills is about $100 a year.
What the September hearings decide
Taxing authorities hold public hearings in September before adopting final budgets and rates. The dates and locations are printed on your TRIM notice. Authorities generally cannot adopt a rate higher than the one on the notice without sending new notices to every taxpayer. Public comment at these hearings is how residents weigh in on rates, because the Value Adjustment Board cannot change millage.
Why this matters for your bill
Your tax bill depends on value and rate together. Save Our Homes limits how fast a homestead's value rises, but rates are set each year. Understanding the rolled-back rate helps you see whether an increase comes from your value, from a rate decision, or both. The property tax guide explains the full bill, the TRIM notice guide covers every column, and the Orange County property appraiser guide homepage links to everything else.