Miami-Dade tax rates, exemptions, and deadlines cover four main obligations: property tax, sales tax, lodging tax on short stays, and a narrow restaurant tax. Property tax rates run roughly 15 to 24 mills depending on which of the county’s 34 municipalities or unincorporated area you live in, meaning about $15 to $24 per $1,000 of taxable value.1Miami-Dade County Property Appraiser. 2025 Adopted Millage Rates Sales tax is 7 percent (6 percent state plus a 1 percent county surtax). Hotel guests pay an additional 6 percent bed tax on top of that. The two dates that matter most: March 1 to apply for exemptions, and March 31 to pay your property tax bill before it goes delinquent.
How Property Tax Is Calculated
One mill equals one dollar of tax for every $1,000 of assessed taxable value.2Florida Department of Revenue. A Florida Homeowners Guide – Millage Your total millage is the sum of levies set by the Board of County Commissioners, the School Board, the South Florida Water Management District, the Children’s Trust, and your city if you live in one.
For the 2025 tax year, unincorporated Miami-Dade came in at about 16.93 mills. Cities ranged from roughly 15.51 in Key Biscayne to 24.32 in Biscayne Park.1Miami-Dade County Property Appraiser. 2025 Adopted Millage Rates A $300,000 taxable value in unincorporated Miami-Dade runs about $5,079 before exemptions. The same home in a high-millage city can owe thousands more. Pull the adopted millage chart for your specific municipality before estimating.
Homestead Exemption and the March 1 Deadline
Florida’s homestead exemption is the biggest break most homeowners will get. Make the property your permanent residence as of January 1 and you can reduce taxable value by up to $50,000. The first $25,000 applies to every taxing authority, including schools. The second $25,000 only applies to properties assessed above $50,000 and does not reduce school-district taxes.3The Florida Legislature. Florida Code 196.031 – Exemption of Homesteads
You apply through the Miami-Dade County Property Appraiser’s office. The deadline is March 1 of the tax year you want the exemption. Miss it and you wait until the following year or petition the Value Adjustment Board.
Other Property Tax Exemptions
Several additional reductions target specific groups. All of them share the March 1 filing deadline with the Property Appraiser.
- Seniors 65 and older may qualify for up to $50,000 more off taxable value where the county or municipality has adopted the additional senior exemption by ordinance, subject to an annually adjusted income limit.4Florida Department of Revenue. Property Tax Benefits for Persons 65 or Older
- Veterans age 65 or older with a combat-related disability receive a discount on ad valorem taxes on their homestead equal to their service-connected disability rating. A 70 percent rating means a 70 percent discount.5The Florida Legislature. Florida Code 196.082 – Discounts for Disabled Veterans
- Veterans with a total and permanent service-connected disability may receive a complete exemption from ad valorem taxes on their homestead.6Florida Department of Revenue. Property Tax Benefits for Active Duty Military and Veterans
- The veteran’s discount or exemption can carry over to a surviving spouse who holds title and has not remarried.5The Florida Legislature. Florida Code 196.082 – Discounts for Disabled Veterans
- Widows, widowers, and persons with permanent disabilities get a $5,000 reduction in assessed value. Veterans with a partial disability of at least 10 percent also get a $5,000 reduction on any property they own.6Florida Department of Revenue. Property Tax Benefits for Active Duty Military and Veterans
Veterans need a letter from the U.S. Department of Veterans Affairs stating their disability percentage plus proof of honorable discharge.
Save Our Homes Cap and Portability
Once you’re homesteaded, Save Our Homes caps how fast your assessed value can climb: 3 percent per year or the change in the Consumer Price Index, whichever is lower.7Florida Department of Revenue. Save Our Homes Assessment Limitation and Portability Transfer In a rising market, the gap between your capped assessed value and the property’s market value can be worth tens of thousands.8Miami-Dade County Property Appraiser. Save Our Homes
Sell and buy another Florida homestead and you can transfer some or all of that accumulated benefit through portability. Portability requires a separate application from the homestead exemption itself, which is why many homeowners miss it.
Non-homestead properties (rentals, second homes, commercial buildings) get a looser 10 percent annual cap, excluding school-board levies.9The Florida Legislature. Florida Code 193.1554 – Assessment of Nonhomestead Residential Property It applies automatically but resets on a change of ownership or when a major improvement increases market value by at least 25 percent.10Miami-Dade County Property Appraiser. Non-Homestead Cap
Sales Tax: 7 Percent With a Surtax Cap
Most purchases in Miami-Dade are taxed at 7 percent: Florida’s 6 percent state sales tax plus a 1 percent county discretionary sales surtax.11Florida Department of Revenue. Discretionary Sales Surtax Information for Calendar Year 2025 The surtax is authorized under Florida Statute 212.055.12Florida Legislature. Florida Code 212.055 – Discretionary Sales Surtaxes
The catch for business owners: the 1 percent surtax applies only to the first $5,000 of any single item of tangible personal property.13The Florida Legislature. Florida Code 212.054 – Discretionary Sales Surtax Limitations, Administration, and Collection On a $20,000 piece of equipment, the full 7 percent hits the first $5,000 and only 6 percent applies to the remaining $15,000. Items sold together as a working unit count as a single item. Late or underpaid returns carry a 10 percent penalty.14The Florida Legislature. Florida Code 212.12 – Dealer Collection and Enforcement
Hotel and Short-Term Rental Taxes
Anyone staying six months or less pays a 6 percent county bed tax on top of the 7 percent sales tax. That 6 percent breaks into three levies:15Miami-Dade County. Tourist and Restaurant Taxes
- Convention Development Tax: 3 percent, countywide except Surfside and Bal Harbour.
- Tourist Development Tax: 2 percent, countywide except Surfside, Bal Harbour, and Miami Beach.
- Professional Sports Facilities Franchise Tax: 1 percent, countywide except Surfside, Bal Harbour, and Miami Beach.
Miami Beach adds its own 4 percent municipal resort tax on top of the 3 percent Convention Development Tax.15Miami-Dade County. Tourist and Restaurant Taxes The state authority for these taxes is Florida Statute 125.0104, and they apply to every kind of transient accommodation: hotels, condos, single-family rentals, mobile-home parks.16The Florida Legislature. Florida Code 125.0104 – Tourist Development Tax
Short-term rental hosts in unincorporated Miami-Dade must comply with Section 33-28 of the county code, which regulates vacation rentals under 30 days.17Miami-Dade County. Short-Term Vacation Rentals Hosts inside a city should check the municipal rules, which vary.
Restaurant Food and Beverage Tax
Miami-Dade imposes a 1 percent tax on food and beverage sales at restaurants that hold a state license to serve alcohol for on-premises consumption and gross more than $400,000 per year. Hotels and motels are excluded. The revenue funds the Miami-Dade Homeless Trust.18Miami-Dade County Homeless Trust. About Us – Section: Food and Beverage Tax
Property Tax Payment Deadlines and Early-Payment Discounts
The Tax Collector mails property tax bills around November 1. Florida rewards early payment with a sliding discount:19The Florida Legislature. Florida Code 197.162 – Tax Discount Payment Periods
- November: 4 percent off
- December: 3 percent off
- January: 2 percent off
- February: 1 percent off
- March: no discount, still on time
Full payment is due by March 31. Taxes become delinquent on April 1.20Florida Department of Revenue. Tax Collector Property Tax Calendar Paying a $5,000 bill in November instead of March saves $200.
Payment isn’t final until the bank clears the funds. During peak season, the Tax Collector advises allowing a minimum of four weeks for online payments to fully process.21Miami-Dade County Office of The Tax Collector. Payment Methods Don’t cut it close to April 1.
Quarterly Installment Plan
If a lump sum is hard, Florida offers a quarterly installment plan. Estimated taxes must exceed $100 per tax notice, and you have to file an application with the Tax Collector by April 30 of the year you want to start.22Florida Department of Revenue. Application for Installment Payment of Property Taxes Once you’re in, you stay in each year automatically unless you miss the first payment.
The four quarters, each based on one-quarter of the prior year’s bill, carry their own tapering discounts:23The Florida Legislature. Florida Code 197.222 – Prepayment of Estimated Tax by Installment Method
- First installment, due June 30: 6 percent discount
- Second, due September 30: 4.5 percent discount
- Third, due December 31: 3 percent discount plus half of any adjustment for actual taxes
- Fourth, due March 31: no discount, plus the remaining adjustment
Miss the first payment by July 31 and you’re dropped from the plan for the year. You’ll have to reapply by the next April 30.
What Happens If You Don’t Pay
Delinquency starts April 1 and a 3 percent penalty is added. The county then holds a tax certificate sale, typically on or before June 1.24The Florida Legislature. Florida Code 197.432 – Sale of Tax Certificates for Unpaid Taxes
A certificate sale is a lien auction, not a sale of your property. Investors bid to pay your delinquent taxes in exchange for earning interest. To clear the lien, you pay the Tax Collector the certificate’s face value plus accrued interest and a redemption fee. The holder earns a minimum of 5 percent interest regardless of how quickly you redeem.
Two years after the certificate is issued, the holder can apply for a tax deed and force a public auction of the property through the Clerk of the Circuit Court. If it sells, you lose the home. The Tax Collector sends warning letters around February to owners nearing this point, but by then the financial hole is deep.
Appealing Your Assessment
If you think the Property Appraiser has overvalued your home, start with an informal meeting at the Appraiser’s office. If that doesn’t resolve it, you can petition the Value Adjustment Board.25Miami-Dade County Property Appraiser. Appealing Your Assessment
The deadline is 25 days after the TRIM (Truth in Millage) notice is mailed, which typically happens in late summer.25Miami-Dade County Property Appraiser. Appealing Your Assessment The filing fee is capped at $50 per parcel.26Florida Department of Revenue. PTO 25-01 Increased Filing Fee for Petitions Filed with the Value Adjustment Board Bring evidence: recent comparable sales, an independent appraisal, or documentation of property defects. A special magistrate hears the case, and the board can lower, maintain, or in rare cases raise the assessed value. Successful appeals turn on data, not on complaints about high taxes.