Orange County, Florida property tax

ACS 5-year median real estate taxes paid (table B25103) divided by ACS 5-year median value of owner-occupied housing units (table B25077), county-wide. This is a ratio of two independently estimated medians — not the median of the ratio, and not a rate any parcel is billed. It reflects the actual mix of overlapping districts, exemptions and assessment caps as experienced by owner-occupants, and it lags: a 5-year sample centres about two and a half years before its end date.

Layer 1 of the county property-tax corpus: a MEASURED baseline from ACS 2020-2024 5-year, not a published rate. No statutory rate, assessment ratio or exemption has been collected for these counties yet, so nothing here should be read as what a particular property would be billed.

One correction to the usual description of Florida: it does NOT assess at 100% of market price. It assesses at 100% of JUST value, and §193.011(8) — the "eighth criterion" — directs the appraiser to use net proceeds of sale after deducting the usual and reasonable costs of sale. Appraisers apply this as a percentage per land-use code, reported annually on form DR-493, and Rule 12D-8.002(4) requires justification only above fifteen percent. So a costs-of-sale haircut of roughly ten to fifteen per cent sits between market price and assessed value, and it is a genuine per-county, per-year measure with its own citable document. Treating just value as market value overstates Florida's assessment level by about that much. NOT ESTABLISHED, and the one place a residential/commercial ratio divergence could hide: whether any county reports a DIFFERENT eighth-criterion percentage for commercial than for residential. The form permits it per use code, but the all-county DR-493 filings are scanned images that resist text extraction, so only one county was checked. Two link-checker traps on Florida hosts, neither detectable by status code. The Department's data-portal listing URLs of the form /property/dataportal/Pages/default.aspx?path=... are client-rendered: a deliberately bogus path returns HTTP 200 with a byte-identical shell, so such a URL is never evidence that a folder exists. And flsenate.gov silently degrades for unpublished years — /Laws/Statutes/2026/196.183 returns 200 with a page titled "2025 Florida Statutes" and no section body — so only published years may be cited.