At a glance
| 2025 millage, Lakeland (transit district) | 18.0402 |
|---|---|
| 2025 millage, Lakeland (outside transit) | 17.5402 |
| 2025 millage, unincorporated (SWFWMD) | 12.9291 |
| Residential fire assessment | $393 per single-family home, where levied |
| Homestead deadline | March 1 |
Polk County property tax rates by city
One mill is $1 per $1,000 of taxable value. The rates below are the 2025 final millages published by the Polk County Property Appraiser and posted by the tax collector.
2025 rates by city and taxing area
| Taxing area | School millage | Non-school millage | Total 2025 millage |
|---|---|---|---|
| Lakeland, in Lakeland Area Mass Transit District (code 91510) | 5.2900 | 12.7502 | 18.0402 |
| Lakeland, outside transit district (code 90510) | 5.2900 | 12.2502 | 17.5402 |
| Lakeland Downtown Development Authority (code 91511) | 5.2900 | 14.7502 | 20.0402 |
| Unincorporated, SW Florida water district (code 90) | 5.2900 | 7.6391 | 12.9291 |
| Unincorporated with Lakeland transit (code 91) | 5.2900 | 8.1391 | 13.4291 |
Why rates differ inside the county
All parcels pay the county general fund (6.6348), the school board (2.2480 local plus 3.0420 state) and a water management district levy. Unincorporated parcels also pay the county's parks, library and stormwater MSTUs (0.8212 combined).
Parcels inside city limits do not pay those MSTUs. Lakeland adds its city operating rate of 5.4323, and the Lakeland Area Mass Transit District adds 0.5000 where it applies. Nearby Auburndale was 16.3594 in its main code.
Check the millage code on the parcel record to see which Lakeland rate applies. Proposed 2026 rates were printed on the August 2026 TRIM notice.
All 17 Polk County cities, 2025
The property appraiser's final 2025 sheet gives each city's operating rate and the total on its main millage code (the code ending in 0, before any transit or lake region district). Cities do not pay the county's parks, library and stormwater MSTUs, so each city total is its own rate plus a 12.1079 base.
| City | City operating rate | Total 2025 millage (main code) |
|---|---|---|
| Auburndale | 4.2515 | 16.3594 |
| Bartow | 6.1080 | 18.2159 |
| Davenport | 7.2500 | 19.3579 |
| Dundee | 7.9000 | 20.0079 |
| Eagle Lake | 7.6516 | 19.7595 |
| Fort Meade | 8.4403 | 20.5482 |
| Frostproof | 6.5530 | 18.6609 |
| Haines City | 7.3395 | 19.4474 |
| Highland Park | 9.9759 | 22.0838 |
| Hillcrest Heights | 0.6786 | 12.7865 |
| Lake Alfred | 6.7500 | 18.8579 |
| Lake Hamilton | 7.9900 | 20.0979 |
| Lake Wales | 8.0462 | 20.1541 |
| Lakeland | 5.4323 | 17.5402 |
| Mulberry | 6.3900 | 18.4979 |
| Polk City | 5.2500 | 17.3579 |
| Winter Haven | 6.5900 | 18.6979 |
Hillcrest Heights, at 12.7865, has the lowest total in the county, and Highland Park, at 22.0838, the highest. The Rancho Bonito district in unincorporated Polk carries its own 9.1272-mill levy, for a total of 22.0563.
Lakeland's total over recent years
The tax collector's posted sheets give Lakeland's total in the transit district (code 91510) as 18.2298 for 2023, 18.0540 for 2024 and 18.0402 for 2025. The city's own rate has been 5.4323 since 2021, down from 5.4644 in 2020, according to the Department of Revenue's municipal data. The small declines came from the state school rate (3.1600, 3.0480, then 3.0420) and the county general fund, which fell from 6.6852 in 2023 to 6.6348.
Worked example: tax on a typical Polk County home
This example uses Zillow's typical home value for Polk County in August 2026, $295,824, and the 2025 City of Lakeland millage of 18.0402. It assumes the property appraiser's assessed value equals that figure, which is a simplification: the just value on a tax roll is set as of January 1 and often differs from a sale price. The formula is taxable value × millage ÷ 1,000, worked out separately for school and non-school levies because the second homestead exemption does not apply to school taxes.
The math, line by line
| Line | Homesteaded | Not homesteaded |
|---|---|---|
| Assessed value | $295,824 | $295,824 |
| School taxable value | $295,824 − $25,000 = $270,824 | $295,824 |
| School tax | $270,824 × 5.2900 ÷ 1,000 = $1,433 | $295,824 × 18.0402 ÷ 1,000 = $5,337 (all levies) |
| Non-school taxable value | $295,824 − $50,722 = $245,102 | $295,824 |
| Non-school tax | $245,102 × 12.7502 ÷ 1,000 = $3,125 | Included above |
| Estimated ad valorem tax | $4,558 | $5,337 |
| If paid in November (4% discount) | $4,376 | $5,124 |
What the estimate leaves out
On these assumptions the homestead exemption is worth about $779 a year on a home at this value. Treat both figures as estimates only. Your actual bill depends on the appraiser's value, your exact taxing district, any other exemptions and the rates adopted for the year. Non-ad valorem assessments such as solid waste, stormwater, fire or CDD charges are billed on top and are not included here.
At the lower Lakeland rate of 17.5402, the homestead estimate falls to about $4,436 and the non-homestead figure to about $5,189.
Polk County exemptions: which cities give seniors more
The homestead exemption and the statewide widow, disability and veteran exemptions are explained in our Florida property tax guide. In Polk you apply with the Polk County Property Appraiser, Neil Combee, online or at the Bartow, Lake Alfred or Lakeland offices, by March 1.
Senior exemption by taxing authority
The appraiser's exemption guide lists where the income-limited senior exemption has been adopted. Polk County (the BoCC), Auburndale, Lakeland and Winter Haven give up to $50,000; Davenport and Lake Wales give up to $25,000. Other cities have not adopted it, so a qualifying senior there saves only on the county levy. School levies are never reduced.
Long-term resident senior exemption
Only Polk County and Auburndale have adopted the 100% exemption for seniors with 25 years' residence in a home with a just value under $250,000. In Auburndale a qualifying owner is exempt from both the county and the city levy, though school taxes, the water management district levy and non-ad valorem charges still apply.
Proof of income in Polk
For each household member who files a federal return, the appraiser asks for the Form 1040, W-2s and form DR-501SC. Members who do not file supply their SSA-1099 and a transcript request. Approved exemptions renew automatically while you stay eligible.
Save Our Homes and portability in Polk County
Polk County's taxable value grew about 65% between 2021 and 2025, second only to Lake among the counties on this site, so the gap between a long-time owner's capped value and a buyer's new value can be large here. Portability requires the new homestead application and a DR-501T signed by all owners of the previous homestead. The rules are in our Florida property tax guide.
Paying Polk County property taxes
The Tax Collector for Polk County, Joe G. Tedder, mails bills in November with the usual 4% to 1% early payment discounts, and collects the fire, garbage and lighting assessments on the same bill.
Where to pay in person
Tax collector service centers are in Bartow (430 East Main Street), Davenport (2000 Deer Creek Commerce Lane), Lake Alfred (at the Northeast Government Center), Lake Wales (658 Highway 60 West) and Lakeland (916 North Massachusetts Avenue). Payment kiosks at the service centers and at a Lakeland location on US 98 South take cards, with added fees.
Installment plan deadline
Polk's installment application must be in before May 1 of the tax year, and the prior year's taxes must have been more than $100. Once enrolled you are re-enrolled automatically. The tax collector also administers the homestead tax deferral program.
Charges that are not in the millage
Flat charges on the Polk County bill
Polk County bills several flat assessments that often surprise buyers. The 2025 rate sheet lists a residential fire assessment of $393 per single-family dwelling, $270 per multi-family unit and $197 per mobile home park space, applied where the county fire assessment is levied.
The same sheet shows county garbage collection and disposal at $346.05 per dwelling unit ($281.65 collection plus $64.40 disposal) where the county provides the service.
If a home is in a community development district, check its assessment. For new construction around Lakeland, ask for the CDD's assessment on the specific lot and check the latest tax bill.
How to check a parcel before you buy
Look up the parcel on the tax collector's site and open the most recent bill. Each non-ad valorem line shows the levying authority and the amount. Note any CDD debt assessment and ask the district whether it can be prepaid, and ask the seller whether any special assessment has been approved but not yet billed.
How fast Polk's flat charges have risen
The tax collector's posted sheets show the residential fire assessment was $268 per single-family home for 2023, $281 for 2024 and $393 for 2025. County garbage collection and disposal went from $207 per dwelling unit for 2023 to $337 for 2024 and $346.05 for 2025. On a home that pays both, the flat charges alone rose from $475 to $739 in two years, before any CDD or city fee.
The Department of Revenue's 2025-26 report puts Polk County government's total non-ad valorem assessments at $152.7 million, of which fire was $92.2 million and solid waste $56.5 million.
Appealing to the Polk County value adjustment board
The Polk County Clerk of Courts runs the value adjustment board. The general rules are in our Florida property tax guide.
2026 deadlines in Polk
The property appraiser's petition guide sets 2026 deadlines of June 26 for agricultural classification petitions, July 31 for exemption petitions and September 11, 2026 at 5 p.m. for valuation and portability petitions. The petition must be received by the deadline; a postmark is not enough. Late petitions are only scheduled if the board finds good cause, supported by written proof.
How to file
File online through the Clerk's VAB page, or mail or fax the Department of Revenue form to the Polk County Clerk of Courts, 330 W Church Street, P.O. Box 988, Bartow, FL 33831. The VAB can be reached at (863) 534-4000 or VAB@polkclerkfl.gov. Asking for an informal conference with the appraiser does not extend the deadline.
Legislation and the 2026 ballot in Polk County
Amendment 3 would raise the non-school homestead exemption to $150,000 in 2027 and $250,000 in 2028 (details in our Florida property tax guide). For a Lakeland homesteader in the transit district, the extra $98,589 of exemption at the 2025 non-school rate of 12.7502 would be worth about $1,257 a year before any rate changes. It would not touch Polk's fire and garbage assessments, which are flat charges.
Polk County tax data: values, bills and budgets
Median property tax paid in Polk County
The Census Bureau's 2024 American Community Survey puts the median real estate taxes paid by Polk County homeowners at $2,245 a year, the lowest of the counties on this site, with a median owner-occupied home value of $305,400. More than half of Polk's taxable value is outside city limits, where the base 2025 total was about 12.9 mills, well below Lakeland's rate.
How taxable value has changed
Department of Revenue data puts Polk County's total taxable value at $72.3 billion for 2025, up 9.0% from $66.4 billion in 2024 and up from $43.9 billion in 2021. Lakeland's taxable value rose from $11.24 billion to $12.05 billion over the last year, Winter Haven's from $4.75 billion to $5.35 billion, and Haines City's from $3.38 billion to $4.01 billion.
Common questions
How much is the Polk County fire assessment?+
For 2025 the residential fire assessment was $393 per single-family home, $270 per multi-family unit and $197 per mobile home park space, where the county fire assessment applies. It was $268 for a single-family home in 2023 and $281 in 2024. It is a flat charge, so it does not change with the home's value.
Which Polk County cities have the senior exemption?+
According to the Polk County Property Appraiser, Polk County, Auburndale, Lakeland and Winter Haven give up to $50,000 to qualifying low-income seniors, and Davenport and Lake Wales give up to $25,000. Only Polk County and Auburndale have adopted the full long-term resident exemption for homes with a just value under $250,000.
What is the property tax rate in Winter Haven?+
Winter Haven's 2025 city operating rate was 6.5900 mills, for a total of 18.6979 on its main code and 19.0232 where the Lake Region Lakes Management District levy applies. Winter Haven grants up to $50,000 of senior exemption on city taxes.
What was the 2026 VAB deadline in Polk County?+
Valuation and portability petitions for 2026 had to be received by the VAB clerk by 5 p.m. on Friday, September 11, 2026. Exemption petitions were due July 31 and agricultural classification petitions June 26. A postmark by the deadline is not enough, and late petitions need written proof of good cause.
When is the Polk County installment plan deadline?+
The application must reach the Tax Collector for Polk County before May 1 of the tax year, and your prior year's taxes must have been more than $100. Once you are enrolled, you are re-enrolled automatically each year.
What is the median property tax in Polk County?+
The Census Bureau's 2024 American Community Survey puts the median real estate taxes paid by Polk County homeowners at $2,245 a year, with a median home value of $305,400. That excludes flat charges such as the $393 fire assessment and $346.05 garbage assessment, which are billed separately.
Sources
- Polk County Property Appraiser via Polk County Tax Collector: 2025 Final Millage Rates
- Polk County Tax Collector: Millage rates and fees
- Polk County Property Appraiser: Online exemptions
- Florida Department of Revenue: Property Tax Information for Homestead Exemption (PT-113)
- Florida Department of Revenue: Additional Homestead Exemption Adjustment (revised January 2026)
- Florida Department of Revenue: Save Our Homes annual increase table (revised January 2026)
- Florida Statutes: section 197.162, discounts for early payment
- Florida Department of State: Proposed Constitutional Amendments for the General Election, November 3, 2026
- Florida Department of Revenue: Petitions to the Value Adjustment Board (PT-101)
- Florida Department of Revenue: Property Tax Benefits for Persons 65 or Older (PT-110)
- Tax Collector for Polk County: 2024 final millage rate sheet
- Tax Collector for Polk County: 2023 final millage rate sheet
- Tax Collector for Polk County: Locations
- Tax Collector for Polk County: Installment options
- Tax Collector for Polk County: Property taxes
- Polk County Property Appraiser: Do you qualify (exemption guide, revised 09/2026)
- Polk County Property Appraiser: Value adjustment board petition process (R. 06/2026)
- Florida Department of Revenue: 2025 municipal report (data book)
- Florida Department of Revenue: 2021 municipal report (data book)
- Florida Department of Revenue: 2025 taxable value by county (data book)
- Florida Department of Revenue: 2021 taxable value by county (data book)
- Florida Department of Revenue: Non-ad valorem assessments by county, FY 2025-26
- Census Reporter: Median real estate taxes paid (B25103), Polk County, ACS 2024 1-year
- Census Reporter: Median value (B25077), Polk County, ACS 2024 1-year