Knowing who sets your property taxes and what the money pays for can be confusing. Here's a quick reference guide to this community's major local governing bodies and other tax-levying entities.

• Hillsborough County

Board of County Commissioners - County government provides services for all County residents and urban services to residents of unincorporated Hillsborough County. The urban services include road maintenance, emergency medical services, construction regulation, fire protection and law enforcement. If you own property anywhere in unincorporated Hillsborough County, your tax bill contains a Municipal Service Taxing Unit (MSTU) levy to pay for these services. Garbage collection and disposal are paid through an annual service charge, as is stormwater control. Water and sewer services are paid through customer fees.

County government also funds a number of services for all residents of Hillsborough County. These services include mosquito spraying, public assistance, a health care program, programs for the elderly, help for troubled children and their families, consumer assistance, licensing of child care providers, medical examiner services, a full-time, year-round Head Start program, an animal shelter, and the Cooperative Extension Service.

By state law, County revenues also fund a portion of the budgets of several other agencies, such as the Constitutional Offices, the circuit and County courts systems, the Environmental Protection Commission and the Planning Commission. Everybody who owns property in Hillsborough County, even if that property is inside city limits, is assessed a Countywide tax.

• Municipalities

Tampa - The city government is run by an elected mayor and a seven-member City Council. The council approves the mayor's recommendations on taxing, finances and plans for city improvements and passes ordinances. The mayor, as the city's chief executive officer, is responsible for enforcing the ordinances and running the city on a day-to-day basis.

Temple Terrace - This city is governed by an elected mayor and a five-member City Council. All are elected citywide. The mayor presides over City Council meetings but votes only in case of a tie. The council hires a city manager to develop a budget and run city operations.

Plant City - Residents of this eastern Hillsborough municipality elect five members to a City Commission. Voters select a mayor annually from among the city commissioners. A hired city manager is responsible for the city's daily functions.

• School Board

The School Board is a separate authority made up of seven members elected Countywide. The school superintendent is appointed. The system includes programs for early childhood education, kindergarten, elementary and secondary, adult education in academic, vocational and technical areas, partnership schools, programs for exceptional students, and magnet schools.

Hillsborough County Public Schools

• Other Authorities With Taxing Powers

Hillsborough Area Regional Transit Authority - HARTline provides public bus transportation. It is directed by an 11-member board appointed by the County Commissioners, the cities of Tampa and Temple Terrace, and the Governor. The board can levy an annual property tax of up to .5 mills, or 50 cents in tax for every $1,000 of assessed, taxable property value.

Port Authority - This authority provides for construction and maintenance of public-owned port facilities and for leasing of waterfront property for port and industrial development. Its five-member board (Tampa Mayor, a County Commissioner and three members appointed by the Governor), may levy a property tax of up to .5 mills.

Children's Board - This agency was established by County voters to improve the quality of life for children and families in Hillsborough County. The governing board includes a County Commissioner, a school board member, a circuit judge from the juvenile division, the superintendent of schools, the district administrator for the Florida Department of Health & Rehabilitative Services, and five persons appointed by the Governor. The board is authorized to levy an annual property tax up to .5 mills.

Southwest Florida Water Management District (SWFWMD) - The district manages flood control programs, authorizes permits for water use, well construction, surface water management and development in wetlands, and regulates water conservation measures. Its 11-member, gubernatorial-appointed governing board can levy an annual property tax of up to .5 mills. In addition, eight watershed basins within the district are overseen by their own boards, which may assess up to .5 of a mill for local water management projects.

Value Adjustment Board
County Center -- 12th Floor
Phone 276-8100, Ext. 6731

The Value Adjustment Board hears petitions from citizens wishing to appeal their property assessments, a homestead or other exemption which had been denied, and appeal an ad valorem tax deferral and/or agricultural classification. Petitions are accepted beginning January 1 of each year. Deadline for filing a petition is 25 days after the Property Appraiser mails the Truth In Millage (TRIM) Notice for appeals of assessments, and 30 days after the Property Appraiser mails the Notice of Denial for appeals of exemption or classification denials. A $15 filing fee per petition is required. If the petitioner prevails at the hearing or in conference with the Property Appraiser, resulting in a reduced assessment or the granting of an exemption or classification, the filing fee is refunded to the petitioner.