The Martin County Office of the Tax Assessor is responsible for listing, appraising, and assessing real and personal property. The Tax Assessor also processes applications for the present use value program, the elderly and disabled tax relief programs, and tax exemptions that may be granted under state laws.
Each January, the Tax Assessor mails abstracts to all owners of personal property for the purpose of listing the property for taxation. These forms must be completed and returned to the Tax Assessor no later than January 31.
Each spring, the Martin County Board of Commissioners establishes the tax rate for the coming year. Afterwards, taxes due are computed on the basis of the value of real and personal property owned. Bills are printed and mailed in the first week of August. Bills are then due September 1. After January 5 (of the following calendar year), interest is assessed on the basis of delinquency.
State law provides for a reduction of property taxes for certain qualified taxpayers 65 years of age or older and for citizens who are totally and permanently disabled. Further information about this feature of the law may be obtained from Tax Assessor’s Office.
Martin County’s current tax rate is $0.81 per $100 of value. State law requires that a revaluation must be done at least every eight years. The next revaluation for Martin County is anticipated to be effective on January 1, 2025.
Property tax cards and tax maps are available on Martin County's GIS/Mapping website.