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A major misconception that City officials frequently hear is that some residents believe the City Council is responsible for their entire tax bill or at least a significant majority of it. Our new service for renewing a registration for your vehicle, boat or mobile home allows you to pay online and pick up your renewal from one of our offices the same or next day. "Our goal has always been to reduce it (the tax rate)," Tipton said. Port St. Lucie, FL 34952 Tradition Office 10264 SW Village Parkway Port St. Lucie, FL 34987 Spotlights See What St. Lucie Has To Offer Honoring Melanie Carter's Legacy It is our mission to provide exemplary customer service. ", Column:Are property taxes too high in St. Lucie County? The St. Lucie County Tax Assessor is responsible for assessing the fair market value of properties within St. Lucie County and determining the property tax rate that will apply. "Asking for a reduction of 1mill over four consecutive years is a reasonable request. Property tax delinquency can result in additional fees and interest, which are also attached to the property title. "Veterans and seniors are being forced out of their homes. Floridas Save Our Homes provision allows you to transfer all or a significant portion of your tax benefit, up to $500,000, from a home with a homestead exemption to a new home within the state that qualified for a homestead exemption. If your appeal is denied, you still have the option to re-appeal the decision. @ MS Library. 772.462.1000 2300 Virginia Avenue, Fort Pierce, FL 34982 Make an Appointment/join as a Walk-in Saint Lucie West Office Contact: 772.462.1000 250 NW Country Club Drive, Port Saint Lucie, FL 34986 Make an appointment/join as a walk-in Show more Important Dates View More Informational Videos Government Quick Links Saint Lucie County Tax Collector The Florida sales tax rate is currently %. If you purchase goods online or through the mail and do not pay any sales tax, you are expected to pay use tax to the Florida Department of Revenue . St. Lucie recentlyranked within the state's top 10 for percentage increase inpopulation growth during the initial year of the COVID-19 pandemic. St. Lucie County doesn't collect sales tax on purchases of most groceries. Note that in some areas, items like alcohol and prepared food (including restaurant meals and some premade supermarket items) are charged at a higher sales tax rate than general purchases. NW Raymond Ln. ST. LUCIE COUNTYProperty values countywide are on the rise for the ninth consecutive year, with Port St. Lucie seeing the largest increase, according to final figures from the Property Appraisers Office. District 1: Chris Dzadovsky; District 2: Larry Leet; District 3: Linda Bartz; District 4: Jamie Fowler; District 5: Cathy Townsend; Who's My Commissioner? 2:30 PM Learning to Report and Identify Nonnative Plants on the Treasure Coast. The average home values herefor the fourth quarter of 2020 was$242,160, according to the National Association of Realtors. http://www.tcslc.com Property Tax Installments Installment Payment Schedule & Discounts First installment: Due by June 30. Its a fact of life and the basis of our states revenue structure. 2022 Saint Lucie County 2nd Final Tax Roll All Docs & Certifications, 2022 Saint Lucie County Preliminary Tax Roll, 2021 Saint Lucie County 2nd Final Tax Roll All Docs & Certifications, 2021 Saint Lucie County Preliminary Tax Roll, 2020 Saint Lucie County 2nd Final Tax Roll All Docs & Certifications, 2020 Saint Lucie County Preliminary Tax Roll, 2019 Saint Lucie County 2nd Final Tax Roll All Docs & Certifications, 2019 Saint Lucie County Preliminary Tax Roll, 2018 Saint Lucie County 2nd Final Tax Roll All Docs & Certifications, 2018 Saint Lucie County Preliminary Tax Roll, 2017 Saint Lucie County 2nd Final Tax Roll All Docs & Certifications, 2017 Saint Lucie County Final Tax Roll All Docs & Certifications, 2017 Saint Lucie County Preliminary Tax Roll, 2016 Saint Lucie County Amended 2nd Final Tax Roll All Docs & Certifications, 2016 Saint Lucie County 2nd Final Tax Roll All Docs & Certifications, 2016 Saint Lucie County Final Tax Roll All Docs & Certifications, 2016 Saint Lucie County Preliminary Tax Roll, 2015 Saint Lucie County 2nd Final Tax Roll All Docs & Certifications, 2015 Saint Lucie County Final Tax Roll All Docs & Certifications, 2015 Saint Lucie County Preliminary Tax Roll, Distribution of Taxes Levied by Property Type, 2014 Saint Lucie County 2nd Final Tax Roll All Docs & Certifications, 2014 Saint Lucie County Final Tax Roll All Docs & Certifications, 2014 Saint Lucie County Preliminary Tax Roll, 2013 Saint Lucie County 2nd Final Tax Roll All Docs & Certifications, 2013 Saint Lucie County Final Tax Roll All Docs & Certifications, 2013 Saint Lucie County Preliminary Tax Roll, 2012 Saint Lucie County 2nd Final Tax Roll All Docs & Certifications, 2012 Saint Lucie County Final Tax Roll All Docs & Certifications, 2012 Saint Lucie County Preliminary Tax Roll, 2011 Saint Lucie County 2nd Final Tax Roll All Docs & Certifications, 2011 Saint Lucie County Final Tax Roll All Docs & Certifications, 2011 Saint Lucie County Preliminary Tax Roll, 2010 Saint Lucie County 2nd Final Tax Roll All Docs & Certifications, 2010 Saint Lucie County Final Tax Roll All Docs & Certifications, 2010 Saint Lucie County Preliminary Tax Roll, Notice of Saint Lucie County Final Tax Roll Certification, Privacy Policy, Terms & Conditions & GDPR. Source: St. Lucie County Property Appraiser (2018Rates). If you have been overassessed, we can help you submit a tax appeal. We have real estate tax tax information for a total of sixty-seven Florida counties in addition to St. Lucie County. Rental rates are skyrocketing as landlords pass the cost of higher taxes on to their tenants. The average yearly property tax paid by St. Lucie County residents amounts to about 4.39% of their yearly income. Tax Summary. The millage rates are detailed in the table below: School System and Children's Services Council, Note: Tangible personal property is assessed at these same rates. Certain purchases, including alcohol, cigarettes, and gasoline, may be subject to additional Florida state excise taxes in addition to the sales tax. It is used to calculate your ad valorem taxes. Tax-Rates.org The 2022-2023 Tax Resource, St. Lucie County Assessor's contact information here. All taxing authorities begin their new fiscal yearOct. 1. $253. If we can validate the sources you provide, we will include this information in our data. So, for a . We can check your property's current assessment against similar properties in St. Lucie County and tell you if you've been overassessed. You can find sales taxes by zip code in Florida here. If you need to find your property's most recent tax assessment, or the actual property tax due on your property, contact the St. Lucie County Tax Appraiser's office . While we attempt to ensure that the data provided is accurate and up to date, we cannot be held liable for errors in data or calculations we provide or any consequence or loss resulting from the of use of the Data or tools provided by Tax-Rates.org. "However, with growth comes more costs.". ST. LUCIE COUNTY For the past year,MarkDeRosa has pushed for one change he believes is essential to improving quality of life and affordability here:lowering the taxrate. 2:30 PM S.T.E.A.M. PT-110, R. 01/21 . We encourage public interaction on our social media platforms. The millage rate is your property tax rate, which is the rate of tax per thousand dollars of taxable value. Progressive legislation also ensures that Florida remains a . 20% ($75,980) Home Price. Some of the other major taxing authorities on your bill include St. Lucie County and the St. Lucie County School District. Port St. Lucie, FL 34986, Copyright 2023. In most states, essential purchases like medicine and groceries are exempted from the sales tax or eligible for a lower sales tax rate. Depends on whom you ask, Sign up for the free TCPalm St. Lucie County newsletter, the state's top 10 for percentage increase inpopulation growth, Your California Privacy Rights / Privacy Policy. changed or increased its millage rate. The December 2020 total local sales tax rate was also 7.000%. Total tax rate Property tax ; 2021 : Single Family : $207,700 : $100,443 : 24.0564 : $2,416 : 2020 : Single Family : $190,400 : . Sales Tax Breakdown. St. Lucie Village also saw an overall taxable-value increase of roughly 14.5%, to an estimated $87.9 million. Search all services we offer. the St. Lucie County Tax Appraiser's office. Choose any county from the list below, or see Florida property tax by county to see property tax information for all Florida counties on one page. Past due taxes are NOT eligible for the Installment Plan - it is available for the current year's taxes only. . Port St. Lucie Blvd, Port St. Lucie, FL 34984, Website Design by Granicus - Connecting People and Government. The median property tax (also known as real estate tax) in St. Lucie County is $2,198.00 per year, based on a median home value of $177,200.00 and a median effective property tax rate of 1.24% of property value. Olivia McKelvey isTCPalm's watchdogreporter for St. Lucie County. EDC Partner Lunch Meeting-May 2023, Thursday, May18,2023 St. Lucie County is located in Florida, which is ranked 23rd highest of the 50 states by median property tax. NO corporate income tax on limited partnerships, NO corporate income tax on subchapter S-corporations, NO state personal income tax guaranteed by constitutional provision, NO corporate franchise tax on capital stock, NO property tax on goods-in-transit for up to 180 days, NO sales and use tax on goods manufactured or produced in Florida for export outside the state, NO sales tax on purchases of raw materials incorporated in a final product for resale, including non-reusable containers or packaging, NO sales/use tax on co-generation of electricity, Floridaoffers Sales and Use Tax Exemptions on, Machinery and equipment used by a new or expanding Florida business to manufacture, produce or process tangible personal property for sale, Labor, parts and materials used in repair of and incorporated into machinery and equipment, Electricity used in the manufacturing process, Certain boiler fuels (including natural gas) used in the manufacturing process, Semiconductor, defense and space technology-based industry transactions involving manufacturing equipment, Machinery and equipment used predominantly in research and development, Labor component of research and development expenditures, Commercial space activity launch vehicles, payloads and fuel, machinery and equipment for production of items used exclusively at Spaceport Florida, Aircraft parts, modification, maintenance and repair, sale or lease of qualified aircraft. Lower property values (St. Lucie County ranked 25th in the state at $67,599, below the state average of $89,392) mean revenues are in line with what it costs to provide services, Tipton. Saint Lucie County Property Appraiser Millage & Tax Rates Millage is the tax rate approved by your local taxing authorities. One quarter of the total estimated tax and discounted 6%. The St. Lucie County, Florida sales tax is 6.50% , consisting of 6.00% Florida state sales tax and 0.50% St. Lucie County local sales taxes.The local sales tax consists of a 0.50% county sales tax. "My recommendation to the City Council is an overall millage rate of 5.6289. Previous appraisals, expert opinions, and appraisals for similar properties may be attached to the appeal as supporting documentation. Those expenses include a rising jail population, more people voting and beach renourishmentprojects unique to coastal counties. In Florida, we dont pay state income taxes, and property taxes are the single largest revenue stream for city and county governments. The minimum combined 2022 sales tax rate for St Lucie County, Florida is . In the end, the City Council is responsible for the millage rate for only two lines on your bill: City of Port St. Lucie and City of PSL Voted Debt, which was voter approved to pay for the Crosstown Parkway. Renew Vehicle Registration Search and Pay Property Tax Search and Pay Business Tax Pay Tourist Tax Apply for Business Tax account Edit Business Tax account Run a Business Tax report Run a Central Assessment report Run a Real Estate report Run a Tangible Property report Get bills by email That, minus exemptions, make your taxable value. The St. Lucie County, Florida sales tax is 6.50% St. Lucie County collects, on average, 1.24% of a property's assessed fair market value as property tax. St. Lucie County. St. Lucie County Property Appraiser's Office Website (Florida) (www.paslc . EDC Partner Lunch Meeting-April 2023, Tuesday, May02,2023 Home facts updated by county records . Our property tax data is based on a 5-year study of median property tax rates conducted from 2006 through 2010. For more details, see the Florida sales tax. Cart; 0 items. Property owners demand lower tax rate; St. Lucie County says, 'Account for growth, St. Lucie County property values increase by 8%, topping $25 billion, Sign up for the free St. Lucie County newsletter, Your California Privacy Rights/Privacy Policy. (Written testing ends at 3:30 p.m. and all road tests require an appointment - no walk-ins.). You may use our. State Sales Tax: 6% with a local additional sales tax of 1%. Are property taxes too high in St. Lucie County? 2023 Leadership Dinner, Tuesday, June06,2023 Is your St. Lucie County property overassessed? St. Lucie County collects, on average, 1.24% of a property's assessed fair market value as property tax. Tax-Rates.org The 2022-2023 Tax Resource, find sales taxes by zip code in Florida here, St. Lucie County sales tax rate map (by SalesTaxHandbook), Groceries are exempt from the St. Lucie County and Florida state sales taxes. The Economic Development Council of St. Lucie County, Inc. All rights reserved. To compare county tax rates with an interactive color-coded map, see our Florida property tax map. EDC Partner Lunch Meeting-March 2023, Tuesday, April11,2023 A Florida TaxWatch report released in 2019 found the county's average total property-tax rate was 22.9 mills the highest in Florida and is the catalyst behind taxpayers' growing. Each property is individually t each year, and any improvements or additions made to your property may increase its appraised value. This reduction equates to $38.27 for an average homeowner with a property assessed value of $243,766. Ex: applicants interested in installments for their 2022 taxes would need to file by April 20, 2022). Ad Valorem Taxes / Non-Ad Valorem Assessments, Click into the search box and type in either the name of the property owner or the property address, click the "property tax" box, then click "search.". In most counties, you must specifically submit a homestead exemption application to your county tax assessor in order to enjoy the tax reduction and other benefits available. This is the total of state and county sales tax rates. St. Lucie County calculates the property tax due based on the fair market value of the home or property in question, as determined by the St. Lucie County Property Tax Assessor. A major exemption in Florida is the Homestead Exemption, which is up to $50,000 on a primary residence. Florida Property Tax Valuation and Income Limitation Rates (see s. 196.075(3), F.S.). St. Lucie County, Florida. The reduction of 1 mill over four years would be equavielntto rouglhy $5 million, according to the petition. St. Lucie County collects very high property taxes, and is among the top 25% of counties in the United States ranked by property tax collections. Getting a Homestead Exemption may also help protect your home from being repossessed in the case of a property tax lien due to unpaid St. Lucie County property taxes or other types of other debt. Goods bought for resale or other business use may be exempted from the sales tax. A Florida TaxWatch report releasedin 2019 foundthe county'saverage total property-taxrate was22.9 mills the highest in Florida and is the catalyst behind taxpayers' growing frustrations. St. Lucie County collects a 0.5% local sales tax. In cases of extreme property tax delinquency, the St. Lucie County Tax Board may seize the delinquent property and offer it for sale at a public tax foreclosure auction, often at a price well under market value. To get a copy of the St. Lucie County Homestead Exemption Application, call the St. Lucie County Assessor's Office and ask for details on the homestead exemption program. Every year, the county property appraiser issues an assessed value for your home. , consisting of 6.00% Florida state sales tax and 0.50% St. Lucie County local sales taxes.The local sales tax consists of a 0.50% county sales tax. Florida's sales tax rates for commonly exempted categories are listed below. The St. Lucie County sales tax region partially or fully covers 19 zip codes in Florida. Unlike other taxes which are restricted to an individual, the St. Lucie County Property Tax is levied directly on the property. 426 NW Raymond Ln. But it's not that simple, county officials said. You can usually deduct 100% of your St. Lucie County property taxes from your taxable income on your Federal Income Tax Return as an itemized deduction. That'sareduction of 0.2711 mills," Blackburn said. You will be provided with a property tax appeal form, on which you will provide the tax assessor's current appraisal of your property as well as your proposed appraisal and a description of why you believe your appraisal is more accurate. The St. Lucie County Sales Tax is collected by the merchant on all qualifying sales made within St. Lucie County To maintain respectful dialogue, there are a few guidelines to keep in mind. Port St. Lucie saw the largest increase in the county with property values. This calculator is excellent for making general property tax comparisons between different states and . "At that point, we we'restill suffering from the effects of the recession and also observing debt servicefrom some of the projects that didnt go well," Blackburn said. Tax liens are not affected by transferring or selling the property, or even filing for bankruptcy. Moreover, Tipton said, TaxWatch, in the same report,ranked St. Lucie the 21stlargest county in Florida as 18th for per-capita total property taxes. Olivia McKelvey isTCPalm's watchdogreporter for St. Lucie County. Rates last changed: Thursday, July 01 2021 Site action search. Tax Collector | St. Lucie County, FL You are now exiting the St. Lucie County, FL. TAX ADVANTAGE . accuracy of the data provided. District Rate; Florida State: 6.000%: Saint Lucie County: 1.000%: Total: . Renew Vehicle Registration Search and Pay Property Tax Search and Pay Business Tax Pay Tourist Tax Edit Business Tax account Apply for Business Tax account Run a Business Tax report Run a Central Assessment report Run a Real Estate report Run a Tangible Property report Get bills by email. NW Conley Dr. 5327 NW Conley Dr. View 5327 NW Conley Drive, Port Saint Lucie, FL 34986 property records including property ownership, deeds, mortgages, titles & sales history, current & historic tax assessments, legal, parcel & structure description, land use, zoning & more. The Tax Assessor's office can also provide property tax history or property tax records for a property. A valuable alternative data source to the St Lucie County, FL Property Assessor. St. Lucie County has one of the highest median property taxes in the United States, and is ranked 362nd of the 3143 counties in order of median property taxes. In Fort Pierce,property values increased 8%to$2.9billion. St. Lucie County. All merchants operating in St. Lucie County must automatically calculate the sales tax due on each purchase made and include it in separately in the receipt. That would be the same asPort St. Lucie's 2014-15 rate andnoteworthy since the cityincreased the tax rate 1mill the following year, he added. "The time is now if we want to see any change. Most county assessors' offices are located in or near the county courthouse or the local county administration building. St. Lucie County collects very high property taxes, and is among the top 25% of counties . Based on the final tax roll, Blackburn said the city will reduceits tax rate for the sixth consecutive year, although it won'tdrop belowthe rollback rate the millage which would generate the same revenue as this year. PROPERTY TAX BENEFITS FOR PERSONS 65 OR OLDER. Our property tax estimates are based on the median property tax levied on similar houses in the St. Lucie County area. Floridas stable and highly favorable tax climate provides advantages that make a Florida location profitable for every type of business. In fact, if you look at your entire tax bill, you will see more than a dozen different taxing authorities in St. Lucie County. To compare St. Lucie County with property tax rates in other states, see our map of property taxes by state. Our series of short videos aim to help guide you through some of our office transactions and help make your experience a little easier. That could be the result of several factors including: Property taxes are based on the value of a homeowners property. Our property tax data is based on a 5-year study of median property tax rates conducted from 2006 through 2010. If your millage rate is 19.94, then you are paying $19.94 in taxes for every $1,000 of taxable property value. Property taxes are managed on a county level by the local tax assessor's office. Let us know how we did through our customer satisfaction surveys! Source: St. Lucie County Property Appraiser (2018 Rates) TAX ADVANTAGE Florida's stable and highly favorable tax climate provides advantages that make a Florida location profitable for every type of business. The Citys overall mileage ratehas dropped from 6.6289 in the FY 2015/16 to 5.3000 for FY 2022/23. As the county prepares its budget through the summer,Tipton said, his goal is to find a way to reduce thetax rate, although theamount of potential reduction remainsunclear. Installment plan applications are accepted through April 30 of the current tax year for payments on taxes for the current year. 3426-500-0398-000-8. Power! Property Appraiser & Exemptions The property appraiser is responsible for the preparation of many items, learn what they are. One mill equals $1 for every $1,000 of taxable property value. (Written testing ends at 3:30 p.m. and all road tests require an appointment - no walk-ins.). EDC Partner Lunch Meeting-June 2023, 500 NW California Boulevard, Building F, Suite 109 Proceeds of the sale first go to pay the property's tax lien, and additional proceeds may be remitted to the original owner. St. Lucie County Stats for Property Taxes. 2021: $237,212: 2020: $233,937: 2019: $228,678: 2018: $224,415: Table of Contents . One mill equals $1 for every $1,000 of taxable property value. APN. "However, there are several factors involved in real estate such asSt. Lucie being pro-development, a desirable location, low financing rates and affordable ownership especially in comparison to South Florida and the Northeast regions of the United States.". Second installment: Due by September 30. St.Lucie Village also saw an overall taxable-value increase of roughly 8%to $76.9million. The proposed millage rate is 0.30, or a 5 percent decline, from the prior year. Our data allows you to compare St. Lucie County's property taxes by median property tax in dollars, median property tax as a percentage of home value, and median property tax as a percentage of the St. Lucie County median household income. To register for the installment plan online: Now serving you BY APPOINTMENT ONLY Monday - Friday from 9 a.m. to 2 p.m. We are accepting walk-ins each day from 2:30 p.m. until close. Note: This page provides general information about property taxes in St. Lucie County. For example, 1 mill equals $1 for every $1,000 of taxable property value. Please let us know if any of our data is incorrect, and we will update our database as soon as possible. In the end, the Port St. Lucie City Council has worked hard the past seven years to decrease the part of your bill that they can control. Property Tax Deed Application Third installment: Due by December 30. Advisory Boards & Committees; St. Lucie County History; Facts & Stats; Special Taxing Districts; County Administration; Vision-Mission-Strategic Plan; Contact Us . We have national builders here like Mattamy Homes and GHO homes,"Blackburn said. Remember that ZIP codes do not necessarily match up with municipal and tax region borders, so some of these zip codes may overlap with other nearby tax districts. The median property tax amount is based on the median St. Lucie County property value of $177,200. Email : PA_Info@paslc.gov, Address: 250 NW Country Club Drive, Port Saint Lucie, FL 34986 If you and your neighbor have almost identical homes but pay significantly different tax bills those could be the reasons why. Tuesday, March07,2023 Final estimates for the 2021 tax roll which will be used by local governments as a base to build next year's budgets show an estimated countywide taxable property value of $25.6 billion,. If you need to find your property's most recent tax assessment, or the actual property tax due on your property, contact Staff writer Lindsey Leake contributed to this report. You can look up the St. Lucie County Assessor's contact information here (opens in external website). If you need to find out the exact amount of your property tax bill or find other specific information, you can contact the If you notice that any of our provided data is incorrect or out of date, please notify us and include links to your data sources (preferably local government documents or websites). The Florida state sales tax rate is currently %. You have questions, we have answers! St. Lucie County. In the fall, when the tax bills are published, local elected officials hear a lot of comments, concerns and questions about property taxes. $429,000 USD (stlucie.county-taxes.com) St. Lucie County Tax Collector's Office Tax Records . 2:00 PM Behind the Scenes Aquarium Tours. It's budget season," DeRosa told TCPalm. State Corporate Income Tax: 5.5% with credits for job growth, R&D and investment. Of the sixty-seven counties in Florida, St. Lucie County is ranked 8th by median property taxes, and 1st by median tax as percentage of home value. Your actual property tax burden will depend on the details and features of each individual property. The St Lucie County sales tax rate is %. You can use the Florida property tax map to the left to compare St. Lucie County's property tax to other counties in Florida. The minimum combined 2022 sales tax rate for Port St Lucie, Florida is . As a property owner, you have the right to appeal the property tax amount you are charged and request a reassessment if you believe that the value determined by the St. Lucie County Tax Assessor's office is incorrect. Port Saint Lucie. A county-wide sales tax rate of 1% is applicable to localities in St Lucie County, in addition to the 6% Florida sales tax. Thank you for visiting the St. Lucie County, FL. $232. Our mission is to provide our community with a dedication to accurate assessments, innovation, and superior service. For properties considered the primary residence of the taxpayer, a homestead exemption may exist. Address: 2300 Virginia Ave #107, Fort Pierce, FL 34982 One quarter of the total estimated tax and discounted 4.5%. You will be redirected to the destination page below in 0 seconds. If no further administrative appeals can be made, you can appeal your St. Lucie County tax assessment in court. Our St. Lucie County Property Tax Calculator can estimate your property taxes based on similar properties, and show you how your property tax burden compares to the average property tax on similar properties in Florida and across the entire United States. Website developed by Marketing Alliance, Inc. For a visual map of county property tax rates in Florida, see our Florida county property tax map. Every locality uses a unique property tax assessment method. Now serving you BY APPOINTMENT ONLY Monday - Friday from 9 a.m. to 2 p.m. We are accepting walk-ins each day from 2:30 p.m. until close. View 426 NW Raymond Lane, Port Saint Lucie, FL 34983 property records including property ownership, deeds, mortgages, titles & sales history, current & historic tax assessments, legal, parcel & structure description, land use, zoning & more. St. Lucie County Home, Property, and Demographic Data. Property tax assessments in St. Lucie County are the responsibility of the St. Lucie County Tax Assessor, whose office is located in Ft. Pierce, Florida. Cart; 0 items. Depends on whom you ask, Taxes in the election: Property taxes emerging as a big issue in St. Lucie commissioner races, Newsletter: Sign up for the free TCPalm St. Lucie County newsletter.