314 GROVE CIR is cataloged under the Highlands County, FL property tax appraisal roll with a certified market valuation of $111,518. Structural improvements constitute 97% ($108,518) of total parcel value, with allocated land value accounting for 3% ($3,000). The parcel currently benefits from a statutory tax assessment differential of $56,779 (50.9% below market), which is subject to standard ad valorem adjustments upon ownership conveyance. Based on the prevailing FL benchmark tax rate of 0.73%, estimated annual ad valorem taxes are approximately $814/year.