Frequently Asked Questions

The law allows taxpayers to pay their taxes on an alternative payment plan (installment plan) if they choose and if their estimated taxes, collected pursuant to Chapter 197, are more than $100.00. The taxpayer must submit an application to the Tax Collector before May 1 and make the first payment no later than June 30 of that tax year.

The taxpayer officially enrolls in the installment payment plan by making the first payment by the June deadline. Continued participation is required for the remainder of that tax year. Annual renewal is automatic as long as the June payment is made each year.

A taxpayer that elects the installment method pays based on an estimated tax equal to the actual taxes for the preceding year. Following is the payment schedule:

• 1st Installment: ¼ the total estimated taxes discounted 6% Payment required by June 30. Failure to pay first installment would put you back to the annual payment plan (single bill sent in November).
• 2nd Installment: ¼ the total estimated taxes discounted 4.5% Payment required by September 30.
• 3rd Installment: ¼ the total estimated taxes plus ½ of any adjustment for actual tax liability discounted 3%. Payment required by December 31.
• 4th Installment: ¼ the total estimated taxes plus or minus the other ½ of any adjustment for actual tax liability. No discount. Payment required by March 31.

Delinquent installment payments must be paid in full with the next installment. Any amount remaining unpaid on April 1 is treated as delinquent taxes.

Under Florida Statute 197, the Tax Collector has the responsibility for the collection of ad valorem taxes and non-ad valorem taxes.

The ad valorem tax roll is certified to the Tax Collector by the Property Appraiser, who determines the assessed value of the property. Taxes then are based on the assessed value and the millage of each taxing authority. Millage rates are set by the Board of County Commissioners, School Board, City Commission, and other taxing bodies within their boundaries. The non-advalorem assessment roll is certified to the Tax Collector by local governing boards, i.e., the Solid Waste Authority and water control districts. Please Note: the non-advalorem levies are not based on value or millage rate.

• 4% if paid in November
• 3% if paid in December
• 2% if paid in January
• 1% if paid in February

Gross amount of taxes are due in March.

The discount is determined by postmark of payment.

After real estate taxes become delinquent on April 1st of each year, they are advertised in a local newspaper once a week for three consecutive weeks. On or before June 1st, the Tax Collector must conduct a tax certificate sale on each unpaid parcel of property. When a tax certificate is sold against a piece of property, the successful bidder pays the delinquent taxes on that property and then receives a receipt which also constitutes a first lien against the property. A taxpayer could pay interest up to the rate of 18% per year. This rate depends on the interest rate that was bid on at the tax certificate sale.

Taxes become delinquent April 1 of the year of assessment, at which time a 3% penalty is added to the real estate tax bill. Taxes paid after the month of April must be paid with guaranteed funds.

Tax statements are mailed out by November 1st of each year. The bill covers January 1 through December 31 of the year of assessment.

The tax roll is completed by the Property Appraiser. It is then certified to the Tax Collector who mails the tax notice to the owner’s last record of address as it appears on the tax roll.