AD Valorem Tax Collection
Ad Valorem taxes on real property are collected by
the Tax Collector on an annual basis, beginning on November 1st
for the year January through December. It is the responsibility
of each taxpayer to ensure that his/her taxes are paid and that
a tax bill is received.
The Property Appraiser's Office establishes the assessed
value of a property and The Board of County Commissioners and other
levying bodies set the mileage rates. Using these figures, the Property
Appraiser prepares the tax roll. Upon completion, the tax roll is
then certified to the Tax Collector who prints and mails the tax
notices. Tax notices are sent to the owner's last record of address
as it appears on the tax roll. In cases where the property owner
pays through an escrow account, the mortgage company should request
and be sent the tax bill, and the owner receives a copy of the notice.
Tax statements are normally mailed out on or before
November 1st of each year. The gross amount is due by March 31st.
The following discounts are applied for early payment:
-
4% discount if paid in November
-
3% discount if paid in December
-
2% discount if paid in January
-
1% discount if paid in February
-
Gross amount paid in March, no discount applied.
-
Taxes become delinquent April 1st of each year.
Taxpayers may choose to pay their property taxes
quarterly by participating in an installment payment plan. To be
eligible for the program, the taxpayers' estimated taxes must be
in excess of $100.00. Those who qualify must fill out and return
an Installment Plan application form to the Tax Collectors' Office
prior to May 1st (application forms are available at all county
tax offices)  .
The plan requires that the first installment must
be made no later than June 30th to receive a discount. Payments
accepted after June 30th, but before July 30th, are not discounted,
and will include a 5% penalty. Failure to make the first payment
will automatically cancel the participant from the plan, and the
taxpayer will be required to pay the taxes due, in full by March
31st.
Upon meeting the first installment deadline, the
taxpayer is then obligated to participate in the program for the
entire year. Discounts do not apply to delinquent payments. Any
amount remaining unpaid on April 1st is treated as a delinquent
tax bill.
The following payment schedule applies to the installment plan:
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1st installment: 1/4 the total of estimate taxes discounted
6%.
Payment due by June 30th.
-
2nd installment: 1/4 the total estimated taxes discounted
4.5%.
Payment due by September 30th.
-
3rd installment: 1/4 the total estimated taxes plus 1/2 of
any adjustment made for actual tax liability, discounted 3%.
Payment due by December 31st.
-
4th installment: 1/4 of the total estimated taxes plus the
remaining 1/2 of any adjustment for actual tax liability. No
discount applies.
Payment due by March 31st.
Taxpayers participating in the installment payment
plan are automatically re-enrolled each year and do not have to
fill out a new application. The first 2 installments are based upon
the existing tax bill. Any changes to ownership, value, or exemption(s),
will be reflected in the final 2 bills.
Real estate taxes become delinquent each year on
April 1st. Delinquent taxes may be paid by personal check, cash,
or money order, up to the delinquent tax certificate sale. After
the tax certificate sale, taxes must be paid by cashier's check,
certified check, cash, or money order. The date the payment is received
in the office determines the amount due. Florida
Statutes require the Tax Collector, to advertise the delinquent
parcels in a local newspaper, once a week for three consecutive
weeks, prior to the tax certificate sale.
Beginning on or before June 1st, the Tax Collector
is required by law to hold a tax certificate sale. The certificates
represent liens on all unpaid taxes on real estate properties. The
sale allows citizens to buy certificates by paying off the owed
tax debt. The sale is conducted in reverse auction style with participants
bidding downward on interest rates starting at 18%. The certificate
is awarded to the lowest bidder. A tax certificate earns a minimum
of 5% interest to the investor until the interest has accrued to
greater than 5%, with the exception of "zero" interest bids, which
always earn "zero" interest.
A tax certificate, when purchased, becomes an enforceable
first lien against the real estate. The certificate holder is actually
paying the taxes for a property owner in exchange for a competitive
bid rate of return on his investment. In order to remove the lien,
the property owner must pay the Tax Collector all delinquent taxes
plus accrued interest, penalties, and advertising fees. The Tax
Collector then notifies the certificate holder of any certificates
redeemed and a refund check is issued to the certificate holder.
A tax certificate is valid for seven years from the
date of issuance. The holder may apply for a tax deed when two or
more years have elapsed since the date of delinquency. If the property
owner fails to pay the tax debt, the property tax deed is sold at
public auction.
Tangible personal property tax is an ad valorem tax
assessed against the furniture, fixtures, and equipment located
in businesses and rental property. It also applies to structural
additions to mobile homes.
The Property Appraisers' Office assesses the value
of tangible personal property and presents a certified tax roll
to the Tax Collector. It is the job of the Tax Collector to mail
the tax notices and collect the moneys due. Tax statements are mailed
on November 1st of each year with payment due by March 31st. Discounts
apply for early payment.
-
4% discount if paid in November
-
3% discount if paid in December
-
2% discount if paid in January
-
1% discount is paid in February
-
Gross amount paid in March, no discount applied.
If the estimated tax is greater than $100.00, tangible
personal property taxes may be paid quarterly.
Taxes become delinquent April 1st each year, at which
time a 1.5 percent fee per month is added to the bill. Within 45
days after the property becomes delinquent, the Tax Collector is
required by law to advertise a list of delinquent taxpayers one
time in a local newspaper. Advertising costs are added to the delinquent
bill.
Pursuant to Florida
Statutes, tax warrants are issued prior to April 30th of the
next year on all unpaid tangible personal property taxes. Within
30 days after the warrants are prepared, the Tax Collector applies
to the Circuit Court for an order directing levy and seizure of
the property for the amount of unpaid taxes and costs.
Any changes to the tax roll (name, address, location,
assessed value) must be processed through the Property Appraisers'
Office.
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