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Tax Sale Information

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

These are levied by the county, municipalities, and various taxing authorities in the county. Taxes are based on the assessed value and the millage of each taxing authority. The non-ad valorem tax assessments are based on the fee charged by the special assessment which provides the benefit service. (Example: Solid Waste assessments or paving assessments)

When Do Real Estate Taxes Become Due?
Tax statements are mailed out by November 1st of each year. The bill covers January 1 through December 31 of the year of assessment.

What Discounts Are Allowed?
    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.

When Do Taxes Become Delinquent?
Taxes become delinquent April 1 following the year in which the taxes were due and owing. At that time a 3% penalty is added to the real estate tax bill.

Can I Make Installment Payments?
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 make application with the Tax Collector's office prior to May 1. The first payments must be made no later than June 30th of that tax year. No other provisions in the law allow for partial payments.

Who Places The Values And Allows For Exemptions On Real Estate?
The tax roll is completed by the Property Appraiser. It is then certified to the Tax Collector who mails the tax notice/receipt to the owner's last record of address as it appears on the tax roll.

What Happens If I Fail To Pay My Real Estate Taxes?
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 certificate is sold against a piece of property, the successful bidder pays the delinquent taxes on that property and then receives a certificate which is a receipt and 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.

To redeem the certificate, the taxpayer must pay to the Tax Collector all delinquent taxes plus accrued interest, penalties, and advertising cost. The Tax Collector will then reimburse the tax certificate holder and the property will once again be free and clear of any tax liens.

If the taxpayer does not redeem the outstanding tax certificates, the certificate holder can apply for a tax deed. The certificate holder must hold the tax lien for twenty-two months before they can apply for the tax deed. The property owner is notified of the action and if the taxes are still not paid, the property will be auctioned off by the Clerk of the Circuit Court to the highest bidder, in a public sale at the courthouse.