For antique vessels a authentic decal is issued one time from the State of Florida for pleasure boats only, for vessels 30 years or older.

All Boat Title Applications and Title Transfers are susceptible to State Sales Tax.

Protected Species Turtle Decals $ 5.00

Protected Species Manatee Decals $ 5.00

(For More information on this call 1-800-DIAL-FMP)

Additional information on vessels can be obtained by Clicking Here....

Yes

No, Putnam County does not reciprocate with any other counties.

Yes, you may need to purchase an additional Business Tax Receipt / license from area municipalities, such as the City of Palatka , Crescent City , Town of Welaka , Pomona Park and Interlachen. You will need to check with each area City Hall or Town Hall to obtain additional Business Tax Receipts / licenses if needed in order for you to do business in their municipality.

Yes, if a taxpayer is over the age of 65 and lives in Putnam County , disabled, non-profit organizations, schools, churches, etc.

Business Tax Receipts not renewed on or before September 30th shall be considered delinquent and subject to a delinquency penalty of 10% for the month of October, plus an additional 5% penalty for each month, total delinquency not to exceed 25% of the Business Tax Receipt fee.

Business Tax Receipts become delinquent October 1st of each year.

The months of August and September of each year.

Putnam County Business Tax Receipts are governed by Putnam County Ordinance 2006-41A.

The cost can vary from $11.25 to $30.00, depending on the nature of your business.

Yes, you can be assessed a penalty up to 25% of the business tax due, in addition to any other penalty provided by law or ordinance.

A taxpayer may purchase a Business Tax Receipt by coming into the Putnam County Tax Collector's Office at any of the 4 locations throughout Putnam County and complete an application.

• Determine your Business Location. If you need zoning approval you may call 386-329-0316.
• The Tax Collector’s Office has an application to be filled out when applying for a Putnam County Business Tax Receipt. This may be obtained at any of our four locations.
• If your business involves "sales" you will need to get a sales tax number from the Florida Department of Revenue. That form is also supplied in any of our three locations. For further information on a sales tax number you may call Tax Information Services (1-800-352-3671) Florida Only.
• State Licensed Professionals will need to provide a copy of their current State of Florida license before a Putnam County Business Tax Receipt will be issued. Some professional offices require two (2) licenses, i.e.,
• Physician Office
• Attorney Office
• Beauty Salon/Cosmetologist
• Real Estate Agency/Broker

Real Property Taxes in the State of Florida are for the calendar year and are payable November 1 of that year. If these Real Estate Taxes are not paid on or before March 31, of the following year, they become delinquent the next day, April 1.

Florida Statutes require the Tax Collector of each county to annually, between April 1, and June 1, conduct a sale of Tax Certificates on the counties immediately preceding year’s delinquent real estate parcels.

The tax Collector must advertise the Delinquent Property Taxes in a newspaper once a week for three consecutive weeks prior to the Tax Certificate Sale, specifying the place, date and time of the sale. The sale date must be on or before June 1st. The newspaper’s advertisement contains the delinquent tax amount plus costs, the property owner’s name and the property’s description. The amount shown in the newspaper will be the amount of the Tax Certificate at the sale.

A tax certificate is a tax lien on property created by payment of the taxes due. It is not a purchase of the property.

Tax Certificate means a legal document, representing unpaid delinquent real property taxes, non-advalorem assessments, including special assessments, interest, and related costs and charges, issued in accordance with Chapter 197, Florida Statutes, against a specific parcel of real property and becoming a first lien thereon, superior to all other liens, except liens, restrictions and covenants surviving or protected as provided by Section 197.573(2)FS. Tax Certificates bear interest at the maximum rate allowed by law (18%) unless the bidder specifies a lower rate. The highest rate that can be bid is 18% and the lowest is 0%.

The amount of the Tax Certificate is the sum of the unpaid real estate tax and non-advalorem assessment, 3% interest, 5% Tax Collector’s commission, plus advertising costs.

To participate in the sale, a bidder must register with the tax Collector’s Office. Bidding on interest starts at 18% and is bid down until the certificate is sold.

Tax Certificates are dated as of the first day of the Tax Certificate Sale and have a life of seven years computed from that date. Upon the expiration of the appropriate period of limitation, no action may be maintained by any private holder in any court of the state. The holder of any Tax Certificate, at any time after two years have elapsed since April 1, of the year of issuance of the Tax Certificate and before the expiration of the appropriate period of limitation, may submit a Tax Deed Application to the Tax Collector of the county where the real estate described in the Tax Certificate is located.

Tax Certificates can be canceled or reduced if errors, omissions, or double assessments are made. Canceled or reduced certificates receive 8% interest, or the actual amount bid, whichever is less.

To redeem the Tax 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.

When a Tax Certificate has been redeemed, the certificate holder is entitled to the face value plus whatever interest is has earned at the time of redemption. The redemption is handled by the Tax Collector’s Office and notification is mailed to the certificate holder.

Not all tax certificates sold at a Tax Certificate Sale are bargains. Tax Certificates are sold under the following concept: Let the buyer be beware! The more thoroughly you research the properties, the better informed you will be and the better will be your chances of avoiding losses. The Tax Collector provides public terminals for citizens to obtain information on specific parcels. Currently, this service is available only at the main office in Palatka, at 312 Oak Street.

The Property Appraiser’s public access can provide background information about any property in Putnam County, i.e., name and address of owner and legal description, which may be obtained at all Tax Collector Location.

The Tax Collector is an agent of the Florida Game and Fresh Water Fish Commission for the sale of hunting and fishing licenses, for both residents and non-residents.

The Tax Collector also has agents which are called sub-agents where licenses may be purchased.
The following is a list of our sub-agents:

The Tax Collector’s Office and Tax Collector Satellite Offices handle all Licenses and Permits of the following type:

Resident Licenses

Hunting, Combination Hunting/Freshwater Fishing/Salt, Sportsman, Freshwater and Saltwater Fishing, 5-Year and Lifetime, Saltwater Vessel and Saltwater Pier, Disability, Trapping, and Senior Citizen (optional).

Nonresident Licenses

Freshwater & Saltwater Fishing, Hunting, and Trapping

Permits (non-residents and residents)

Management Area, Waterfowl, Turkey, Archery, Muzzle loading, and Migratory Bird. Federal Stamps, i.e., migratory bird, are purchased at the US Postal Office.

PROPER IDENTIFICATION AND AGENT/COUNTY FEES

When purchasing a fishing and/or hunting license always have proof of identification with you such as a Florida Drivers License for residents or Drivers License from your home state. Fees vary only if you purchase from a sub-agent. The sub-agent is allowed to receive an extra $.50 fee for their service and for Putnam County an additional $1.00 fee is added for the "fish fund" to any freshwater license, which is to keep our boat ramps, fishing areas, etc in condition.

LENGTH OF LICENSES

All licenses are good for 12 months from specified beginning date. There is an advance date option for licenses which is beneficial to all license holders. (Licenses cannot be renewed/issued more than 60 days in advance.)

SENIOR CITIZENS

Senior Citizens 65 years of age or older can obtain a complimentary card in the Tax Collector’s Office and Tax Collector Satellite Offices with proper resident identification. A "senior" who is 64 years of age may obtain a Sportsman License in the Tax Collector’s Office which is a Permanent Hunting and Fishing License for the price of $14.50, also with proper resident identification.

EXEMPTIONS

There are exemptions for freshwater, saltwater, and hunting licenses. For current and up to date laws pertaining to exemptions, disability, commercial fishing, Click Here....

If the taxpayer does not redeem the outstanding Tax Certificates, the certificate holder can apply for a Tax Deed. The certificate must be two years old before they can apply for a 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. Application for a Tax Deed is made to the Tax Collector’s Office.

Any certificate holder making application for a Tax Deed shall pay the Tax Collector a $150.00 Title Search fee and a $75.00 Tax Deed Application fee, redeem all outstanding tax certificates not in their possession, and pay current taxes if applicable. They must also pay the Clerk of the Court costs and Sheriff’s costs. Upon receipt from the Tax Collector of the Tax Collector’s certification and the Tax Deed Application, the clerk shall publish a notice of the pending sale once each week for four consecutive weeks at weekly intervals in a local newspaper. The clerk shall hold a public auction at the time and place stated in the notice. The statutory (opening) bid required by the Clerk of the Court shall be the original amount certified by the Tax Collector to the clerk, the costs and fees of the Clerk of the Court and the Sheriff, the Tax Deed Applicant’s Statutory interest at the rate of 1.5% per month for the period running from the month after the date of application for the deed through the month of sale.

If the property is assessed on the latest certified tax roll as homestead property, the opening bid will be increased to one-half of the assessed value of the property as listed on the current year’s tax roll.

If there are no bids higher than the opening bid, the land will be sold to the applicant provided that one-half of the assessed value is made. If there are bids higher than the opening bid, the land shall be sold to the highest bidder, provided that payment of one-half of the assessed value is made. If the applicant is not the successful bidder all monies will be refunded to the applicant. A title holder of record of the property shall have the right to redeem the property prior to the sale date by making payment to the Tax Collector. Upon payment, the Tax Collector shall post all records to indicate that an Application for Tax Deed has been redeemed. The Collector shall refund to the applicant all funds received for the redemption of the Tax Deed Application by the 20th of the month.

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.

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.

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

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

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.

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.

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.