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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. |
Pertinent Questions pertaining to payment of Real Estate Taxes:
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
2% if paid in January
3% if paid in December
1% if paid in February
Gross amount of
taxes are due in March.
The discount is determined by postmark of payment.
When do Taxes become delinquent?
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.
Can I make Install 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 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.
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 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.
Date Last Updated: 01/23/08 12:23:40 PM
Copyright © 1997 - 2007 Putnam County Tax Collector
Author: Putnam County IT (Information Technology)
