AD VALOREM taxes based on value of real property are collected on an annual basis beginning on November 1st for the tax year January through December. The office of the Property Appraiser establishes the value of the property and the Board of County Commissioners, School Board, City Commissioners and other levying bodies set the millage rates. Non ad valorem assessments are levied on a unit basis, rather than based on value.
Using these values and allowing for exemptions, the tax roll is completed by the Property Appraiser and he passes the certified tax roll to the Tax Collector. The Tax Collector merges the non ad valorem assessments into the certified tax roll and mails the tax notice/receipt to the owner’s last record of address, as it appears on the tax roll.
However, it is the responsibility of each taxpayer to see that the taxes are paid and that a tax bill is received. In the cases where the property owner pays through an escrow account, the mortgage company, meeting criteria established by the Tax Collector, can request and be sent the tax bill, and the owner will receive a copy of the bill for information.
PAYMENT OF REAL ESTATE TAXES:
Tax statements are mailed out by November 1st of each year with the following discounts in effect for early payment:
4% if paid in November
3% if paid in December
2% if paid in January
1% if paid in February
The gross amount due in March
Taxes become delinquent April 1st of each year, at which time a 3% penalty is added to the bill. Advertising costs are also added before the Tax Certificate Sale. (See section on Delinquent Property Taxes)
ALTERNATIVE PAYMENT PLAN FOR REAL ESTATE TAXES:
The law allows taxpayers to pay their taxes on an installment plan, if they so choose and if their estimated tax due is more then $100.00. In order to participate in this plan, an application must be returned to the Tax Collector’s Office prior to May 1st, and the first payment must be made no later than July 1st of that tax year.
DELINQUENT PROPERTY TAXES:
Real Estate taxes become delinquent on April 1st of each year. After real estate taxes have become delinquent, they are advertised in a local newspaper once a week for three consecutive weeks and the advertising and collection cost is added to the delinquent Tax amount. On or before June 1st, the Tax Collector must conduct a tax certificate sale on each unpaid parcel of property. The sale itself is operated on a competitive bid basis with interest bids beginning at 18% and progressing downward, as a Dutch Auction. When a certificate is sold against a piece of property, the successful bidder pays the delinquent taxes on that property and then holds a certificate which is a receipt and which also constitutes a first lien against the property.
To redeem the certificate, the owner of property must pay to the Tax Collector the delinquent tax amounts plus accrued interest, penalties, and advertising. The Tax Collector will then reimburse the certificate holder all moneys due and the property will once again be free and clear of that tax lien.
If the purchaser of the certificate holds that certificate until two years from the date of delinquency and the property owner does not redeem it, then the certificate holder may file a tax deed application with the Tax Collector. The property owner is then notified of this action by the Clerk of Circuit Court. If the owner still does not pay the taxes, the property will be auctioned off by the Clerk of the Circuit Court to the highest bidder, in a public sale at the courthouse.
TANGIBLE PERSONAL PROPERTY TAXES
This is a tax levied against the furniture and equipment of a business and attachments of a mobile home. After the assessed value is determined by the property appraiser and millage rates set by the taxing authorities, the tangible tax roll is then certified and delivered to the Tax Collector for collection. Tax statements are mailed on November 1st of each year.
Taxes are delinquent April 1. If taxes are not paid, warrants are issued and additional penalties, interest and advertising are added to total due. The Tax Collector may levy/seize and sell personal property as required by law through a court order.
THESE TAXES ARE COLLECTED FOR DISTRIBUTION TO:
South Florida Water Management District
Southwest Florida Water Management District
Taxing Authorities: Special Assessments