Current through Reg. 50, No. 187; September 24, 2024
(1) Taxes are due and payable November 1 of
the year they are assessed, or as soon after November 1, as the tax collector
receives the certified tax rolls. Taxes are delinquent on April 1 of the year
following the year of assessment, or after 60 days have expired from the date
the original tax notice is sent, whichever is later.
(a) The date of tax payment, the applicable
discount if any, and whether the taxes were paid before the delinquency date is
determined by:
1. The postmark for mailed tax
payments,
2. The date the tax
payment is submitted to the tax collector's designated system for electronic
payments.
(b) Tax
payments received after the date of delinquency but postmarked or
electronically submitted to the tax collector's designated system before the
date of delinquency are not delinquent.
(c) When the postmark or electronic
submission date indicates that taxes are delinquent, the tax collector's office
must use the date the tax payment is received to determine if the tax payment
was received before the tax certificate sale date and to determine penalties,
advertising, and other costs.
(2) The tax collector must not accept partial
tax payments or installment payments of taxes other than those authorized by
statutes and these rules.
(3) The
tax collector is required to collect the total amount due, including real and
personal property taxes, non-ad valorem assessments, interest, penalties, fees,
advertising and other costs, even when the total amount due exceeds the amount
listed on the tax notice.
(4)
(a) Tax payments made before delinquency are
entitled to a discount at these rates:
1. Four
percent in November,
2. Three
percent in December,
3. Two percent
in January,
4. One percent in
February, and
5. Zero percent in
March.
(b) Discounts must
be allowed on tax payments for:
1. The current
year, and
2. Back taxes and non-ad
valorem assessments as provided in section
193.092,
F.S.
(c) If a discount
period ends on a Saturday, Sunday or legal holiday, the discount period,
including the zero discount period, is extended through the next working day
for tax payments delivered to a tax collector's designated collection office.
This extension does not operate to extend any other discount period. Legal
holiday means any day which, by the laws of Florida or the United States, is
designated or recognized as a legal or public holiday.
1.
a. If
the tax notices are sent on or after November 2nd in any year so that a full
30-day four-percent discount period cannot be granted during November, the
four-percent discount period extends into the following month of December to
allow a full 30 days.
b. Example:
Tax notices are sent on November 6. Taxpayers are granted a four-percent
discount through December 5. The three-percent discount applies for the
remainder of the month of December (December 6 through 31).
2.
a. When
the four-percent discount period begins after any of the monthly discount
periods have expired, then any expired discount must not be allowed.
b. Example: Tax notices are sent on January
6. Taxpayers are granted a four-percent discount for 30 days which ends on
February 4. For the remaining days in February, the one-percent discount
authorized by law for February is granted. The three-percent discount normally
granted for December, and the two-percent discount normally granted in January,
do not apply.
3. If the
tax notices are sent in March or later, the four-percent discount must extend
for 30 days and the zero percent discount must be allowed for 30 days.
Regardless of how late the tax notices are sent, there must be at least 60 days
in which to pay taxes before delinquency: a four-percent discount period
applies to the first 30 days and the applicable discount applies to the
remaining time.
(d) The
tax collector must begin accepting tax payments as soon as the tax notices are
sent, even if sent before November 1. The four-percent discount applies to
these early tax payments and extends through the month of
November.
(5)
(a) When a correction is made to a tax notice
based on a taxpayer's request or as a result of a petition to the value
adjustment board (VAB), the discount rate that was valid at the time of the
taxpayer's request applies for 30 days after the corrected tax notice is
sent.
(b) It is the property
owner's responsibility to make a timely request, but this does not prevent the
tax collector or property appraiser from making corrections and sending
corrected tax notices.
(6)
(a) The
published notice required by section
197.322, F.S., must be large
enough to be easily seen, i.e. at least 3 by 6 inches.
(b) This notice must be published on November
1, or as soon as the tax roll is open for collection. The tax collector may
publish this notice in more than one publication of the same paper or in more
than one newspaper.
Rulemaking Authority
195.027(1),
213.06(1) FS.
Law Implemented 193.092,
197.122,
197.162,
197.322,
197.332,
197.333,
197.343,
197.344,
197.3635,
197.374
FS.
New 6-18-85, Formerly 12D-13.02, Amended 12-13-92,
12-25-96, 12-30-99, 4-5-16.
