AD Valorem Tax Collection
Ad Valorem taxes on real property are collected by the Tax Collector on an annual basis, beginning on November 1st for the year January through December. It is the responsibility of each taxpayer to ensure that his/her taxes are paid and that a tax bill is received.
The Property Appraiser's Office establishes the assessed value of a property and The Board of County Commissioners and other levying bodies set the mileage rates. Using these figures, the Property Appraiser prepares the tax roll. Upon completion, the tax roll is then certified to the Tax Collector who prints and mails the tax notices. Tax notices are sent to the owner's last record of address as it appears on the tax roll. In cases where the property owner pays through an escrow account, the mortgage company should request and be sent the tax bill, and the owner receives a copy of the notice.
Tax statements are normally mailed out on or before November 1st of each year. The gross amount is due by March 31st. The following discounts are applied for early payment:
4% discount if paid in November
3% discount if paid in December
2% discount if paid in January
1% discount if paid in February
Gross amount paid in March, no discount applied.
Taxes become delinquent April 1st of each year.
Note: Ad Valorem and non-Ad Valorem Taxes
The Tax Collector is responsible for collecting and distributing taxes, from information provided on the annual tax roll, which is provided by the Property Appraiser's Office. The Ad Valorem tax roll consists of real estate taxes and tangible personal property taxes. The Non- Ad valorem tax roll is prepared and provided to the Board of County Commissioners by the Tax Collector's Office. Non-Ad Valorem assessments are primarily assessments for fire services and solid waste collection and disposal. The collection of taxes, as well as the assessment, is in accordance with the rules and regulations of the Florida Department of Revenue, and Florida Statutes. These taxes are collected, beginning November 1st each year, and become delinquent April 1st. Discounts are given for early payment.
On or before June 1st each year, the Tax Collector holds a tax certificate sale, on properties with unpaid real estate taxes. The purpose of the sale is to collect unpaid taxes on behalf of the numerous taxing authorities. A tax certificate represents a lien on the property. When a tax certificate is redeemed, the Tax Collector is responsible for remitting the funds to the certificate holder. Funds for a County held certificate are dispersed to the different taxing authorities.