12D-13.002. When Taxes Are Due; Notice of Publication; Discount Payment Periods

(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. History–New 6-18-85, Formerly 12D-13.02, Amended 12-13-92, 12-25-96, 12-30-99, 4-5-16.