A House in Florida

Property Taxes

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Ad Valorem Taxes

Real property is located in described geographic areas, designated as parcels. It includes land, building, fixtures, and improvements to the land.

Florida property taxes are relatively unique because:

  • They are levied annually.
  • Discounts are extended for early payment.
  • Taxes on each parcel of real property have to be paid in full and at one time (except for the installment method and homestead tax deferrals)
    • The Citrus County Tax Collector also accepts partial payments with a signed affidavit (contact our office at (352) 341-6500, option 2 or visit our nearest office for a copy of the affidavit), per Florida Statute 197.374. The property owner must agree to and understand the following:
      • Only two partial payments will be accepted
      • Partial payments will be accepted for current year taxes only between November 1st and March 31st.
      • No discount is allowed for partial payments.
      • A $10 processing fee will be charged on each partial payment.
      • All discounts will be forfeited.
      • It is my responsibility to ascertain the balance due.
      • No additional tax bills will be mailed except the reminder notice per F.S.197.343.
      • Any remaining balance as of April 1st is considered delinquent and subject to all applicable penalties and fees, in which a tax certificate could be sold.
      • Parcels already on the quarterly installment plan are not eligible

Ad Valorem taxes on real property are collected by the Tax Collector on an annual basis, beginning on November 1st for the calendar 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, as of January 1st, and The Board of County Commissioners and other levying bodies set the millage 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 address of record 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 an informational copy of the notice.

Section 197.122 Florida Statutes charges all property owners with the following three responsibilities: (1) the knowledge that taxes are due and payable annually; (2) the duty of ascertaining the amount of current or delinquent taxes, and (3) the payment of such taxes before the date of delinquency. Therefore, if for whatever reason, the property owner fails to receive a tax bill, it is the property owner’s responsibility to inquire as to the amount as well as pay the tax before the date of delinquency.

Recently Purchased Property

No matter when you purchase your property, as the owner, you are responsible for paying the entire bill which is mailed in November. For instance, if you buy your home in June, you will be mailed a tax bill which will reflect taxes for the entire year. However, taxes are usually pro-rated on the closing statement and the seller gives credit for the time during the year that you were not the owner. You should verify your closing statement to ensure you received the proper credit. However, this credit is a transaction between the buyer and the seller. No money is actually paid to the Tax Collector as a partial payment of that year’s taxes.

If you receive a tax bill and you have only purchased a portion of the property, contact the tax collector’s office to obtain a cut out of the property.

Missing Tax Bills

You should receive a separate bill for each piece of property owned, according to the way the deed is recorded. If any tax statements are missing, contact the Tax Collector’s office at (352) 341-6500, option 2, or visit our nearest office. You may also search for a tax bill on our website here.

e-Billing

If you would like to receive your tax notice(s) by email in the future Click Here to search your account then click on the green “Get Bills by Email” button.

Important Dates

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.