Florida Statutes state that property taxes are due and payable November 1st of each year or as soon thereafter as the certified tax roll is received by the Tax Collector from the Property Appraiser.
Tax statements are mailed on or about November 1st of each year, with the following discounts in effect for early payment: A 4% discount is allowed for the first 30 days after the original mailing date. Thereafter, a 3% discount is allowed in December, a 2% discount in January, a 1% discount in February, and 0% discount allowed in March. All discounts are based on postmark.
If the discount period ends on a Saturday, Sunday or legal holiday, the discount period, including the zero percent period, extends to the next working day, if payment is delivered to the designated collection office of the tax collector.
Value Adjustment Board
Taxpayers must make a required partial payment of taxes on properties that will have a petition pending on or after the delinquency date. Failure to make the required partial payment before the delinquency date (April 1st) will result in the denial of the petition.
The required partial payment amount depends on the type of petition that is filed on the property.
A) For petitions on the value of property, including portability, the required payment must include all of the non-ad valorem assessments and a partial payment of at least 75% of the ad valorem taxes, less applicable discounts.
B) For petitions on the denial of a classification or exemption, or based on an argument that the property was not substantially complete as of January 1st, the required payment must include all non-ad valorem assessments and the amount of the ad valorem taxes that the taxpayer admits in good faith to be owing, less applicable discounts.
Taxes become delinquent April 1st, at which time 3% interest is added to the gross amount. NOTE: If the postmark indicates your payment was mailed on or after April 1st (delinquency date), the amount due is determined by the date your payment is RECEIVED in the Tax Collector’s office.
If payment is not received and processed in the Tax Collector’s office by the advertising deadline (typically the second week of April), the delinquent account will be advertised three times in the newspaper and cannot be deleted once published. An advertising fee and auction listing fee is included on your tax notice. If the tax payment is not received and processed by the Tax Collector’s office before the date of our annual Tax Certificate Sale, a tax certificate will be sold on your property and additional charges will accrue.
Once a tax certificate is issued against a parcel of property, the owner must redeem the certificate. Interest is computed on a monthly basis, and all tax certificates must be redeemed by guaranteed funds, i.e.: CASH, CASHIER’S CHECK, CERTIFIED CHECK, MONEY ORDER, or WIRE payable to the Citrus County Tax Collector. Credit/debit cards are also accepted to redeem tax certificates. When payment is received, the certificate holder is reimbursed the face amount of the certificate plus interest. When payment is made, this releases the tax certificate lien on the property.
A TAX CERTIFICATE IS A VALID FIRST LIEN ON TAXABLE PROPERTY AND SUBJECT TO TAX DEED APPLICATION AFTER TWO YEARS FROM THE DATE OF DELINQUENCY.