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.
Taxes become delinquent April 1st, at which time a 3% minimum mandatory charge 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 close of business on April 30, 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, or MONEY ORDER payable to the Monroe 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.