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AD VALOREM TAXES
The Real Estate and Tangible Personal Property tax rolls are prepared by the Property Appraiser’s office. They determine the ownership, mailing address, legal description and the value of the property.
Exemptions for Homestead, Disability, Widows and Agricultural Classifications are also determined by the Property Appraiser’s office.
The taxes are calculated by multiplying the property value less any exemptions by the millage rate, which is determined by the various taxing authorities. A millage rate is the rate of tax per thousand dollars of taxable value.
AD VALOREM & NON AD VALOREM TAX
Ad Valorem taxes on real property is collected by The Tax Collector’s office on an annual basis beginning November 1st for the year January through December. According to Chapter 197.122 Florida Statutes, it is the taxpayer’s responsibility to ensure that his/her taxes are paid and that a tax bill is received. If you do not receive a bill in November, call our office at 850-838-3580.
The tax notices are sent to the owner’s last address as it appears on the tax roll. Tax statements are normally mailed on or before November 1st of each year. The full amount is due by March 31st. The following discounts are applied for early payment:
Non Ad Valorem assessments are assessed by the Taylor County Board of Commissioners (BCC). This is an assessment that is only in certain portions of the county. MSBU means Municipal Services Benefit Unit. These funds are used as a financing mechanism to provide municipal services. The rates for these assessments are determined by the BCC and certified to the Tax Collector for collection.
Taxpayers may choose to pay their real estate and personal property taxes quarterly by participating in an installment payment plan. To be eligible for the plan, the taxpayer’s prior year taxes must exceed $100.00. Those who qualify must fill out and return an Installment Plan application form to the Tax Collector’s Office no later than May 1st (application forms are available at any location) or they can be printed off the web.
The plan requires that the first installment be made no later than June 30th. Failure to make the first installment will automatically terminate the participant’s eligibility for the remainder of the year. The taxpayer will then be sent a regular tax bill in November.
The 1st and 2nd installments are based on ¼ of the previous year’s taxes. The 1st installment is discounted 6%, and the 2nd installment, due September 30th, is discounted 4.5%. The 3rd and 4th installments are ½ of the remaining actual tax liability for the current year. The 3rd installment is discounted 3% and is due by December 31st. The 4th installment is not discounted and due by March 31st.
Real estate taxes become delinquent each year on April 1st. Delinquent taxes must be paid by cash, cashier’s check, money order or credit card. If the postmark indicates your payment was mailed on or after April 1st (delinquent date), the amount due is determined by the date your payment is RECEIVED by the Tax Collector. Florida Statutes require the Tax Collector, to advertise the delinquent parcels in a local newspaper, once a week for three consecutive weeks, and prior to the tax certificate sale.
Beginning on or before June 1st, the Tax Collector is required by law to hold a tax certificate sale. The certificates represent liens on the real estate properties for unpaid taxes. The sale allows citizens to buy certificates for the amount of the tax debt including applicable interest and fees. The sale is conducted in an auction style with participants bidding downward on interest rates starting at 18%. The certificate is awarded to the lowest bidder. A tax certificate earns a minimum of 5% interest to the investor until the interest has accrued to greater than 5%, with the exception of “zero” interest bids, which always earn “zero” interest.
Tangible personal property tax is an ad valorem tax assessment against the furniture, fixtures and equipment located in businesses and rental property. It also applies to structural additions to mobile homes.
The same discounts apply to Tangible Personal Property Tax and Non-Ad Valorem Tax as Real Estate Taxes.
Taxes become delinquent April 1st each year, within 45 days after the property becomes delinquent, The Tax Collector is required by law to advertise a list of delinquent taxpayers one time in a local newspaper. Advertising costs are added to the delinquent bill. Pursuant to Chapter 197.413 Florida Statutes, tax warrants are issued before April 30th of the next year on all unpaid tangible personal property taxes. Within 30 days after the warrants are prepared, The Tax Collector files a petition in Circuit Court for an order directing levy and seizure to sell the property for the amount of unpaid taxes and costs.