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Alternative Payment Options Ad Valorem Taxes and Non-Ad Valorem Assessments
Consult the statutory reference and contact your county tax collector for details.
Deferred Tax Payments for Homesteads
Households that are entitled to homestead exemption and whose household income is below the required income limits may qualify to defer payment of their property taxes. Section 197.252, Florida Statutes
Deferred Tax Payments for Affordable Rental Housing Property and Recreational or Commercial Working Waterfronts
Some jurisdictions have adopted local ordinances that allow tax deferral for affordable rental housing property (sections 197.307 - 197.3079, F.S.) or recreational and commercial working waterfronts (sections 197.303 - 197.3047, F.S.) Check with your local tax collector.
A qualified property owner in a county or municipality that has adopted an ordinance for tax deferral may apply to the tax collector to defer ad valorem taxes and non-ad valorem assessments covered by the ordinance. The owner must meet the statutory requirements and file an application with the county tax collector each year by January 31, the year after the taxes were assessed.
Partial Payments
At the option of the tax collector, a property owner can pay taxes with up to 5 payments. There is a $10 fee for each payment. There is no deadline to apply. The taxpayer will not receive a discount for early payment. In an informal survey of coastal counties, some of the counties that said they have, or plan to offer, a partial payment option were:
| Escambia | Gulf | Wakulla | Franklin |
| Dixie | Levy | Citrus | Hernando |
| Hillsborough | Manatee | Sarasota | Charlotte |
| Lee | Collier | Monroe |
Check with your local tax collector. All taxes must still be paid by March 31 to avoid delinquency. A certificate will only be sold on the remaining unpaid taxes. Section 197.374. F.S.
Installment Payments
If taxpayers apply by April 1 of the tax year, they can prepay their taxes in four installments. The quarterly payments are based on last year’s taxes and include discounts for early payment. Section 197.222, F.S.
Homestead Property Tax Deferral
Definitions:
(1) “Household” means a person or group of persons living together in a room or group of rooms as a housing unit, but the term does not include persons boarding in or renting a portion of the dwelling.
(2) “Income” means the adjusted gross income, as defined in s. 62 of the United States Internal Revenue Code, of all members of a household. Section 197.243, F.S. (The “adjusted gross income” is the amount reported on IRS Form 1040.)
Do I qualify for homestead tax deferral? How much of my ad valorem taxes and non-ad valorem assessments can be deferred?
To defer homestead taxes and assessments you must be entitled to claim homestead tax exemption. The amount that can be deferred is based on age and adjusted gross income of all members of the household.
- If last year's adjusted gross income for all members of the household was less than $10,000, the entire tax amount and any non-ad valorem assessments may be deferred.
- If your taxes and assessments are more than 5% of the adjusted gross income of all members of the household for the last calendar year, you may defer the amount over the 5%.
- If you are 65 years of age or older and your taxes and assessments are more than 3% of the adjusted gross income of all members of the household for the last calendar year, you may defer the amount over 3%.
- If you are 65 years of age or older with an annual adjusted gross income less than the household income limit for the additional homestead exemption under section 196.075, F.S., you may defer the entire amount.
You may not defer your taxes if:
- The total amount of deferred taxes, non-ad valorem assessments, interest, and unsatisfied liens is more than 85% of the assessed value, or
- The primary mortgage financing is more than 70% of the assessed value.
To apply for this deferral, you must submit Form DR-570 to the tax collector by January 1, the year after the assessment.
The interest rate is equal to the semiannually compounded rate of 1/2% (.5%) plus the average yield to maturity of the long-term fixed-income portion of the Florida Retirement System investments at the end of the quarter before the sale of the deferred payment tax certificates. However, the interest rate may not exceed 7%.
The deferred taxes, non-ad valorem assessments, and interest are a prior lien on the homestead. They are handled and collected the same way as other property tax liens.
The deferred taxes, assessments, and interest may be paid at any time. However the total amount must be paid when:
- There is a change in the use of the property and the owner is no longer entitled to homestead exemption. The deferred amounts and interest for all previous years are due November 1, the year the change occurs.
- There is a change in ownership. The deferred amounts and interest for all previous years are due on the day the change occurs. See section 197.263(2) for exceptions for surviving spouses.
- The owner does not maintain the required fire and extended insurance coverage. The deferred amounts and interest for all previous years are due on the date insurance stops.
The amount for all the previous years becomes delinquent on April 1, the year after the change.
Are there other conditions that can require me to pay all or part of the deferred amount?
During any year the total amount of deferred taxes, interest and other unsatisfied liens becomes more than 85% of the assessed value, the portion that is over 85% is due. The owner must pay that amount within 30 days after the tax collector notifies the owner. If the owner does not pay, the total amount of deferred taxes and interest will be due and become delinquent in 30 days.
Each year the tax collector will notify owners of property with deferred payments to submit a list of all outstanding liens on the homestead and the current amount of each lien. If the owner does not send the information within 30 days, the total amount of taxes, assessments, and interest will be due within 30 days.
What happens if my deferred taxes are delinquent?
If deferred taxes become delinquent, the tax collector will sell a tax certificate at a public sale by the next June 1, after the taxes become delinquent. The sale will follow the same provisions as any certificate sold for unpaid taxes under section 197.432, F.S.
Affordable Rental Housing Tax Deferral
Does my property qualify for affordable rental housing tax deferral?
Any qualified property owner in a county or municipality that has adopted an ordinance for tax deferral on affordable rental housing property may apply to defer ad valorem taxes and non-ad valorem assessments covered by the ordinance. To qualify, the owner must:
- Engage in the operation, rehabilitation, or renovation of affordable rental housing under Part VI, Chapter 420, Florida Statutes, and
- File an application for tax deferral, Form DR-570AH, with the county tax collector by January 31 each year following the year the taxes and non-ad valorem assessments were assessed.
Tax deferral will not be granted if:
- The total of deferred taxes, non-ad valorem assessments, and interest, plus the total of all other unsatisfied liens on the property is more than 85% of the assessed value, or
- The primary financing on the property is more than 70% of the assessed value.
What is the interest rate on the deferred taxes? Is there a lien on my property?
The interest rate is equal to the annually compounded rate of 3% plus the Consumer Price Index for All Urban Consumers. However, it cannot be more than 9.5 percent. The deferred taxes, assessments, and interest are a prior lien. They are handled and collected in the same way as other property tax liens.
When will I have to pay the deferred taxes, assessments, and interest?
The deferred taxes, assessments, and interest may be paid at any time. However, the amount must be paid when:
- The tax-deferred property changes ownership or use and the owner is no longer entitled to claim the property as affordable rental housing, or
- The legal or beneficial ownership of the property changes, or
- The owner does not maintain the required fire and extended insurance coverage.
The total amount of deferred taxes, non-ad valorem assessments, and interest for all previous years is due on November 1, the year the change occurs, or on the date insurance stops. The total amount becomes delinquent on April 1, the year after the change in ownership, use, or loss of insurance coverage occurred.
Are there other conditions can require me to pay all or part of the deferred amount?
During any year the total amount of deferred taxes, assessments, interest, and all other unsatisfied liens on the property is more than 85% of the assessed value, the portion of taxes and interest over 85 % of the assessed value is due. The owner must pay that amount within 30 days after the tax collector notifies the owner. If the owner does not pay, the total amount of deferred taxes, assessments, and interest will become delinquent.
What happens if my deferred taxes become delinquent?
If deferred taxes become delinquent, the tax collector will sell a tax certificate for the delinquent taxes, assessments, and interest at a public sale by the next June 1. The sale will follow the same provisions as any certificate sold for unpaid taxes under section 197.432, F.S.
Recreational and Commercial Working Waterfronts Tax Deferral
Definition: A Recreational and Commercial Working Waterfront as defined under s. 342.07(2), Florida Statutes, is:
A parcel or parcels of real property that provide access for water-dependent commercial activities, including hotels and motels as defined in s. 509.242(1), or provide access for the public to the navigable waters of the state. Recreational and commercial working waterfronts require direct access to or a location on, over, or adjacent to a navigable body of water. The term includes water-dependent facilities that are open to the public and offer public access by vessels to the waters of the state or that are support facilities for recreational, commercial, research, or governmental vessels. These facilities include public lodging establishments, docks, wharfs, lifts, wet and dry marinas, boat ramps, boat hauling and repair facilities, commercial fishing facilities, boat construction facilities, and other support structures over the water. As used in this section, the term "vessel" has the same meaning as in s. 327.02(39). Seaports are excluded from the definition.
Who can qualify for tax deferral for recreational and commercial working waterfronts?
A property owner in a jurisdiction that has adopted a tax deferral ordinance (s. 197.303, F.S.) and who owns a recreational and commercial working waterfront facility may defer payment of the ad valorem taxes and non-ad valorem assessments covered by the ordinance. The owner must file an application for tax deferral, Form DR-570WF, with the county tax collector each year by January 31, the year after the taxes and assessments were assessed.
Tax deferral will not be granted if:
- The total of deferred taxes, non-ad valorem assessments, and interest, plus all other unsatisfied liens on the property is more than 85% of the assessed value; or
- The primary financing on the property is more than 70% of the assessed value.
What is the interest rate on the deferred taxes? Is there a lien on my property?
The interest rate is equal to the semiannually compounded rate of 1/2% (.5%) plus the average yield to maturity of the long term fixed-income portion of the Florida Retirement System investments at the end of the quarter before the date a deferred payment tax certificate is issued to the county. However, it cannot be more than 9.5%.
The taxes, non-ad valorem assessments, and interest deferred are a prior lien on the property; they attach on the date and in the same manner. They are collected the same as other property tax liens.
When will I have to pay the deferred taxes, assessments and interest?
The deferred taxes, assessments and interest may be paid at any time. However, the amount must be paid when:
- The tax-deferred property changes ownership or use and the owner can no longer claim the property as a recreational or commercial working waterfront facility; orThe legal or beneficial ownership of the property changes; or
- The owner does not maintain the required fire and extended insurance coverage.
The amount of deferred taxes, non-ad valorem assessments, and interest for all previous years is due on November 1, the year the change occurs, or on the date insurance stops. The amount becomes delinquent on April 1, the year after the change in ownership, use, or loss of insurance coverage occurred.
Are there other conditions that can require me to pay all or part of the deferred amount?
During any year the total amount of deferred taxes, interest, and all other unsatisfied liens on the property is more than 85% of the assessed value, the portion of taxes and interest over 85% of the assessed value is due. The owner must pay the amount within 30 days after the tax collector notifies the owner. If the amount due is not paid, the total amount of deferred taxes and interest becomes delinquent.
What happens if my deferred taxes become delinquent?
If deferred taxes become delinquent, the tax collector will sell a tax certificate for the delinquent taxes, assessments, and interest at a public sale by the next June 1. The sale will follow same provisions as any certificate sold for unpaid taxes under section 197.432, F.S.