Payment Plans

Installment Plan

Taxpayers may choose to pay their real estate or personal property taxes quarterly by participating in an installment payment plan. To be eligible for the program, the taxpayers' estimated taxes must be in excess of $100.00. Those who qualify must fill out and return an  Installment Plan application to the Tax Collector's Office prior no later than April 30th (the application forms are available at all county tax offices or on the Tax Forms Page).

The installment plan requires that the first installment must be made no later than June 30th to receive a discount. Payments accepted after June 30th, but before July 31st, are not discounted. Failure to make the first payment by July 31st will automatically cancel the participant from the plan and regular due dates and discounts will apply.

Upon meeting the first installment deadline, the taxpayer is then obligated to participate in the program for the entire year. Discounts do not apply to delinquent payments. Any amount remaining unpaid on April 1st is treated as delinquent and is subject to the issuance of a tax certificate.

Taxpayers participating in the installment payment plan are automatically re-enrolled each year. The first 2 installments are based upon the prior years' tax notice. Any changes to ownership, value, or exemption(s), will be reflected in the 3rd and 4th installment.

The due dates and discounts (on installment portion only) are as follows:

1st installment -  6% discount - 1/4 of prior year taxes - Payment due by June 30th -No discount if paid in July

failure to make this payment disqualifies the taxpayer from using the installment method

2nd installment - 4.5% discount - 1/4 of prior year taxes 
Payment due by September 30th - late payment results in loss of discount

3rd installment -  3% discount - 1/4 of prior year taxes plus 1/2 of any adjustment made for actual tax
liability - Payment due by December 31st - late payment results in loss of discount

4th installment -  no discount -1/4 of prior year taxes plus 1/2 of any adjustment made for actual tax
liability - Payment due by March 31st

Discounts on payments which are mailed to our office are determined by the postmark date on the envelope for current taxes. The discount for walk-in payments is extended to the next working day when the deadline falls on a weekend or observed holiday.

Partial Payment Plan

According to Florida Statute 197.374, taxpayers may make partial payments for the current year's taxes. To participate, the taxpayer must initially complete and submit an  application  with the first payment. In addition, a taxpayer is not eligible for discounts under the partial payment plan, and each partial payment requires a processing fee of $10.00.  Payments can be processed at any branch office beginning November 1st. (Online payments are not accepted at this time)

Important facts regarding this plan:

  • Application required.
  • Partial payments accepted November 1st through March 31st.
  • $10.00 processing fee due with each payment, per each parcel.
  • No discounts allowed.
  • Once delinquent, any unpaid balance is subject to the sale of a tax certificate.
  • Delinquent taxes are not eligible for the plan.