TAX COLLECTORS RULES AND REGULATIONS

As used in this chapter, these definitions apply, unless the context clearly requires otherwise: (1) "Calculated monthly" means monthly interest accrues as of the first day of the month, calculated by dividing the annual rate by twelve. For example, if the rate of interest is 18 …

(1) Taxes are due and payable November 1 of the year they are assessed, or as soon after November 1, as the tax collector receives the certified tax rolls. Taxes are delinquent on April 1 of the year following the year of assessment, or after 60 days have expired from the date th…

(1) Unpaid taxes on real and personal property are delinquent on April 1 of the year following the year of assessment, except when the tax roll certifications required by Section 193.122, F.S., are late and the tax notices are sent less than 60 days before April 1, following the …

(1) Taxpayers whose tax liability was altered as a result of a value adjustment board (VAB) action must have at least 60 days from the mailing of a corrected tax notice to pay unpaid taxes due before delinquency. During the first 30 days after a corrected tax notice is sent, a fo…

(1) SALE OF SEIZED TANGIBLE PERSONAL PROPERTY. After the sale of personal property, the tax collector must distribute the proceeds in this order: (a) All expenses, fees and costs of selling the property must be paid. (b)1. If the remaining funds are sufficient to pay the delinque…

(1) This rule applies to errors made by tax collectors in the collection of taxes on real and personal property. A tax collector may correct any error of omission or commission made by him or her, including those described in Rule 12D-8.021, F.A.C. (2) The payment of taxes, inter…

(1) When property has been properly assessed in the name of the owner as of January 1 of the tax year, the property appraiser may not cancel the tax assessment because of a sale of the whole or a part of the property. The tax assessment is against the property, not the owner. (2)…

(1) By the 60th day after the tax certificate sale is completed, the tax collector must provide a report to the Board of County Commissioners on Discounts, Errors, Double Assessments, and Insolvencies, Form DR-505, Report of Discounts, Errors, Double Assessments, and Insolvencies…

(1) DEFINITIONS. (a) "Claim," "application," or "request" for refund is the submission of a completed Form DR-462, Application for Refund of Ad Valorem Taxes, incorporated by reference in Rule 12D-16.002, F.A.C., when required, to the tax collector. (b) "Certificate of correction…

Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 119.041, 119.09 FS. History-New 6-18-85, Formerly 12D-13.10, Amended 12-13-92, 1-2-01, Repealed 4-5-16.

Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 192.053, 193.092, 197.122, 197.332, 197.432 FS. History-New 6-18-85, Formerly 12D-13.11, Amended 12-13-92, 12-31-98, 12-30-02, Repealed 4-5-16.

Land must not be subdivided or any plat filed until all taxes due and payable have been paid. At the request of the property appraiser, the tax collector must determine if there are any delinquent taxes, outstanding tax certificates or omitted years' taxes due by searching the pr…

(1) This rule applies when a taxpayer contests a tax assessment in circuit court. It does not apply when contesting an assessment before a value adjustment board (see Rule 12D-13.005, F.A.C.). (2) As provided in Section 194.171(3), F.S., a taxpayer must pay the amount he or she a…

(1)(a) When a property appraiser is required by law to impose penalties, he or she must list the penalties on the tax roll for collection by the tax collector. (b) When a tax collector is required by law to levy penalties, he or she must collect the penalties. (c) When either off…

(1) The property appraiser must certify the tax roll to the tax collector, value adjustment board, Board of County Commissioners, any taxing district, and any municipality. For taxing districts and municipalities, it is only necessary to certify that part of the roll that applies…

(1)(a) When any governmental unit purchases or acquires property for government purposes by any means except condemnation, the person who is transferring the property must pay all unpaid taxes, including the current year's taxes prorated to the date of transfer of title. This amo…

The tax collector must collect back assessments as provided in Section 193.092, F.S., together with taxes for the current year. If the back assessments are unpaid as of the date of delinquency, they will be subject to the same procedures as the current year's taxes. As with the c…

Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 197.162, 197.332, 197.333, 197.383, 197.432, 197.4325 FS. History-New 6-18-85, Formerly 12D-13.20, Repealed 4-5-16.

Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 197.162, 197.322, 197.332, 197.333, 197.344 FS. History-New 6-18-85, Formerly 12D-13.21, Repealed 4-5-16.

(1) The tax collector must notify taxpayers of their right to pre-pay taxes and non-ad valorem assessments by installment, as provided in Section 197.222(5), F.S. (2)(a) Any taxpayer who chooses to pay taxes by the installment method must file an application with the tax collecto…

Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 197.222, 197.383, 219.075 FS. History-New 6-18-85, Formerly 12D-13.23, Amended 12-30-97, Repealed 4-5-16.

Rulemaking Authority 195.022, 195.027(1), 213.06(1) FS. Law Implemented 197.222, 197.322, 197.3632 FS. History-New 6-18-85, Formerly 12D-13.24, Amended 12-13-92, 12-30-02, Repealed 4-5-16.

Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 197.222, 197.3632 FS. History-New 6-18-85, Formerly 12D-13.25, Amended 5-23-91, 12-13-92, 12-25-96, Repealed 4-5-16.

Rulemaking Authority 195.022, 195.027(1), 213.06(1) FS. Law Implemented 197.222 FS. History-New 6-18-85, Formerly 12D-13.26, Repealed 4-5-16.

Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 197.222, 197.3632, 197.432 FS. History-New 6-18-85, Formerly 12D-13.27, Amended 5-23-91, 12-13-92, 12-30-97, Repealed 4-5-16.

Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 197.243, 197.252, 197.2524, 197.263 FS. History-New 6-18-85, Formerly 12D-13.28, Amended 12-20-01, Repealed 4-5-16.

(1) To participate in the tax deferral program, a property owner must submit an annual application to the tax collector by March 31 following the year in which the taxes and non-ad valorem assessments are assessed. A taxpayer must use Form DR-570, Application for Homestead Tax De…

(1) By November 1 of each year, the tax collector must notify each owner of homestead property on which taxes have been deferred to report the current value of all outstanding liens on the property. Within 30 days of notification, the owner must submit a list of all outstanding l…

(1) Any applicant denied a property tax deferral may appeal the tax collector's decision to the value adjustment board (VAB). The petition must be filed with the VAB within 30 days after the tax collector sends the notice of denial. (2) Any tax deferral applicant or recipient may…

Deferred payment tax certificates will be issued for all deferred taxes, but these tax certificates are exempt from the advertisement and public sale provisions of Section 197.432 or 197.4725, F.S. The tax collector must strike off each deferred payment tax certificate to the cou…

Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 197.252, 197.3632 FS. History-New 6-18-85, Formerly 12D-13.30, Amended 12-13-92, Repealed 4-5-16.

Rulemaking Authority 195.022, 195.027(1), 213.06(1) FS. Law Implemented 196.031, 196.075, 197.2423, 197.243, 197.252, 197.3632 FS. History-New 6-18-85, Formerly 12D-13.31, Amended 12-13-92, 10-2-07, Repealed 4-5-16.

Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 197.162, 197.172, 197.253, 197.3632 FS. History-New 6-18-85, Formerly 12D-13.32, Amended 12-13-92, Repealed 4-5-16.

Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 197.253, 197.263 FS. History-New 6-18-85, Formerly 12D-13.33, Repealed 4-5-16.

Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 197.2423, 197.263 FS. History-New 6-18-85, Formerly 12D-13.34, Repealed 4-5-16.

Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 197.252, 197.263 FS. History-New 6-18-85, Formerly 12D-13.35, Repealed 4-5-16.

Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 193.501, 704.06 FS. History-New 4-18-94, Repealed 4-5-16.

(1) The advertisement must include: (a) A distinctive title (e.g., "Notice of Tax Certificate Sale"); (b) The date and time the sale will begin; (c) The location of the sale, including city and county, or the website on which the sale will be conducted (if by electronic means); (…

The tax collector must not accept payment of taxes until the tax roll has been certified according to Section 193.122(2), F.S., except when: (1) A taxpayer files a complaint before certification and makes payment according to Section 194.171(3), F.S. (2) The tax collector must co…

(1) Form DR-528, Notice of Ad Valorem Taxes and Non-Ad Valorem Assessments (example only), incorporated by reference in Rule 12D-16.002, F.A.C, must comply with Section 197.3635, F.S. (2) The tax collector may include an additional statement with the notice of ad valorem taxes an…

Rulemaking Authority 195.022, 195.027(1), 213.06(1) FS. Law Implemented 197.322, 197.343, 197.3632, 197.3635 FS. History-New 6-18-85, Formerly 12D-13.39, Repromulgated 5-23-91, Amended 12-13-92, Repealed 4-5-16.

It is the responsibility of the mortgagee, lienholder or vendee requesting information under Section 197.344, F.S., to provide his or her most current address to the tax collector so that the notice is sent to the proper address. Rulemaking Authority 195.022, 195.027(1), 213.06(1…

Rulemaking Authority 195.022, 195.027(1), 213.06(1) FS. Law Implemented 193.481, 197.343, 197.502 FS. History-New 6-18-85, Formerly 12D-13.41, Amended 1-11-94, Repealed 4-5-16.

(1)(a) A petition filed under Section 197.413(2), F.S., must request the court to authorize the collection of all costs and fees that any public official may expend or charge in their official duty of levying on, seizing, and selling personal property. (b) Costs and fees which ma…

(1)(a) Personal property which is seized for delinquent taxes must be sold at public auction as authorized by Section 197.417, F.S. The tax collector is entitled to the same fees and charges allowed to sheriffs for execution sales according to Section 30.231, F.S. (b) Form DR-514…

(1) The tax certificate sale must begin by June 1 or the 60th day after the date of delinquency, whichever is later. (2) At the tax collector's discretion, the tax certificate sale may be conducted over multiple days. The tax collector may not conclude the tax certificate sale un…

Tax Collectors having the ability to issue tax certificates electronically may, in lieu of issuing individual document tax certificates for each tax certificate sold, issue a listing of tax certificates sold to each purchaser or county. An entry on the list constitutes the tax ce…

(1) When property owned by a governmental unit is leased to a non-governmental lessee and is not exempt from taxation, the tax must be assessed to the lessee. (2) If no rental payments are due pursuant to the agreement creating the leasehold estate, or if the property meets the r…

(1) In deciding if a tax certificate can be sold at public sale, the tax collector must determine the homestead exemption status of the property for each year delinquent taxes are assessed. The issuance of a tax certificate in any previous year does not affect this determination.…

Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 197.432 FS. History-New 6-18-85, Formerly 12D-13.48, Repealed 4-5-16.