In Florida, unpaid property taxes become delinquent on April 1st of the year following the tax year. For example, unpaid 2023 property taxes become delinquent on April 1, 2024. The date the payment is received in the office determines the amount due. The following is an overview of real estate and tangible delinquencies, which are handled very differently.
Real Estate
On April 1st, a 3% penalty is added. Accounts unpaid as of May 1st are charged an advertising fee and are advertised in a local newspaper once a week for three consecutive weeks. If the taxes remain unpaid, a tax certificate, which is a lien against the property, will be sold on or before June 1st. It is important to note that once a certificate is sold, the amount due increases substantially due to the costs of the sale and a minimum of 5% interest. More information about the Tax Certificate Sale.
Tangible
On April 1st a $10.00 delinquent fee is added and interest accrues at the rate of 1.5% per month.
Accounts unpaid as of May 1st are charged an advertising fee and a 20% collection fee, in addition to the monthly interest, and are published in a local newspaper by May 15th. If the taxes remain unpaid, a warrant will be issued and the Tax Collector will petition the Circuit Court to have a judge confirm the warrants. The costs associated with the warrant are added to the tax bill.
Once the warrant is confirmed, the Tax Collector is empowered to seize and sell the personal property to pay the taxes and expenses associated with the sale.
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