You can defer a portion or all of your property taxes and any non-ad valorem assessments. The deferred taxes, non-ad valorem assessments, and interest are a prior lien on the homestead with interest accruing on the deferred amount until the balance is paid. The interest rate may not exceed seven percent. Delinquent (2023 and prior) taxes cannot be deferred.

The Homestead Tax Deferral program is not an exemption. For tax exemptions application or inquiries, please contact the Miami Dade County Property Appraiser’s Office at 305-375-4712 or visit miamidade.gov/pa.

To defer payment, a property owner must:

Claim a Homestead Exemption

Provide proof of fire and extended (hurricane) insurance coverage on the property listing Miami-Dade County Office of the Tax Collector as loss payee

Show proof of income (2023 income tax return)

All taxes may be deferred if an applicant’s household income is less than $10,000

The total amount of deferral plus accrued interest and the balance of the primary mortgage cannot exceed 85 percent of the just value. The applicant's primary mortgage cannot exceed 70 percent of the just value

If the applicant is less than 65 years old with a household income of $10,000 or more, the tax bill portion that exceeds five percent of the applicant's household income may be deferred. If the applicant is 65 years of age or older with a household income greater than the Senior Homestead Exemption adjusted income limitation, the tax bill portion that exceeds 3 percent of the applicant's household income for the prior calendar year may be deferred

The deferred tax amount plus interest becomes due and payable to Miami-Dade County if:

You sell your home

Fire and extended insurance coverage is not maintained

Change of property use occurs and owner is no longer entitled to claim homestead exemption for such property

The Application for Homestead Tax Deferral is accepted by the Miami-Dade County Office of the Tax Collector's starting November 1 and must be submitted by March 31 of the following year.

Water, Road, and Sewer Assessments: If your bill includes a Water Road and Sewer (WRS) assessment, such as OJUS, currently collected in 30-year annual installments, your taxes must be paid by May 31 otherwise a tax certificate will be sold for the remaining balance on the lien.