Pursuant to Florida Statute 197.122, all owners of property are held to know that taxes are due and payable annually and are responsible for ascertaining the amount of current and delinquent taxes and paying them before April 1 of the year following the year in which taxes are assessed.

Real estate property taxes, also known as ad valorem taxes, are collected annually. They are based on the assessed value of a property's land, building(s) and improvements, as determined by the Property Appraiser as of Jan. 1.

County and municipal governments, as well as local taxing authorities (such as the School Board and South Florida Water Management District, Children's Trust), determine tax rates (also known as millage rates). The rate is multiplied against the assessed value of the property, minus exemptions, to determine the amount of taxes due.

Real estate property tax notices also include non-ad valorem assessments levied against the property for services such as solid waste, fire rescue, libraries, and other special assessments.

The Office of the Tax Collector is charged with the duty of collecting taxes and distributing them to local governments. The Tax Collector does not set the taxes.  

Real Estate Property Taxes are payable on Nov. 1 of each year and may be paid through March 31 of the following year without penalty.

Pursuant to Florida Statute 197, Real Estate Property Taxes become delinquent on April 1. On April 1, interest is added to delinquent Real Estate Property taxes plus advertising costs and fees.