Per Florida Statute 197, the Tax Collector has the responsibility for the collection of ad valorem taxes and non-ad valorem taxes. Ad valorem taxes are based on the assessed value and the millage of each taxing authority. Non-ad valorem tax assessments are based on the fee charged by the special assessment, which provides the benefit service, such as garbage collection.

All owners of property shall be held to know that taxes are due and payable annually and are charged with the duty of ascertaining the amount of current and delinquent taxes and paying them before April 1st of the following year in which taxes are assessed.

Florida Statute 197.122 charges all property owners with the following three responsibilities:

1. The knowledge that taxes are due and payable annually

2. The duty of ascertaining the amount of current or delinquent taxes, and

3. The payment of such taxes before the date of delinquency. It is the owner’s responsibility to inquire as to the amount as well as pay the tax before the date of delinquency.

If, for whatever reason, the property owner fails to receive a tax bill, it is the property owner's responsibility to inquire as to the amount as well as pay the tax before the date of delinquency.

Taxes shall become delinquent on April 1st following the year in which they are assessed. All payments must be postmarked, March 31st or hand-delivered to the office to avoid penalties. Pay Taxes Online

The office of the Property Appraiser establishes the value of the property and determines any exemptions that may apply.

Recently Purchased Property

As a new owner, you are responsible for the full property tax bill, which is mailed in November. Even if you purchase your home or property in the middle of the year, the tax bill you receive reflects taxes for the entire year (January to December). Taxes are usually prorated on your closing statement, and you are given credit for the months that you did not own the property. The credit that may be shown on your closing statement is a credit given to the purchaser; no money is actually paid to the Tax Collector as a partial payment.

Tax statements are mailed each year on or around the 1st of November. You will receive a separate property tax statement for each piece of property that you own. The bill covers January 1st through December 31st of the year of the assessment. The gross amount is due March 31st; property taxes become delinquent April 1st.

The following discounts are applied as follows:

· 4% if paid in November

· 3% if paid in December

· 2% if paid in January

· 1% if paid in February

If your property taxes are escrowed, you do not need to do anything. Your mortgage company will request and pay the tax notice. You will receive a copy of the bill that states, “THIS IS NOT A BILL – DO NOT PAY. YOUR BILL HAS BEEN FORWARDED TO YOUR ESCROW AGENT.”

Can I Make Installment Payments?

Florida Statute 197 allows taxpayers to prepay their taxes on an alternative installment payment plan for each tax notice with taxes estimated to be more than $100. The taxpayer must make their application with the Tax Collector's office, prior to May 1 of the year in which the taxpayer elects to prepay taxes in installments. The first payment must be made no later than June 30th of that tax year. Please click here for the installment application.

When Do Taxes Become Delinquent?

Unpaid real estate property taxes become delinquent on April 1 of the year following the year of assessment. At this time, an interest of 3% and an advertising charge will be added to the tax amount due. If the taxes remain unpaid on or before June 1, a tax certificate, or lien against the property, will be sold for the amount of the unpaid taxes, interest, and costs. Interest accrues on the tax certificate from June 1 until the taxes are paid. After two years, the tax certificate holder is eligible to file for a Tax Deed Application, which could result in the loss of title to the property.

Delinquent taxes MUST be paid by certified funds only.

What Happens if I Fail to Pay My Real Estate Taxes?

On or before June 1st of each year, the Tax Collector is required by law to hold a tax certificate sale.

The sale offers certificates for the amount of delinquent taxes owed, including applicable interest and fees. The sale is conducted auction style with participants bidding downward on interest rates starting at 18%. The certificate is awarded to the lowest bidder. A tax certificate earns a minimum of 5% interest to the investor until the interest awarded at the tax certificate sale has accrued to greater than 5% with the exception of zero interest bids, which will earn zero interest.

**Certificate buyers should be aware of the risks involved in purchasing tax certificates and research any parcels of interest before purchasing.

When the tax certificate is purchased, it becomes an enforceable first lien against the real estate property. The certificate holder is actually paying taxes for the property owner in exchange for a competitive bid rate of return on his or her investment. In order to remove the lien, the property owner must pay the Tax Collector all delinquent taxes plus accrued interest, costs, and other charges. The Tax Collector then issues reimbursement to the certificate holder.

A tax certificate is valid for seven years from the date of issuance. The certificate holder may apply for a tax deed when two or more years have elapsed since the date of delinquency. If the certificate holder applies for a tax deed and the property owner fails to pay the delinquent taxes due, the property is sold at a public auction by the Clerk of the Circuit Court. The highest bidder will receive a tax deed for the property purchased. For more information regarding tax certificate sales, please click here.

 

For more information regarding tax deed sales, please contact the Clerk of Court at (904)819-3600 or taxdeeds@stjohnsclerk.com

For additional information, please contact our office at (904)209-2250 or taxcollector@sjctax.us

 

Related Links

· Online Tax Search

· More Information About Tax Certificate Sales

· For TPESCROW files, County Held, Individual Held, and Available Certificates, please visit our Data Downloads page.

· Update My Mailing Address here.