Florida Property Tax Guide: Due Dates, Discounts, Caps and Delinquency

Last updated November 14, 2026. Citations come from the Florida statutes and official agency pages linked in Sources. Where we could not confirm something on an official page, we say so.

Florida property taxes are due November 1 (or when the tax roll reaches the collector) and become delinquent April 1, with early payment discounts of 4, 3, 2 and 1 percent from November through February. Real property is assessed as of January 1.

Dates and discounts

• Real property is assessed on January 1 of each year; improvements not substantially completed on January 1 have no value placed on them. (Fla. Stat. Sec. 192.042(1))
• All taxes are due and payable on November 1 of each year or as soon thereafter as the certified tax roll is received by the tax collector. (Fla. Stat. Sec. 197.333)
• Taxes become delinquent on April 1 following the year in which they are assessed, or immediately after 60 days have expired from mailing of the original tax notice, whichever is later. (Fla. Stat. Sec. 197.333)
• Early payment discounts: 4 percent in November (or within 30 days after the original tax notice is sent), 3 percent in December, 2 percent in January, 1 percent in February, and zero percent in March. (Fla. Stat. Sec. 197.162(1))
• If a discount period ends on a Saturday, Sunday or legal holiday, it extends to the next working day if payment is delivered to the collector's designated office. (Fla. Stat. Sec. 197.162(4))

Caps and portability

• Homestead assessed value changes are limited to the lower of 3 percent of the prior year's assessment or the percent change in the CPI for all urban consumers; homestead property assessed under s. 193.155 is reassessed at just value as of January 1 of the year following a change of ownership. (Fla. Const. Art. VII Sec. 4(d); Fla. Stat. Sec. 193.155(1), (3))
• Non-homestead residential property (the property covered by s. 193.1554): any change from reassessment 'may not exceed 10 percent of the assessed value of the property for the prior year', and it is assessed at just value as of January 1 of the year following a change of ownership or control. (Fla. Stat. Sec. 193.1554)
• Homestead portability: if the new homestead's just value is greater than or equal to the prior homestead's, the new homestead's assessed value is its just value minus the lesser of $500,000 or the difference between just and assessed value of the prior homestead. (Fla. Stat. Sec. 193.155(8))

Tax certificates

• A tax certificate may be redeemed at any time after issuance and before a tax deed is issued; the redeeming person pays the face amount plus interest, costs and charges, with a mandatory minimum interest of 5 percent of face value (except zero percent bid certificates). (Fla. Stat. Sec. 197.472(1)-(2))

What we could not confirm

• The statutory 7-year life of a tax certificate and the Sec. 197.322 mailing requirement.
• The 1 percent per month penalty and interest on delinquent taxes was not opened.
• The Nov. 1 mailing requirement for tax notices (s. 197.322) was not confirmed; the opened text of s. 197.322 did not yield the sentence.

How to sell a house in Florida when this applies to you

1. Find out what the title company needs. For an inherited or transferred house, that usually means the recorded document that shows who owns it today.
2. Get a payoff for any mortgage and the amount of any unpaid property tax. Both are paid from the sale proceeds at closing.
3. Compare offers on what you net after repairs, commissions and closing costs, not on the headline price.
4. If you want a fast, simple closing, ask for a written cash offer. We buy houses as-is, with no repairs and no agent commission. See how we buy houses in Florida.

Florida Property Tax Guide FAQ

When are Florida property taxes due?

November 1, or as soon after as the certified roll reaches the collector, and delinquent April 1 (Sec. 197.333).

What discounts apply?

4 percent in November, 3 percent in December, 2 percent in January and 1 percent in February (Sec. 197.162).

Is there a cap on assessment increases?

Homestead increases are capped at the lower of 3 percent or the CPI change, and non-homestead residential at 10 percent, as the statutes provide.

Can I sell my Florida house as-is?

Yes. A cash buyer purchases as-is, and the title company pays any mortgage and unpaid property tax from the proceeds at closing.

Sources

• Fla. Const. Art. VII Sec. 5(a)
• Fla. Stat. Sec. 192.042(1)
• Fla. Stat. Sec. 197.333
• Fla. Stat. Sec. 197.162(1)
• Fla. Stat. Sec. 193.1554
• Fla. Stat. Sec. 193.155(8)

This guide is general information, not legal or tax advice. Laws, forms and fees change, so confirm details with the official office or a Florida Florida attorney or tax professional.