In Florida, real estate taxes are payable in arrears, on a calendar year basis.
Using the taxes for 2015 as an example, here’s how it all works:
- On January 1, 2015 a lien is placed on every property for the amount of the taxes
- The county tax assessor issues the bills in November 2015
- There is a discount given for payment made in November 2015, December2015, January 2016 and February 2016
- The full amount is due by March 31 2016, and the taxes become delinquent on April 1 2016 and delinquent tax bills are subject to a late charge
- During the month of May 2016, all delinquent tax bills are advertised as for sale as tax certificates