Delinquent Property Taxes

Property Taxes

The date for citizens and businesses to pay property taxes in all Florida Counties is extended from March 31 to April 15, 2020. All tax collectors shall consider taxes to be timely paid if received by electronic payment or postmarked by April 15, 2020, to address the emergency conditions declared in EO 20-52.

Delinquent Property Taxes

Unpaid property taxes become delinquent on April 1st of the year following the tax year. For example, 2019 property taxes will become delinquent on April 1, 2020 if they are unpaid. Delinquent real estate taxes and delinquent tangible personal property taxes are handled very differently.

Real Estate Taxes

Per Florida Law, on the delinquent date, (April 1st), a 3% penalty is added to the gross tax. Accounts that remain unpaid in May are charged an advertising fee and are advertised in a local newspaper three times during the month of May. If the taxes remain unpaid, a tax certificate, which constitutes a first lien against real property, must be sold against the unpaid tax on or before June 1st each year. For more information about the Tax Certificate Sale, visit our Tax Certificate Sale website at www.BidIndianRiver.com.

Tangible Personal Property Taxes

Per Florida Law, on April 1st a $2.00 delinquent fee and $8.00 warrant fee is added. In addition, interest begins to accrue at the rate of 1.5% per month until the taxes are paid.

Accounts remaining unpaid in May are charged an advertising fee and are published in a local newspaper during the month of May. Tax warrants are issued on all unpaid delinquent tangible personal property accounts. The costs associated with the warrants are added to the tax bill.

If taxes are still not paid, the Tax Collector must petition the Circuit Court to have a judge “confirm” the warrants. The court costs are added to the delinquent tax bill. The Tax Collector is then empowered to seize and sell the personal property to pay the taxes. If the property cannot be located or is sold for less than the amount due, the deficit shall be a general lien against all the taxpayer's other personal property situated in the county. The personal property may be seized and sold in the same manner as property on which there is a specific lien for delinquent taxes.