Real Estate
As a property owner in Indian River County, it pays to be informed about your rights and responsibilities under Florida law. Understanding the procedures regarding property taxes can save you money and will help this office to better serve you. The real estate tax bill is a combined notice of ad-valorem taxes and non ad-valorem assessments. Ad-valorem taxes are based on the value of the real estate and any improvements (structures, buildings, etc.) on the property. Non-ad valorem assessments are based on factors other than the property value such as acreage.
Paying Your Property Taxes
Florida law provides for certain discounts on current taxes if they are paid before March of the following year. Discounts are determined according to the POSTMARK of your payment. Tax bills are mailed out in November of each year and the following discounts are allowed for early payment:
Tax Discounts:
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4% if paid in November3% if paid in December2% if paid in January1% if paid in FebruaryProperty Taxes are now due by March 31st
Taxes become delinquent April 1st and additional charges become due. Once the taxes are delinquent, payment date is determined by the date payment is received.
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.lienhub.com/county/indianriver.
Ad Valorem Taxes
The real estate tax bill is a combined notice of ad valorem taxes and non-ad valorem assessments. The tangible tax bill is exclusively an ad valorem tax. Ad valorem taxes are based on the value of the property. Examples of ad valorem taxes are school, county and city taxes. Taxing authorities are responsible for setting ad valorem millage rates. A millage rate is the rate of tax per thousand dollars of taxable value. To determine the ad valorem tax, multiply the taxable value by the millage rate. For instance, $100,000 in taxable value with a millage rate of 5.0000 would generate $500 in taxes. Ad valorem taxes are paid in arrears (at the end of the year) and are based on the calendar year from January 1 – December 31.
The following is a list of the taxing authorities responsible for setting ad valorem millage rates along with their phone numbers:
Taxing Authorities Telephone ListPhone #Non-Ad Valorem Taxes
Non-ad valorem assessments are based on factors other than the property value such as acreage or number of units. Levying authorities are responsible for setting the non-ad valorem assessments.
The real estate tax bill is a combined notice of ad valorem taxes and non-ad valorem assessments. (Tangible taxes are not subject to non-ad valorem assessments.) Examples of non-ad valorem assessments are solid waste, drainage and street lighting.
The assessment periods vary and may not be based on the calendar year. Some non-ad valorem assessments are paid in advance.
The following is a list of the levying authorities responsible for setting non ad-valorem assessments along with their phone numbers:
Taxing Authorities Telephone ListPhone #Frequently Asked Questions on Property Taxes :
What if I don't get my bill?According to Florida Law, it is the responsibility of the property owner to see that a bill is received and taxes are paid. Tax statements are sent to the owner at the address listed on the certified tax roll. If you move, it is your responsibility to send written notification to the Property Appraiser.
You should receive a separate tax bill for each property you own. Please verify that the legal description on the tax bill you received is for all of your property. If you are missing any bills, please contact our office immediately for duplicates bills at (772) 226-1343, or you may visit our website to print your bill
If you do not receive a bill by November 9th, notify our office immediately or you can obtain one from this website
What if I receive a tax bill and I no longer own the property?If you received a real estate tax bill for property you no longer own, please forward it to the new owner or return it to this office.
If you received a tangible personal property tax bill for property you no longer own, but you did own on January 1, you are still responsible for paying the taxes.
If you did not own the tangible personal property on or after January 1 you need to contact the Property Appraiser immediately at (772) 226-1370.
What if my mailing address changed?If your mailing address changed, you will need to change your address with the Property Appraiser. The Property Appraiser's website has a Change of Address form available that you can submit For more information about name and address changes, please contact the Property Appraiser a (772) 226-1469.
What if I receive a notice with "Duplicate Bill - DO NOT PAY?"If you received a notice with "Do Not Pay" printed across the bottom, a mortgage company requested your original bill.
If your taxes are not escrowed through a mortgage company, you may submit payment with the "Do Not Pay" notice.
If your taxes are escrowed and you received a bill that does not have the “Do Not Pay” message, you should contact your mortgage company immediately.
What does it mean if the message "BACK TAXES REMAIN UNPAID" appears on my bill?If the message 'BACK TAXES REMAIN UNPAID" appears on your bill, this means in addition to the tax bill you have received, there are also delinquent taxes due on your account.
If this message appears on your current tax bill, you should contact the tax department at the Tax Collector's Office immediately at (772) 226-1343 to determine the amount due for the delinquent tax.
How can I get a paid receipt?Paid receipts can be printed anytime from this website or you may contact our office at (772) 226-1343 and we can further assist you.
Can I pay my taxes on a payment plan?If your taxes are at least $100 this year, you may choose to pay next year's taxes on the installment plan.
Property owners must send a completed application to the Tax Collector NO LATER THAN APRIL 30th for taxes which will be due later that year. Otherwise, all taxes are due and payable in full. Installment Application Form under Property Tax Forms can be printed from this web site.
Payments are quarterly; June, September, December and March of the following year.
Remember, you must plan ahead! If you wait until you receive your tax bill in November, it will be too late to pay by installment for that year.
What if I can't pay my tax bill?Florida law entitles you to defer payment of a portion of your tax bill or in some cases all of your bill if you are eligible for homestead exemption. This also depends on your age and income.
Interest is charged on the deferred taxes and treated as a lien against your property. Taxes and interest are due only upon your death, if you sell your home or your homestead exemption status changes. Application must be made with the Tax Collector's office on or before March 31st.
For more information, see Property Tax Deferral.
I didn’t own the property for the entire year. Will I have to pay taxes for a whole year?No matter when you purchase the property, as the owner, you are responsible for paying the entire tax bill mailed in November.
However, taxes are normally prorated at the closing and credit is given to you by the seller for the time during the year that you were not the owner. This credit is between you and the seller and is reflected on the closing statement. No money is given by the seller to the Tax Collector as partial payment of that year's taxes.
If you are unsure if you received credit from the seller, please contact the closing agent that handled your transaction.
Who decides how much my taxes will be?The Tax Collector is an agent for local government agencies for the billing and collection of revenue. The Tax Collector has no control or authority regarding the assessed value of property, how the amount is determined, or the amount of the tax that is due.
According to Florida law, your tax bill is a combined notice of both ad valorem taxes (which means the amount is based on value) and non-ad valorem assessments (which means the amount is based on factors other than value).
For more information about either taxes, explore further in the links below:
