Overview
Florida law allows payment of real estate taxes and tangible personal property taxes through an installment plan if your estimated tax due is $100 or more. This plan allows you to pay your taxes in four quarterly installments instead of once per year.
The first and second quarterly installments are based on the prior year's gross tax. The third and fourth quarterly installments reflect adjustments to the tax amount after certification of the new year's tax roll.
Installment payment schedule
Amounts remaining unpaid as of April 1 become delinquent and are subject to all the provisions of law for delinquent taxes.
| Installment | Deadline | Payment amount | Discount |
|---|---|---|---|
| First | June 30 | One quarter of the total estimated taxes and assessments based on the previous year | 6% |
| First | July 31 | One quarter of the total estimated taxes and assessments based on the previous year | No discount |
| Second | September 30 | One quarter of the total estimated taxes and assessments based on the previous year | 4.5% if paid before deadline No discount after deadline |
| Third | December 31 | One quarter of the total estimated taxes and assessments plus one half of any adjusted tax amount | 3% if paid before deadline No discount after deadline |
| Fourth | March 31 | One quarter of the total estimated taxes and assessments plus one half of any adjusted tax amount | No discount Interest applies after deadline |
Apply for installment plan
To participate in the installment plan, you must submit an application to our office on or before April 30. For example, if you wanted to participate for the 2024 tax year, you would have had to apply by April 30, 2024.
The installment payment plan requires paying the first installment no later than June 30 to receive a discount. There is no discount for paying after June 30 but before July 31.
Failure to make the first payment will result in cancelling the installment payment plan for current and future tax years, and your account will revert to an annual payment plan. An annual tax notice will mail out on or around November 1. To participate in the installment payment plan for the next year, you must reapply by April 30.
