Florida Statutes state that property taxes are due and payable November 1 of each year or as soon thereafter as the certified tax roll is received by the Tax Collector from the Property Appraiser.
Tax statements are mailed on or about November 1 of each year, with the following discounts in effect for early payment in person or online:
When the last day of a discount period falls on a weekend or legal holiday, the discount period shall be extended for all payments brought in person to our office the next working day.
Taxes become delinquent April 1, at which time a 3% minimum mandatory charge is added to the gross amount.
Note: If the postmark indicates your payment was mailed on or after April 1 (delinquency date), the amount due is determined by the date your payment is received in the Tax Collector’s office.
If payment is not received and processed in the Tax Collector’s office by close of business on April 30, the delinquent account will be advertised, either in print or electronically, three times in the newspaper and online at LienHub.com/Volusia and cannot be deleted once published. An advertising fee and auction listing fee is included on your tax notice.
If the tax payment is not received and processed by the Tax Collector’s office before the date of our annual Tax Certificate Sale, a tax certificate will be sold on your property and additional charges will accrue.
Once a tax certificate is issued against a parcel of property, the owner must redeem the certificate. Interest is computed on a monthly basis, and all tax certificates must be redeemed by guaranteed funds, i.e.: cash, cashier’s check, certified check, or money order payable to the Will Roberts – Tax Collector. Credit/debit cards are also accepted to redeem tax certificates. When payment is received, the certificate holder is reimbursed the face amount of the certificate plus interest. When payment is made, this releases the tax certificate lien on the property.
Note: A tax certificate is a valid first lien on taxable property and is subject to tax deed application after two years.
View our tax certificate information page for additional details.