OSCEOLA COUNTY

TAX COLLECTOR

  •             Holiday Schedule

    PLEASE NOTE: Our main and branch offices will be closed on Thursday November 22, and Friday November 23,  in observance of Thanksgiving Day.

    if you need any further assitance you can call us at: (407) 742-4000

REAL ESTATE TAXES

Ad Valorem Tax Collection:

 

Ad Valorem taxes on real property are collected by the Tax Collector on an annual basis, collection begins on November 1st for the current year January through December. It is the responsibility of each taxpayer to ensure that his/her taxes are paid and that a tax bill is received.

 

The Property Appraiser's Office establishes the assessed value of a property and The Board of County Commissioners and other levying bodies set the millage rates. Using these figures, the Property Appraiser prepares the tax roll. Upon completion, the tax roll is then certified to the Tax Collector who prints and mails the tax notices. Tax notices are sent to the owner's last record of address as it appears on the tax roll. In cases where the property owner pays through an escrow account, the mortgage company should request and be sent the tax bill, and the owner receives a copy of the notice.

 

Tax statements are normally mailed out on or before November 1st of each year. The gross amount is due by March 31st of the following year. The following discounts are applied for early payment:

 

4% discount if paid in November

3% discount if paid in December

2% discount if paid in January

1% discount if paid in February

Gross amount paid in March, no discount applied.

Taxes become delinquent April 1st of each year.

Real Estate Taxes:

Tangible Personal Property Tax:

 

Tangible personal property tax is an ad valorem tax assessed against the furniture, fixtures, and equipment located in businesses and rental property. It also applies to structural additions to mobile homes.

 

The Property Appraisers' Office assesses the value of tangible personal property and presents a certified tax roll to the Tax Collector. It is the job of the Tax Collector to mail the tax notices and collect the monies due. Tax statements are mailed on November 1st of each year with payment due by March 31st of the following year. Discounts apply for early payment.

 

• 4% discount if paid in November

• 3% discount if paid in December

• 2% discount if paid in January

• 1% discount is paid in February

Gross amount paid in March, no discount applied.

 

If the estimated tax is greater than $100.00, tangible personal property taxes may be paid quarterly.

 

Taxes become delinquent April 1st each year, at which time a 1.5 percent fee per month is added to the bill. Within 45 days after the property becomes delinquent, the Tax Collector is required by law to advertise a list of delinquent taxpayers one time in a local newspaper. Advertising costs are added to the delinquent bill.

 

Pursuant to Florida Statutes, tax warrants are issued prior to April 30th of the next year on all unpaid tangible personal property taxes. Within 30 days after the warrants are prepared, the Tax Collector applies to the Circuit Court for an order directing levy and seizure of the property for the amount of unpaid taxes and costs.

 

Any changes to the tax roll (name, address, location, assessed value) must be processed through the Property Appraisers' Office.

Alternative (Installment) Payment Plan for Property Taxes:

 

Taxpayers may choose to pay their property taxes quarterly by participating in an installment payment plan. To be eligible for the program, the taxpayers' estimated taxes must be in excess of $100.00. Those who qualify must fill out and return an Installment Plan application form to the Tax Collectors' Office prior to May 1st (application forms are available at all county tax offices).

 

The plan requires that the first installment must be made no later than June 30th to receive a discount. Payments accepted after June 30th, but before July 30th, are not discounted, and will include a 5% penalty. Failure to make the first payment will automatically cancel the participant from the plan, and the taxpayer will be required to pay the taxes due, in full by March 31st.

 

Upon meeting the first installment deadline, the taxpayer is then obligated to participate in the program for the entire year. Discounts do not apply to delinquent payments. Any amount remaining unpaid on April 1st is treated as a delinquent tax bill.

 

The following payment schedule applies to the installment plan:

 

• 1st installment: 1/4 the total of estimate taxes discounted 6%.

Payment due by June 30th.

 

• 2nd installment: 1/4 the total estimated taxes discounted 4.5%.

Payment due by September 30th.

 

• 3rd installment: 1/4 the total estimated taxes plus 1/2 of any adjustment made for actual tax liability, discounted 3%.

Payment due by December 31st.

 

• 4th installment: 1/4 of the total estimated taxes plus the remaining 1/2 of any adjustment for actual tax liability. No discount applies.

Payment due by March 31st.

 

Taxpayers participating in the installment payment plan are automatically re-enrolled each year and do not have to fill out a new application. The first 2 installments are based upon the existing tax bill. Any changes to ownership, value, or exemption(s), will be reflected in the final 2 bills.

Real Estate Taxes:

Delinquent Real Estate Taxes:

 

Real estate taxes become delinquent each year on April 1st. Delinquent taxes may be paid online or in person with personal check, cash, or money order, up to the delinquent tax certificate sale. After the tax certificate sale, taxes must be paid by cashier's check, certified check, cash, money order, wire or credit card . The date the payment is received in the office determines the amount due. Florida Statutes require the Tax Collector, to advertise the delinquent parcels in a local newspaper, once a week for three consecutive weeks, prior to the tax certificate sale.

 

Beginning on or before June 1st, the Tax Collector is required by law to hold a tax certificate sale. The certificates represent liens on all unpaid taxes on real estate properties. The sale allows citizens to buy certificates by paying off the owed tax debt. The sale is conducted in reverse auction style with participants bidding downward on interest rates starting at 18%. The certificate is awarded to the lowest bidder. A tax certificate earns a minimum of 5% interest to the investor until the interest has accrued to greater than 5%, with the exception of "zero" interest bids, which always earn "zero" interest.

 

A tax certificate, when purchased, becomes an enforceable first lien against the real estate. The certificate holder is actually paying the taxes for a property owner in exchange for a competitive bid rate of return on his investment. In order to remove the lien, the property owner must pay the Tax Collector all delinquent taxes plus accrued interest, penalties, and advertising fees. The Tax Collector then notifies the certificate holder of any certificates redeemed and a refund check is issued to the certificate holder.

 

A tax certificate is valid for seven years from the date of issuance. The holder may apply for a tax deed as of April 1st of the second calendar year from the date of purchase. If the property owner fails to pay the tax debt, the property is sold at public auction. For further information regarding tax certificates refer to Florida statutes, Chapter 197.

Certificates/County Held Certificates:

 

Certificates are an interest bearing lien against the property, and do not give you any ownership rights to the actual property. If a certificate has not been redeemed by April 1, two years later after the sale, the certificate holder may apply for a tax deed. At that time the applicant is required to pay off (through the Tax Collector's office) any and all other certificate holders on the same piece of property, the current year's taxes, a title search fee, the Tax Collector's tax deed application fee. When the search is returned to our office, the file is sent to the Clerk of the Courts Tax Deed Sales Department. The clerk fees will then be added and it will be scheduled for Online auction to high cash bidder.

 

The purchase price of County-held certificate is the face value, plus interest at the rate of 1.5% per month, beginning on June 1 of the certificate year (normally the calendar year following the tax year), plus a purchase fee of $6.25 per certificates. This then becomes the new face value of the certificate, and bears interest at 18.00% per annum.

 

If you wish to purchase one or more County-held certificates click here.

FAQ's

 

For more information see our frequent ask questions below.  Click on the deployable fields below on red to read.

OSCEOLA COUNTY TAX COLLECTOR

PHONE:  407-742-4000

FAX: 407-742-3995 (Driver License & Tag)

FAX: 407-742-4037 (Property Taxes)

FAX: 407-742-4009 (Local Business/Tourist Tax)

BRUCE VICKERS, CFC, CFBTO, ELC.

OSCEOLA COUNTY TAX COLLECTOR

2501 E. Irlo Bronson Memorial Hwy.

Kissimmee,  FL 34744

questions or  comments: Contact Us

Office Hours:

Main Office: Mon – Fri: 8:00 a.m. – 4:00 p.m.

Branches: 8:00 a.m. - 4:30 p.m.

Driver License Testing Hours:

 Monday – Friday: 8:00 a.m. – 3:30 p.m.

Copyright © 2017 OSCEOLA COUNTY TAX COLLECTOR. All Rights Reserved.

Ad Valorem Tax Collection:

 

Ad Valorem taxes on real property are collected by the Tax Collector on an annual basis, collection begins on November 1st for the current year January through December. It is the responsibility of each taxpayer to ensure that his/her taxes are paid and that a tax bill is received.

 

The Property Appraiser's Office establishes the assessed value of a property and The Board of County Commissioners and other levying bodies set the millage rates. Using these figures, the Property Appraiser prepares the tax roll. Upon completion, the tax roll is then certified to the Tax Collector who prints and mails the tax notices. Tax notices are sent to the owner's last record of address as it appears on the tax roll. In cases where the property owner pays through an escrow account, the mortgage company should request and be sent the tax bill, and the owner receives a copy of the notice.

 

Tax statements are normally mailed out on or before November 1st of each year. The gross amount is due by March 31st of the following year. The following discounts are applied for early payment:

 

4% discount if paid in November

3% discount if paid in December

2% discount if paid in January

1% discount if paid in February

Gross amount paid in March, no discount applied.

Taxes become delinquent April 1st of each year.