Property Taxes - Delinquent l How to Pay Property Taxes
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Partial Payments of Taxes
Section 194.014, F.S., requires a partial payment of taxes on properties that has a VAB petition on or after the payment delinquency date (normally April 1, following the assessment year under review). The partial payment requirements are summarized below.
For petitions on the value of property, (and for petitions about portability) the payment must include:
* All of the non-ad valorem assessments, and
* A partial payment of a least 75 percent of the ad valorem taxes,
* Less applicable discounts under s. 197.162, F.S.
Other Assessment Appeals:
For petitions on the denial of a classification or exemption, or based on an argument that the property was no substantially complete on January 1, the payment must include:
* All of the non-ad valorem assessments, and
* The amount of the ad valorem taxes the taxpayer admits in good faith to owe,
* Less applicable discounts under s. 197.162, F.S.
If the required partial payment is not made before the delinquency date, the VAB will deny your petition. For more information about VAB go to http://www.broward.org/Finance/VAB/Pages/Default.aspx
Taxes on real property (ad valorem and non-ad valorem) are collected on an annual basis beginning November 1 of the tax year, which is January through December.
The Broward County Property Appraiser (not an agency of the Broward County Board of County Commissioners) establishes the value of property and exemptions. The Property Appraiser also prepares and certifies the tax roll.
The Board of County Commissioners, and other taxing authorities, set the millage rates, the rates at which property is taxed. Broward County collects the taxes per Florida Statute Chapter 197 and the State of Florida Department of Revenue Rules and Regulations.
Broward County Records, Taxes and Treasury Division, an agency of the Broward County Board of County Commissioners, prints and mails tax notices to property owners, by November 1 of each year, as they appear on the certified tax roll. Mailing addresses used are those on record as of January 1 of the tax year.
Taxes are payable anytime between November 1 and March 31 the following year. A discount applies for early payment:
4 percent if paid in November
3 percent if paid in December
2 percent if paid in January
1 percent if paid in February
Tax Payments Online
You can pay current taxes using our online system. We accept electronic check (e-check) or credit card. Payments will be posted to your account within 24 hours. After May 1st, the online payment option for delinquent tax payments is only available by credit card.
If you use an e-check, your payment will be automatically deducted from your banking account, but there will be a delay in your payment posting. Should your check not clear for any reason, your payment will be canceled and you will be charged a return fee as per Florida State Statute 125.0105 and the Broward County Administrative Code Chapter 35, Part 1, Section 35.3 which can be up to 5% of the face value of the dishonored instrument.
If you pay with a credit card, there is an additional fee. This fee covers the cost of service fees charged by the financial services companies for credit card payments.
Tax Payments By Mail
To avoid processing delays, always send a payment coupon with your payment. Payments may be made in person, through the mail or online.
To pay current or delinquent taxes by mail, use the envelope enclosed with the tax bill. Payment options for current taxes include personal check, Cashier’s Check or Money Order. Payment options for delinquent taxes include Cashier's Check or Money Order only. Checks must be in U.S. dollars and made payable to Broward County Tax Collector. Write the property account number on the check. Return payment in the envelope provided with the payment coupon and mail to:
Broward County Tax Collector
P.O. Box 11905
Newark, NJ 07101-4905
If you want a receipt, you must enclose a self-addressed, stamped envelope with your payment.
In-person Tax Payments
You can pay current or delinquent taxes in person at Broward County Records, Taxes and Treasury Division, at the Broward County Governmental Center, 115 S. Andrews Ave., Room A-100, Fort Lauderdale, FL 33301.
- Payment options for current tax payments include cash, personal check, Cashier's Check, Money Order, credit card (MasterCard, Discover or American Express), debit card with a MasterCard logo, and wire transfer. Payment options for delinquent tax payments are Cashier's Check, Money Order or wire transfer only.
- All checks must be in U.S. dollars, made payable to Broward County Tax Collector. Write the property account number on the check.
- There is an additional fee for using a credit or debit card to pay your taxes. This fee covers the cost of service fees charged by the financial services companies for credit card payments.
- Credit card payments must be less than $100,000 and cannot be split among multiple cards.
- Credit card payments are processed immediately and the property tax record is updated the same day.
- For wire transfer instructions, email firstname.lastname@example.org.
As a convenience to residents, from November 1 through March 31, you can also pay current taxes in person at Wells Fargo bank branches in Broward County.
- Bank branch payments must be check only, presented with a tax bill coupon. Credit card payments are not accepted.
- There is a maximum of three transactions per person.
- This payment option is not available for delinquent taxes.
- Taxes must be paid in full.
- Only current taxes accepted.
Per Florida Statute 197.333, taxes become delinquent on April 1; a tax certificate for properties with delinquent taxes will be sold on or before June 1.
It is the responsibility of each taxpayer to know when taxes are due, and to pay them before they become delinquent. Failure to receive a tax bill does not relieve a taxpayer of the responsibility for payment, nor is it cause for cancellation of penalties and/or charges if the bill becomes delinquent.
Property taxes become delinquent on April 1 of the year following the year of assessment (e.g. 2011 taxes become delinquent on April 1, 2012). At that time, a 3 percent statutory interest charge and an advertising fee is added to the amount due.
If payment is not received by the date designated prior to the auction, a tax certificate on the property will be issued, and additional charges will be added to the amount due.
If taxes remain unpaid, as the Tax Collector, Broward County is required by law to hold a tax certificate auction on or before June 1 each year. The delinquent property will be advertised once a week for three consecutive weeks prior to the tax certificate auction. The auction allows investors to purchase certificates by paying the tax debt. An auction fee will be added to the amount of tax due on the delinquent property.
To redeem the certificate, the property owner or representative must pay the Tax Collector the delinquent taxes plus accrued interest, auction costs and collection fees.
If taxes remain unpaid, the certificate holder may file a tax deed application with the Tax Collector, two years after the date of delinquency. Should the property owner fail to pay the tax debt, the property will then be sold at public auction. The Tax Collector conducts this auction.
There are two types of tax payment plans: an Installment Plan and a Partial Payment Plan.
Installment Payment Plan
Florida Statute Section 197.222 provides for a quarterly installment plan for prepayment of next year's taxes. There is no fee for this service, and discounts apply. Participating taxpayers make payments based upon an estimated tax equal to the actual taxes levied upon the property in the prior year.
- Estimated taxes must be more than $100 per tax notice.
- You must submit a Notice and Application for Alternative Payment of Property Taxes with Broward County Records, Taxes and Treasury Division before May 1 to participate for the next tax year.
- The initial payment must be made no later than June 30. The Florida Department of Revenue allows a 30-day extension for the first installment payment. If you take this option, there is a five percent penalty and you lose your discount.
- Once you have elected to participate in the installment payment plan by making the first payment on a timely basis, you are required to continue participation for the tax year.
- If you do not make installment payments on a timely basis, you will not be entitled to tax discounts. A delinquent installment payment must be paid with the next installment payment.
- Annual renewal is automatic as long as the June payment is made each year.
- Installment payments are not an option for property owners who have an escrow account with a mortgage company. Mortgage companies are required to pay taxes in November in order to obtain the maximum discount for their accounts.
- Installment tax bills are mailed only to the address on the tax roll. You must notify the U.S. Postal Service to forward your mail if you are not at the primary address when a tax bill is sent.
- Name and address change questions should be directed to the Broward County Property Appraiser's Office.
Installment Taxes Frequently Asked Questions
Installment Application (PDF)
Partial Payment Plan
You may pay your current taxes in up to five payments. Each of the first four payments must be at least $100 and must include a $10 processing fee. The fifth payment must be payment in full, including a $10 processing fee, and must be made by March 31 to avoid delinquency. No discount is allowed for paying taxes on the partial payment plan. No partial payments can be made after March 31. Any unpaid balance on April 1 will become delinquent and subject to interest and penalties, including the sale of a Tax Certificate.
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Or, call the Broward County Call Center at 3-1-1 or 954-831-4000.