Real Estate Taxes

Address changes are processed by the Property Appraiser. You can reach them at (850)651-7240 or fill out the online form located on their website. For additional information about address changes, please visit the Property Appraiser’s website at www.okaloosapa.com.

Ad Valorem Tax Collection

Current Ad Valorem taxes can by paid by:

• Mail- check, cashier’s check, money order
• In Person- Cash, check, cashier’s check, money order, and debit/credit card
  • Please note that paying by debit/credit card does charge an additional bank card user fee
• Online- E-check, debit/credit card
  • Please note that paying by debit/credit card does charge an additional bank card user fee
• Phone- Debit/credit card, E-check
  • Please note that paying by debit/credit card does charge an additional bank card user fee.

Ad Valorem taxes on real property are collected by the Tax Collector on an annual basis beginning on November 1^st for the tax 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, and certifies it to the Tax Collector, who prints and mails tax notices. Tax notices are sent to the owner’s 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 the tax bill, and the owner will receive a copy of the notice. Tax statements are mailed on or before November 1^st of each year. The gross amount is due by March 31^st. The following discounts are applied for 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 1^st of each year

Real estate taxes become delinquent on April 1^st of each year. Delinquent taxes must be paid with cash, cashier’s check or money order and post marked payments are no longer authorized. Amount due will be determined by the date payment is received in the office. Florida Statutes require the Tax Collector to advertise the delinquent parcels in a local newspaper once a week for three consecutive weeks following the payment deadline. Advertising and collection fees are added to the delinquent taxpayer’s bill.

Beginning on or before June 1st, the Tax Collector is required by law to hold a Tax Certificate Sale, allowing citizens to buy certificates by paying off the owed tax debt in exchange for a competitive bid rate of return on investment. 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, when purchased, becomes an enforceable first lien against the real estate property. 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 and issues a redemption payment 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 when two or more years have elapsed since the date of delinquency. If the property owner fails to pay the tax debt, the property is sold at a public auction, held by the Clerk of Court.

Florida Statutes require the Tax Collector to annually conduct a sale of tax certificates on all lands for which taxes are delinquent for the preceding year, on or before June 1^st. All bids must be submitted on the Tax Collector’s tax certificate auction website, www.LienHub.com.

In addition to our annual Tax Certificate Sale, we sell County Held Tax Certificates earning 18% interest via LienHub™.  LienHub™ gives you access to view, research, and purchase county-held tax certificates online. Please click here to find out more

If you have any questions, please email us at TaxDept@OkaloosaTax.com

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 Appraiser’s 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 on or before November 1^st of each year and collect the monies due. The following discounts are applied for 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.

Delinquent Tangible Personal Property Taxes

Taxes become delinquent April 1^st of each year at which time a 1.5% 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 Statute, 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.

Taxpayers may pay their property taxes quarterly by participating in an installment payment plan. To be eligible for the program, the taxpayer's estimated taxes must be in excess of $100.00 and cannot be paid through an escrow account. Those who qualify must fill out and return an Installment Plan application form to the Tax Collector’s office prior to May 1 either in the office or online.

The plan requires that the first installment be made no later than July 31. Failure to make this payment will automatically cancel the participant from the plan and the taxpayer will be required to pay the taxes in full by March 31 of the following year.

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 1^st is treated as a delinquent tax bill.

Get this year’s form here.

The following payment schedule applies to the Installment Plan:

1^st installment: Payment due by July 31

• ¼ of the total estimated taxes discounted 6% if postmarked by June 30.

2^nd installment: Payment due by September 30

• ¼ of the total estimated taxes discounted 4.5%

3rd installment: Payment due by December 31

• ¼ of total estimated taxes plus ½ of any adjustment for actual tax liability, discounted 3%

4^th installment: Payment due by March 31

• ¼ of the total estimated taxes plus the remaining ½ of any adjustment for the actual tax liability. No discount applies

Taxpayers participating in the Installment Payment plan are automatically re-enrolled each year and do not have to fill out a new application.

All mobile homes or recreational vehicles permanently affixed to the owner’s land and declared as real property are issued a permanent “RP” decal. Owners must obtain a DR402 form from the Property Appraiser’s Office, indicating the land and mobile home titles are in the same name, before applying for the “RP” decal from the Tax Collector’s Office.

“RP” decals are permanent and transferable to a new owner when the land and mobile home are sold as a unit.

For more information on registering your mobile home, click here (DMV).