Changes to Taxpayer Notification in Jefferson County

            Lois H. Hunter, Tax Collector in and for the Jefferson County political subdivision, has always been an advocate for taxpayers.  One of the ways she has done this is by sending out a 30-day letter when a tax certificate purchaser makes an application for a tax deed.  Now, two certificate purchasers no longer want the Tax Collector to send out these notification letters.  Because the letters are not required by law, Hunter will honor the request of the certificate purchasers and not send the letter to the delinquent taxpayers impacted by the two certificate purchasers. 

            Florida has a fair balancing system for those taxpayers who fall on hard times and miss a tax payment.  If a taxpayer’s taxes are delinquent, the Tax Collector is required by law to sell tax certificates.  The taxpayer keeps their home, the certificate purchaser pays the taxes, and the cities, counties and schools get the revenue needed to operate.  The tax certificate purchaser is entitled to interest on the taxes, but if the taxpayer does not pay the purchaser back, the certificate purchaser can apply for a tax deed.  A certificate purchaser has to wait at least two years before applying for a tax deed.  After two years or more when a certificate purchaser applies for a tax deed, Lois H. Hunter has always given the affected taxpayer a 30-day notice requirement.  While this is not required, Hunter views it as a sound policy so that delinquent taxpayers do not lose their home/property without additional fair warning.

            Because two certificate holders have demanded that Hunter no longer send out the 30-day notice and because the notice is not required by law, Hunter must obey the certificate holder's request and will not send out the notice for those tax deed applications filed by the two certificate holders. 

“I have been offering this additional 30-day notice for as long as I have been in office to ensure that taxpayers have every opportunity to pay their taxes before losing their homes/ property, my predecessor also sent the notice.   Because the law states if a certificate holder comes in after two years and wishes to redeem his/her certificate by law I must take the necessary steps to honor the request of the tax deed applicants. “

For more information, please contact the office of Lois H. Hunter, Tax Collector in and for Jefferson County, Florida.