Property Tax Services
Property Tax
Real Estate Property Tax and Tangible Personal Property Tax are taxes levied against a property (Real Estate) and against the furniture and equipment of a business and the attachments to a mobile home. After the assessed value is determined by the Property Appraiser and millage rates are set by the taxing authorities, the tangible tax roll is then certified and delivered to the Tax Collector for collection. Tax statements are mailed on or before November 1 of each year with payments receiving the following discount rates:
4% if paid in November
3% if paid in December
2% if paid in January
1% if paid in February
Taxes become delinquent on April 1 of each year, at which time a 3% penalty is applied to unpaid Real Estate tax bills, and a 1.5% penalty per month (18% per year) is added to unpaid Tangible Personal Property bills. Both unpaid Real and Personal property will be included in the annual Advertising List that is included in the local paper starting the first part of May. The cost of the advertisement will be added to the amount of the tax bill due.
For Real Property, if taxes are not paid, the property tax liens (Certificates) are sold at our Online Tax Sale which is held at the very end of May or June 1st.
For Tangible Personal Property, Businesses and mobile home owners with attachments who have overdue taxes will have warrants issued against them by the Tax Collector; the Tax Collector will also apply to the Circuit Court for an order directing levy and seizure of the owner's tangible personal property for the amount of unpaid taxes and costs.
Although the Tax Collector is responsible for collecting Real Property and Tangible Personal Property tax, changes to that tax roll (i.e. name, address, location, and assessed value) are processed through the Property Appraiser's Office. The Tax Collector makes every effort to produce the most accurate information possible. No warranties, expressed or implied are provided for the data herein, its use, or interpretation. Property Tax information is from a working tax roll and thus information may change throughout the year. All data is subject to change.
Delinquent Tax
All unpaid real estate taxes become delinquent on April 1 each year, with a 3% penalty added to the taxes. In the month of May, the delinquent taxes are advertised in the local newspaper once a week for three (3) consecutive weeks before a tax certificate sale is held following the payment deadline. The advertising cost is added to the amount of the tax bill due. On or before June 1, the Tax Collector is required by law to hold a tax certificate sale. The certificates represent a lien on all unpaid real estate properties. The sale allows citizens to buy a certificate 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. All unpaid tangible personal property becomes delinquent on April 1 each year, with a 1.5% penalty added each month. Within 45 days of delinquency, the Tax Collector is required to advertise in the local newspaper all unpaid personal property taxes for one week. If the taxes remain unpaid, a warrant will be issued.
Millage Rates
Taxes are levied in Jefferson County by the taxing authorities empowered to do so by the State Legislature. The value of each real estate and tangible personal property is established by the County Property Appraiser. The Board of County Commissioners set the millage or rate of taxation for the county; the School Board for the schools; the city council for each municipality. The governing bodies of other independent special taxing districts and authorities set the millage rates for those areas. Listed below are the millage rates.
Jefferson 2024 millage
JEFFERSON CO. .00782660
SCHOOL-LRE .00308400
SCHOOL-DISC .00224800
MONTICELLO .00685010
NW FL WATER .00002180
SUWANNEE RVR WT .00029360
Tax Certificates
A Tax Certificate is a lien on property created by payment of the delinquent taxes due. It is not a purchase of a property. Florida Statutes require the Tax Collector to conduct a sale of tax certificates beginning on or before June 1 for the preceding year of delinquent real estate taxes.
Prior to the Tax Certificate Sale, the Tax Collector must advertise the delinquent taxes for three (3) consecutive weeks in a local newspaper of general circulation. The amount of the certificate is the sum of the unpaid real estate taxes and the non-ad valorem assessments, including a 3% penalty, 5% Tax Collector's commission, and advertising costs.
Certificate bidding begins at an 18% interest rate and is bid down until the certificate is sold to the lowest bidder. Interest is paid at the rate of the winning bid. When a tax certificate is redeemed and the Interest earned on the face amount is less than 5%, and mandatory charge of 5% Interest is due.
Tax Certificates on land that has been granted a homestead exemption for the year in which the delinquent taxes were assessed and which have a face value of less than $250 shall not be sold to the public at a tax certificate sale. These certificates shall be issued to the county and shall bear Interest at 18% Interest per year. Once the face value and accrued Interest exceed $250, the certificate may be sold to an individual. The 5% minimum mandatory charge does not apply when a certificate is purchased from the county.
Tax Certificates are dated as of the first day of the tax certificate sale and expire after seven (7) years. Any tax certificate can be canceled or reduced if errors, omissions, or double assessments are made.
A listing of certificates purchased is provided to each buyer.
All Tax Certificates must be redeemed by certified funds in US dollars. Failure by the property owner to redeem the certificate within the twenty-two (22) month period prescribed by law can result in the loss of the property at a Tax Deed Sale.
County Certificate List
We have many county-held certificates that are available for purchase. To purchase any of these county-held certificates, contact the Tax Collector's office directly, confirm that the desired certificate is still available, and request the final purchase amount. You’ll then send in or bring in a certified check for the purchase of the county certificate(s) directly into the Tax Collector's office. If this is the first time you’ll be holding a certificate, you may have to fill out a W9, otherwise, the Tax Collector will assign you the same bidder number you’ve used in the past, unless your information has changed.
Once you purchase a county-held certificate, your interest will be accruing on the certificate on the first of each month. When the property owner pays, the Tax Collector will issue you a redemption check that includes your certificate face amount plus the interest accrued.
Tax Glossary
Ad Valorem - A Latin term meaning "according to worth," referring to taxes levied on the basis of value. Taxes on real estate and tangible personal property are ad valorem.
Appraisal - The dollar value assigned to a person's property by the Property Appraiser. This amount, less any exemptions, is the basis of the ad valorem portion of the tax.
Assessment - The actual amount of tax a person owes. The ad valorem is based on the appraised value of the property, less exemptions, multiplied by the millage rate.
Millage Rate - The rate of taxes levied based on a mill (1/10 of one cent), or one dollar per one thousand dollars of taxable value. A 30-mill tax rate levied against a taxable value of $100,000 would generate a $3,000 tax liability.
Non-ad Valorem Tax - Assessment not based on millage and value, usually a flat amount of $x per acre, housing unit, lot, etc. (e.g. Solid Waste Authority fees are based on the type of property producing the waste).
Parcel - A geographically described tract of land for which a deed exists.
Property Control Number - A digit number identifying real property; a parcel number.
Real Property - Land, buildings, and improvements.
Tangible Personal Property - Goods, chattel, and other owned objects. For taxation purposes in Florida, vehicles and household goods are not considered tangible personal property.
Tax Certificate - A first-lien instrument offered for sale by the Tax Collector through a competitive bid to pay delinquent taxes. A tax certificate expires seven (7) years from the date issued.
Tax Deed Application - A legal document filed with the Tax Collector by the holder of a tax certificate to demand payment. The tax deed may be applied for two (2) years from April 1 of the year of issuance. If the taxes are not paid by the date set for the tax deed sale, the property is sold by the Clerk of Courts' Office to the highest bidder.
Tax Lien - A lien for property taxes effective January 1 of the tax year. Taxes are due November 1 and are payable prior to April 1 of the next year.
Taxable Property - Real property and tangible personal property.