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Florida · Fla. Stat. §§197.122, 197.162, 197.172, 197.333Florida property taxes at closing: November 1, the early-payment discounts and April 1

Florida taxes are due and payable on November 1 each year, or as soon after as the tax collector receives the certified roll, and become delinquent on April 1 of the following year or 60 days after the original tax notice is mailed, whichever is later (Fla. Stat. §197.333). Paying early earns a discount of 4% in November or within 30 days after the original notice, 3% in December, 2% in January, 1% in February and none in March; a discount period ending on a weekend or holiday runs to the next working day (§197.162). Taxes are a first lien, superior to all other liens, from January 1 of the year they are levied until paid (§197.122(1)). Delinquent real property taxes bear interest at 18% a year from delinquency until a tax certificate is sold, with a 3% minimum charge if paid before the certificate sale (§197.172(1)).

The rules

  1. 1. Due (§197.333)

    November 1, or when the certified roll arrives.

  2. 2. Discounts (§197.162)

    4% November, 3% December, 2% January, 1% February.

  3. 3. Delinquent (§197.333)

    April 1, or 60 days after the notice if later.

  4. 4. Lien (§197.122)

    First lien from January 1 of the tax year.

  5. 5. Interest (§197.172)

    18% a year from delinquency; 3% minimum before the certificate sale.

What the TC can do

  • Ask the title company whether the current year's tax bill has been paid, and at what discount.
  • For a November–March closing, confirm on the settlement statement who pays the bill and how it's prorated.
  • Tell the buyer the next bill arrives around November 1 and whether their lender escrows taxes.

Questions about Florida property taxes

When are Florida property taxes due?

They are due November 1 and delinquent April 1 of the following year, or 60 days after the original notice is mailed if that is later (Fla. Stat. §197.333).

What discount does Florida give for paying property tax early?

4% in November, 3% in December, 2% in January, 1% in February and none in March (Fla. Stat. §197.162(1)).

Related guides

Add the tax bill and its discount deadline as dated tasks on the deal in ClosingCode.

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Source: Florida Statutes §§197.122, 197.162, 197.172 and 197.333 (flsenate.gov, 2025 Statutes, read October 29, 2026).

General information, not legal advice. ClosingCode is software; it is not a law firm or brokerage. This guide is not a substitute for the advice or services of an attorney.