Florida law provides for certain discounts on CURRENT TAXES if they are paid before March of the following year. Discounts are accepted according to the POSTMARK of your payment. Tax bills are mailed out in November of each year and the following discounts are allowed for early payment:

4% if paid in November
3% if paid in December
2% if paid in January
1% if paid in February
Gross taxes become due in March

Taxes become delinquent April 1st and additional charges become due. Once the taxes are delinquent, payment date is determined by the date payment is received.

If the message 'DELINQ PRIOR YEARS TAXES DUE" appears in the upper right hand corner of your bill, this means in addition to the tax bill you have received, there are also delinquent taxes due on your account. If this message appears on your current tax bill, you should contact the tax department of the Indian River County Tax Collector's Office immediately at (772) 226-1343 to determine the amount due for the delinquent tax.

Paid receipts can be printed anytime from this web site or you may contact our office at (772) 226-1343 and we will be happy to mail you one.

If your taxes are at least $100 this year, you may choose to pay next year's taxes on the installment plan. Property owners must send a completed application to the Tax Collector before May 1st for taxes which will be due later that year. Otherwise, all taxes are due and payable in full. Applications can be printed from this web site Installment Application form. Payments are quarterly: in June, September and December of the tax year, and March of the next year.

Remember, you must plan ahead. If you wait until you receive your tax bill in November, it will be too late to pay by installment for that year.

Florida law entitles you to defer payment of a portion of your tax bill or in some cases all of your bill if you are eligible for homestead exemption. This also depends on your age and income. Interest is charged on the deferred taxes and treated as a lien against your property. Taxes and interest are due only upon your death, if you sell your home or your homestead exemption status changes. Application must be made with the Tax Collector on or before January 31st. For more information, see Property - Tax Deferral.

No matter when you purchase the property, as the owner, you are responsible for paying the entire tax bill mailed in November. However, taxes are normally prorated on the closing statement and credit is given by the seller for the time during the year that you were not the owner. This credit is between you and the seller. No money is given by the seller to the Tax Collector as partial payment of that year's taxes. If you are unsure if you received credit from the seller, please contact the closing agent that handled your transaction.

The Tax Collector is an agent for local government agencies for the billing and collection of revenue. The Tax Collector has no control or authority regarding the appraised value of property, how the amount is determined, or the amount of the tax that is due.

According to Florida law, your tax bill is a combined notice of both ad valorem taxes (which means the amount is based on value) and non-ad valorem assessments (which means the amount is based on factors other than value). For more information about each of these, click below: