TAX NEWS - JULY 2009

Florida tax: Partial Payment of Taxes

Florida Department of Revenue Property Tax Informational Bulletin

The 2009 Legislature enacted Chapter 2009-130, Laws of Florida, effective July 1, 2009 (SB 1580). This law creates an unnumbered section of Florida Statutes to authorize a tax collector to accept partial payments of property taxes, provides for processing fees, notices of taxes due, and directs the tax collector to distribute the partial payment proportionately to applicable taxing districts.


Section 1 is created to read (words stricken are deletions; words underlined are additions):

Partial payment of current year taxes.—

(1) As used in this section, the term "partial payment" means a payment that is less than the full amount of taxes due. The term does not include payments made pursuant to s. 194.171, s. 196.295, s. 197.222, s. 197.252, or s. 197.303, Florida Statutes.

(2) At the discretion of the tax collector, the tax collector may accept one or more partial payments of any amount per parcel for payment of current taxes and assessments on real property or tangible personal property as long as such payment is made prior to the date of delinquency. The remaining amount of tax due, when paid, must be paid in full.

(3) Each partial payment, less a $10 processing fee payable to the tax collector, shall be credited to the tax account. A partial payment is not eligible for any applicable discount set forth in s. 197.162, Florida Statutes. The taxpayer has the responsibility to ensure that the remaining amount due is paid.

(4) Pursuant to s. 197.343, Florida Statutes, the tax collector shall prepare and mail at least one notice with the balance due. The tax collector shall mail the notice in the form as he or she considers proper and necessary or as may be required by rule of the department.

(5) Any remaining balance that is not paid before April 1 or the date of delinquency, becomes delinquent and shall be handled in the same manner as any other unpaid taxes.

(6) At the tax collector's discretion, an underpayment of $10 or less may be deemed a payment in full, rather than a partial payment.

(7) A partial payment shall be distributed in equal proportion to all taxing districts and levying authorities applicable to that account.