It is the responsibility of the Washington County Tax Collector to work in conjunction with the Property Appraiser's Office insure all taxes are properly collected based upon the assessment decreed by the Property Appraiser. For answers to your specific questions, select from the menu or go directly to the Property Appraiser's Home Page. If your question is not referenced here, please call (850) 638-6276 for further information. 

Millage Rates

Real Estate
- General Tax Information
- Installment Payment Information
- Delinquent Tax Information

Tangible Personal Property
- General Information Tangible Personal Property

Exemptions (Contact Property Appraiser)

Address Change (Contact Property Appraiser)

Real Estate Taxes

Ad Valorem taxes on real property are collected by the Tax Collector on an annual basis beginning on November 1st for the tax year January through December. It is the responsibility of each taxpayer to ensure that his/her taxes are paid and that a tax bill is received. 

The Property Appraiser's Office establishes the assessed value of a property and the other levying bodies set the millage rates. Using these figures, the Property Appraiser prepares the tax roll. Upon completion, the tax roll is then certified to the Tax Collector who prints and mails the tax notices. Tax notices are sent to the owner's last record of address as it appears on the tax roll. In cases where the property owners tax payments are held in escrow by their mortgage company, the mortgage company should request and be sent the tax bill. In this case the owner will receive a notice showing the amount to be paid, the mortgage company that was billed and breakdown of the property taxes. 

Tax statements are normally mailed out on or before November 1st of each year. The gross amount is due by March 31st. The following discounts are applied for early payment: 

4% discount if paid in November 
3% discount if paid in December 
2% discount if paid in January 
1% discount if paid in February gross amount paid in March, no discount applied.

Taxes become delinquent April 1st of each year at which time a 3% penalty must be added to the bill. 

Property owners without mortgages, or who do not make use of an escrow arrangement, may pay their ad valorem and non-ad valorem taxes at the Washington County Tax Collector's Office from November 1st to April 30th. Tax payments may be mailed in by using the envelope enclosed with the tax bill. Receipts for payments received by mail will not be returned unless a self- addressed stamped envelope is included with your payment. 

Installment Payments

Taxpayers may choose to pay their real estate taxes quarterly by participating in an installment payment plan. To be eligible for the program, the taxpayer's estimated taxes must be in excess of $100.00. Those who qualify must fill out and return an Installment Plan application form to the Tax Collector's Office prior to May 1st (application forms are available at all county tax offices). The first installment payment of the total amount estimated shall be made not later than June 30th. The tax collector may accept a late payment of the first installment that includes a penalty of 5 percent (5%) if paid by July 31st. Failure to make this first payment will automatically cancel the participant from the plan and the taxpayer will be required to pay the taxes due in full by March 31st. 

Upon meeting the first installment deadline, the taxpayer is then obligated to participate in the program for the entire year. Discounts do not apply to delinquent payments. Any amount remaining unpaid on April 1st is treated as a delinquent tax bill. 

The following payment schedule applies to the installment plan: 

1st installment: 1/4 the total of estimate taxes discounted 6%. Payment due by June 30th. 

2nd installment: 1/4 the total estimated taxes discounted 4.5%. Payment due by September 30th. 

3rd installment: 1/4 the total estimated taxes plus 1/2 of any adjustment made for actual tax liability, discounted 3%. Payment due by December 31st. 

4th installment: 1/4 of the total estimated taxes plus the remaining 1/2 of any adjustment for actual tax liability. No discount applies. Payment due by March 31st. 

Taxpayers participating in the Installment Payment plan are automatically re-enrolled each year and do not have to fill out a new application.

Delinquent Real Estate Taxes

Real estate taxes become delinquent on April 1st each year. Florida Statutes require the Tax Collector to advertise the delinquent parcels in a local newspaper once a week for three consecutive weeks following the payment deadline. Advertising and collection fees are added to the delinquent taxpayer's bill. Beginning on or before June 1st, the Tax Collector is required by law to hold a Tax Certificate Sale. The certificates represent liens on all unpaid real estate properties. The sale allows citizens to buy certificates 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. 

A tax certificate, when purchased, becomes an enforceable first lien against the real estate. The certificate holder is actually paying the taxes for a property owner in exchange for a competitive bid rate of return on his investment. In order to remove the lien, the property owner must pay the Tax Collector all delinquent taxes plus accrued interest, penalties and advertising fees. The Tax Collector then notifies the certificate holder of any certificates redeemed and a refund check is then issued to the certificate holder. 

A tax certificate is valid for seven years from the date of issuance. The holder may apply for a tax deed when two or more years have elapsed since the date of delinquency. If the property owner fails to pay the tax debt, the property tax deed is sold at public auction.