In Florida, real estate taxes are assessed as of January 1st of each year, but are not payable until the following November 1st. Taxes are assessed on a calendar year basis.
Thus, real estate taxes for any year become a technical lien against the real property as of January 1st of that year, but are not payable until the 1st of November when the tax bills are issued. Taxes for any year become delinquent if not paid by April 1st of the succeeding year.
The State of Florida imposes no tax on real estate, but such tax is usually imposed by the county and by the municipality in which the property is located.
Each county has a property appraiser and a tax collector. In previous years, municipalities also had their own tax officials which frequently resulted in confusion on the part of the taxpayer. The Florida Legislature resolved the matter by passing legislation which allows each county appraiser to assess and collect real estate taxes for individual cities as well as for the county. As a result, county taxes and city taxes are now included in one bill, sent by the County Tax Collector.