(1) A property owner is responsible for submitting an annual application for tax deferral with the county tax collector on or before March 31 following the year in which the taxes and non-ad valorem assessments are assessed.
(2) Each applicant shall demonstrate compliance with the requirements for tax deferral.
(3) The application for deferral shall be made upon a form prescribed by the department and provided by the tax collector. The tax collector may require the applicant to submit other evidence and documentation deemed necessary in considering the application. The application form shall advise the applicant:
(a) Of the manner in which interest is computed.
(b) Of the conditions that must be met to qualify for approval.
(c) Of the conditions under which deferred taxes, assessments, and interest become due, payable, and delinquent.
(d) That all tax deferrals pursuant to this section constitute a priority tax lien on the applicant’s property.
(4) Each application shall include a list of all outstanding liens on the property and the current value of each lien.
(5) Each applicant shall furnish proof of fire and extended coverage insurance in an amount at least equal to the total of all outstanding liens, including a lien for deferred taxes, non-ad valorem assessments, and interest, with a loss payable clause to the tax collector.
(6) The tax collector shall consider each annual application for a tax deferral within 45 days after the application is filed or as soon as practicable thereafter. The tax collector shall exercise reasonable discretion based upon applicable information available under this section. A tax collector who finds that the applicant is entitled to the tax deferral shall approve the application and maintain the deferral records until the tax lien is satisfied.
(7) For approved deferrals, the date of receipt by the tax collector of the application for tax deferral shall be used in calculating taxes due and payable net of discounts for early payment as provided in s. 197.162.
(8) The tax collector shall notify the property appraiser in writing of those parcels for which taxes have been deferred.
(9) A tax deferral may not be granted if:
(a) The total amount of deferred taxes, non-ad valorem assessments, and interest, plus the total amount of all other unsatisfied liens on the property, exceeds 85 percent of the just value of the property; or
(b) The primary mortgage financing on the property is for an amount that exceeds 70 percent of the just value of the property.
(10) A tax collector who finds that the applicant is not entitled to the deferral shall send a notice of disapproval within 45 days after the date the application is filed, citing the reason for disapproval. The original notice of disapproval shall be sent to the applicant and shall advise the applicant of the right to appeal the decision to the value adjustment board and shall inform the applicant of the procedure for filing such an appeal.
History.—s. 12, ch. 2011-151.
Structure Florida Statutes
Title XIV - Taxation and Finance
Chapter 197 - Tax Collections, Sales, and Liens
197.103 - Deputy Tax Collectors; Appointment.
197.122 - Lien of Taxes; Application.
197.123 - Erroneous Returns; Notification of Property Appraiser.
197.131 - Correction of Erroneous Assessments.
197.146 - Uncollectible Personal Property Taxes; Correction of Tax Roll.
197.152 - Collection of Unpaid or Omitted Taxes; Interest Amount; Taxable Value.
197.162 - Tax Discount Payment Periods.
197.172 - Interest Rate; Calculation and Minimum.
197.182 - Department of Revenue to Pass Upon and Order Refunds.
197.192 - Land Not to Be Divided or Plat Filed Until Taxes Paid.
197.217 - Judicial Sale; Payment of Taxes.
197.222 - Prepayment of Estimated Tax by Installment Method.
197.2301 - Payment of Taxes Prior to Certified Roll Procedure.
197.2421 - Property Tax Deferral.
197.2425 - Appeal of Denied Tax Deferral.
197.243 - Definitions Relating to Homestead Property Tax Deferral.
197.252 - Homestead Tax Deferral.
197.2526 - Eligibility for Tax Deferral for Affordable Rental Housing Property.
197.254 - Annual Notification to Taxpayer.
197.262 - Deferred Payment Tax Certificates.
197.263 - Change in Ownership or Use of Property.
197.272 - Prepayment of Deferred Taxes.
197.282 - Distribution of Payments.
197.312 - Payment by Mortgagee.
197.3225 - Public Records Exemption; Taxpayer E-Mail Addresses.
197.323 - Extension of Roll During Adjustment Board Hearings.
197.332 - Duties of Tax Collectors; Branch Offices.
197.333 - When Taxes Due; Delinquent.
197.3335 - Tax Payments When Property Is Subject to Adverse Possession; Refunds.
197.343 - Tax Notices; Additional Notice Required.
197.344 - Lienholders; Receipt of Notices and Delinquent Taxes.
197.363 - Special Assessments and Service Charges; Optional Method of Collection.
197.3631 - Non-Ad Valorem Assessments; General Provisions.
197.3632 - Uniform Method for the Levy, Collection, and Enforcement of Non-Ad Valorem Assessments.
197.3635 - Combined Notice of Ad Valorem Taxes and Non-Ad Valorem Assessments; Requirements.
197.373 - Payment of Portion of Taxes.
197.374 - Partial Payment of Current Year Taxes.
197.383 - Distribution of Taxes.
197.402 - Advertisement of Real or Personal Property With Delinquent Taxes.
197.403 - Proof of Publication.
197.412 - Attachment of Tangible Personal Property in Case of Removal.
197.414 - Record of Warrants and Levies on Tangible Personal Property.
197.4155 - Delinquent Personal Property Taxes; Payment Program.
197.417 - Sale of Personal Property After Seizure.
197.432 - Sale of Tax Certificates for Unpaid Taxes.
197.4325 - Procedure When Payment of Taxes or Tax Certificates Is Dishonored.
197.433 - Duplicate Certificates.
197.442 - Tax Collector Not to Sell Certificates on Land on Which Taxes Have Been Paid; Penalty.
197.443 - Cancellation of Tax Certificates; Correction of Tax Certificates.
197.444 - Cancellation of Tax Certificates; Suit by Holder.
197.462 - Transfer of Tax Certificates Held by Individuals.
197.472 - Redemption of Tax Certificates.
197.4725 - Purchase of County-Held Tax Certificates.
197.473 - Disposition of Unclaimed Redemption Moneys.
197.482 - Expiration of Tax Certificate.
197.492 - Errors and Insolvencies Report.
197.502 - Application for Obtaining Tax Deed by Holder of Tax Sale Certificate; Fees.
197.512 - Notice, Form of Publication for Obtaining Tax Deed by Holder.
197.522 - Notice to Owner When Application for Tax Deed Is Made.
197.532 - Fees for Mailing Additional Notices, When Application Is Made by Holder.
197.542 - Sale at Public Auction.
197.562 - Grantee of Tax Deed Entitled to Immediate Possession.
197.572 - Certain Easements Survive Tax Sales and Deeds.
197.573 - Survival of Restrictions and Covenants After Tax Sale.
197.582 - Disbursement of Proceeds of Sale.
197.593 - Corrective County Deeds Without Consideration or Further Notice.
197.602 - Reimbursement Required in Challenges to the Validity of a Tax Deed.