Tax Alerts

FL – Payment deadlines extended for taxpayers in counties impacted by Hurricane Ian

Florida Gov. Ron DeSantis issued an executive order that temporarily suspends the deadline for the payment of property taxes for taxpayers in counties affected by Hurricane Ian.

Property Tax Deadlines
Generally, ad valorem taxes assessed on county tax rolls and collected by county tax collectors are due and payable on November 1 and become delinquent on April 1. Moreover, discounts between 4% and 1% are provided for payments made before the date of delinquency.

Temporary Suspension of Deadlines Under Executive Order
Under the executive order, the deadline for payment of Florida property taxes by property owners in affected counties whose property has been completely destroyed or otherwise rendered uninhabitable are suspended and extended. Ad valorem taxes and non-ad valorem assessments levied in 2022:

are due and payable on January 1, 2023; and

become delinquent on June 1, 2023.

The deadlines regarding discounts for payments of ad valorem taxes made before delinquency, for such property owners in an affected county are also suspended and extended. Pursuant to the executive order, the discounts will be applied at the rate of:

4% in the months of November 2022, December 2022, and January 2023;

3% in February 2023;

2% in March 2023;

1% in April 2023; and

0% in May 2023.

The deadlines governing discounts for ad valorem taxes prepaid in installments for such property owners in an affected county are suspended and extended for 60 days.

In addition, all dates or time periods regarding the collection of, or administrative procedures regarding, delinquent taxes and non-ad valorem assessments, including but not limited to the sale of tax certificates, are also extended based on the June 1, 2023, delinquency date.

The requirements for the partial payment of the ad valorem taxes for such property owners in an affected county are suspended and tolled for the duration of the executive order.

Affected Counties
The affected counties are Brevard, Charlotte, Collier, DeSoto, Flagler, Glades, Hardee, Hendry, Highlands, Hillsborough, Lake, Lee, Manatee, Monroe, Okeechobee, Orange, Osceola, Palm Beach, Pasco, Pinellas, Polk, Putnam, Sarasota, Seminole, St. Johns, and Volusia.

Duration of Executive Order
The governor’s executive order is effective October 20, 2022, and expires 60 days from that date.

Possible Special Session in December
The governor is also working with the legislature to call a special session in December to address:

property tax obligations; and

Florida’s property insurance market.

Executive Order 22-242, Office of the Florida Governor, October 20, 2022; News Release, Office of the Florida Governor, October 20, 2022

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