Friday, October 31, 2014
PROPERTY TAXES
PROPERTY TAXES
   

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REAL ESTATE AD VALOREM TAXES

The Tax Collector has the authority and obligation to collect all taxes as shown on the tax roll by the date of delinquency. Ad Valorem taxes are collected on an annual basis beginning November 1st and are based on that calendar year from January 1st through December 31st. Per Florida Statutes Chapter 197.122,

 

“All owners of property are held to know that taxes are due and payable annually and are responsible for ascertaining the amount of current and delinquent taxes and paying them before April 1 of the year following the year in which taxes are assessed.”

 

Tax notices are mailed to the owner’s address as it appears on the certified tax roll, normally on or before November 1st. If you do not receive a tax bill in November, you may print one from our website or contact our office to request a copy be mailed to you.  Taxes may be paid online, in person at one of our offices, or by mail (Postmark does apply on current tax payments).

Remit payments to:

  John M. Drew, CFC  
  Nassau County Tax Collector  
  86130 License Road, Suite 3  
  Fernandina Beach, FL 32034  

 The full amount is due by March 31st and, if not paid, becomes delinquent on April 1st.

The following discounts are applied for early payment:

  • 4% discount if paid in the month of November
  • 3% discount if paid in the month of December
  • 2% discount if paid in the month of January
  • 1% discount if paid in the month of February
  • Full amount if paid in the month of March, no discount applied

The Property Appraiser shall assess all property located within the county. After the assessed value is determined by the Property Appraiser and millage rates are set by the Taxing Authorities, the tax roll is then certified and delivered to the Tax Collector for collection. Tax amounts are calculated by multiplying the property’s taxable value by the millage rate. (A millage rate is the amount of tax per thousand dollars). The Property Appraiser’s office determines assessed values, grants any exemptions (Homestead, Disability, Widows, Agriculture, etc), maintains legal descriptions, ownership names and mailing addresses. Only that office can make changes to any of these items, including the mailing addresss.

The Tax Collector has the authority and obligation to collect all taxes as shown on the tax roll by the date of delinquency. Ad Valorem taxes are collected on an annual basis beginning November 1st and are based on that calendar year from January 1st through December 31st. Per Florida Statutes Chapter 197.122,

 

“All owners of property are held to know that taxes are due and payable annually and are responsible for ascertaining the amount of current and delinquent taxes and paying them before April 1 of the year following the year in which taxes are assessed.”

 

Tax notices are mailed to the owner’s address as it appears on the certified tax roll, normally on or before November 1st. If you do not receive a tax bill in November, you may print one from our website or contact our office to request a copy be mailed to you.  Taxes may be paid online, in person at one of our offices, or by mail (Postmark does apply on current tax payments).

Remit payments to:

  John M. Drew, CFC  
  Nassau County Tax Collector  
  86130 License Road, Suite 3  
  Fernandina Beach, FL 32034  

 The full amount is due by March 31st and, if not paid, becomes delinquent on April 1st.

The following discounts are applied for early payment:

  • 4% discount if paid in the month of November
  • 3% discount if paid in the month of December
  • 2% discount if paid in the month of January
  • 1% discount if paid in the month of February
  • Full amount if paid in the month of March, no discount applied

The Property Appraiser shall assess all property located within the county. After the assessed value is determined by the Property Appraiser and millage rates are set by the Taxing Authorities, the tax roll is then certified and delivered to the Tax Collector for collection. Tax amounts are calculated by multiplying the property’s taxable value by the millage rate. (A millage rate is the amount of tax per thousand dollars). The Property Appraiser’s office determines assessed values, grants any exemptions (Homestead, Disability, Widows, Agriculture, etc), maintains legal descriptions, ownership names and mailing addresses. Only that office can make changes to any of these items, including the mailing addresss.

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MORTGAGE COMPANY (ESCROW)
  If you pay your taxes through an escrow account, the mortgage company must request your tax bill from our office. The mortgage company will receive the bill to be paid and you will receive an “Information Only” copy of the bill. The mortgage company is required by law to pay the taxes during the 4% discount period. When your mortgage is satisfied, the mortgage company will need to remove your account from its list of requested bills. If you receive an “Information Only” bill after you have paid off your mortgage, you may pay your taxes using the information only bill and you should contact the mortgage company to ensure they do not request your tax bill on future tax rolls.
  If you pay your taxes through an escrow account, the mortgage company must request your tax bill from our office. The mortgage company will receive the bill to be paid and you will receive an “Information Only” copy of the bill. The mortgage company is required by law to pay the taxes during the 4% discount period. When your mortgage is satisfied, the mortgage company will need to remove your account from its list of requested bills. If you receive an “Information Only” bill after you have paid off your mortgage, you may pay your taxes using the information only bill and you should contact the mortgage company to ensure they do not request your tax bill on future tax rolls.
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ALTERNATIVE (INSTALLMENT) PAYMENT PLAN FOR PROPERTY TAXES

Taxpayers may choose to pay their property taxes quarterly by participating in an installment payment plan. To be eligible for the plan, the estimated taxes must exceed $ 100.00. Those who qualify must fill out and return an Installment Plan Application form to the Tax Collector's Office on or before April 30th. Application forms are available online or at any Tax Collector’s office location.

The plan requires that the first installment be made no later than June 30th. Failure to make the first payment will automatically terminate the participant's eligibility for the remainder of the year. The taxpayer will then be sent a regular tax bill in November. The 1st and 2nd installments are based on ¼ of the previous year's taxes. The 1st installment is discounted 6%, and the 2nd installment, due September 30th, is discounted 4.5%. The 3rd and 4th installments are ½ of the remaining actual tax liability for the current year. The 3rd installment is discounted 3% and is due by December 31st. The 4th installment is not discounted and due by March 31st.

Property owners that escrow tax payments with a mortgage company should NOT pay by installment, as mortgage companies are obligated to pay taxes in November to obtain the maximum discount. If you are planning to refinance or sell the property it is not suggested that you participate in the installment payment program as once you have elected to participate you are required to continue participation for the tax year. If you elect to discontinue participation, you will not be entitled to receive the discounts provided by law.

DR-534 Installment Application 2015

Taxpayers may choose to pay their property taxes quarterly by participating in an installment payment plan. To be eligible for the plan, the estimated taxes must exceed $ 100.00. Those who qualify must fill out and return an Installment Plan Application form to the Tax Collector's Office on or before April 30th. Application forms are available online or at any Tax Collector’s office location.

The plan requires that the first installment be made no later than June 30th. Failure to make the first payment will automatically terminate the participant's eligibility for the remainder of the year. The taxpayer will then be sent a regular tax bill in November. The 1st and 2nd installments are based on ¼ of the previous year's taxes. The 1st installment is discounted 6%, and the 2nd installment, due September 30th, is discounted 4.5%. The 3rd and 4th installments are ½ of the remaining actual tax liability for the current year. The 3rd installment is discounted 3% and is due by December 31st. The 4th installment is not discounted and due by March 31st.

Property owners that escrow tax payments with a mortgage company should NOT pay by installment, as mortgage companies are obligated to pay taxes in November to obtain the maximum discount. If you are planning to refinance or sell the property it is not suggested that you participate in the installment payment program as once you have elected to participate you are required to continue participation for the tax year. If you elect to discontinue participation, you will not be entitled to receive the discounts provided by law.

DR-534 Installment Application 2015

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DELINQUENT REAL ESTATE TAXES

Real estate taxes become delinquent each year on April 1st. 

Delinquent taxes must be paid by cash, cashier’s check, money order, or debit/credit card (convenience fees will apply). Payment amount is determined by the date payment is received in our office.  Postmark does NOT apply.

Delinquent taxes must be advertised 

Florida Statute requires the Tax Collector, to advertise the delinquent parcels in a local newspaper, once a week for three consecutive weeks, prior to the tax certificate sale. The advertisement shall specify the place, date and time of sale, the amount due on each parcel, the person in whose name the property is assessed and shall include no less than the legal description as shown on the tax roll.

 

Tax Certificate Sale

Beginning on or before June 1st each year, the Tax Collector is required by law to hold a tax certificate sale. The Tax Certificate Sale is conducted online at:  www.bidnassau.com

The sale offers certificates for the amount of tax debt including applicable interest and fees. The sale is conducted in an auction style with participants bidding downward on interest rates starting at 18%. The certificate is awarded to the lowest bidder.  A tax certificate earns a minimum of 5% interest to the investor until the interest has accrued to greater than 5%, with the exception of "zero" interest bids, which always earn "zero" interest.

The 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 or her investment. In order to remove the lien, the property owner must pay the Tax Collector all delinquent taxes plus accrued interest, costs, and other charges. The Tax Collector then issues a check to the certificate holder.

A tax certificate is valid for seven years from the date of issuance. The certificate 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 is sold at a public auction. The highest bidder will receive a tax deed for the property.

 

*Certificate buyers should be aware of the risks involved in purchasing tax certificates and thoroughly research any parcels of interest before purchasing.

County-held Tax Certificates

If a tax sale certificate does not receive any bids it is struck to the County.  Eligible county-held certificates may be purchased from the Tax Collector’s office.   The unsold certificates carry an 18% interest rate per Florida statute. All certificates are sold on a first-come, first-served basis.                

For more information regarding the purchase of county-held tax certificates please visit https://nassau.lienexpress.net

Real estate taxes become delinquent each year on April 1st. 

Delinquent taxes must be paid by cash, cashier’s check, money order, or debit/credit card (convenience fees will apply). Payment amount is determined by the date payment is received in our office.  Postmark does NOT apply.

Delinquent taxes must be advertised 

Florida Statute requires the Tax Collector, to advertise the delinquent parcels in a local newspaper, once a week for three consecutive weeks, prior to the tax certificate sale. The advertisement shall specify the place, date and time of sale, the amount due on each parcel, the person in whose name the property is assessed and shall include no less than the legal description as shown on the tax roll.

 

Tax Certificate Sale

Beginning on or before June 1st each year, the Tax Collector is required by law to hold a tax certificate sale. The Tax Certificate Sale is conducted online at:  www.bidnassau.com

The sale offers certificates for the amount of tax debt including applicable interest and fees. The sale is conducted in an auction style with participants bidding downward on interest rates starting at 18%. The certificate is awarded to the lowest bidder.  A tax certificate earns a minimum of 5% interest to the investor until the interest has accrued to greater than 5%, with the exception of "zero" interest bids, which always earn "zero" interest.

The 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 or her investment. In order to remove the lien, the property owner must pay the Tax Collector all delinquent taxes plus accrued interest, costs, and other charges. The Tax Collector then issues a check to the certificate holder.

A tax certificate is valid for seven years from the date of issuance. The certificate 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 is sold at a public auction. The highest bidder will receive a tax deed for the property.

 

*Certificate buyers should be aware of the risks involved in purchasing tax certificates and thoroughly research any parcels of interest before purchasing.

County-held Tax Certificates

If a tax sale certificate does not receive any bids it is struck to the County.  Eligible county-held certificates may be purchased from the Tax Collector’s office.   The unsold certificates carry an 18% interest rate per Florida statute. All certificates are sold on a first-come, first-served basis.                

For more information regarding the purchase of county-held tax certificates please visit https://nassau.lienexpress.net

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HOMESTEAD TAX DEFERRAL
Tax deferral is designed to help taxpayers whose income is low relative to the amount of real estate tax due on their residence. The deferral becomes a lien on the property. County residents that are entitled to claim homestead exemption may defer payment of a portion of the combined total of ad valorem taxes and non-ad valorem assessments for which a tax certificate would be sold under Chapter 197, F.S., levied on his or her homestead by filing an annual application with the tax collector on or before March 31st following the year in which the taxes and non-ad valorem assessments are assessed. Several conditions must be met in order to defer taxes.

If an application is approved, the deferred amount will be calculated on the taxes in excess of 5% of the applicant’s household income for the prior calendar year (3% if the applicant is 65 or older) or the entire tax amount if the applicant’s household income for the prior calendar year is less than $10,000 or is less than the designated amount for the additional homestead exemption under F.S. 196.075 if the applicant is 65 years old or older.

In addition to the income requirements, several other conditions must be met. The primary mortgage may not exceed 70% of the assessed value of the homestead. All liens, deferred taxes, non-ad valorem assessments, and interest may not exceed 85% of the homestead’s assessed value. Proof of fire and extended coverage home insurance must be in excess of all liens and deferred taxes. The insurance policy must have a loss payable clause to the Tax Collector.

Tax deferral is designed to help taxpayers whose income is low relative to the amount of real estate tax due on their residence. The deferral becomes a lien on the property. County residents that are entitled to claim homestead exemption may defer payment of a portion of the combined total of ad valorem taxes and non-ad valorem assessments for which a tax certificate would be sold under Chapter 197, F.S., levied on his or her homestead by filing an annual application with the tax collector on or before March 31st following the year in which the taxes and non-ad valorem assessments are assessed. Several conditions must be met in order to defer taxes.

If an application is approved, the deferred amount will be calculated on the taxes in excess of 5% of the applicant’s household income for the prior calendar year (3% if the applicant is 65 or older) or the entire tax amount if the applicant’s household income for the prior calendar year is less than $10,000 or is less than the designated amount for the additional homestead exemption under F.S. 196.075 if the applicant is 65 years old or older.

In addition to the income requirements, several other conditions must be met. The primary mortgage may not exceed 70% of the assessed value of the homestead. All liens, deferred taxes, non-ad valorem assessments, and interest may not exceed 85% of the homestead’s assessed value. Proof of fire and extended coverage home insurance must be in excess of all liens and deferred taxes. The insurance policy must have a loss payable clause to the Tax Collector.

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VALUE ADJUSTMENT BOARD (VAB)
If you feel that your market value is incorrect or you have an exemption or agricultural classification issue that you feel cannot be resolved by the Property Appraiser’s office, you have the right to file a petition to be heard before the Value Adjustment Board.

Florida Statute 194.014 requires that a petitioner before the value adjustment board:

  • Who challenges the assessed value of property must pay all of the non-ad valorem assessments and make a partial payment of at least 75 percent of the ad valorem taxes, less the applicable discount under s. 197.162, before the taxes become delinquent.
  • Who challenges the denial of a classification or exemption, or the assessment based on an argument that the property was not substantially complete as of January 1, must pay all of the non-ad valorem assessments and the amount of the tax which the taxpayer admits in good faith to be owing, less the applicable discount under s. 197.162, before the taxes become delinquent.

The value adjustment board must deny the petition by written decision if the petitioner fails to make the payment before the taxes become delinquent. Forms and detailed information on the VAB process may be found on the Property Appraiser and Clerk of Court websites.

If you feel that your market value is incorrect or you have an exemption or agricultural classification issue that you feel cannot be resolved by the Property Appraiser’s office, you have the right to file a petition to be heard before the Value Adjustment Board.

Florida Statute 194.014 requires that a petitioner before the value adjustment board:

  • Who challenges the assessed value of property must pay all of the non-ad valorem assessments and make a partial payment of at least 75 percent of the ad valorem taxes, less the applicable discount under s. 197.162, before the taxes become delinquent.
  • Who challenges the denial of a classification or exemption, or the assessment based on an argument that the property was not substantially complete as of January 1, must pay all of the non-ad valorem assessments and the amount of the tax which the taxpayer admits in good faith to be owing, less the applicable discount under s. 197.162, before the taxes become delinquent.

The value adjustment board must deny the petition by written decision if the petitioner fails to make the payment before the taxes become delinquent. Forms and detailed information on the VAB process may be found on the Property Appraiser and Clerk of Court websites.

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NON-ADVALOREM TAXES (SPECIAL ASSESSMENTS)

In Nassau County, all non-ad valorem special assessments are a flat rate with the exception of SAISSA, which uses a value-based calculation. Each special assessment board calculates the amount to be assessed and provides the Tax Collector with a non-ad valorem assessment roll. These amounts are added to the tax roll and are billed in the total amount due for each parcel.

 

Taxpayer questions regarding a special assessment should be directed to the contact for that entity.

Special Assessment
Contact Person
Phone Number
Email
Website
Amelia Concourse MSBU
Sandi Melgarejo
850-681-3717
Amelia Concourse CDD
Sheryl Fulks
904-940-5850
Amelia National CDD
Beverly Ranchurejee
407-382-3256
Amelia Walk CDD
Sheryl Fulks
904-940-5850
Heron Isles CDD
Sheryl Fulks
904-940-5850
River Glen CDD
Valerie Barreto
813-933-5571
SAISSA
William R Moore
904-753-4178

In Nassau County, all non-ad valorem special assessments are a flat rate with the exception of SAISSA, which uses a value-based calculation. Each special assessment board calculates the amount to be assessed and provides the Tax Collector with a non-ad valorem assessment roll. These amounts are added to the tax roll and are billed in the total amount due for each parcel.

 

Taxpayer questions regarding a special assessment should be directed to the contact for that entity.

Special Assessment
Contact Person
Phone Number
Email
Website
Amelia Concourse MSBU
Sandi Melgarejo
850-681-3717
Amelia Concourse CDD
Sheryl Fulks
904-940-5850
Amelia National CDD
Beverly Ranchurejee
407-382-3256
Amelia Walk CDD
Sheryl Fulks
904-940-5850
Heron Isles CDD
Sheryl Fulks
904-940-5850
River Glen CDD
Valerie Barreto
813-933-5571
SAISSA
William R Moore
904-753-4178
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TANGIBLE PERSONAL PROPERTY AD VALOREM TAXES (TPP)

Tangible personal property tax is an ad valorem tax assessed against the furniture, fixtures, and equipment located in businesses and rental property. It also applies to structural additions to mobile homes not assessed as Real Property and rental furnishings provided in a rental property. For more information on the assessment of tangible personal property taxes please contact the Property Appraiser’s office at (904) 491-7300 or visit their website: www.nassauflpa.com.

In 2008, Amendment 1 was enacted, creating a $25,000 Tangible Personal Property Exemption. All Tangible Personal Property accounts are eligible to receive up to a $25,000 exemption if a Tangible Personal Property return (DR-405) has been timely filed with the Property Appraiser. All new businesses are required to file this return in order to receive the exemption.

 

TPP taxes are assessed as of January 1st of the current tax year. Similar to real estate taxes, the TPP tax is due on November 1st or when the Property Appraiser certifies the tax roll to the Tax Collector, and become delinquent on April 1st of the year following assessment.Per Florida Statute 197.413, the Tax Collector shall prepare warrants against the delinquent taxpayers providing for the levy upon & seizure of tangible personal property. If the taxes remain unpaid and the sale of the tangible personal property is not sufficient to pay the delinquent taxes, or the property is no longer located in the county, the Tax Collector may also seize and sell all other personal property of the taxpayer located in the county to satisfy the unpaid taxes.


 

Business closings should be reported to the Property Appraiser’s office. If your business was open as of January 1st or at any time during the tax year, taxes will be due for that year. Existing businesses sold during the year present potential issues for both the buyer and the seller if proper research is not performed prior to closing. Some title companies do not include the tangible assets of a business in the title search. Be sure to ask your realtor, attorney, or closing agent to verify this has been done.

The Tax Warrant issued for unpaid TPP taxes is against the January 1st owner of the business, but this Warrant survives the sale or transfer of the property and may be seized from the new owner to satisfy the unpaid delinquent taxes.

If you are having difficulty paying your tangible personal property taxes, please contact our Delinquent Tax Department at (904) 491-7420.

Tangible personal property tax is an ad valorem tax assessed against the furniture, fixtures, and equipment located in businesses and rental property. It also applies to structural additions to mobile homes not assessed as Real Property and rental furnishings provided in a rental property. For more information on the assessment of tangible personal property taxes please contact the Property Appraiser’s office at (904) 491-7300 or visit their website: www.nassauflpa.com.

In 2008, Amendment 1 was enacted, creating a $25,000 Tangible Personal Property Exemption. All Tangible Personal Property accounts are eligible to receive up to a $25,000 exemption if a Tangible Personal Property return (DR-405) has been timely filed with the Property Appraiser. All new businesses are required to file this return in order to receive the exemption.

 

TPP taxes are assessed as of January 1st of the current tax year. Similar to real estate taxes, the TPP tax is due on November 1st or when the Property Appraiser certifies the tax roll to the Tax Collector, and become delinquent on April 1st of the year following assessment.Per Florida Statute 197.413, the Tax Collector shall prepare warrants against the delinquent taxpayers providing for the levy upon & seizure of tangible personal property. If the taxes remain unpaid and the sale of the tangible personal property is not sufficient to pay the delinquent taxes, or the property is no longer located in the county, the Tax Collector may also seize and sell all other personal property of the taxpayer located in the county to satisfy the unpaid taxes.


 

Business closings should be reported to the Property Appraiser’s office. If your business was open as of January 1st or at any time during the tax year, taxes will be due for that year. Existing businesses sold during the year present potential issues for both the buyer and the seller if proper research is not performed prior to closing. Some title companies do not include the tangible assets of a business in the title search. Be sure to ask your realtor, attorney, or closing agent to verify this has been done.

The Tax Warrant issued for unpaid TPP taxes is against the January 1st owner of the business, but this Warrant survives the sale or transfer of the property and may be seized from the new owner to satisfy the unpaid delinquent taxes.

If you are having difficulty paying your tangible personal property taxes, please contact our Delinquent Tax Department at (904) 491-7420.

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