Property Tax

 

Ad Valorem taxes & Non-Ad Valorem assessments:

Real estate property taxes and Non-Ad Valorem assessments are billed, collected and distributed by the Tax Collector. These taxes are assessed as of January 1st and are usually open for collection on November 1st of each year. The following discounts apply to early payment of current taxes:

  • 4% discount if paid in November
  • 3% discount if paid in December
  • 2% discount if paid in January
  • 1% discount if paid in February
  • The gross amount is due in March – no discount applied

Taxes become delinquent April 1st of each year (please see delinquent tax section for more information)

Your property tax bill is based on the taxable value of the property, the millage rates as determined by the taxing authorities and the non-ad valorem assessments/special assessments set by the levying authorities. Municipal Service Benefit Units (MSBU’s) and Solid Waste are two examples of non-ad valorem/special assessments you may see on your tax bill

Solid Waste – The Putnam County Board of County Commissioners have also enacted a solid waste special assessment fee that applies to all residential units in Putnam County. This figure is divided between landfill improvements, garbage collection and recycling.

Municipal Service Benefit Units MSBU’s/Special Assessments – Are a method by which the Board of County Commissioners can pay for specific projects by apportioning the costs to the property owners in a community or neighborhood that benefit from the projects. In Putnam County our County Commissioners have authorized 28 separate MSBU projects for road maintenance or road paving.

If you have questions regarding your millage rates or non-ad valorem assessments (Special Assessments) please contact the appropriate authority listed below.

Ad Valorem Taxing Authorities

  • Putnam County   (386) 329-0205
  • Fire MSTU District (386) 329-0205
  • Putnam County School Board   (386) 329-0513
  • St. Johns River Water Management District (386) 329-4500
  • Suwannee Water Management District (386) 362-1001
  • City of Crescent City (386) 698-2525
  • City of Palatka (386) 329-0100
  • Town of Pomona Park (386) 649-4902
  • Town of Interlachen (386) 684-3811
  • Town of Welaka (386) 467-9800

Non-Ad Valorem Assessment/Special Assessment Levying Authorities

  • Solid Waste (386) 329-0205
  • Municipal Service Benefit Units (MSBU) (386) 326-2756
  • Hastings Drainage District (386) 692-2246

Current Tax Installment Plan

Putnam County property owners have the option to pay their taxes quarterly. Installment payments are made in June, September, December and March.

Customers wishing to pay their taxes by installment must fill out an application  and submit it to the tax collector’s office by April 30th of the year they wish to begin making installment payments.

In order to be eligible for the installment plan the estimated tax bill must be more than $100.00.

Customers who pay by installment method are eligible for a discount for early payment of their taxes. The discounts and payment dates are as follows

  • 1st installment is due by June 30th and a 6% discount is applied
  • 2nd installment is due by September 30th and a 4.5% discount is applied
  • 3rd installment is due by December 31st and a 3% discount is applied
  • 4th installment is due March 31st and there is no discount

***If the first installment (June) is not made the account WILL be removed from the installment plan as per Florida Statute 197.222 (2). The owner is not permitted to participate in the plan until the next year and a new application is required***

The first two (2) payments (June and September) are based off the previous year’s taxes and the last two payments (December and March) are based on the “new” tax roll.

Partial Payment Plan

***The partial payment plan is NOT the installment plan***

The partial payment plan allows property owners to make up to three (3) payments toward their current taxes. In order to be eligible for the partial payment plan the taxes must exceed $100.00 and the property owner must fill out a partial payment plan application. An application is provided on the back of your tax bill or one may be obtained at any tax collector office.

IMPORTANT:

Participation in the partial payment plan WILL result in the LOSS of all discounts even if the final payment is made within a discount period (June September or December)

These is a $10.00 fee per payment

Tangible Personal Property Taxes

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.

The Property Appraiser’s Office assesses the value of tangible personal property and presents a certified tax roll to the Tax Collector. It is the job of the Tax Collector to mail the tax notices and collect the monies due. Tax statements are mailed on November 1st of each year with payment due by the following March 31st. Discounts apply 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 this time interest and penalties will apply. Within 45 days after the taxes become delinquent, the Tax Collector is required to advertise a list of delinquent taxpayers in the local newspaper (FS 197.402 (2)).

On or before April 30th of the next year the Tax Collector shall issues Tax Warrants on all unpaid tangible personal property taxes (FS 197.413) and additional fees and court cost will be incurred.

Tangible Personal Property Exemption:

Businesses who file a timely personal property tax return with the Property Appraiser’s Office are eligible for an exemption. For detailed information regarding this exemption, please contact the Property Appraiser’s Office at (386)329-0289 or visit their website at http://pa.putnam-fl.com/index.php/tangible-personal-property

Any changes to the tax roll (name, address, location or assessed value etc.) must be processed through the Property Appraiser’s Office.

Delinquent taxes

Taxes become delinquent April 1st

Real Estate Taxes in the State of Florida are for the calendar year and are payable November 1st of that year. If these real estate taxes are not paid on or before March 31st of the following year, they become delinquent the next day, April 1st. Delinquent taxes must be paid by cashier’s check, certified check, cash, or money order. The date the payment is received in the office determines the amount due.

Florida Statutes require the Tax Collector to advertise all delinquent parcels in a local newspaper, once a week for three consecutive weeks prior to the tax certificate sale. Annually, on or before June 1st the Tax Collector is required to hold a tax certificates on all land in which the taxes are delinquent.

Tax certificates are sold through an online tax sale auction through competitive bidding. The bidding starts at 18% and is bid down in ¼% increments until the certificate is sold to the lowest bidder. The resulting certificate is a lien on the property, but does NOT convey any rights or ownership of the property.

Payment of the taxes cancels/satisfies the lien. All payments must be in certified funds.

In most cases, if the property owner fails to pay the taxes within 2 years from the date of the delinquency (April 1st), the certificate holder can initiate a tax deed application that may result in the loss of the property if the taxes remain unpaid.

How do I participate in the Tax Certificate Sale?

The Putnam County Tax Collector uses RealAuction to conduct our annual tax sale. To purchase tax certificates logon to www.putnamtaxsale.com and register as a “bidder”.

If I own tax certificates how do I make application for tax deed?

The Putnam County Tax Collector uses RealTDA for tax deed applications. Through this site certificate holders may generate quotes for your tax deed applications and actually complete the application process online at www.realtda.com.

Putnam County Tax Collector