There are two types of ad valorem, or property taxes collected by the Lee County Tax Collector's office -- real estate property taxes and tangible personal property taxes.
Florida property taxes are relatively unique because:
- They are levied annually.
- Taxes have to be paid in full and at one time (unless the property owner has filed for the installment program or for homestead tax deferrals).
- Substantial discounts are extended for early payment.
- Five months elapse before real property owners can be penalized for non-payment of taxes.