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.