DELINQUENT TAXES


Delinquent Real Estate Property Taxes

Real estate taxes become delinquent on April 1 of each year. A 3% mandatory interest charge is added to the amount due at that time. If the taxes remain unpaid, the delinquent property will be advertised once a week for 3 consecutive weeks prior to the tax certificate sale and the advertising fee will be added to the tax bill.

If your Lee County property taxes go delinquent, a reminder notice will be set to inform you of the back taxes due. Please view our reminder notice explanation brochure for more information on the Lee County real estate property tax reminder notice.

If the taxes remain unpaid up to June, the property is at risk of having a tax certificate issued. For more information about the tax certificate sale, visit our tax certificate section.

An unpaid tax notice for delinquent real estate taxes will be sent as a courtesy in June. An unpaid tax notice can also be printed on request by contacting us. For more information about the unpaid tax notice, view our unpaid tax notice explanation and our sample unpaid tax notice.


Delinquent Tangible Property Taxes

Tangible personal property taxes become delinquent April 1 of each year, at which time interest and additional fees are due and added to the bill for collection. A reminder notice is mailed to the property owner showing the additional fees. For more information about the unpaid tax notice, view our unpaid tax notice explanation.

Tangible personal property accounts that remain unpaid on May 1 of each year will be referred to our field services vendor, Revenue Recovery Solutions, Inc., for collection. Accounts referred for collection will be subject to an additional fee assessed by the vendor. A list of delinquent tangible personal property taxpayers are advertised in a local newspaper, the cost of which is added to the tax bill.

Pursuant to Florida Statute 197.413, tax warrants are issued by the Tax Collector prior to April 30 of the next year on all unpaid tangible personal property taxes. The Tax Collector will also apply to the circuit court for an order granting levy and seizure of the property for the amount of the unpaid taxes and costs.

If the total amount of delinquent taxes cannot be made in one payment and the amount due is at least $40.00, a payment plan will be available. A Delinquent Tangible Personal Property Tax Payment Program Application can be printed and returned to the Lee County Tax Collector, Legal Department. Refer to the application form for additional instructions.