There are two types of ad valorem, or property taxes, collected by the Lee County Tax Collector's office:

  1. Real estate property taxes
  2. Tangible personal property taxes

Florida property taxes are relatively unique because:

  • They are levied annually.
  • Taxes must be paid in full and at one time (unless the property owner has filed for the installment program or partial payment plan).
  • Substantial discounts are extended for early payment.
  • Five months elapse before real property owners can be penalized for non-payment of taxes.

Tax notices are mailed on or before November 1 of each year. Taxes become delinquent on April 1, at which time additional charges will apply.

Florida Statute 197.162 offers taxpayers a discount paying their taxes early:

  • 4% if paid in November
  • 3% if paid in December
  • 2% if paid in January
  • 1% if paid in February

When the discount period on current taxes ends on a weekend or holiday, the discount is extended to the next business day.