PROPERTY TAXES
There are two types of ad valorem, or property taxes, collected by the Lee County Tax Collector's office:
- Real estate property taxes
- 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.