INSTALLMENTS AND PARTIAL PAYMENTS


Installments

Property taxes can be paid by the installment method if the prior year's real estate or tangible tax bill is more than $100. To participate in the installment plan, taxpayers must submit an application for each account to the Tax Collector by April 30 of the tax year.

The property remains in the subsequent year's installment program provided the June installment payment is made each year. If the June installment is not made, the account is removed from the plan and the taxpayer will receive the annual tax notice in November. Discounts are available for early payments as shown below:

  • 1st installment - 6% if paid in June
  • 2nd installment - 4.5% if paid in September
  • 3rd installment - 3% if paid in December
  • 4th installment - Gross tax if paid in March

If a payment (other than the June payment) is not received at the time it is due, no discount will be allowed. You may remit the missed payment with the next installment. Any amount remaining unpaid on April 1 will be considered delinquent.

Failure to receive an installment notice does not extend discounts or excuse your responsibility to pay taxes and applicable penalties for late payments.

If a property is sold after one or more installment payments have been made, the new owner must continue on the plan for that tax year. Taxes paid by an escrow company are typically paid in November rather than by installment.

If you are already on the installment plan and have received your bill, view our installment explanation.


Partial Payments

Florida Statute 197.374 allows the Tax Collector to accept partial tax payments on current year real estate and tangible personal property taxes. Partial payments are not accepted for delinquent real estate. To view our delinquent tangible personal property tax payment plan, visit our delinquent tax page.

The term "partial payment" is defined as a payment that is less than the full amount of taxes due. Certain terms and conditions apply in order to participate in the plan.

To make partial payments, taxpayers must:

Complete an Agreement form and submit with the first partial payment.

Remit all partial payments during the current tax year, November 1 to March 31.


The following conditions apply to partial payments:

Taxpayer will not receive a discount when making partial payments.

Taxpayer will pay an additional fee for each partial payment made.

Homestead Tax Deferral

Florida Statutes 197.252 allows property owners to defer (delay) payment of a portion or all of the taxes due. The taxes due become a lien on the property and a tax certificate is issued at the deferred rate.

The taxpayer must meet certain qualifications and must have homestead exemption or be eligible for homestead on their property. (Contact the Lee County Property Appraiser for Homestead Exemption). Qualifications are based on age, income, and outstanding liens while maintaining insurance with a loss payable clause to Lee County Tax Collector. The deadline to make application is March 31 for the current tax year. For an application and additional information on Homestead Tax Deferral, contact the Tax Collector’s office at 239.533.6000.