| 1 | A bill to be entitled |
| 2 | An act relating to property tax payments; amending s. |
| 3 | 197.172, F.S.; authorizing the governing bodies of charter |
| 4 | counties to limit the amount of interest charged for |
| 5 | unpaid property taxes; eliminating a minimum charge for |
| 6 | late property tax payment in charter counties; providing |
| 7 | that interest on the unpaid portion of property taxes |
| 8 | accrues daily in charter counties; amending s. 197.373, |
| 9 | F.S.; authorizing the governing bodies of charter counties |
| 10 | to require tax collectors to accept certain partial |
| 11 | payments of property taxes; providing an effective date. |
| 12 |
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| 13 | Be It Enacted by the Legislature of the State of Florida: |
| 14 |
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| 15 | Section 1. Section 197.172, Florida Statutes, is amended |
| 16 | to read: |
| 17 | 197.172 Interest rate; calculation and minimum.-- |
| 18 | (1) Upon approval by the governing body of a charter |
| 19 | county, the portion of real property taxes which is unpaid by |
| 20 | the deadline specified in the tax notice bears shall bear |
| 21 | interest at the rate of 18 percent per year from the date of |
| 22 | delinquency until a certificate is sold, except that the minimum |
| 23 | charge for delinquent taxes paid prior to the sale of a tax |
| 24 | certificate shall be 3 percent. Interest accrued pursuant to |
| 25 | this subsection accrues daily. |
| 26 | (2) In counties other than charter counties, real property |
| 27 | taxes shall bear interest at the rate of 18 percent per year |
| 28 | from the date of delinquency until a certificate is sold, except |
| 29 | that the minimum charge for delinquent taxes paid prior to the |
| 30 | sale of a tax certificate shall be 3 percent. |
| 31 | (3)(2) The maximum rate of interest on a tax certificate |
| 32 | shall be 18 percent per year; however, a tax certificate shall |
| 33 | not bear interest nor shall the mandatory charge as provided by |
| 34 | s. 197.472(2) be levied during the 60-day period of time from |
| 35 | the date of delinquency, except the 3 percent mandatory charge |
| 36 | under subsection (2) (1). No tax certificate sold before March |
| 37 | 23, 1992, shall bear interest nor shall the mandatory charge as |
| 38 | provided by s. 197.472(2) be levied in excess of the interest or |
| 39 | charge provided herein, except as to those tax certificates upon |
| 40 | which the mandatory charge as provided by s. 197.472(2) shall |
| 41 | have been collected and paid. |
| 42 | (4)(3) Personal property taxes shall bear interest at the |
| 43 | rate of 18 percent per year from the date of delinquency until |
| 44 | paid or barred under chapter 95. |
| 45 | (5)(4) Except as provided in subsection (1) and s. 197.262 |
| 46 | with regard to deferred payment tax certificates, interest to be |
| 47 | accrued pursuant to this chapter shall be calculated monthly |
| 48 | from the first day of each month. |
| 49 | Section 2. Section 197.373, Florida Statutes, is amended |
| 50 | to read: |
| 51 | 197.373 Payment of portion of taxes.-- |
| 52 | (1)(a) The tax collector of the county is authorized to |
| 53 | allow the payment of a part of a tax notice when the part to be |
| 54 | paid can be ascertained by legal description, such part is under |
| 55 | a contract for sale or has been transferred to a new owner, and |
| 56 | the request is made by the person purchasing the property or the |
| 57 | new owner or someone acting on behalf of the purchaser or owner. |
| 58 | (b)(2) The request must be made at least 15 days prior to |
| 59 | the tax certificate sale. |
| 60 | (c)(3) The property appraiser shall within 10 days after |
| 61 | request from the tax collector apportion the property into the |
| 62 | parts sought to be paid or redeemed. |
| 63 | (d)(4) This subsection section does not apply to |
| 64 | assessments and collections made pursuant to the provisions of |
| 65 | s. 192.037. |
| 66 | (2) Upon approval of the governing body of a charter |
| 67 | county, the tax collector of a charter county shall accept three |
| 68 | or six equal payments that add up to the total amount of taxes |
| 69 | specified in the tax notice after the date of delinquency. |
| 70 | Section 3. This act shall take effect July 1, 2009. |