Leon County Tax Collector > Services > Property Taxes

Payment Plans (Installment, Partial, and Deferred)

Installment Plan

Taxpayers may choose to pay their real estate or personal property taxes quarterly by participating in an installment payment plan. To be eligible for the program, the taxpayers' estimated taxes must be in excess of $100.00. Those who qualify must fill out and return an Installment Plan application to the Tax Collector's Office prior to May 1st (application forms are available at all county tax offices).

The installment plan requires that the first installment must be made no later than June 30th to receive a discount. Payments accepted after June 30th, but before July 31st, are not discounted. Failure to make the first payment will automatically cancel the participant from the plan, and the taxpayer will be required to pay the taxes due in full by March 31st.

Upon meeting the first installment deadline, the taxpayer is then obligated to participate in the program for the entire year. Discounts do not apply to delinquent payments. Any amount remaining unpaid on April 1st is treated as a delinquent and is subject to the issuance of tax certificate on June 1st.

Taxpayers participating in the installment payment plan are automatically re-enrolled each year. The first 2 installments are based upon the prior years' tax notice. Any changes to ownership, value, or exemption(s), will be reflected in the 3rd and 4th installment.

The following schedule and discounts are applied to the installment payment plan:

1st installment: 1/4 the total of estimate taxes discounted 6%.
Payment due by June 30th.
2nd installment: 1/4 the total estimated taxes discounted 4.5%.
Payment due by September 30th.
3rd installment: 1/4 the total estimated taxes plus 1/2 of any adjustment made for actual tax liability, discounted 3%.
Payment due by December 31st.
4th installment: 1/4 of the total estimated taxes plus the remaining 1/2 of any adjustment for actual tax liability. No discount applies.
Payment due by March 31st.

Partial Payment Plan

According to Florida Statute 197.374, taxpayers may make partial payments for the current year's taxes. To participate, the taxpayer must initially complete and submit an application with the first payment. Please note that after the first payment is applied, a taxpayer is not eligible for discounts under the partial payment plan. Payments can be processed at any Customer Service Center beginning November 1st. (Online payments are not accepted at this time)

Important facts regarding this plan:

Application required.
Partial payments accepted November 1st through March 31st.
No discounts allowed.
Once delinquent, any unpaid balance is subject to the sale of a tax certificate.
Delinquent taxes are not eligible for the plan.

Deferred Payment Plan

Under the deferred payment option, taxpayers may choose to defer all or part of their property tax liability (with interest accrual on the deferred amount until paid in full). The tax deferral becomes a lien on the property and will be collected in same manner as other tax related liens.

Taxpayers choosing the deferred payment option must meet specific criteria-including, homestead tax exemption, submit proof of fire/extended insurance coverage on property and taxable income.

The application for homestead tax deferral is due to the tax collector by March 31.