(1) Notwithstanding any other law, for ad valorem taxes and non-ad valorem assessments levied in 2022, for all real property that has been completely destroyed or otherwise rendered uninhabitable due to damage or destruction caused by Hurricane Ian or Hurricane Nicole:

(a) The deadlines set forth in s. 197.333 are suspended and extended as follows:

1. Ad valorem taxes and non-ad valorem assessments levied in 2022, shall be due and payable on January 1, 2023.
2. Ad valorem taxes and non-ad valorem assessments shall become delinquent on June 1, 2023.
3. All dates or time periods and their associated provisions relative to the collection of, or administrative procedures regarding, delinquent taxes and non-ad valorem assessments, including, but not limited to, the sale of tax certificates, are extended based on the June 1, 2023, delinquency date, in accordance with s. 197.333.

Terms Used In Florida Statutes 197.3182

  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
(b) The deadlines set forth in s. 197.162 governing discounts for payments of all taxes assessed on the county tax rolls and collected by the county tax collector before the delinquency date are extended as follows:

1. Four percent in November 2022, December 2022, and January 2023.
2. Three percent in February 2023.
3. Two percent in March 2023.
4. One percent in April 2023.
5. Zero percent in May 2023.
(c) The deadlines set forth in s. 197.222(1)(c) and (d) governing ad valorem taxes prepaid in installments and the discounts applied to those payments are suspended and extended for 60 days.
(2) This section operates retroactively to January 1, 2022, and expires January 1, 2024.
  Previous section
Next section  
 Chapter 197 Contents