Suzanne Johnston
Flagler County Tax Collector

Ad Valorem Taxes

Ad Valorem taxes on real property are collected by the Tax Collector on an annual basis, beginning on November 1st, for the calendar year of January through December. It is the responsibility of each taxpayer to ensure that his/her taxes are paid and that a tax bill is received.

The Property Appraiser's Office establishes the assessed value of a property.  The Board of County Commissioners and other levying bodies set the millage rates. Using these figures, the Property Appraiser prepares the tax roll. Upon completion, the tax roll is then certified to the Tax Collector, who prints and mails tax notices. Tax notices are sent to the owner's last address of record as it appears on the certified tax roll. In cases where the property owner pays through an escrow account, the mortgage company should request and be sent the tax bill, and the owner receives a copy of the notice.

Tax statements are normally mailed out on or before November 1st of each year. The gross amount is due by March 31st. The following discounts are applied for early payment:

  • 4% discount if paid in November
  • 3% discount if paid in December
  • 2% discount if paid in January
  • 1% discount if paid in February
  • Gross amount paid in March, no discount applied.
  • Taxes become delinquent April 1st of each year.
Owners may also apply for payment by quarterly installment, partial payments or deferred taxes, as per Florida statute.  For information on payment by installment, partial payments or deferred taxes, please click here.