Property Tax Services
Ad Valorem (Property) Tax Collection
Real Estate Property Tax and Tangible Personal Property Tax are taxes levied against a property (Real Estate) the furniture and equipment of a business and the attachments to a mobile home. After the assessed value is determined by the Property Appraiser and millage rates are set by the taxing authorities, the tax roll is then certified and delivered to the Tax Collector for collection. Tax statements are mailed on or before November 1 of each year with payments receiving the following discount rates:
4% if paid in November
3% if paid in December
2% if paid in January
1% if paid in February
Taxes become delinquent on April 1 of each year, at which time a 3% penalty is applied to unpaid Real Estate tax bills, and a 1.5% penalty per month (18% per year) is added to unpaid Tangible Personal Property bills. Both unpaid Real and Personal property will be included in the annual Advertising List that is included in a local paper starting the first part of May. The cost of the advertisement will be added to the amount of the tax bill due.
For Real Property, if taxes are not paid, the property tax liens (Certificates) are sold at our Online Tax Sale which is held on or before June 1st.
For Tangible Personal Property, Businesses and mobile home owners with attachments who have overdue taxes will have warrants issued against them by the Tax Collector; the Tax Collector will also apply to the Circuit Court for an order directing levy and seizure of the owner's tangible personal property for the amount of unpaid taxes and costs.
Although the Tax Collector is responsible for collecting Real Estate and Tangible Personal Property tax, changes to that tax roll (i.e. name, address, location, and assessed value) are processed through the Property Appraiser's Office. The Tax Collector makes every effort to produce the most accurate information possible. No warranties, expressed or implied are provided for the data herein, its use, or interpretation. Property Tax information is from a working tax roll and thus information may change throughout the year. All data is subject to chang
Real Estate Tax
In October of each year, the Property Appraiser's office certifies the tax roll and forwards the file to the Tax Collector containing all the parcels assessed within Gadsden County. These records are used to create the tax bills that are mailed to all taxpayers by November 1st and contain owner information, parcel account number, legal description, assessed value, exemptions, and taxable value. Taxes are due by March 31st of the following year.
Delinquent Tax
Real estate taxes become delinquent each year on April 1st. Delinquent taxes may be paid after this date, however the date payment is received by the Tax Collector, determines the amount due. Payment should be made in the form of a cashier's check, money order, or cash.
Florida law requires the Tax Collector to advertise the delinquent parcels in a local newspaper once a week for three consecutive weeks, before the tax certificate sale.
Beginning on or before June 1st, the Tax Collector as required by law, holds a tax certificate sale. Most tax certificate sales in Florida are conducted online. The sale allows investors to buy tax certificates by paying the owed tax debt. The sale is conducted in reverse auction style with participants bidding downward on interest rates starting at 18%. The tax certificate is awarded to the lowest bidder. A tax certificate earns a minimum of 5% interest to the investor until the interest has accrued to greater than 5%, except for "zero" interest bids, which always earn "zero" interest. Click the following for a link to the tax certificate sale gadsdenfl.realtaxlien.com/
A tax certificate, when purchased, becomes an enforceable first lien against the real estate. The tax certificate holder is paying the taxes for a property owner in exchange for a competitive bid rate of return on his investment. To remove the lien, the property owner must pay the Tax Collector all delinquent taxes plus accrued interest, penalties, and advertising fees. The Tax Collector then pays the certificate holder for the redeemed tax certificate(s).
A tax certificate is valid for seven years from the date of issuance. The holder may apply for a tax deed two years after the date of delinquency for that particular year's taxes. If the property owner still fails to pay the tax debt, a tax deed (property) is sold at a public auction. The tax deed purchaser is entitled to immediate possession of the property.
Millage Rates
Taxes are levied in Gadsden County by the taxing authorities empowered to do so by the State Legislature. The value of each real estate and tangible personal property is established by the County Property Appraiser. The Board of County Commissioners set the millage or rate of taxation for the county; the School Board for the schools; the city council for each municipality. The governing bodies of other independent special taxing districts and authorities set the millage rates for those areas. Listed below are the millage rates.
Millage Rates for 2024:
Gadsden County Commission 9.00000
Gadsden School Discretionary 2.24800
Gadsden School Required Local Effort 3.13900
City of Quincy 6.40370
City of Chattahoochee 3.00000
Town of Greensboro 5.00000
City of Gretna 5.16530
City of Midway 4.68490
Town of Havana 3.00000
Installment Payment Plan for Property Taxes
Taxpayers may choose to pay their property taxes quarterly by participating in an installment payment plan. To be eligible for the program, the taxpayers' estimated taxes must be more than $100.00. Those who qualify must fill out and return an Installment Plan application form to the Tax Collectors' Office prior to May 1st. Application forms are available by clicking on the following link: floridarevenue.com/property/Documents/dr534.pdf
The 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 30th, are not discounted and will include a 5% penalty. 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 tax bill.
The following payment schedule applies to the installment plan:
1st installment: 1/4 the total of estimated taxes discounted 6%.
Payment is due by June 30th.2nd installment: 1/4 the total estimated taxes discounted 4.5%.
Payment is due by September 30th.3rd installment: 1/4 the total estimated taxes plus 1/2 of any adjustment made for actual tax liability, discounted by 3%.
Payment is 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 is due by March 31st.
Taxpayers participating in the installment payment plan are automatically re-enrolled each year and do not have to fill out a new application. The first 2 installments are based on the previous year's tax bill. Any changes to ownership, value, or exemption(s), will be reflected in the final 2 bills.
Tangible Personal Property Taxes
This is a tax levied against equipment, furniture, and supplies of a business, or attachments to a mobile home located in a mobile home park. The assessed value is determined by the Property Appraiser, and the tangible roll is then certified to the Tax Collector for collection. The statements are mailed at the same time as real estate bills and receive the same discounts. Property owners whose taxes are $10.00 or less will not be billed and are recorded as paid in full.
Note: If the taxes are greater than $100, both real estate taxes and tangible personal property taxes may be paid in quarterly installments. You may download the application by clicking the following link:
dor.myflorida.com/dor/property/forms/current/dr534.pdf
Effective January 1, 2008, tangible personal property taxpayers are eligible for a $25,000 exemption, which reduces the taxable value of their property by $25,000. Taxpayers must file a return with the Property Appraiser to qualify for the exemption. Contact the Property Appraiser at 850-627-7168 for more information.
Tax statements are mailed on November 1st of each year with payment due by March 31st.
Discounts apply for early payment.
4% discount if paid in November
3% discount if paid in December
2% discount if paid in January
1% discount is paid in February
Gross amount paid in March, no discount applied.
Taxes become delinquent on April 1st each year, at which time a 1.5 percent fee per month is added to the bill. Within 45 days after the property becomes delinquent, the Tax Collector is required by law to advertise a list of delinquent taxpayers one time in a local newspaper. Advertising costs are added to the delinquent bill.
Under Florida Statutes, tax warrants are issued before April 30th of the next year on all unpaid tangible personal property taxes. Within 30 days after the warrants are prepared, the Tax Collector applies to the Circuit Court for an order directing the levy and seizure of the property for the amount of unpaid taxes and costs.
Any changes to the tax roll (name, address, location, assessed value) must be processed through the Property Appraisers' Office.
Facts and Figures
Gadsden County Commission
School Board Required Local
School Board Discretionary
Chattahoochee
Greensboro
Gretna
Havana
Midway
Quincy
2021
$ 14.6 million
$ 6.3 million
$ 4.1 million
$ 31 k
$ 42 k
$ 138 k
$ 138 k
$ 901 k
$ 1.3 million
2022
$ 16.2 million
$ 6.8 million
$ 4.6 million
$ 106 k
$ 47 k
$ 152 k
$ 189 k
$ 1 million
$ 1.7 million
2023
$ 18.8 million
$ 7.9 million
$ 5.5 million
$ 129 k
$ 54 k
$ 167 k
$ 241 k
$ 1.2 million
$ 1.9 million
2024
$ 20.6 million
$ 8.5 million
$ 6.1 million
$ 130 k
$ 58 k
$ 206 k
$ 319 k
$ 1.3 million
$ 2.2 million
Tax Glossary
Ad Valorem - A Latin term meaning "according to worth," referring to taxes levied on the basis of value. Taxes on real estate and tangible personal property are ad valorem.
Appraisal - The dollar value assigned to a person's property by the Property Appraiser. This amount, less any exemptions, is the basis of the ad valorem portion of the tax.
Assessment - The actual amount of tax a person owes. The ad valorem is based on the appraised value of the property, less exemptions, multiplied by the millage rate.
Millage Rate - The rate of taxes levied based on a mill (1/10 of one cent), or one dollar per one thousand dollars of taxable value. A 30-mill tax rate levied against a taxable value of $100,000 would generate a $3,000 tax liability.
Non-ad Valorem Tax - Assessment not based on millage and value, usually a flat amount of $x per acre, housing unit, lot, etc. (e.g. Solid Waste Authority fees are based on the type of property producing the waste).
Parcel - A geographically described tract of land for which a deed exists.
Property Control Number - A digit number identifying real property; a parcel number.
Real Property - Land, buildings, and improvements.
Tangible Personal Property - Goods, chattel, and other owned objects. For taxation purposes in Florida, vehicles and household goods are not considered tangible personal property.
Tax Certificate - A first-lien instrument offered for sale by the Tax Collector through a competitive bid to pay delinquent taxes. A tax certificate expires seven (7) years from the date issued.
Tax Deed Application - A legal document filed with the Tax Collector by the holder of a tax certificate to demand payment. The tax deed may be applied for two (2) years from April 1 of the year of issuance. If the taxes are not paid by the date set for the tax deed sale, the property is sold by the Clerk of Courts' Office to the highest bidder.
Tax Lien - A lien for property taxes effective January 1 of the tax year. Taxes are due November 1 and are payable prior to April 1 of the next year.
Taxable Property - Real property and tangible personal property.