Florida Property Tax Discount: 4% Through Nov 30

Florida's 2026 property tax bills opened on November 1, and the Florida property tax discount for November is 4% through Monday, November 30. That covers anyone a county tax collector bills: homeowners, landlords, business owners who own their building, and community associations with property in their name.

The discount drops one percentage point each month until it reaches zero in March. On a $20,000 bill, paying in November saves $800 and paying in December saves $600. Taxes become delinquent on April 1, 2027.

When are Florida property taxes due, and how does the 4% discount work

Florida property taxes are due November 1, or as soon after that as the tax collector receives the certified roll, under section 197.333, Florida Statutes. Section 197.162 gives a 4% discount for paying in November or within 30 days after the original tax notice is sent. The discount steps down monthly and ends in March. Taxes become delinquent April 1.

You do not have to calculate any of it. The Florida Department of Revenue's taxpayer page says the amounts "are calculated for you on your bill." The bill itself is Form DR-528, sent by the tax collector in the county where the property sits.

The county does the math, but the dates are yours to watch. The Palm Beach County Tax Collector's 2026 calendar lists November 1 as the day 2026 property taxes open for collection and the 4% discount begins. It lists November 30 as the last day to receive it. Your county prints its own dates on the bill.

Florida property tax discount by month: November through March

Here is the whole schedule for the 2026 bill, with the dollar effect on a $20,000 bill. The percentages come from section 197.162(1). The November and December dates come from the Palm Beach collector's calendar. The 2027 dates are our reading of the statute against the calendar, explained below the table.

The arithmetic is plain. Four percent of $20,000 is $20,000 multiplied by 0.04, or $800. Three percent is $600, 2% is $400 and 1% is $200. Each month you wait costs one percentage point of the bill, which on $20,000 is $200 a month.

A $4,000 bill works the same way at one-fifth the size: $160 in November, $120 in December, $80 in January and $40 in February.

What the weekend rule changes for the 2026 bill

Section 197.162(4) covers a discount period that ends on a Saturday, Sunday or legal holiday. The period "extends to the next working day, if payment is delivered to the designated collection office of the tax collector."

November 1, 2026 was a Sunday. That changed nothing, because the 4% rate covers the whole month of November. November 30 is a Monday, so the 4% period ends on its own date. December 31 is a Thursday, so the 3% period does too.

The 2027 dates are where the rule bites. January 31, 2027 and February 28, 2027 are both Sundays. By our count, the 2% period runs to Monday, February 1 and the 1% period to Monday, March 1. The Palm Beach collector's 2026 calendar shows the same pattern for last year's bill. Its last 2% day fell on February 2, 2026 and its last 1% day on March 2, 2026.

Note the condition in the statute. The extension applies when payment is delivered to the collector's office. How a county treats a mailed check postmarked on the deadline, or an online payment started late on the last day, is the county's call. Ask your collector before you lean on the extra day.

When property tax bills arrive, and what to do if yours has not

Section 197.322(3) requires the tax collector to send the notice within 20 working days after receiving the certified tax roll and the non-ad valorem assessment rolls. The collector may send it by postal mail, or electronically with the owner's consent. The Department of Revenue puts it simply: "Generally, tax collectors send tax bills (Form DR-528) in November."

If a lender holds an escrow account, the Department of Revenue says the tax collector sends the bill to the lender and a copy to you. The lender then pays from escrow. Which month the lender pays is a question for the lender, so ask.

Two protections sit in the statutes for a late or missing bill. Section 197.162(1) gives the 4% rate for payment within 30 days after the original notice is sent, not only during November. Section 197.333 makes taxes delinquent on April 1 or 60 days after the original notice is mailed, whichever is later.

A missing bill does not stop the discount clock for anyone else. An owner who has not seen a bill by mid-November can check the parcel on the county tax collector's website or call the collector's office.

The cash decision for owners, landlords and associations

The statute sets the discount. Whether to pay in November is a cash question, and the trade is easy to state. Paying on November 30 instead of March 31 sends the same money out four months earlier in exchange for 4% off. Paying in November instead of December sends it out one month earlier for 1% more off.

For a homeowner, that means comparing the discount with what the cash earns, or what it costs to borrow, over the months in between. A savings account, a line of credit and a tight December all give different answers, and that comparison is the owner's to make with their CPA.

For a landlord, every parcel gets its own bill and its own discount. The percentages are the same on each one, so a portfolio of five rentals at $8,000 apiece is $40,000 of bills and $1,600 at stake in November. Keeping the tax recorded by property, with the discount shown, is routine bookkeeping work. Which tax year the payment lands in on your return depends on when you pay and your accounting method, which is a question for your CPA.

For a condominium or homeowners association that receives a bill for property in its own name, the question goes to the board and the budget. A board that budgets the item at the November amount and pays it in November keeps the full discount. Our property management team walks boards through the schedule when the bills arrive.

Business owners get a second bill to watch. Section 197.162 applies to taxes on the county tax rolls. The Palm Beach collector's calendar gives tangible personal property taxes on business equipment the same March 31 last day as real estate. The property tax bill belongs on the same fourth-quarter list as the other year-end items in our small business tax planning calendar.

The installment plan for the 2027 bill opened November 1

The Palm Beach collector's calendar lists November 1 as the day enrollment opens for the 2027 installment payment plan, for both real estate and tangible personal property taxes. The plan is written in section 197.222, Florida Statutes, and it splits next year's bill into four payments with its own discounts.

To use it, the taxpayer files an application with the tax collector on or before April 30, and the tax notice must be estimated at more than $100. After the first year, no new application is needed as long as the taxpayer keeps paying by installment.

Miss the first payment and section 197.222 says the taxpayer "will not be allowed to participate in the installment payment plan for that year." Rejoining in a later year takes a new application. The plan does not change the 2026 bill in front of you now; it is a choice for the 2027 bill.

Where SMAART fits

SMAART Company keeps the books for Florida landlords and business owners and manages community associations across South Florida. We record property tax bills by parcel, show the discount taken, and put the November deadline on the calendar with the rest of the fourth quarter.

Frequently asked questions

This article explains what the Florida Statutes, the Florida Department of Revenue and the Palm Beach County Tax Collector publish, read on November 4, 2026. It is not tax or legal advice. Confirm the dates and amounts on your own bill with your county tax collector, and confirm how a payment affects your return with your CPA.