Administrative Order
Administrative Order No.: 3-52
Title: Partial Payments of Current Year Taxes and Assessments on Real Property or
Tangible Personal Property
Ordered: 03/16/2010
Effective: 03/16/2010
AUTHORITY:
Section 5.02 of the Miami-Dade County Home Rule Charter, as amended and Florida
Statute 197.374 (2008).
POLICY:
It is the policy of the Miami-Dade County Tax Collector to accept partial payments on
current taxes and assessments on real property or tangible personal property
pursuant to Florida Statutes Section 197.374. At the discretion of the Tax Collector,
one or more partial payments of any amount per parcel will be accepted for payment
of current taxes and assessments on real property or tangible personal property as
long as payment in full is made prior to the date of delinquency (April 1
st
following the
year of assessment).
DEFINITION:
Partial payment means a payment that is less than the full amount of taxes due. The
term does not include payments made pursuant to: Florida Statute (F.S.) 194.171
Circuit Court to have Jurisdiction in Tax Cases; F.S. 196.295 Property Transferred to
Exempt Governmental Unit; Tax Payment into Escrow; Taxes Due from Prior Years
with Payment in Escrow or Prior Years; F.S. 197.222 Prepayment of Estimated Tax by
Installment Method; F.S. 197.252 Homestead Tax Deferral; or F.S. 197.303 Tax
Deferral for Recreational and Commercial Working Waterfront. Taxpayers who
maintain an escrow account with their mortgage company to pay for property taxes
should not participate in the Partial Payment Plan.
PROCEDURE:
Applicants who elect to participate in the Partial Payment Plan are required to submit
a “Partial Payment Application” which will be provided by the Tax Collector’s Office
upon request or on the County’s website. The partial payment option will be available
for current taxes commencing November 1, 2009 tax year. Participants will be
charged a ten dollar ($10) processing fee for each partial payment submitted to the
Tax Collector’s Office. Once the application and the first payment are accepted by the
Tax Collector’s Office, the participant is required to continue participation for the tax
year, and will waive their right to receive the applicable discounts granted per Florida
Statute 197.162. Payments can be made weekly, bi-weekly or monthly starting on
November 1
st
of the current year through March 31
st
of the next year.
LIMITATIONS:
Any remaining tax balance that is not paid prior to April 1
st
following the year of
assessment will become delinquent and applicable interest and fees will be added to
the balance. If taxes are not paid by May 31
st
, a tax certificate on the unpaid balance
will be sold and the property may be sold at a future date. If there is an outstanding
Water, Road or Sewer Lien being paid on an installment basis on the yearly tax bill,
the lien for the year has to be paid in full prior to April 1
st
in order to prevent the
remaining balance due on the lien from becoming delinquent and a separate tax
certificate being sold for the remaining delinquent amount of the Water, Road or
Sewer Lien.
County Mayor
Approved by the County Attorney as
to form and legal sufficiency
