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Tax Collections Manager: Denette Fitzpatrick

Tax Rates

Top Ten Taxpayers

FAQs

When do I receive my tax bill?

Tax bills for real and personal property are usually mailed in July/August of each year. Taxes are due on September 1 and delinquent on January 5th of the following year. Forced collections may begin immediately once the taxes are delinquent. Action for collection may include wage garnishment, bank account attachment, seizure and sale of personal property, or foreclosure. Additional fees will be added to the unpaid bill for forced collection.

Motor vehicle taxes are due on the first day of the fourth month following the date the registration expires or on the first day of the fourth month following the last day of the month in which the new registration is applied for.

If the bill is not paid within 30 days, interest will be added (5% for the first month, ¾% for each additional month). If the bill is not paid within 4 months, a “block” will be placed on the tag so that it cannot be renewed the following year until all unpaid taxes have been collected.

Once your licensed tag has been “blocked” you must obtain a MAV- 2 form from the Tax Department stating that you have paid all delinquent taxes. This MAV- 2 form must be presented to the DMV before they will allow a blocked registration to be renewed.

The value of this bill may be appealed to the Assessor within 30 days of the billing date. A taxpayer who wishes to appeal the value must pay the taxes when due.

If a vehicle is sold or destroyed, the taxpayer must make the request for a refund within one year from the date of the surrender of the license plate to DMV. If the license plate was turned in to DMV before December 5, 2001, refund must be applied for within 120 days of the plate turn in. The law and date on this changed on December 5, 2001.

The pro-ration of motor vehicle taxes can only occur when the following three conditions are met:

• The owner must transfer the vehicle to a new owner;

• The plates must be surrendered to the DMV;

• The receipt from the surrender of the plates (FS-20) must be presented to the tax office within one year from the surrender of plates

Can I make an electronic payment?

Yes. Electronic check payments and credit card payments may be made by calling 1-800-272-9829 or click on Taxes Online. The jurisdiction code for Lee County is #4351.

How is my tax calculated?

Tax rates are calculated for each $100 in value.

Example # 1.  A single family home with a value of $100,000. The property is in the Tramway fire district. Lee County Rate = .790; Tramway fire district rate = .049; Combined rate = .839

Property value divided by 100: $100,000/100 = $1,000.00

1. $1,000 x  combined rate: $1,000 x .839 = $839.00

2. SOLID WASTE FEE RATE IS $77.00

3. $839.00 + solid waste fee: $839.00 + $77.00 = $916.00

 Total bill is $916.00

Example # 2. A licensed motor vehicle with a value of  $7,500. The property is located in the city of  Sanford.

Lee County Rate = .790; City of Sanford rate = .590; Combined rate = 1.38

 Property value divided by 100: $7,500/100 = $75

1. $75 x combined rate: $75 x 1.38 = 103.50

 Total bill is $ 103.50

For additional information contact our office at 919-718-4662.