RONNIE BRANNON, TAX COLLECTOR
          PROUDLY SERVING THE PEOPLE OF COLUMBIA COUNTY
          (386)758-1077

 

                                                            

 

 

          RONNIE BRANNON, TAX COLLECTOR
          PROUDLY SERVING THE PEOPLE OF COLUMBIA COUNTY
          (386)758-1077

 

                                                            

 

AD VALOREM TAXES

The Real Estate and Tangible Personal Property tax rolls are written by the office of the Property Appraiser. The property appraiser determines the ownership, mailing address of the property owner, legal description of the property and value of the property.

Exemptions for Homestead, Disability, Widows, etc… and Agricultural Classifications are also determined by the Property Appraiser's office.

The Property Appraiser then calculates the taxes by multiplying the property value less any exemptions by the millage rate which is determined by the various taxing authorities of the County; ie, Board of County Commissioners, City of Lake City, Columbia County School Board, etc… The tax roll is then certified to the Tax Collector for collection.

 


 

DELINQUENT TAXES

REAL ESTATE

Real Estate taxes become delinquent on April 1st each year. A 3% penalty will be assessed upon the taxes at this time. During the month of May, the Tax Collector is required by Florida Statute to advertise the delinquent parcels in a local newspaper once a week for 3 weeks. The cost of this advertising is added to the tax notice.

Beginning on or before June 1st the Tax Collector is required by law to hold a Tax Certificate Sale. These certificates represent liens on all unpaid real estate properties and are sold so that the various taxing authorities will receive those funds which are encumbered by their fiscal budgets for that year. The Tax Certificate sale is open to all citizens and the certificates are sold in a reverse auction style with participants bidding downward on interest rates starting at 18%. The certificate is issued to the lowest bidder.

A Tax Certificate, when purchased, becomes an enforceable first lien against the real estate. The certificate holder is actually paying the taxes for a property owner in exchange for a competitive bid rate of interest on his investment. In order to remove the lien and cancel the certificate, the property owner must pay all the delinquent taxes plus accrued interest, penalties and costs associated with the certificate. The Tax Collector then notifies the Certificate holder and issues a check for his investment, thereby canceling the lien and certificate.

A Tax Sale Certificate is valid for a period of seven(7) years from the date of issuance. The holder of the certificates may apply for a Tax Deed when two(2) or more years have elapsed from the date of delinquency of the tax year for which the certificate was issued. If the property owner fails to pay the tax debt, a Tax Deed will be sold at public auction and title to the property will transfer at that time.


TANGIBLE PERSONAL PROPERTY (TPP)

Tangible Personal Property taxes become delinquent on April 1st each year at which time a 1.5% penalty per month is added to the bill. Within 45 days after the date of delinquency, the Tax Collector is required by law to advertise a list of the delinquent taxpayers one time in a local newspaper. The costs of this advertising is then added to the tax notice.

Florida Statutes require the Tax Collector to issue Tax Warrants prior to April 30th of the next tax year on all unpaid Tangible Personal Property taxes. The Tax Collector must then petition the Circuit Court for an order ratifying and directing the levy, seizure and sale of the property for the amount of the unpaid taxes and costs.

 


 

NON-AD VALOREM ASSESSMENTS

Non-Ad Valorem Assessments are assessed by the Columbia County Board of County Commissioners (BCC) for FIRE Protection Service and SOLID WASTE Services on those properties located in the unincorporated areas of the County. Non-Ad Valorem Assessments are also assessed by the City of Lake City for FIRE Protection Services on those properties located within the City of Lake City. The rates for these assessments are determined by the Board of County Commissioners and the City of Lake City and then certified to the Tax Collector for collection.

Those property owners whose family income falls within the guidelines adopted by the Board of County Commissioners may be exempt from the Board's assessments. Discounts for vacancy on residential rental property are also available from the Board of County Commissioners for their assessments. Please contact the Tax Collector's office for more information on these programs.

AD VALOREM TAXES

The Real Estate and Tangible Personal Property tax rolls are written by the office of the Property Appraiser. The property appraiser determines the ownership, mailing address of the property owner, legal description of the property and value of the property.

Exemptions for Homestead, Disability, Widows, etc… and Agricultural Classifications are also determined by the Property Appraiser's office.

The Property Appraiser then calculates the taxes by multiplying the property value less any exemptions by the millage rate which is determined by the various taxing authorities of the County; ie, Board of County Commissioners, City of Lake City, Columbia County School Board, etc… The tax roll is then certified to the Tax Collector for collection.

 


 

DELINQUENT TAXES

REAL ESTATE

Real Estate taxes become delinquent on April 1st each year. A 3% penalty will be assessed upon the taxes at this time. During the month of May, the Tax Collector is required by Florida Statute to advertise the delinquent parcels in a local newspaper once a week for 3 weeks. The cost of this advertising is added to the tax notice.

Beginning on or before June 1st the Tax Collector is required by law to hold a Tax Certificate Sale. These certificates represent liens on all unpaid real estate properties and are sold so that the various taxing authorities will receive those funds which are encumbered by their fiscal budgets for that year. The Tax Certificate sale is open to all citizens and the certificates are sold in a reverse auction style with participants bidding downward on interest rates starting at 18%. The certificate is issued to the lowest bidder.

A Tax Certificate, when purchased, becomes an enforceable first lien against the real estate. The certificate holder is actually paying the taxes for a property owner in exchange for a competitive bid rate of interest on his investment. In order to remove the lien and cancel the certificate, the property owner must pay all the delinquent taxes plus accrued interest, penalties and costs associated with the certificate. The Tax Collector then notifies the Certificate holder and issues a check for his investment, thereby canceling the lien and certificate.

A Tax Sale Certificate is valid for a period of seven(7) years from the date of issuance. The holder of the certificates may apply for a Tax Deed when two(2) or more years have elapsed from the date of delinquency of the tax year for which the certificate was issued. If the property owner fails to pay the tax debt, a Tax Deed will be sold at public auction and title to the property will transfer at that time.


TANGIBLE PERSONAL PROPERTY (TPP)

Tangible Personal Property taxes become delinquent on April 1st each year at which time a 1.5% penalty per month is added to the bill. Within 45 days after the date of delinquency, the Tax Collector is required by law to advertise a list of the delinquent taxpayers one time in a local newspaper. The costs of this advertising is then added to the tax notice.

Florida Statutes require the Tax Collector to issue Tax Warrants prior to April 30th of the next tax year on all unpaid Tangible Personal Property taxes. The Tax Collector must then petition the Circuit Court for an order ratifying and directing the levy, seizure and sale of the property for the amount of the unpaid taxes and costs.

 


 

NON-AD VALOREM ASSESSMENTS

Non-Ad Valorem Assessments are assessed by the Columbia County Board of County Commissioners (BCC) for FIRE Protection Service and SOLID WASTE Services on those properties located in the unincorporated areas of the County. Non-Ad Valorem Assessments are also assessed by the City of Lake City for FIRE Protection Services on those properties located within the City of Lake City. The rates for these assessments are determined by the Board of County Commissioners and the City of Lake City and then certified to the Tax Collector for collection.

Those property owners whose family income falls within the guidelines adopted by the Board of County Commissioners may be exempt from the Board's assessments. Discounts for vacancy on residential rental property are also available from the Board of County Commissioners for their assessments. Please contact the Tax Collector's office for more information on these programs.