[Kelsie52]

Originally Posted by deltaguy

Sorry to break the news that if you pay later than November you are paying a premium. What you pay in November is your Tax Bill.

That is really not the case. You can check any tax bill on line and see how the discount is applied --also see The Sumter County Tax Collector page
If your taxes are paid through a mortgage --they are paid during the early November period (at least through Citizens) --Pay Early !!


Real Estate & Tangible Taxes

AD VALOREM taxes based on value of real property are collected on an annual basis beginning on November 1st for the tax year January through December. The office of the Property Appraiser establishes the value of your property and the Board of County Commissioners and other levying bodies set the millage rates. Non ad valorem assessments are levied on a unit basis, rather than based on value.

Using these values and allowing for exemptions, the tax roll is completed by the Property Appraiser and he passes the certified tax roll to the Tax collector. The Tax Collector merges the non ad valorem assessments into the certified tax roll and mails the tax notice/receipt to the owner's last record of address, as it appears on the tax roll.

However it is the responsibility of each taxpayer to see that the taxes are paid and that a tax bill is received. In the cases where the property owner pays through an escrow account, the mortgage company, meeting criteria established by the Tax Collector, can request and be sent the tax bill, and the owner will receive a copy of the bill of information.

PAYMENT OF REAL ESTATE TAXES

Tax statements are mailed out by November 1st of each year with the following discounts in effect for early payment:
4% if paid in November
3% if paid in December
2% if paid in January
1% if paid in February

Or
The gross amount due in March

Taxes become delinquent April 1st of each year, at which time a 3% penalty is added to the bill. Advertising costs are also added before the tax certificate sale.