Tax Collector's Paralegal Section
Property Appraiser's Condominium Division
Declaration of Condominium
The first step in recording a declaration of condominium is to obtain a tax payment certification from the Property Appraisal Department. Forms are only available in person at 111 NW 1 Street Suite 710.
Please follow these steps:
1. Bring the notarized signed declaration to Miami Dade Property Appraisal Department at 111 NW 1st Street, Suite #710, Miami Florida 33128 with the folio number(s) and legal description(s).
2. The Office of the Property Appraiser will complete the top portion of the Tax Payment Certificate and will return the declaration to the declarant/courier with the original copy of certification form. Some declarations may require additional research which will require 2 days to process.
3. Take this completed form to the Tax Collector's Office at 140 W Flagler Street
Section 197.192, Florida Statutes, provides that no declaration of condominium shall be filed or recorded in the public record until all taxes are paid. State law also requires a deposit into escrow for the current year's estimated taxes to be submitted to the County Tax Collector for all condominium declarations filed between May 1st and October 31st.
Notification regarding Current Year Real Property Taxes: Condominium declarations recorded after January 1st may not have individual folios created in time for the immediate subsequent tax year. Consequently, only the prior existing (before the declaration) folio number(s) may be used to issue tax bill(s).
To minimize undue tax burdens on both the condominium declarant/developer and future condominium unit owners, it is recommended that prorated real estate taxes for all units sold be deposited (at closing) in a single escrow account and held until the tax bill is issued.
It is also recommended that the purchase-sale contract include wording regarding the potential need to re-prorate taxes if a shortage/overage occurs.
To facilitate the proper estimate of real estate taxes, please use the tax estimator provided by the Office of the Property Appraiser.