Tax Collector

Paying Your Real Estate Taxes - Deferment of Taxes

Under Florida Statutes 197.252 and 197.253, you may defer a portion or all of your property taxes and any non-ad valorem assessments.

Eligibility Requirements:

• Be entitled to claim homestead exemption.
• All taxes may be deferred if Applicant’s household income is less than $10,000.
• Applicant is less than 65 years old with household income of $10,000 or more, that portion of tax bill that exceeds 5% of the Applicant’s household income may be deferred.
• Applicant who is 65 years of age or older with a household income greater than the Senior Homestead Exemption adjusted income limitation, may defer the portion of the tax bill which exceeds 3% of the applicant's household income for the prior calendar year.  For information regarding the Senior Homestead Exemption adjusted income limitation amount, please visit the Property Appraiser's website.
• Proof of fire and homeowners insurance on the property with Miami-Dade County Tax Collector listed as loss payee.
• Proof of income. (Application is classified confidential if federal income tax returns are attached).
• The total amount of deferral plus accrued interest and the balance of the primary mortgage cannot exceed 85% of the assessed value. The applicant’s primary mortgage cannot exceed 70% of the assessed value.

The tax deferral becomes a lien on the property with interest accruing on the deferred amount until the balance is paid. The interest rate may not exceed 7%.

Deferred tax amount plus interest becomes due and payable to the County if:

• You sell your home.
• Homeowners and fire insurance are not maintained.
• Change of property use occurs and owner is no longer entitled to claim homestead exemption for such property.

Homestead Tax Deferral applications are accepted by the Tax Collector's Office from November 1 and must be submitted before March 31 of the following year.

• Application for Homestead Tax Deferral 

If you cannot view PDF files, you can download Acrobat Reader  for free from Adobe Systems, Inc. In order to use PDF files, you must have Acrobat installed on your computer.