Ad Valorem taxes on real property are collected by the Tax Collector on an annual basis beginning on November 1st for the tax year January through December. It is the responsibility of each taxpayer to ensure that his/her taxes are paid and that a tax bill is received.

The Property Appraiser's Office establishes the assessed value of a property and the City Council and other levying bodies set the millage rates. Using these figures, the Property Appraiser prepares the tax roll. Upon completion, the tax roll is then certified to the Tax Collector who prints and mails the tax notices. Tax notices are sent to the owner's last record of address as it appears on the tax roll. In cases where the property owners tax payments are held in escrow by their mortgage company, the mortgage company should request and be sent the tax bill. In this case the owner will receive a notice showing the amount to be paid, the mortgage company that was billed and breakdown of the property taxes.

Tax statements are normally mailed out on or before November 1st of each year. The gross amount is due by March 31st. The following discounts are applied for early payment:

4% discount if paid in November
3% discount if paid in December
2% discount if paid in January
1% discount if paid in February gross amount paid in March, no discount applied.

Taxes become delinquent April 1st of each year at which time a 3% penalty must be added to the bill.

Property owners without mortgages, or who do not make use of an escrow arrangement, may pay their ad valorem and non-ad valorem taxes in person at any Duval County Tax Collector's Office from November 1st to April 30th. Tax payments may be mailed in by using the envelope enclosed with the tax bill. Receipts for payments received by mail will not be returned unless a self- addressed stamped envelope is included with your payment.