# Fla. Stat. § 197.162: 197.162 Tax discount payment periods

> Florida · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C197_S197.162

## Section

- **Citation:** Fla. Stat. § 197.162
- **Heading:** 197.162 Tax discount payment periods
- **Jurisdiction:** Florida
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Florida Code / Title XIV / Chapter 197 / Section 197.162

## Text

(1) For all taxes assessed on the county tax rolls and collected by the county tax collector, discounts for payments made before delinquency shall be at the rate of 4 percent in the month of November or at any time within 30 days after the sending of the original tax notice; 3 percent in the following month of December; 2 percent in the following month of January; 1 percent in the following month of February; and zero percent in the following month of March or within 30 days before the date of delinquency if the date of delinquency is after April 1.

(2) If a taxpayer makes a request to have the original tax notice corrected, the discount rate for early payment applicable at the time of the request applies for 30 days after the sending of the corrected tax notice.

(3) A discount rate of 4 percent applies for 30 days after the sending of a tax notice resulting from the action of a value adjustment board when a corrected tax notice is issued before the taxes become delinquent pursuant to s. 197.333. Thereafter, the regular discount periods apply.

(4) If the discount period ends on a Saturday, Sunday, or legal holiday, the discount period, including the zero percent period, extends to the next working day, if payment is delivered to the designated collection office of the tax collector.

History: s. 134, ch. 85-342; s. 1, ch. 92-312; s. 2, ch. 98-139; s. 6, ch. 2011-151; s. 3, ch. 2011-181.

## Nearby sections

- [Fla. Stat. § 197.102 197.102 Definitions.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C197_S197.102.md)
- [Fla. Stat. § 197.103 197.103 Deputy tax collectors; appointment.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C197_S197.103.md)
- [Fla. Stat. § 197.122 197.122 Lien of taxes; application.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C197_S197.122.md)
- [Fla. Stat. § 197.123 197.123 Erroneous returns; notification of property appraiser.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C197_S197.123.md)
- [Fla. Stat. § 197.131 197.131 Correction of erroneous assessments.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C197_S197.131.md)
- [Fla. Stat. § 197.146 197.146 Uncollectible personal property taxes; correction of tax roll.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C197_S197.146.md)
- [Fla. Stat. § 197.152 197.152 Collection of unpaid or omitted taxes; interest amount; taxable value.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C197_S197.152.md)
- [Fla. Stat. § 197.162 197.162 Tax discount payment periods.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C197_S197.162.md)
- [Fla. Stat. § 197.172 197.172 Interest rate; calculation and minimum.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C197_S197.172.md)
- [Fla. Stat. § 197.182 197.182 Department of Revenue to pass upon and order refunds.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C197_S197.182.md)
- [Fla. Stat. § 197.192 197.192 Land not to be divided or plat filed until taxes paid.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C197_S197.192.md)
- [Fla. Stat. § 197.212 197.212 Minimum tax bill.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C197_S197.212.md)
- [Fla. Stat. § 197.217 197.217 Judicial sale; payment of taxes.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C197_S197.217.md)
- [Fla. Stat. § 197.222 197.222 Prepayment of estimated tax by installment method.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C197_S197.222.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C197_S197.162. Check the current official text before relying on it. Not legal advice.