When are tax bills mailed?

• The last business day of October every year.
• Taxes can be paid from Nov. 1 through March 31.
• They become delinquent on April 1, at which time interest and other applicable costs are added to the gross tax amount.

How do I sign up to receive my tax bill by email?

• You can do that online!
• When you sign up, you have the option of receiving only an email bill or receiving both a mailed bill and an email bill.
• If you do not sign up for emailed billing, you will continue to receive your bill by regular mail.

How do I change my mailing address for my tax bill?

• This is handled by the property appraiser’s office, not the tax collector’s office.
• Please visit the Property Appraiser’s website or call them at 727-464-3207.

Why aren’t all property owners listed on the bill?

• Up to two property owners are printed on the tax bill. Current ownership can be verified on the Property Appraiser’s website.

My mortgage company pays my taxes. Why did I receive a bill?

• If your taxes are escrowed, they should be included in your mortgage payments and your mortgage company would pay them in November. Check your bill to see if it indicates that it is an informational notice and it was also sent to the mortgage company to be paid.
• If you received the actual tax bill, then the mortgage company/escrow agent did not request the bill for payment.
  • Check with your mortgage company/escrow agent to ensure they received a copy of the tax bill and that they will be paying the bill.
  • You can send a copy of your tax bill to the mortgage company/escrow agent, or they can print a duplicate bill from our website.

What does “Prior Year Taxes Due” mean?

• There are delinquent taxes on the property.
• Delinquent taxes continue to accrue interest each month until paid.

I have declared bankruptcy. Am I responsible for my property taxes?

• Consult your bankruptcy attorney for advice on your situation.
• In many cases, if you still own the property and do not surrender it to the trustee or the court, you remain responsible for the taxes. 

What are the qualifications for the installment payment plan?

• Florida Law requires that your estimated taxes be more than $100 per tax notice to participate in the installment payment plan.

How do I get on the installment payment plan?

• The installment payment plan application period for 2024 property taxes is open now through April 30,2024. The 2024 application period opens on November 1, 2024 and runs through April 30, 2025.
  • The application is electronic - you will need to look up your account first, then click the "Apply for the 2024 installment payment plan" link

I’m on the installment payment plan. Do I have to reapply every year?

• After submission of an initial application, additional annual applications are not required, as long as the first quarterly payment is made each year.

How can I obtain an application?

• The installment payment plan application period for 2024 property taxes is open now through April 30,2024. The 2024 application period opens on November 1, 2024 and runs through April 30, 2025.
  • The application is electronic - you will need to look up your account first, then click the "Apply for the 2024 installment payment plan" link

What are tax certificates?

• Interest-bearing first liens representing unpaid delinquent real estate property taxes that are offered for sale by the tax collector.
• Tax certificates are not recorded liens nor are they reported to any credit bureaus. They are a priority lien.
• A tax certificate sale is a public auction for investors to earn interest on paying other people’s property taxes.
  • A certificate is auctioned off to the bidder who is willing to accept the lowest interest rate.

How can a tax certificate be sold on my property?

• Florida law requires that the tax collector sell tax certificates on properties with unpaid taxes on or before June 1.
• A tax certificate sale is a public auction for investors to earn interest on paying other people’s property taxes.
  • A certificate is auctioned off to the bidder who is willing to accept the lowest interest rate.
  • If there are no bids on a particular certificate, it is “struck off” to the county at 18%, the highest interest rate allowed by Florida law.

If I buy a certificate, can I pay the taxes and own the property?

• You have not purchased property. A tax certificate is an investment.
  • This investment does not convey any property rights or ownership to the certificate holder.
  • A certificate holder is an investor and the purpose of purchasing certificates is to earn interest on your investment, not buy the property.

Who can participate in the tax certificate sale?

• To participate in the sale, a bidder must register with the tax Collector’s office via lienhub.com.
• A bidder number is assigned for identification purposes during the sale.
  • Bidders are required to make a deposit via Automated Clearing House (ACH) debit on lienhub.com.
  • Registered bidders must provide their federal taxpayer identification number or Social Security number.
  • Only one bidder per taxpayer ID/Social Security number will be allowed to register.
  • All interest earned will be reported to the IRS on form 1099-int.

What is the life of a tax certificate?

• Certificates are null and void seven years from the date of issuance, and they continue to accrue interest until they are redeemed.
• If the certificate has not been redeemed after two years, the certificate holder may apply for a tax deed sale to have the property sold at auction.

What is a bankruptcy discharge?

• It releases you from personal liability for discharged debts. Thus, it prevents the creditors owed those debts from taking any action against you to collect the debts.
• Most, but not all, types of debts are discharged if they existed on the date the bankruptcy case was filed and were listed on the schedules.
• Bankruptcy law regarding the scope of a discharge is complex, and you should consult competent legal counsel prior to filing.

Does a discharge in bankruptcy discharge my real estate or tangible personal property taxes?

• Your bankruptcy is personal to you while the lien for real property and tangible personal property taxes is a “first and superior lien” on the property assessed (a secured debt collateralized by property).
• If your homestead under the bankruptcy code is claimed as exempt, then you will still be responsible for the taxes plus accrued interest and if the property becomes part of the bankruptcy estate, then the tax collector will look to the trustee or the debtor’s plan for payment of taxes.
• If the trustee abandons the property, then the tax collector will look to the property itself to satisfy the outstanding taxes in accordance with state statutes.

Can my homestead be sold for back taxes while my bankruptcy case is pending?

• No, provided that the property was listed on your schedule at the time of the bankruptcy filing.
• The automatic stay provisions of the bankruptcy code prevent any actions to collect taxes during the bankruptcy proceedings. However, interest on the unpaid taxes will continue to accrue during the bankruptcy proceedings.
• Once a discharge is entered on real property claimed as homestead the taxes will become due and payable and state law applies.

My Chapter 13 plan is supposed to cover my taxes. How is the tax collector paid?

• The Court Order confirming your Chapter 13 plan will indicate if the tax collector is to be paid for outstanding real or tangible personal property taxes.
• If the tax collector’s claim is covered by your confirmation order, then the tax collector should be receiving payment from the Chapter 13 Trustee in accordance with the court order.
• You should check with your bankruptcy attorney to ascertain whether real and/or tangible personal property taxes are covered by your Chapter 13 plan.

Does filing of a bankruptcy petition stop a tax deed auction that has been scheduled for delinquent real property taxes?

• Yes, provided that the property was listed on your schedule at the time of your bankruptcy filing and the tax collector’s office has been noticed by the court, your attorney, or yourself with the bankruptcy case number.
• The filing of a bankruptcy petition invokes the automatic stay prescribed by the bankruptcy code and no collection or enforcement efforts can continue from the time of filing until the automatic stay is lifted or discharge or dismissal of the bankruptcy proceedings.

What is the tourist development (TD) tax?

• A 6% tax charged on the total rental amount from any person who rents, leases, or lets any living quarter or sleeping or housekeeping accommodation.
• These taxes are regulated by State Law (Florida Statute 125.0104).
• In Pinellas County, the Board of County Commissioners determines the distribution of revenue from the tourist development tax.
• One of the primary recipients of the revenue is the St. Petersburg/Clearwater Area Convention and Visitors Bureau, which works to promote and advertise tourism for Pinellas County.

Are there any other taxes and/or fees?

• In Pinellas County, there is also 7% sales and use tax collected by the Florida Department of Revenue, totaling 13% tax.

Who is required to pay?

• Any renter staying for six months or less in Pinellas County.

How do I sign up?

• Fill out an application
• Please call 727-464-5007 with any questions

How often do I have to file a return?

• You can file on a monthly or quarterly basis.
  • Monthly filing is useful for rentals available throughout the year
  • For monthly rentals, tax returns are required each month
  • Quarterly filing requires tax returns four times a year, however, the total of each quarter cannot exceed $300
  • Even if you have zero rentals for a month or quarter, a zero-tax return must be submitted to avoid a late charge

What is a collection allowance?

• Owners who file their tax return in a timely manner and pay online are entitled to keep 2.5% of the tax collected (maximum of $30) as compensation.
• If you would like to file and pay online, please contact us at 727-464-5007 or touristtax@pinellastaxcollector.gov.

Are any renters exempt from the tax?

• Anyone who is exempt from paying sales tax will also be exempt from paying tourist development tax.
• Visit our exemptions page for a full list of exemptions 
• Please contact 727-464-5007 or touristtax@pinellastaxcollector.gov for more details.

What if I have a long-term renter – do I still have to pay?

• Renters who have signed a bona fide written lease for over six months are exempt.
• Renters who have paid the tourist development tax for the first six months (without a lease) will become exempt on the seventh month and remain exempt if they continue to reside at the same place.

If I rent to a resident of Florida or to a Pinellas County resident, do I have to collect the tourist development tax?

• Yes – this tax is applicable to all guests who rent accommodations for six months or less, whether they are Florida or Pinellas residents or not.

I allow friends and relatives to use my property during the year. Am I required to collect the tourist development tax from them?

• If you collect rent or accept any other form of compensation in place of rent, you are required to register with our office and collect and turn over the tax.

A rental agent always handles my rental property. Do I still need to apply for an account and submit monthly tax returns?

• The rental agent should have an account to report and remit the taxes. However, as the property owner, you are ultimately responsible for the required tax to be in paid if the rental agent fails to do so.

If I use a rental agent but also rent periodically on my own, do I need my own account – or can I give the taxes to my rental agent?

• No – you cannot give the taxes you collected to a third party. If you are collecting taxes, you must have a registered account of your own.

How do I close an account or update account info?

• All account request must be made in writing and submitted to our office:
  • By mail:
    • Pinellas County Tax Collector
      P.O. Box 6440
      Clearwater, FL 33758-6440
  • By fax:
    • 727-453-3193
  • By email: 
    • touristtax@pinellastaxcollector.gov

When is a Power of Attorney necessary?

• A signed Power of Attorney form is necessary if you would like our offices to discuss your account with someone who is not an owner, officer, or partner (like an accountant, attorney, or bookkeeper).

Do I have to file a tax return even if I don’t owe any tax?

• Yes – Florida law requires a tax return to be filed based on the collection period, regardless of amount due.
• Remember – a late tax return is subject to a $50 minimum penalty – even if there is no tax due.

What are the penalties for non-compliance?

• Penalties can become costly if the taxes are not remitted properly and on time
• If the tax return is delinquent, the following penalties apply:
  • A flat 10% penalty or $50 minimum penalty due on the total tax collected each month
  • A floating rate of interest is added for each day of delinquency
    • There is no maximum amount of interest charged
    • Find interest rates on the Florida Department of Revenue’s website
  • Charges for returned checks range from $25 - $50, depending on the amount of the check

What are the penalties for not collecting and remitting the tax as required?

• Penalties may include and are not limited to a warrant being issued and filed – creating a lien against the owner’s real and/or personal property in Pinellas County.