§ 197.2421, Fla. Stat. · Chapter 197. TAX COLLECTIONS, SALES, AND LIENS
Property tax deferral.
Text — 2026 Florida Statutes
(1) If a property owner applies for a property tax deferral and meets the criteria established in this chapter, the tax collector shall approve the deferral of the ad valorem taxes and non-ad valorem assessments.
(2) Authorized property tax deferral programs are:
(a) Homestead tax deferral.
(b) Recreational and commercial working waterfront deferral.
(c) Affordable rental housing deferral.
(3) Ad valorem taxes, non-ad valorem assessments, and interest deferred pursuant to this chapter constitute a priority lien and attach to the property in the same manner as other tax liens. Deferred taxes, assessments, and interest, however, are due, payable, and delinquent as provided in this chapter.
Notes and commentary — not statutory text
History
s. 11, ch. 2011-151.
Source of truth
- Edition
- 2026 Florida Statutes
- Official file
- https://www.leg.state.fl.us/Statutes/index.cfm?App_mode=Display_Statute&URL=0100-0199/0197/0197.html
- Text hash
- sha256 27edc9008d0d66392942c1267ece87dedc29976b3fc4db7d2e08e0d20994659f
- Composed by
- compose_v2.py 2026-10-04: the Legislature's structured HTML read in document order; verify_v2.py's independent reading agrees character for character
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Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.