Prepayment of Estimated Tax by the Installment Method
Prepayment of Estimated Tax by the Installment Method
If your estimated property taxes are over $100, you can choose to pay in 4 smaller payments instead of one lump sum.
How to Apply
Deadline to apply: On or before April 30 of the year in which the taxpayer elects to prepay the taxes.
Options to apply:
- Online:
- Search your account and select "Apply for the (Current Year) installment payment plan"
- By form:
- Submit by:
- Email: taxdept@coj.net
- Mail/In Person:
Duval County Tax Collector
Attn: Installment Processing
231 E. Forsyth Street, Suite 130
Jacksonville, FL 32202-3370
- Submit by:
Payment Schedule
INSTALLMENT PERIOD | DUE DATE | INSTALLMENT AMOUNT DUE | DISCOUNT |
1ST | June 30
| 1/4 of the total amount of the estimated taxes due (or the prior year’s actual taxes) | 6% of 1st installment amount |
| July 31 | 1/4 of the total amount of the estimated taxes due (or the prior year’s actual taxes) -IF 1st INSTALLMENT IS NOT PAID BY JULY 31, THE ACCOUNT IS REMOVED FROM THE INSTALLMENT PLAN WITHOUT PENALTY. TAXES ARE THEN BILLED ANNUALLY IN NOVEMBER. | NO DISCOUNT |
2nd | September 30 | 1/4 of the total amount of the estimated taxes due (or the prior year’s actual taxes) | 4.5% of the 2nd installment amount |
3rd | December 31 | 1/4 of the total amount of the estimated taxes due (or the prior year’s actual taxes) + ½ of any adjustment for actual taxes due (current year). | 3% of the 3rd installment amount |
4th | March 31 | 1/4 of the total amount of the estimated taxes due (or the prior year’s actual taxes) + ½ of any adjustment for actual taxes due (current year). | No discount of the 4th installment amount (0%) |
Important Notes
- A taxpayer must pay the 1st installment payment to participate in the installment method for payments.
- If the 1st installment is not paid by July 31st, the account is removed from the installment method for the year and future participation requires a new application.
- Once a taxpayer elects to participate and pays the 1st installment, they are required to continue participation for the entire tax year.
- If an installment payment is missed, it must be paid with the next installment.
- Delinquent installments do not receive a discount.
- All unpaid taxes shall become delinquent on April 1 following the year in which they are assessed.
- Penalties include:
- 3% minimum mandatory interest.
- Additional fees and costs to advertise the delinquency and include the unpaid taxes in the annual Tax Certificate Sale.
- Delinquent taxes that remain unpaid will be included with the next annual Tax Certificate Sale held on or before June 1st.
- Learn more: Tax Sales, Certificates & Tax Deeds » https://taxcollector.jacksonville.gov/taxes/property-taxes/tax-sale,-certificates,-and-tax-deeds
- Already on the plan? You're automatically re-enrolled each year — no need to reapply.
Need Help?
Call (904) 255-5700, option 4
Email taxcollector@coj.net