FAQs

Office of Will Roberts - Tax Collector
123 W. Indiana Ave., Room 103
DeLand, FL 32720

• there is a change in the use of the tax-deferred property, such that the owner is no longer entitled to claim homestead exemption for the property
• property owner fails to maintain the required fire and extended insurance coverage on the tax-deferred property
• there is a change in ownership of a tax-deferred property
• there is a year in which the total amount of deferred taxes, non-ad valorem assessments and interest exceeds 85% of the assessed

• The taxpayer must request the refund in writing by certified mail to the owner of the property that benefitted from the erroneous payment, asking to receive the refund within 45 days from the date the certified mail letter is sent. Requests for refunds of taxes that were paid in error must be made within eighteen months from the date of the erroneous payment, and before the property on which taxes were paid is transferred to a third party for consideration.

• a copy of the written request for reimbursement mailed to the property owner
• the return receipt showing that the original request was mailed to the property owner
• proof of payment (original paid tax receipt) and cancelled checks
• a Completed Application for Refund of Ad Valorem Taxes (DR-462) (PDF)

County of Volusia
123 W. Indiana Ave., Room 103
DeLand, FL 32720

• Applications for the installment plan for current taxes must be submitted no later than April 30 of the year in which the tax is assessed.
• It is the responsibility of taxpayers participating in this program to ensure taxes are paid according to the schedule in order to remain enrolled in the payment plan.
• For more information regarding this plan, please click here. Links to applications can also be found on the Forms page.

• The amount of taxes you owe is determined by two things: the assessed value of the property, and the tax rate.
• The Volusia County Property Appraiser’s Office assesses the value of your property and applies eligible tax exemptions that can lower the taxable value of your property.
• The tax rate is determined by the entities that have taxing authority over the community in which your property is located. This would include the Volusia County Council, the Volusia County School Board, your municipality, a hospital district, multi-county districts such as the St. Johns River Water Management District, and others.
• The tax rate for each of these entities is expressed as dollars per thousand and multiplied by the assessed value. The sum of these amounts is the tax you owe.

• Tax payments for current tax bills are posted according to their postmark date. Tax payments are generally processed within 24 - 72 hours of receipt.
• Delinquent real estate bills are charged a 3% penalty, interest and advertising costs.
• Delinquent tangible personal property bills are charged 1.5% interest per month plus advertising costs.
• Verify your payment, or pay online from our public website volusia.county-taxes.com.
• It is your responsibility to know that taxes are due and to make payment before April 1st -- failure to receive a tax bill does not
relieve anyone from paying taxes or additional interest and fees, per Florida Statute 197.122.

1. Pay Online: volusia.county-taxes.com by E-check or all major credit cards. Credit card payments are charged 2.6% of the total amount charged, $1.95 minimum, and E-checks are charged a flat rate of $1.50. If an E-check payment is submitted with the incorrect account information or returned unpaid for any reason, a fee of up to 5% may be charged, per Florida Statute 125.0105.
2. By using the envelope provided with your tax bill: Return the bottom stub of your tax bill, make check payable to “County of Volusia,” and the payment must be made in U.S. funds, and payable from a U.S. bank. Payment address:
   

   County of Volusia
   Thomas C. Kelly Administration Center
   Office of Will Roberts - Tax Collector
   123 W. Indiana Avenue, Room 103
   DeLand, FL 32720

3. At any local RevenTax Collector Office, located in DeLand, Orange City, Daytona Beach, New Smyrna Beach and South Daytona. Click here for a list of locations.

• Partial payments forfeit all discounts that would otherwise apply to a full payment.
• A partial payment must include an additional $10 processing fee for each partial payment made.
• Partial payments are only accepted for current tax bills – after March 31st no partial payments are accepted for delinquent taxes.

The quarterly Installment Payment plan allows taxpayers to pay real estate/tangible taxes for the next year in four installments for the entire year’s bill. Once you fully enroll in this plan, you do not reapply each year, as long as you make a timely first installment payment.

Eligibility requirements for the installment Plan

• Submit an installment application by April 30 of the tax year for which you are applying (applications available on our website or in our office after November 1 of the year preceding the year you are applying for). Installment Application (coming soon)
• Your estimated taxes must be more than $100 per tax bill.
• Make a timely first installment payment to fully enroll in this plan – failure to make a payment by July 31, will automatically cancel your account from the installment plan.

Installment payment schedule and discounts:

• 1st installment, payable by *June 30: ¼ of the previous year’s taxes discounted 6%.
• 2nd installment, payable by September 30: ¼ of the previous year’s taxes discounted 4.5%.
• 3rd installment, payable by December 31: ½ of the current year’s adjusted tax amount discounted 3%.
• 4th installment, payable by March 31: ½ of the current year’s adjusted tax amount, no discount.
*If the first installment bill is not paid by June 30th, you still have the option to make your payment by July 31st – however, the 6% discount is lost and you must pay an extra 5% penalty to stay enrolled in the plan.

• Partial payments cannot be accepted for delinquent taxes and delinquent tax payments are posted as of date received – mailed postmark dates do not apply.
• On or before June 1, of the year following the year of assessment, the tax collector must conduct a Tax Certificate Auction of all qualified, unpaid delinquent real estate accounts.
• At the tax certificate auction, investors pay the taxes due in exchange for a tax certificate, which is a lien on the property, issued at the winning bid rate of interest. Tax certificates convey no property rights to the winning bidder.
• Once a certificate is sold at auction, a taxpayer must pay all delinquent taxes, accrued interest, advertising costs and fees to redeem the certificate. Only cash, certified funds, or wire transfer payments are accepted. Interest continues to accrue until the certificate is redeemed.
• If delinquent taxes are unpaid for 2 years, the certificate holder can file a tax deed application and the property may be sold at a tax deed sale to repay their investment costs, per Florida Statute 197.502.

• Owner files bankruptcy (interest could be reduced and/or Trustee will send you $x per month, etc.)
• Department of Revenue correction on the taxes Court orders the omitting of taxes
• Assessed value on the property by the Property Appraiser may be in error and not subject to retroactive correction when the problem is discovered
• Parcel may have had an assessed structure or wood frame home that is subsequently burned down or condemned
• Parcel may have had a mobile home on it at the time of the tax certificate sale which has been removed or destroyed, leaving the property vacant
• A condo that is part of a group of buildings that are later condemned or destroyed.

• Certificates may be transferred by completing the transfer form and paying the applicable fees. Note: Not all certificates can be transferred. Some examples include those properties that where a tax deed application has been submitted. If the certificate is eligible for transfer, the seller of the certificate must complete the required paperwork which requires notarization.
• The new buyer must be a registered buyer. If the buyer is not a registered buyer, he/she will be required to complete and file form W-9 "Payer's Request for Taxpayer Identification Number and Certification" (TIN) for each buyer number assigned as all interest will be reported to the Internal Revenue Service. A single buyer number will be assigned for each Social Security number (SSN) or Employer Identification Number (EIN) provided and must be identical to the name provided on the W-9 form. Any change to a tax certificate will constitute a transfer and will be subject to the appropriate fees and paperwork for each certificate bought under that number. The transfer paperwork must be presented to the Office of Will Roberts - Tax Collector along with the fee of $2.25 per certificate before the transfer is valid.