HB 839 2022
CODING: Words stricken are deletions; words underlined are additions.
hb0839-00
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F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
A bill to be entitled 1
An act relating to tax discount percentage rates; 2
amending s. 197.162, F.S.; revising the tax discount 3
percentage rates for all taxes assessed on the county 4
tax rolls; providing an effective date. 5
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Be It Enacted by the Legislature of the State of Florida: 7
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Section 1. Subsections (1) and (3) of section 197.162, 9
Florida Statutes, are amended to read: 10
197.162 Tax discount payment periods. — 11
(1) For all taxes assessed on the county tax rolls and 12
collected by the county tax collector, discounts for payments 13
made before delinquency shall be at the rate of 6 4 percent in 14
the month of November or at any time within 30 days after the 15
sending of the original tax n otice; 5 3 percent in the following 16
month of December; 4 2 percent in the following month of 17
January; 3 1 percent in the following month of February; 1 and 18
zero percent within the first 10 days in the following month of 19
March; and zero percent after the fi rst 10 days in the following 20
in the month of March or within 30 days before the date of 21
delinquency if the date of delinquency is after April 1. 22
(3) A discount rate of 6 4 percent applies for 30 days 23
after the sending of a tax notice resulting from the a ction of a 24
value adjustment board when a corrected tax notice is issued 25
HB 839 2022
CODING: Words stricken are deletions; words underlined are additions.
hb0839-00
Page 2 of 2
F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
before the taxes become delinquent pursuant to s. 197.333. 26
Thereafter, the regular discount periods apply. 27
Section 2. This act shall take effect July 1, 2022. 28