Highlands County Property Tax Installment Payment Plan

• •Eligibility requires estimated property taxes to exceed $100.
• •Applications must be submitted between November 1 and April 30 for the following tax year.
• •The first installment payment must be made by July 31 to remain in the plan.
• •Failure to pay the first installment by July 31 results in automatic cancellation of the plan and requires full payment by March 31.
• •1st Installment: 1/4 of prior year's taxes; 6% discount if paid by June 30, no discount if paid between July 1 and July 31.
• •2nd Installment: 1/4 of prior year's taxes; 4.5% discount if paid by September 30.
• •3rd Installment: Remaining balance divided by 2; 3% discount if paid by December 31.
• •4th Installment: Remaining balance; no discount allowed; due by March 31.
• •Participants are automatically re-enrolled in the plan each year without needing to re-apply.
• •Changes to property ownership, value, or exemptions are reflected in the final two bills.

This program allows property owners to spread their tax liability over the year and potentially receive discounts of up to 6% on early payments, provided they meet specific quarterly deadlines.

Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.