Online customers may use their Visa, Master Card, Discover or American Express to facilitate online property tax payments.2.5% ($2 min.) is the Convenience Fee.

Unpaid Tangible Personal Property taxes become delinquent on April 1st of the year following assessment. Within 45 days after the personal property taxes become delinquent, the Tax Collector shall advertise a list of the names of delinquent personal property taxpayers and the amount of tax due by each. Tax warrants are then issued in May on all unpaid tangible personal property taxes. After July 1st, the Tax Collector appears before the Circuit Court for an order directing levy and seizure of the property for the amount of unpaid taxes and costs. When a tax payment is mailed and has a postmark that indicates the tax payment is delinquent, then the date the payment is received shall determine the payment that is due, including interest, costs, as well as actions to be taken, such as the issuance of a tax certificate or a tax warrant.

Chapter 197.374 Florida Statute allows a taxpayer to make partial payments of the current year taxes. If a taxpayer enters into an agreement with the Tax Collector they agree to pay an additional $10.00 processing fee per payment, forfeit any discounts, maintain a record of the remaining balance due and make final payment of all taxes by March 31 of year following property tax assessment to avoid a tax certificate being sold (tax lien) on the property. Note: Property tax assessments are made on January 1 each year by the Property Appraiser. In order to make partial payments regarding a current Polk County Property Tax Bill, the taxpayer must complete, initial where indicated and sign the required sworn statement for each applicable property tax account. Once completed, the sworn statement should be submitted to the Polk County Tax Collector's Office with the tax payer's first partial payment.

Discounts for early payment of property taxes are provided, as follows:

• Payments made during the month of November earn a 4% discount
• Payments made during the month of December earn a 3% discount
• Payments made during the month of January earn a 2% discount
• Payments made during the month of February earn a 1% discount

Please note that the discount on payments are determined by the mail  postmark date, online payment date, or walk-in payment date. The  discount for walk-in payments is extended to the next working day when  the deadline falls on a weekend or observed holiday.

To defer homestead taxes and assessments you must be entitled to claim homestead tax exemption. The amount that can be deferred is based on age and adjusted gross income of all members of the household.

You may qualify to defer your taxes if:

• Last year’s  adjusted gross income for all members of the household was less than  $10,000, the entire tax amount and any non-ad valorem assessments may be  deferred;
• Your taxes and  assessments are more than 5% of the adjusted gross income of all members  of the household for the last calendar year, you may defer the amount  over the 5%;
• You are 65 years  of age or older and your taxes and assessments are more than 3% of the  adjusted gross income of all members of the household for the last  calendar year, you may defer the amount over 3%; or,
• You are 65 years  of age or older with an annual adjusted gross household income less than  the household income limit for the additional homestead exemption under  Section 196.075, F.S., you may defer the entire amount.

You may not defer your taxes if:

• The total amount  of deferred taxes, non-ad valorem assessments, interest, and unsatisfied  liens is more than 85% of the just value; or,
• The primary mortgage financing is more than 70% of the just value.

To apply for a deferral, you must submit Form DR-570 to the Polk County Tax Collector by March 31, the year after the assessment.