The tax bill is mailed to the taxpayer, usually no later than November 1, and payment must be made to the tax collector by March 31, of the following year. Discounts are allowed for early payment. The state's Constitution provides a series of exemptions from taxation on an owner-occupied home, condominium, or cooperative apartment. Applicants must reside on their property on January 1 of the current taxable year. The resident may apply for the exemption anytime during the year but prior to March 1 for the previous year.
Agricultural land is taxed at a far lower rate than non-agricultural land.
Nonstandard size packs are taxed at 42.5 cents a package. Florida's sales tax on most goods is 6 percent, but counties have the authority to add up to 1 percent discretionary sales surtax. The tax is assessed by county tax appraisers under state law. Although the law requires collecting this tax from all Florida households, county tax appraisers, due to a lack of staff, generally collect the tax only from businesses and farms. Businesses are taxed on everything from stationary to computers to books.