Florida Statute 197.374 allows tax collectors the discretion to accept partial payment of current year real estate and personal property taxes during the period of November 1 through March 31 in a manner to be determined by the tax collector. If the property owner elects to make a partial payment, all discounts are forfeited and the tax collector is entitled to a $10 processing fee. A partial payment cannot be applied to delinquent or future year taxes.

To elect to make a partial payment of current year taxes, at least 1 property owner must sign a Partial Payment Plan Agreement or the Affidavit on the back of the bottom coupon of their tax bill to evidence the property owner's understanding and agreement to the following:

• Only 1 partial payment will be accepted by the Tax Collector, provided it is at least 25% of the total gross tax and not less than $100, with the remaining balance due on or before March 31st.
• A $10 processing fee will be added.
• All discounts will be forfeited, regardless of when the initial partial payment or remaining balance is received.
• The partial payment must be in the form of a check, cashier's check or money order, and can only be submitted by mail or drop-off. Partial payments are not accepted online or in person.
• The taxpayer's account cannot be on the quarterly installment payment plan for the current year. However, the account will be enrolled in the quarterly installment payment plan for future year's taxes.
• Any balance not paid before April 1st will be delinquent and subject to interest, advertising and late fees, the sale of a tax certificate (for real estate) or the issuance of a warrant (for personal property).
• Additional requirements are set forth in the Partial Payment Plan Agreement.