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The following documents are provided online for your information:
  • Contact and Department Information
  • Frequently Asked Questions
  • Property Tax Exemptions
  • Manufactured Homes
  • Tangible Personal Property
  • Agricultural
  • Statutes, Codes and Policies
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Date Taxes Become Due
Taxes become due and payable to the Collector on November 1st with a discount of 4% if paid in November, 3% in December, 2% in January and 1% in February. Taxes become delinquent April 1st. Taxes are levied on a calendar-year basis, being paid in arrears for the period January 1st - December 31st.

For more information on Taxes, please visit the web site of the HIGHLANDS COUNTY TAX COLLECTOR.

Fraud

A person is entitled to a homestead exemption when they declare the property to be their permanent residence. They do not have to reside on the property year round, but they cannot receive a residency-based benefit on another property anywhere else.

  • What is Homestead Fraud?
  • What is the Law?
  • What affect does it have on me?
  • Common Examples of Homestead Fraud
  • HCPAO and Homestead Fraud.
  • How can I Report Fraud?

What is Homestead Fraud?

Homestead fraud occurs when a person who has filed for homestead exemption or is currently receiving homestead exemption is determined not to be a permanent resident of Highlands County, or who is not in good faith residing on the property on which he or she filed. Please remember that the status of a property on January 1 each year is used to determine the property’s value and exemption status for the entire year. That means if a property owner has Homestead Exemption and sells his property, his exemption will remain on the property for the entire calendar year, and will be removed as of January 1 of the next year. Although there will still be an exemption on the property after the sale, it is NOT the new owner’s exemption.

What is the Law?

Pursuant to Sections 193.155 (10) and 196.161 of the Florida Statutes, property owners who intentionally cheat on their homestead exemption will have a tax lien placed against their properties, be back taxed for up to 10 years (as applicable), be required to pay a sizable penalty (50% of the unpaid taxes for each year), and pay interest at a rate of 15% per year.

What affect does fraud have?

Fraudulent homestead exemptions remove funds from the taxing authority coffers. This reduction can affects our law enforcement, schools, fire protect, EMS service and other services in Highlands County. To ensure the services continue, the burden of those tax dollars are shifted to the honest tax payers.

Common Examples of Homestead Fraud

These are just a few of the more common examples of homestead fraud.

  • The owner is receiving homestead on more than one property.
  • The owner is receiving homestead exemption on a parcel in another county or state.
  • The permanent residence of the owner is elsewhere.

Some of the posible indicators of homestead fraud are:

  • The parcel appears to be vacant.
  • The parcel appears to be rented.
  • The parcel appears to be a vacation home.

HCPAO and Homestead Fraud.

The Highlands County Property Appraiser's Office carefully verifies all information at the time an application for Homestead Exemption is filed. If an application is incomplete, or if we find that the applicant has a residency-based benefit on another property either in Florida or another state, the application is denied. This verification process has been in practice in our office for many years and has been upgraded recently with the addition of online research tools and dedicated staff. Even with these resources dedicated to preventing fraud, circumstances sometimes change for a homeowner. A homestead recipient who initially qualified for the exemption might fail to report a change in residency to our office and improperly retain the original homestead exemption.

How can I Report Fraud?

If you know or suspect homestead fraud is taking place, please let us know about it through one of the following ways.

Contact us anonymously using our online form:

Report Fraud Online

Contact us by email:
fraud@appraiser.co.highlands.fl.us

Contact us in writing:

Highlands County Property Appraiser
Attention: Fraud Department
560 S. Commerce Avenue
Sebring, Florida 33870-3899

Contact us by phone:
(863) 402-6659


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Highlands County Property Appraiser ⋅ 560 S. Commerce Avenue ⋅ Sebring, Florida 33870-3899
Office Hours: 9:00 a.m. to 5:00 p.m. Monday - Friday ⋅ Phone: (863) 402-6659
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Highlands County Property Appraiser ⋅ 560 S. Commerce Avenue ⋅ Sebring, Florida 33870-3899

Office Hours: 9:00 a.m. to 5:00 p.m. Monday - Friday ⋅ Phone: (863) 402-6659