Florida Statute 197.172 - Full Text and Legal Analysis

The 2025 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 197
TAX COLLECTIONS, SALES, AND LIENS

View Entire Chapter

F.S. 197.172

197.172 Interest rate; calculation and minimum.—

(1) Real property taxes shall bear interest at the rate of 18 percent per year from the date of delinquency until a certificate is sold, except that the minimum charge for delinquent taxes paid prior to the sale of a tax certificate shall be 3 percent.

(2) The maximum rate of interest on a tax certificate is 18 percent per year. However, a tax certificate may not bear interest, and the mandatory interest as provided by s. 197.472(2) may not be levied during the 60-day period following the date of delinquency, except for the 3 percent mandatory interest charged under subsection (1).

(3) Personal property taxes shall bear interest at the rate of 18 percent per year from the date of delinquency until paid or barred under chapter 95.

(4) Interest shall be calculated from the first day of each month.

History.—s. 135, ch. 85-342; s. 7, ch. 92-32; s. 7, ch. 2011-151.

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Amendments to 197.172

Annotations, Discussions, Cases:

Cases Citing Statute 197.172

Total Results: 9

In Re Liuzzo

204 B.R. 235, 37 Collier Bankr. Cas. 2d 636, 10 Fla. L. Weekly Fed. B 196, 1996 Bankr. LEXIS 1727, 1996 WL 765300

United States Bankruptcy Court, N.D. Florida | Filed: Nov 14, 1996 | Docket: 1439898

Cited 11 times | Published

rate constitutes a penalty). Florida Statute § 197.172 sets forth the interest rate at which delinquent

In Re Koger Properties, Inc.

172 B.R. 351, 8 Fla. L. Weekly Fed. B 178, 1994 Bankr. LEXIS 1468, 1994 WL 518930

United States Bankruptcy Court, M.D. Florida | Filed: Jul 5, 1994 | Docket: 1868425

Cited 9 times | Published

R. 568 (Bankr.M.D.Fla.1986). Florida Statute § 197.172 sets forth the interest to accrue on a tax delinquency

In Re General Development Corp.

135 B.R. 1008, 1991 Bankr. LEXIS 1958

United States Bankruptcy Court, S.D. Florida. | Filed: Dec 20, 1991 | Docket: 1550143

Cited 9 times | Published

the maximum 18 percent rate under Fla.Stat. § 197.172 does not vary at all. [7] Similarly, the Court

In Re Haskell

252 B.R. 236, 13 Fla. L. Weekly Fed. B 296, 2000 Bankr. LEXIS 895, 2000 WL 1195524

United States Bankruptcy Court, M.D. Florida | Filed: Aug 15, 2000 | Docket: 1728232

Cited 8 times | Published

the date of delinquency pursuant to Fla. Stat. § 197.172. Attached to Tax Collector's objection is the

Browning v. Angelfish Swim School, Inc.

1 So. 3d 355, 2009 Fla. App. LEXIS 553, 2009 WL 187694

District Court of Appeal of Florida | Filed: Jan 28, 2009 | Docket: 1653430

Cited 6 times | Published

administrative costs or then-prevailing market rates. See § 197.172, Fla. Stat. (2008). . Amend. VIII, U.S. Const

United States Ex Rel. Bell v. Rhodey (In Re R & W Enterprises)

181 B.R. 624

United States Bankruptcy Court, N.D. Florida | Filed: Dec 15, 1994 | Docket: 1744034

Cited 6 times | Published

interest on its personal property tax claim is § 197.172(3) Fla. Stat., and the applicable rate is the

Department of Rev. v. Eastern American Technologies Corp.

762 So. 2d 1044, 2000 Fla. App. LEXIS 9476, 2000 WL 1033038

District Court of Appeal of Florida | Filed: Jul 28, 2000 | Docket: 1311497

Cited 4 times | Published

interest for delinquent real property taxes, section 197.172(1), Florida Statutes (1999), mandates an interest

In Re Mulberry Phosphates, Inc.

283 B.R. 347, 15 Fla. L. Weekly Fed. B 259, 2002 Bankr. LEXIS 1046, 2002 WL 31118848

United States Bankruptcy Court, M.D. Florida | Filed: Jul 3, 2002 | Docket: 1817783

Cited 3 times | Published

the eighteen (18%) percent imposed by Fla.Stat. § 197.172, this Court had an opportunity to consider the

In Re Cone Constructors, Inc.

304 B.R. 513, 17 Fla. L. Weekly Fed. B 44, 2003 Bankr. LEXIS 1906, 2003 WL 23214212

District Court, M.D. Florida | Filed: Sep 22, 2003 | Docket: 1788532

Cited 2 times | Published

the rate of 18 percent per annum as provided by § 197.172 of the Florida Statutes. In response, the Trustee