Guide · November 8, 2026
Property taxes and bills when you sell a house in Florida or Arizona
Florida bills property tax once a year in November. Arizona bills it in two halves, in October and March. At closing, the year's tax is split between seller and buyer by the days each owns the house.
Key points
- Florida property taxes are due on November 1, with discounts for paying from November to February. They are delinquent on April 1 of the next year, or 60 days after the notice is mailed if that is later.
- Arizona property taxes come in two halves, due October 1 and March 1, and delinquent after November 1 and May 1 at 5:00 p.m.
- At closing the year's tax is split between seller and buyer by the days each owns the house. This is called proration.
- Unpaid taxes and tax liens are paid from the sale at closing by the title company.
- After closing, cancel insurance and move or stop utilities once the title company confirms the sale.
When are Florida property taxes due?
In Florida, property taxes are due and payable on November 1 each year (Florida Statutes, section 197.333). Taxes become delinquent on April 1 of the year after they are assessed, or 60 days after the original tax notice is mailed, whichever is later.
Paying early earns a discount under section 197.162: 4 percent in November (or within 30 days of the original tax notice), 3 percent in December, 2 percent in January and 1 percent in February.
So the year's Florida tax covers January to December, but the bill arrives near the end of the year. If you sell in, say, June, the bill for that year has not been sent yet. The title company handles this with proration, explained below.
| Paid in | Florida discount (section 197.162) |
|---|---|
| November | 4 percent |
| December | 3 percent |
| January | 2 percent |
| February | 1 percent |
| March | No discount |
When are Arizona property taxes due?
In Arizona, half of the year's property tax is due on October 1 and the other half on the following March 1 (Arizona Revised Statutes, section 42-18052). The first half is delinquent after November 1 at 5:00 p.m., and the second half after May 1 at 5:00 p.m.
The same section says a bill of $100 or less is due in full on October 1 and is delinquent after December 31 at 5:00 p.m.
| Half | Arizona due and delinquent (section 42-18052) |
|---|---|
| First half | Due October 1, delinquent after November 1 at 5:00 p.m. |
| Second half | Due March 1, delinquent after May 1 at 5:00 p.m. |
How is the year's property tax split at closing?
At closing, the year's property tax is usually split between seller and buyer by the number of days each one owns the house that year. This is called proration. Your contract says how it is done.
If the tax has not been paid yet, the seller's share is usually taken from the seller's proceeds and given to the buyer as a credit, because the buyer will pay the full bill later. If the seller already paid the full year, the buyer usually pays the seller back for the days after closing.
When this year's bill is not out yet, the title company often uses last year's tax as an estimate. Ask how your contract handles it, and look for the line on your closing statement.
See the other seller closing costs in Florida and Arizona →
What happens to unpaid property taxes from past years when you sell?
Unpaid taxes from earlier years stay with the property. The title search finds them, and the title company pays them from the sale at closing, along with any interest and costs. You receive the price less these amounts, the mortgage payoff and any other liens.
If you are behind on taxes, tell the buyer early, so the offer and the closing plan take it into account. In a sale to BIMINIO, unpaid taxes are paid from the sale by the title company. You do not pay them first.
Homestead and other exemptions
Many owners have a homestead exemption or another exemption on the house they live in. Before you sell, ask the property appraiser in Florida, or the county assessor in Arizona, how the sale affects your exemption. If you are buying a new home, ask the same office how to apply for an exemption there.
The other bills to stop after you sell
Property tax is one of several bills tied to the house. Once the title company confirms the sale has closed, close out the rest.
- Homeowner's insurance: cancel after closing, and ask for a refund of any prepaid months.
- Electricity, water, gas, trash, internet: set the stop or transfer date for the closing day.
- HOA or condo fees: the title company asks the association for what is owed and pays it from the sale.
- Lawn, pool and pest service: cancel any automatic visits.
- Mail: set up forwarding with the post office.
- Mortgage escrow: if your lender held money for taxes and insurance, the lender refunds what is left after the payoff.
A proration example with round numbers
These numbers are made up to show the method. Your contract and the title company set the real figures.
Say the year's property tax on a house is $3,650, which is $10 a day over 365 days, and the sale closes on June 30. The seller owned the house for 181 days that year (January 1 to June 30). The seller's share is 181 times $10, which is $1,810.
If the bill has not been paid yet, the $1,810 is taken from the seller's proceeds and credited to the buyer, who pays the full bill later. If the seller already paid the full $3,650, the buyer pays the seller back $1,840 for the other 184 days.
| Item | Example |
|---|---|
| Year's tax | $3,650 |
| Tax per day | $10 |
| Days the seller owned the house | 181 |
| Seller's share | $1,810 |
| Buyer's share | $1,840 |
Questions to ask the title company about taxes
The title company works out the tax lines on your closing statement. Ask these questions so there are no surprises on closing day.
- Has this year's tax bill been sent yet? If not, what amount will you use for the proration?
- Are there unpaid taxes from earlier years, and how much is owed with interest?
- Does my lender pay my taxes from an escrow account? If so, has this year's bill been paid?
- How will my exemption show on this year's bill?
- Which line on the closing statement shows my share of the tax?
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