The Office of Tax Collector is authorized by Florida's Constitution as a separate entity from other county departments or agencies. The Tax Collector serves as an agent for various state and local government agencies for the collection and distribution of revenues. It is the responsibility of the Tax Collector to invest these revenues and funds, pending their timely distribution, to various state, local agencies, and taxing authorities.
A wide range of services are provided by The Tax Collector to the citizens of Union County which include: collection of ad valorem taxes, non-ad valorem taxes, motor vehicle and vessel registration and title applications, collection of sales tax, issuance of hunting and fishing licenses, driver licenses.
The annual budget must be approved by the Florida Department of Revenue and the Board of County Commissioners, and includes any amendments made during each fiscal year. Excess fees are remitted at the end of each fiscal year to each government agency, in the same proportion as they were paid.
The following are responsibilities of the Tax Collector:
Ad Valorem and non-Ad Valorem Taxes
The Tax Collector is responsible for collecting and distributing taxes, from information provided on the annual tax roll, which is provided by the Property Appraiser's Office. The Ad Valorem tax roll consists of real estate taxes and tangible personal property taxes and railroad. The Non- Ad valorem tax rolls are prepared by local governments and certified to the Tax Collector's Office for collection. Non-Ad Valorem assessments are primarily assessments for paving services, stormwater and solid waste collection and disposal. The collection of taxes, as well as the assessment, is in accordance with the rules and regulations of the Florida Department of Revenue, and Florida Statutes. These taxes are collected, beginning November 1 each year, and become delinquent April 1. Discounts are given for early payment.
On or before June 1 each year, the Tax Collector holds a tax certificate sale, on properties with unpaid real estate taxes. The purpose of the sale is to collect unpaid taxes on behalf of the numerous taxing authorities. A tax certificate represents a lien on the property. When a tax certificate is redeemed, the Tax Collector is responsible for remitting the funds to the certificate holder. Funds for a County held certificate are dispersed to the different taxing authorities.
Tangible Personal Property Taxes
This is a tax levied against equipment, furniture, and supplies of a business, or attachments to a mobile home located in a mobile home park. The assessed value is determined by the Property Appraiser, and the tangible roll is then certified to The Tax Collector for collection. The statements are mailed at the same time as real estate bills, and receive the same discounts.
Note: Real Estate Taxes and Tangible Personal Property Taxes may be paid in installments. You may download the application,(available in October of each year) or stop by any of our offices and pick them up. For more information please call the office at, (386)496-3331.
Hunting and Fishing Licenses
As an agent for The Florida Fish & Wildlife Conservation Commission, the Tax Collector is responsible for the sale of hunting and fishing permits. The Tax Collector may also, appoint sub-agents, located around the County, to assist in the sale of these permits. The Tax Collector is responsible for the maintenance of records, and collection of money associated with these transactions.
As an agent for The Department of Highway Safety, Driver License Division, the Tax Collector is authorized to provide driver license services. All driver license services are provided including road testing.
Renewal of Decals and License Plates
As an agent for The Department of Highway Safety, Division of Motor Vehicles, the Tax Collector is responsible for issuance of automobile license plates/decals, mobile home decals, disabled persons parking permits, vessel decals, and title applications where applicable. The Tax Collector is responsible for maintenance of records, reporting sales, accounting for inventory, and dispersing monies collected in a timely manner, to the Division of Motor Vehicles. The issuance of registrations and title applications is done in accordance with, rules and regulations of the Department of Highway Safety, Division of Motor Vehicles, and Florida Statutes.
Sales tax is required, by Florida Statute, at 6% of the purchase price, less trade-in, on vehicle purchases. As an agent for The Florida Department of Revenue, the Tax Collector is responsible for collection, and dispersement of this tax, along with a 1% surtax, imposed on Union County residents. The surtax is 1% on the first $5,000 of the vehicle purchase price.
More detailed information on each of these services is provided throughout this web site. You may also, call our office at (386) 496-3331.