Emails and telephone calls were arriving at a steady pace Wednesday at the Duval County Tax Collector’s Office from people inquiring whether they can pay their 2018 taxes before Monday, when the new federal tax reform plan goes into effect.
A provision of the Tax Cut and Jobs Act caps personal itemized income tax deductions, including property taxes, at $10,000. In Duval County, the median property tax bill was about $1,500 in 2017.
According to a memo sent to members of the Florida Tax Collectors Association by the Tallahassee law firm Young Qualls, the association’s legal counsel, the short answer is “no.”
The memo states that under Florida Statutes Section 197, a taxpayer may not pay 2018 taxes in 2017 because the 2018 tax roll is not open for collection. Generally, tax rolls are open for collection on Nov. 1 of each year.
In addition, while Florida law does allow for prepayment of estimated taxes, the memo points out that under Florida law, taxpayers must file an application on or before April 30 of the year in which the taxpayer elects to prepay the taxes.
For more information, visit coj.net/tc, email [email protected] or call the Duval County Tax Collector at (904) 630-1916.