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Updated 2025 Tax Year

Highlands County
Property Tax Guide

Everything you need to know about property taxes in Highlands County, FL. Rates, due dates, exemptions, and how it affects your monthly payment.

10 Official Sources
8 min read
Quick Facts
Tax Rate
7.60 to 20+ mills (varies significantly by location and taxing districts)
1st Due
Nov 1
Exemptions
6+ Available
Section 1

How Property Tax Works

Highlands County, Florida operates on a property tax system that serves as the primary funding mechanism for essential local services including public schools, county operations, emergency services, and municipal functions. Property taxes in Highlands County are administered by the Property Appraiser's office for assessments and the Tax Collector's office for billing and collection, with the tax year running from January 1 to December 31.

The effective property tax rate in Highlands County varies significantly by location within the county due to different combinations of taxing authorities and special districts. For the 2025-2026 fiscal year, property owners can expect rates ranging from approximately 7.60 mills to over 20 mills depending on their specific location and the municipal services, school districts, and special districts that serve their property. Florida's Save Our Homes constitutional amendment provides assessment protection for homestead properties, capping annual assessment increases at 3% or the Consumer Price Index change, whichever is lower.

Section 2

What Makes Up Your Tax Bill

ComponentRate (Mills)Description
County General7.6000Basic county services, infrastructure, and operations
School DistrictVariesHighlands County School Board operations and facilities
MunicipalVariesCity services (where applicable - Avon Park, Lake Placid, Sebring)
Special DistrictsVariesFire districts, water management, libraries, hospitals
Total Rate Range7.60 - 20+Actual rate depends on property location and applicable districts

Rates shown are for fiscal year 2025-2026 and represent millage rates (per $1,000 of taxable assessed value). Properties located within incorporated municipalities and special taxing districts will have higher combined rates. Contact the Highlands County Property Appraiser at (863) 402-6524 for your specific property's tax rate calculation.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Highlands County, property taxes are due in two installments:

First Installment
Nov 1
Delinquent after Dec 10
Pro tip: If you pay through mortgage escrow, your lender splits these payments across your monthly mortgage. If you pay directly, set calendar reminders to avoid late penalties.
Section 4

Supplemental Tax Bills

Supplemental taxes in Highlands County are additional property tax assessments that occur when there are changes to a property's ownership, use, or physical characteristics after the annual assessment date of January 1st. Common triggers include new construction completion, property transfers, changes from exempt to taxable status, or the addition of structures like pools, additions, or accessory buildings.

Supplemental taxes are calculated by applying the current year's tax rate to the difference between the old and new assessed values, prorated for the portion of the tax year remaining when the change occurred. For example, if a $100,000 home addition is completed in July, and the property's tax rate is 15 mills, the supplemental tax would be approximately $750 ($100,000 × 0.015) prorated for six months, resulting in a $375 supplemental tax bill. These supplemental bills are issued separately from the annual November tax notice and typically have a 30-day payment deadline from the issue date.

Example Calculation

Example 1: $300,000 Home with Homestead

  • Market Value: $300,000
  • Homestead Exemption Applied: $50,000
  • Net Taxable Value: $250,000
  • Tax Rate: 15.0 mills (example combined rate)
  • Annual Tax: $3,750
  • Monthly Escrow: $312.50

Example 2: $600,000 Home with Homestead and Senior Exemption

  • Market Value: $600,000
  • Homestead Exemption: $50,000
  • Additional Senior Exemption: $15,000
  • Net Taxable Value: $535,000
  • Tax Rate: 15.0 mills
  • Annual Tax: $8,025
  • Monthly Escrow: $668.75

Example 3: $1,000,000 Investment Property (No Credits)

  • Market Value: $1,000,000
  • Exemptions Applied: None
  • Net Taxable Value: $1,000,000
  • Tax Rate: 12.0 mills (example non-homestead rate)
  • Annual Tax: $12,000
  • Monthly Escrow: $1,000

All exemptions require annual application by March 1st. Rates vary by location within Highlands County.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Highlands County require property tax escrow accounts to ensure timely payment of property taxes. Lenders collect approximately 1/12th of the estimated annual property tax bill with each monthly mortgage payment, depositing these funds into an escrow account. The lender then pays the property taxes directly to the Highlands County Tax Collector when bills are issued in November.

Property owners should verify that their lender has the correct tax amount, as escrow shortages can occur when property values increase significantly or when new special assessments are added. The Tax Collector's office recommends reviewing your annual escrow analysis statement and contacting your lender immediately if discrepancies are noted. Property owners can monitor their tax payments and verify successful payment through the Highlands County Tax Collector's website or by calling (863) 402-6565. If you pay your own taxes without escrow, remember that full payment is due by March 31st, with early payment discounts available in January (4%) and February (3%).

How HonestCasa Helps
  • Understand whether your escrow is set correctly
  • See how rising taxes will change your monthly payment
  • Plan ahead instead of being surprised by "shortage" letters
Section 6

Frequently Asked Questions

Q: When are property taxes due in Highlands County for fiscal year 2025-2026? A: Property tax bills are mailed in November 2025 with payment due by March 31, 2026. Early payment discounts are available: 4% discount if paid in January, 3% if paid in February, 2% if paid in March.

Q: What homestead tax credits are available and do I need to apply? A: The primary homestead exemption provides up to $50,000 reduction in assessed value and caps annual assessment increases at 3%. You MUST apply by March 1st following the year you establish residency. Additional credits include Senior Homestead (additional $15,000 for income-qualified seniors 65+) and disability exemptions.

Q: How does the Save Our Homes homestead benefit work? A: Save Our Homes caps your homestead property's assessed value increases at 3% annually or the Consumer Price Index change, whichever is lower. This limits assessment growth, not market value. You must file for homestead exemption to receive this protection.

Q: Can I transfer my Save Our Homes benefit when I move? A: Yes, Florida's portability provision allows you to transfer up to $500,000 of Save Our Homes benefit to a new homestead property within the state. You must apply within two years of establishing the new homestead.

Q: When can I appeal my property assessment? A: Property assessments are mailed by July 1st annually. You have 25 days from the mailing date to file a petition with the Value Adjustment Board if you disagree with your assessment.

Q: What happens if I pay my taxes late? A: Taxes become delinquent April 1st. Interest accrues at 1.5% per month, and additional costs are added. Properties with delinquent taxes may be subject to tax certificate sales and eventual tax deed proceedings.

Q: How can I pay my property taxes online? A: Visit the Highlands County Tax Collector website or call (863) 402-6565. Online payments are accepted with credit cards, debit cards, or electronic checks, though convenience fees may apply.

Q: Do special district taxes vary within Highlands County? A: Yes, properties may be subject to additional taxes from fire districts, hospital districts, water management districts, and municipal taxes depending on location. Your total tax rate depends on which districts serve your specific property address.

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