FAQs - Deferrals

Property taxes – Deferrals

Property taxes - Erroneous payments

How can I get a property tax deferral?
You can file an application for property tax deferral (Form DR-570) with the Revenue Division on or before January 31 following the year in which the taxes and non-ad valorem assessments are assessed. A new application must be submitted each year by March 31 of the year after the year of the assessment.

Is there interest on deferred taxes?
Yes. The interest rate is determined by the Florida Department of Revenue.

Who determines if I am eligible for property tax deferral?
The Volusia County Revenue Division makes the determination in accordance with the requirements set forth in Florida Statute.

When do deferred taxes have to be paid?
Deferred taxes must be paid if:

  • there is a change in the use of the tax-deferred property, such that the owner is no longer entitled to claim homestead exemption for the property
  • property owner fails to maintain the required fire and extended insurance coverage on the tax-deferred property
  • there is a change in ownership of a tax-deferred property
  • there is a year in which the total amount of deferred taxes, non-ad valorem assessments and interest exceeds 85% of the assessed

How do I correct an erroneous tax payment?
The taxpayer must request the refund in writing by certified mail to the owner of the property that benefitted from the erroneous payment, asking to receive the refund within 45 days from the date the certified mail letter is sent. Requests for refunds of taxes that were paid in error must be made within eighteen months from the date of the erroneous payment, and before the property on which taxes were paid is transferred to a third party for consideration.

How long does the property owner have to reimburse me?
The owner of the property on which the taxes were erroneously paid must reimburse within 45 days of demand. If the owner of the property fails to reimburse within 45 days, you may apply to the State of Florida Department of Revenue through the Volusia County Revenue Division for a refund. Your application should include:

  • a copy of the written request for reimbursement mailed to the property owner
  • the return receipt showing that the original request was mailed to the property owner
  • proof of payment (original paid tax receipt) and cancelled checks
  • a Completed Application for Refund of Ad Valorem Taxes (DR-462) (PDF)

Mail the completed application and attachments to:

County of Volusia
123 W. Indiana Ave., Room 103
DeLand, FL 32720