Form DR-534, Application for Installment Payment of Property Taxes, is the form a taxpayer returns to the county tax collector to pay property taxes in quarterly installments under Section 197.222, Florida Statutes. This copy is published by the Escambia County Tax Collector, and it is one of the resources for paying Escambia County property tax by installment rather than in one payment. You can fill out the form online on FillingPDF and download or print the completed PDF; the application must reach the tax collector by April 30.
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What is DR-534?
Form DR-534, Application for Installment Payment of Property Taxes, is the form a taxpayer completes to choose the installment method of prepaying property taxes, in four quarterly payments, instead of paying the full tax notice at once. It is printed with the citations Rule 12D-16.002, F.A.C., and Section 197.222, Florida Statutes.
Under the installment method, each payment is based on an estimated tax equal to the actual taxes levied on the property in the prior year. The form sets out the payment schedule:
- First installment, due June 30: one-quarter of the total estimated taxes and assessments based on the previous year, with a discount for payments applied or postmarked by that date.
- Second installment, due September 30: one-quarter of the estimate, with a smaller discount.
- Third installment, due December 31: one-quarter of the estimate plus one-half of any adjusted tax amount, with a smaller discount again.
- Fourth installment, due March 31: one-quarter of the estimate plus one-half of the adjusted tax amount, with no discount.
You confirm your participation in the plan when the tax collector receives and applies your first installment payment. The form has two parts: an information portion you keep, and an application portion you return to the tax collector's office. It applies to real estate and tangible personal property accounts. The form carries the revision mark R. 04/16 and an effective date of 04/16.
Who needs to file DR-534?
A taxpayer who wants to prepay property taxes in quarterly installments completes Form DR-534 and returns it to the county tax collector. The form covers both real estate and tangible personal property accounts; you mark which type applies to your account.
Conditions printed on the form:
- Your estimated taxes must be more than $100 for each tax notice to qualify.
- Your payments are based on the actual taxes levied on the property in the prior year.
- You are in the plan only once the tax collector receives and applies your first installment payment.
- Participation does not carry over automatically. If your account is removed from the plan, you must reapply by the following April 30 to take part in future years.
The form has a single signature line for the taxpayer. It does not describe who else may sign for a taxpayer, so ask the Escambia County Tax Collector if someone other than the account holder will complete it.
When to file DR-534
Return Form DR-534 to your county tax collector by April 30. That application date comes before the first installment, which is due June 30 for payments applied or postmarked by that day.
After you apply, the tax collector mails your first notice of payment due, with instructions. If you have not received it by June 15, the form tells you to contact the county tax collector's office.
The later installments fall on September 30, December 31 and March 31. A missed first installment removes the account from the plan, and you receive a tax notice for the entire amount due around November 1. The form says the tax collector may accept payment in July, but an additional penalty applies and the discount is lost. To participate in later years, you must reapply by the following April 30.
How to fill out DR-534
Separate the information portion
The form has a portion to keep for your records and a portion to return to the tax collector's office. Complete the application portion headed Application for Installment Payment of Property Taxes, marked to be completed by the taxpayer.
Confirm you qualify and apply on time
Check that your estimated taxes are more than $100 for each tax notice and that the application will reach the tax collector by April 30.
Enter the tax year and county
Fill in the Tax Year and County fields for the taxes you want to pay by installment.
Mark the type of account
Under Type of Account, choose Real Estate or Tangible, depending on the account you are enrolling.
Enter the parcel or account number
Write your Parcel ID # or Account # exactly as it appears on your tax notice or account record.
Enter the taxpayer's name
In the Name field, write the name of the taxpayer on the account.
Add your mailing address
Enter your Mailing address and the City, State, ZIP. The tax collector mails your first notice of payment due to you, so use an address where you receive mail.
Add phone and email
Enter your Area code/Phone and Email address so the tax collector can reach you.
Sign and date the application
Sign on the Signature line and enter the Date signed. The taxpayer's signature is the only signature block on the form.
Review, download and return
Check every entry, then download or print the completed PDF from FillingPDF, keep your copy and return the application portion to the tax collector as described under How to submit.
How to submit DR-534
Form DR-534 is returned to the county tax collector; for this page, that is the Escambia County Tax Collector. The form tells you to return the application portion to the tax collector's office and keep the other portion for your records.
- Where to send it: the form has blank spaces for the county tax collector's mailing address, phone, fax, email and website, and it names no other channel. It prints no Escambia County address or number in the form text, so contact the Escambia County Tax Collector or check its website for the current mailing address and accepted ways to return it.
- Deadline: the application must be returned by April 30.
- After you apply: the tax collector mails your first notice of payment due, with instructions. If it has not arrived by June 15, contact the tax collector's office.
FillingPDF lets you fill out and download the PDF; submission follows the tax collector's channels described above.
Common mistakes to avoid
- Returning the application after April 30, the date the form gives for applying to pay by installment.
- Not paying the first installment by June 30; the account is removed from the plan and you receive a tax notice for the entire amount around November 1.
- Assuming you are in the plan once you send the form; participation is confirmed only when the tax collector receives and applies your first installment payment.
- Applying when the estimated taxes are not more than $100 for the tax notice, which does not qualify for the installment method.
- Expecting a discount on the fourth installment; the form states there is none, and unpaid installments become delinquent April 1.
- Leaving the Type of Account unmarked instead of choosing Real Estate or Tangible.
- Submitting the form without the taxpayer's signature and date signed.
- Waiting past June 15 without contacting the tax collector when the first notice of payment due has not arrived.
- Forgetting to reapply by April 30 after being removed from the plan and expecting to stay in it for future years.
Frequently asked questions
Can I pay Escambia County property tax in installments?
Yes, if you apply with Form DR-534. Section 197.222, Florida Statutes, allows a taxpayer to prepay property taxes in quarterly installments, and the Escambia County Tax Collector publishes this application. Your estimated taxes must be more than $100 for each tax notice to qualify.
When is the deadline to apply for the installment plan?
April 30. The form tells you to return the completed application to your county tax collector by that date. The first installment is then due June 30, and the tax collector mails your first notice of payment due, with instructions.
What are the installment due dates?
The four installments are due June 30, September 30, December 31 and March 31. The first three carry a discount that gets smaller each time, and the fourth carries none. Unpaid installments are delinquent April 1 after the fourth due date.
How much is each installment payment?
Each installment is one-quarter of the estimated taxes and assessments based on the previous year's actual taxes. The third and fourth installments also add one-half of any adjusted tax amount. Ask the tax collector for your exact figures.
What happens if I miss the first installment?
Your account is removed from the installment plan, and you receive a tax notice for the entire amount due around November 1. To use the plan again, you must reapply by the following April 30. The tax collector may accept a July payment, but with an added penalty and loss of the discount.
What if I miss a later installment?
A missed second installment is added to the next installment due in December, and a missed third is added to the one due in March; both lose the discount. If the fourth is not paid, unpaid installments are delinquent April 1, and a tax certificate on real property or a tax warrant on tangible personal property may be issued.
What if I do not get my first payment notice?
Contact the county tax collector's office if you have not received your first notice of payment due by June 15. The form says the tax collector mails that notice, with instructions, after receiving your application.
Can I fill out Form DR-534 online on FillingPDF?
Yes. You can fill out the fillable PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not submit the application; you return it to the Escambia County Tax Collector yourself.
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