Florida § 197.2421 - Property tax deferral.
Full text of Florida Florida Statutes § 197.2421 — Property tax deferral., with citation guidance and answers to common questions.
§ 197.2421. Property tax deferral.
(1) If a property owner applies for a property tax deferral and meets the criteria established in this chapter, the tax collector shall approve the deferral of the ad valorem taxes and non-ad valorem assessments. (2) Authorized property tax deferral programs are: (a) Homestead tax deferral. (b) Recreational and commercial working waterfront deferral. (c) Affordable rental housing deferral. (3) Ad valorem taxes, non-ad valorem assessments, and interest deferred pursuant to this chapter constitute a priority lien and attach to the property in the same manner as other tax liens. Deferred taxes, assessments, and interest, however, are due, payable, and delinquent as provided in this chapter.
Source: official Florida text · Last verified 2026-08-27
Frequently Asked Questions About Florida § 197.2421
What does Florida Statutes § 197.2421 cover?
Section 197.2421 ("Property tax deferral.") is part of the Florida Statutes, the codified statutory law of Florida. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Florida § 197.2421?
A common citation format is "Florida Statutes § 197.2421" (Florida). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Florida law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Florida official source linked on this page or consult a licensed Florida attorney.
How does Florida § 197.2421 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Florida can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Florida.