Nice to see and answer from California, but it's not accurate for Florida.

Property Taxes for the entire year are paid annually in November of each year. So, if you close before November 1st, the seller will give you their share of the taxes at closing and you (or your lender) will pay the taxes when the bill comes. If you close in the last two months of the year, chances are pretty good that the property taxes will have already been paid. In that case, you will give the seller your pro-rata share at closing.

After that you'll pay in November of each year.

Good Luck,
Mark LeMenager
Weichert, Realtors - Hallmark Properties

When you buy a home, the chances are that the seller has already paid property taxes for the current tax period.

For the home to be sold the property taxes need to be current.

During the escrow process the seller is credited for the property taxes that they have already paid, the buyer pays their share. I would suggest going to the county assessor's website (see link).

Based on when the county's tax year starts, the chances are that you will have to pay some property taxes at the time of sale. Most counties work on a fiscal year that runs from July 1st to June 30th. Property tax assessments normally are collected twice a year, so there is a lag between when the bills are mailed out, and the taxes are due.

Hope this helps. Ask the county appraiser for an in-depth explanation.