Florida nonrecurring intangible tax can sit on loan papers
A written debt secured by Florida real property can carry nonrecurring intangible tax, with special timing and refinance rules.
A written debt can carry Florida’s nonrecurring intangible tax. The rule applies when Florida land or a building secures the debt.
The rate is 2 mills. Multiply the taxable secured amount by 0.002. The lender owes the tax under the law, but the loan can pass the cost to the borrower.
The clerk usually takes the tax when the mortgage or lien is recorded. If it is not recorded within 30 days, the lender pays Florida Revenue directly. The tax becomes late after that 30-day period.
A refinance can work in a different way. The old tax must have been paid, and the lender must be the same or its assignee. In that case, no new tax may be due on the unpaid balance and interest. Any added loan amount can still be taxed.
Before signing, ask the lender or closing agent to show the tax line. Check the amount used and any refinance credit. If several properties back the loan, ask for the Florida share in writing.
Official sources
- Florida Revenue - Nonrecurring Intangible Tax
- Florida Statutes - Payment of nonrecurring intangible tax
- Florida Statutes - Refinancing and other nonrecurring intangible tax exemptions
Last checked against these sources: July 27, 2026.
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