Property taxes are paid in arrears and collected by the Tax Collector for every government agency in Miami-Dade County that has the authority to levy taxes. Ad Val Orem and no-ad Val Orem assessments are due on November 1. Discounts for property tax payments are allowed at the rate of 4% in November (or within 30 days from when the notice is mailed), 3% in December, 2% in January and 1% in February. Exemptions such as homestead, disability and widow/widower are filed with the Property Appraiser's Office. Taxes and assessments become delinquent April 1, at which time 3% interest and advertising costs are added.