Any unpaid real estate property taxes after March 31 are delinquent. The Constitutional Tax Collector is required by law to hold an annual Tax Certificate Sale to collect the preceding year’s unpaid taxes and associated fees.
A tax certificate is a first lien created when a third party (aka certificate holder) pays the outstanding delinquent taxes on a property. A lien is sold, NOT the property.
The Tax Certificate Sale must be held 60 days after the date of delinquency or June 1, whichever is later, per Florida Statute 197.402. An online auction is conducted by a private company through a competitive bid process.
If the property owner fails to pay the delinquent taxes within two years from the date of delinquency, the certificate holder may file a Tax Deed Application (TDA) with our office. The TDA allows the property to be sold at a public auction held by the Clerk and Comptroller.
Purchase of County Held Certificates
Certificates that are not purchased during the annual auction are struck to the county and are eligible for purchase by an individual at any time after the tax certificate is issued and before a tax deed application is made per Florida Statute 197.4725.
If you are interested in purchasing county held certificates, contact our office at email@example.com with the certificates you would like to purchase to confirm the correct amount due and if they are still eligible. Purchase of eligible County-Held certificates must be paid with certified funds (wire or certified check).
Transferring a Tax Certificate
All tax certificates issued to an individual may be transferred at any time before they are redeemed or a tax deed is executed per Florida Statute 197.462. A Certificate Transfer Request Form and fees are required to complete the transfer.
Paying a Tax Certificate
Once a tax certificate is sold for delinquent property taxes, an additional $6.25 (collection fee) will be applied to each certificate issued. To redeem a tax certificate, the property owner must pay the delinquent taxes, accrued interest, collection fee and advertising costs to the Tax Collector. In turn, the Tax Collector reimburses the certificate holder all monies due. Read more about delinquent tax payment options.
Annual Online Tax Certificate Sale
If you are interested in participating in the online Tax Certificate Sale auction visit our official tax certificate auction site.
Tax Collector Anne Gannon speaks to WPTV about the annual Tax Certificate Sale