Funds must be drawn from a US financial institution. Some types of
money market, brokerage, and/or trust accounts cannot accept ACH
debits. Please check with your financial institution prior to
initiating payment on the web site.
Does bankruptcy prevent the sale of a tax certificate?
Per Administrative Order FLMB 2018-1 of the United States Bankruptcy
Court, Middle District of Florida, In the interest of fostering the
benefits of tax certificate sales related to cases before this Court, the
Court confirms that the automatic stay of 11 U.S.C. 362 (a) does not
prevent the sale of tax certificates in the ordinary course of Florida Tax
Collectors business. Certificates will be sold in accordance with
the Middle District order.
How can I tell if the tax certificate I am bidding on is
associated with a parcel that is in bankruptcy?
On the bid page, a red flag will show next to the Account Number for any
tax certificate that is associated with a parcel that has an account flag
on it. Placing the cursor on the red flag will display a popup that will
detail the flag(s) on that account. If the popup contains the word
bankruptcy or the abbreviated BK, the parcel owner is currently in
bankruptcy. You can also use the Account Flags field on the Search
or Report pages of the auction site to identify those parcels that are in
What will I need to do if awarded a tax certificate on a parcel
that is in bankruptcy?
If you are the successful bidder, you may be required to transfer the
proof of claim with the bankruptcy court. A fee may be required to
complete the transfer of the claim. You may wish to consult with an
attorney before submitting bids on certificates associated with parcels in
If awarded a tax certificate on a parcel in bankruptcy, can I
begin a tax deed application right away?
No. Per Administrative Order FLMB 2018-1 of the United States
Bankruptcy Court, Middle District of Florida, this order does not permit
the sale of tax deeds, as a sale of property of a bankruptcy estate or
property of a debtor in bankruptcy is subject to 11 U.S.C. 362 (a) until
the stay terminates by operation of law or is modified by order of the
bankruptcy court. Upon the closure of the bankruptcy, Florida
Statute 197.502 applies. See the Tax Deeds section of this FAQ
document for more information.
At any time after 2 years have elapsed since April 1 of the year of
issuance of the tax certificate and before the cancelation of the
certificate, the holder of a tax certificate may file the certificate and
an application for a tax deed with the tax collector of the county where
the property described in the certificate is located.
At the time of application, a certificate holder who makes application
for a tax deed shall pay the tax collector all amounts required for
redemption or purchase of all other outstanding tax certificates, plus
interest, any omitted taxes, plus interest, any delinquent taxes, plus
interest, and current taxes, if due, covering the property. In
addition, the certificate holder shall pay the costs of resale, if
applicable, and failure to pay such costs within 30 days after notice
from the clerk shall result in the clerks entering the land on a list
entitled lands available for taxes.
The tax collector will certify to the Clerk of the Circuit Court a
list of all persons required by law to be notified prior to the sale of
the property and a certification of monies involved in the application.
The tax deed applicant will then be notified of the additional funds
needed for advertising and other costs. After all necessary advertising
and noticing, the Clerk's office will schedule a tax deed sale date.
The tax deed applicant receives 18% per annum interest on the
application, beginning the month after application through the month of
redemption or tax deed sale date. If the property is purchased by a
person other than the certificate holder, the certificate holder will
be reimbursed all of the sums paid, including the above referenced 18%
interest. For complete rules please see Florida Statute 197.502.
Can I apply for a tax deed online?
Some tax collectors use DeedExpress for online tax deed applications.
For more information, go to the DeedExpress
and select the county from the menu on the home page. For tax
collectors that do not use DeedExpress, see the tax collector's web
site for more information.
Can a homesteaded property be sold by
Yes. The opening bid on property assessed on the latest tax roll as
homestead property shall include, in addition to the amount of money
paid to the tax collector by the certificate holder at the time of
application, the amount required to redeem the applicants tax
certificate, and an amount equal to one-half of the assessed value of
the homestead property as listed on the current year's tax roll.
Who conducts the tax deed sale?
The Clerk of the Circuit Court. The tax deed is issued to the highest
bidder. The opening bid must include all the costs paid by the tax deed
applicant plus all other costs for conducting the sale. The
title-holder of record has the right to redeem the property by paying
the Tax Collector all previously described costs at any time before
full payment for a tax deed is made to the Clerk of the Circuit Court.