State Summary

• Tax Collection Method: Liens and Deeds
• Tax Collection Entity: Tax Collector or Revenue Collector
• Property/Tax Records Administrator: Property Appraiser
• Taxes Due: November 1
• Taxes Delinquent: April 1 (following year)
• Tax Sale Date/Period: Tax lien sales are in May, and tax deed sales occur throughout year
• Tax Sale Registration Requirements: Bidder registration card and some counties require a pre-sale deposit
• Tax Lien Sale Administrator: Tax Collector and Revenue Collector
• Tax Deed Sale Administrator:  Clerk of the Court
• Primary Bidding Type: Bid-down Interest for liens, and premium bidding for deeds
• Redemption Period: 2 years for liens, not applicable for deeds
• Redemption Interest Rate/Flat Penalty: 18% (maximum) simple interest per annum for liens, not applicable for deeds
• Over-the-Counter Sale Opportunities: Yes. These certificates are generally referred to as county-held certificates or "land available for taxes". These are certificates that the counties are unsuccessful at selling at a public auction and so the certificates are "struck off" to the county inventory of tax lien certificates.

Florida counties sell tax liens and tax deeds. The purchaser of a tax lien certificate can apply for a tax deed at any time after the two-year redemption period and before the expiration of the tax lien certificate (seven years from date of issuance). After the tax lien certificate holder applies for the tax deed, the process to prepare the property for the tax deed sale is initiated.

Many Florida counties hold online tax lien and tax deed auctions. If a tax lien certificate gets bid down to between 0% and 5%, by Florida law, the interest rate received by the winning bidder will revert to 5% automatically. If a tax deed is not sold a tax deed sale for at least the minimum bid, the tax deed is awarded to the current holder of the tax lien certificate.

Florida County Reference