A tax certificate is a first lien against real estate (not the owner) and becomes the basis upon which a tax deed application is filed. The tax certificate sale is NOT a sale of real property, nor does a tax certificate give the certificate holder a direct means to acquire a property. According to Florida Statute 197.432 (13) The holder of a tax certificate may not directly, through an agent, or otherwise initiate contact with the owner of property upon which he or she holds a tax certificate to encourage or demand payment until 2 years after April 1 of the year of issuance of the tax certificate.
It is your sole responsibility to research any tax lien certificates you intend to buy. You can see additional property and tax information for any item by clicking on the Account or Parcel Number on the auction web site. Research any advertised items carefully before submitting bids. There are potential risks associated with tax certificate purchases. All purchases in the tax certificate sale are final.
The sale opens in early to mid-May and starts to close on or before June 1.
In early to mid-May each year:
- Items for sale are advertised (in a local newspaper and on the auction web site)
- Bidders can begin to register for the sale (submit W-9 forms, pay deposits, get bidder numbers)
- Bidders can begin to submit bids
Starting on, or before, June 1:
- Bid submission ends
- Sale results are generated
For exact dates, please see the AUCTION SCHEDULE. All activity related to registration, bidding, and certificate awards takes place on the auction web site.
- Obtain a User ID and password for the web site by clicking the "Sign In" link at the top left of the page, then clicking the "Create A User" button and completing the required form
- Submit an IRS W-9 form
- Submit information necessary to process redemption payments by ACH
- Set a budget amount (the most you are willing to spend in the sale)
- Pay a deposit of at least 10% of your anticipated purchases. Deposits will only be accepted via ACH.
- Please note that you can only submit or modify your W-9, or make a security deposit while a sale is open. You will be assigned a bidder number after you successfully submit your W-9.
The Tax Collector will only accept bids from US persons who are qualified to complete an IRS W-9 form and provide a valid US TIN.
You can submit your bids on the Bid page individually, as a group (using a saved list), or via a file upload. You must complete all the registration steps before you are allowed to submit bids.
Payment must be made by ACH using the Pay for Certificates button on the My Account page. The button is activated once the last batch in the sale closes and any final data updates are complete. The deadline to pay is listed on the AUCTION SCHEDULE. If you fail to pay by the deadline, you may forfeit your security deposit and certificate purchases.
An ACH debit is an electronic payment from your checking or savings account. When you enter your bank account information and submit payment on the auction web site, you are authorizing the Tax Collector to debit your account for the amount you indicated. All payments are sent for processing immediately. Additional information is available on the page where you authorize payment.
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.