Property tax foreclosure in Florida

The property tax process in Florida, step by step

1. Taxes become delinquent

   Due November 1; delinquent April 1

   Property taxes are due November 1 and become delinquent on April 1 of the next year, or 60 days after the tax notice was mailed if that is later. Delinquent taxes carry interest of 18% a year, with a 3% minimum charge if you pay before a certificate is sold.

   Fla. Stat. §§ 197.333, 197.172

2. Tax certificate sale

   By June 1 or 60 days after delinquency, whichever is later

   The tax collector advertises once a week for 3 weeks and sells tax certificates on every parcel with unpaid taxes. Bidders compete on the interest rate, which can be no more than 18% a year. Your home is not sold at this step; someone has paid your taxes and holds a lien.

   Fla. Stat. §§ 197.402, 197.172

3. Redeem the certificate

   Any time before the tax deed is issued

   Pay the tax collector the face amount plus interest, costs and charges. A 5% minimum interest applies to most certificates, and the tax collector charges a $6.25 fee. Once the winning bidder at a tax deed sale has paid in full, it is too late to redeem.

   Fla. Stat. § 197.472

4. Tax deed application

   2 years after April 1 of the year the certificate was issued

   The certificate holder can apply to the tax collector for a tax deed. If no one applies within 7 years, the certificate is canceled. If your home is homestead property, the opening bid must include half of its assessed value, which helps protect your equity.

   Fla. Stat. §§ 197.502, 197.482

5. Notice and tax deed sale

   Notice at least 20 days before the sale

   The clerk mails a warning notice by certified mail and the sheriff serves or posts a notice at least 20 days before the sale. The clerk then auctions the property to the highest bidder. Paying the back taxes through the clerk before the deed issues stops the sale.

   Fla. Stat. §§ 197.522, 197.542

6. Tax deed and eviction

   After the tax deed is issued

   The tax deed buyer is entitled to immediate possession. If you do not leave, the buyer can ask the circuit court for a writ of assistance on 5 days' notice, and the sheriff can then put the buyer in possession.

   Fla. Stat. § 197.562

7. Claim the tax deed surplus

   Notice of surplus sets a 120-day claim period

   If the home sells for more than the opening bid, the clerk pays government liens, then holds the rest and mails a notice of surplus with a claim form. Lienholders who miss the 120 days lose their claim, but the former owner is not barred. If no one claims within 120 days, the law presumes the titleholder of record is entitled, and the clerk handles the money under Florida's unclaimed property law.

   Fla. Stat. § 197.582

Common questions in Florida