When property taxes become delinquent
The Florida Department of Revenue states that unpaid property taxes generally become delinquent on April 1 and that tax certificates are sold on unpaid items by June 1. Property taxes are administered locally, so the county tax collector is the current source for account and sale information.
Certificate sale and tax deed are different events
A certificate record should not be labeled a completed property sale. Research should follow later redemption, cancellation, deed application, auction and recorded-deed records.
- Delinquency: the county reports that property taxes remain unpaid.
- Tax certificate: an interest associated with the unpaid taxes is sold under Florida’s statutory process.
- Tax deed application: a later step that may be available under the governing requirements.
- Tax deed sale and deed: later events that can result in a recorded conveyance.
Use the county’s current records
Florida’s Department of Revenue publishes statewide guidance and county tax-certificate-sale information, but county tax collectors and clerks administer the operative local records. Effective dates and sale schedules should be displayed with the property data.
Decide whether you are researching a certificate or real estate
A tax certificate investor evaluates the county’s sale terms, interest-rate bidding, redemption and the rules governing a later tax deed application. A property buyer evaluating a tax deed opportunity must also research the parcel, occupancy, title questions, condition, access and the county’s auction requirements.
Do not use the assessed value or delinquent tax amount as a purchase valuation. Confirm the parcel identity and compare the property with nearby sales and your repair budget before establishing a maximum bid.
A practical county research checklist
- Confirm the property appraiser parcel, legal description and situs address.
- Check the tax collector’s current account, certificate and redemption information.
- For a tax deed, review the clerk’s sale page, documents, registration and payment instructions.
- Keep later cancellation, redemption, deed and ownership records with the original lead.