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Tax Sale Atlas
Hybrid state (liens and deeds)County-verified

Florida tax lien & tax deed sales

Florida is a hybrid state. County Tax Collectors sell tax-lien certificates every year on delinquent parcels, and the winning investor earns interest until the owner redeems. If a certificate goes unredeemed, its holder can force a tax deed sale run by the Clerk of the Circuit Court after roughly two years, which can transfer ownership of the property. The whole process is governed by Chapter 197 of the Florida Statutes.

18%
Max rate
bid down
5%
Min return
floor
2
Redemption
years
67
Counties
67 verified

Rules verified Jul 4, 2026 against Florida Statutes.

Tax lien certificates

You pay the overdue taxes and receive a certificate that earns interest until the owner redeems. The rate is bid down at auction, so the winning bid is usually a proxy bid down to your floor.

Interest method
bid down interest
Maximum rate
18% per year, bid down in 0.25% steps
Minimum return
5% floor at redemption
Sale timing
On or before June 1, or the 60th day after the date of delinquency, whichever is later. The delinquent list is advertised once a week for three weeks beforehand.
Next expected
on or about June 1, 2027 (window; exact dates post per county)
Certificate life
Expires 7 years after issuance

Bidders may bid the rate all the way down to 0 percent. A 0 percent certificate earns no interest and returns only its face amount at redemption; it is the sole exception to the mandatory 5 percent minimum. Investors bid 0 percent purely to secure the right to force a tax deed after two years.

Tax deed sales

A tax deed sale auctions the property itself to the highest bidder. Win, and you can take ownership, but the deed is not clean, insurable title on its own.

Runs after
A certificate holder applies for a tax deed after two years have elapsed since April 1 of the year the certificate was issued, and before the certificate expires.
Auction method
premium bid (highest bidder)
Run by
Clerk of the Circuit Court
Deposit
The high bidder posts a nonrefundable deposit of 5 percent of the bid or $200, whichever is greater, at the time of the sale, applied to the final price.
Balance due
Full payment of the winning bid plus documentary stamp tax and recording fees is due within 24 hours, excluding weekends and legal holidays. Miss it and the deposit is forfeited, all bids are cancelled, and the parcel is readvertised with a higher opening bid.
Surplus proceeds
After a tax deed sale, surplus is paid to governmental liens first, then to recorded lienholders who file within a 120-day window, then to the former legal titleholder.

Homestead parcels: If the property was assessed as homestead on the latest roll, the opening bid also adds one-half of its latest assessed value. This sharply raises the floor price on homestead parcels and suppresses investor demand for them.

A tax deed does not convey marketable title. Most buyers file a quiet title action before they can resell or insure the property. See the due diligence guide.

Redemption, delinquency, and over-the-counter at a glance

Redemption

The owner (or anyone) can redeem a certificate at any time after it is issued and before a tax deed is issued. The two-year clock that lets a certificate holder apply for a tax deed runs from April 1 of the year the certificate was issued.

Pays: Face amount of the certificate plus accrued interest (subject to the 5 percent minimum, except 0 percent bids), plus a $6.25 redemption fee per certificate and any applicable charges.

Delinquency

Property taxes become delinquent on April 1 following the year they were assessed (or 60 days after the tax notice was mailed, whichever is later). A property-tax lien is a first lien, superior to a mortgage and most other encumbrances, which is what makes a Florida certificate senior collateral.

Over-the-counter

Certificates that no investor buys are struck to the county at the full 18 percent. Any person can then buy these county-held certificates over the counter at face value plus 1.5 percent per month plus a $6.25 fee. Separately, parcels that go unsold at a tax deed sale land on the Clerk's 'Lands Available for Taxes' list.

For Lands Available parcels, the county has a 90-day first-purchase right; after that any buyer may purchase. A parcel escheats to the county 3 years after the day it was offered at public sale.

Governing statutes

F.S. Chapter 197F.S. 197.432F.S. 197.472F.S. 197.502F.S. 197.542

All 67 Florida counties

Sales are organized by county. Search your city or county, or filter by whether the tax deed sale runs online or in person. Each row shows the certificate-sale platform for quick comparison.

Frequently asked questions

Does Florida sell tax liens or tax deeds?

Both. Florida is a hybrid state: county Tax Collectors sell tax-lien certificates each year, and the Clerk of the Circuit Court holds tax deed auctions on parcels whose certificates go unredeemed after about two years.

What interest rate do Florida tax certificates pay?

The statutory maximum is 18 percent per year. Certificates are bid down from there in quarter-percent steps, and the lowest rate wins. When a certificate is redeemed, the holder earns at least a 5 percent minimum return, unless it was bid at 0 percent, which earns nothing.

How long is the redemption period in Florida?

An owner can redeem a certificate any time before a tax deed is issued. A certificate holder cannot apply for a tax deed until two years have passed since April 1 of the year the certificate was issued.
See all Florida FAQ

Learn before you bid

State guide8 min read

How to buy tax sales in Florida

The step-by-step process for this state, from registration to redemption.

Read guide
Start here4 min read

Tax lien vs tax deed

The core distinction that decides your whole strategy.

Read guide
Core concept4 min read

Redemption periods explained

How long owners have to buy back, and what it means for your yield.

Read guide
Flagship5 min read

Due diligence before a tax sale

Value a parcel before you bid so you never buy a landlocked write-off.

Read guide

Tax Sale Atlas publishes educational information about public tax sale processes. This is not legal, financial, or investment advice. Rules, dates, and fees change; confirm with the county office before you bid.

Start with a Florida county

Open any county for its sale calendar, auction platform, registration rules, and office contacts.

Alachua CountyRead the guides