Each step below is drawn from Florida statute, not general advice. The exact sale dates, platform, and deposit amounts are set county by county, so confirm the specifics on your county page before you register.
Learn the timeline and lien priority
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. Understand this before you commit any money.
Find the advertised delinquent list
Before the certificate sale, the County Tax Collector advertises the delinquent parcels. 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. Pull that list for your target county and shortlist the parcels worth researching.
Register, deposit, and bid the rate down
Register on the county's certificate-sale platform and fund the required deposit. At the sale you bid the interest rate down: it opens at the statutory maximum of 18 percent and drops in 0.25 percent steps, and the lowest rate wins. A redeemed certificate pays at least a 5 percent floor, unless you bid it down to 0 percent, which earns nothing but secures the right to force a tax deed later.
Collect interest or wait out redemption
The annual bid rate accrues monthly (bid rate divided by 12 per month); a partial month counts as a full month. At redemption the holder receives the bid rate or the 5 percent floor, whichever is greater (except 0 percent bids). 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. To redeem, the owner 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. If they redeem, that payoff is your return; if they never do, the certificate becomes your path to the property.
Apply for a tax deed
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. The opening bid covers the amount the applicant paid to redeem their own certificate, all other outstanding certificates, current and omitted taxes, plus interest, costs, and fees. The applicant must also pay all subsequent-year taxes at application, which roll into the opening bid. 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.
Bid at the tax deed auction
The Clerk of the Circuit Court sells the property at public auction to the highest bidder. 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. 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.
Or buy over the counter
You do not have to wait for an auction. 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.
One more step: clear the title
Winning a tax deed does not hand you marketable title. Before you can resell to a normal buyer or insure the parcel, you will usually need a quiet title action, which takes months and costs money. Fold that cost into your maximum bid and read what you actually own after a tax deed before you bid.
New to this? Start with tax lien vs tax deed and the full Florida walkthrough, then value a parcel with the due diligence guide.
Steps verified Jul 4, 2026 against Florida statutes.
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.