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Tax Sale Atlas
Hybrid state (liens and deeds)Partially verified

Union County, FL tax sales

Union County, Florida sells both tax lien certificates and tax deeds. The Tax Collector runs an annual certificate sale (18% maximum, bid down), and unredeemed certificates move to a Clerk of the Circuit Court tax deed auction after about two years, under Florida Statutes Chapter 197.

on or about June 1, 2027
Next cert sale
In person
Deed format
18%
Max rate
bid down
2
Redemption
years

Verified Jul 4, 2026 against official county and state sources.

How Union County sells delinquent taxes

Tax certificate sale (lien)

Handled at the Tax Collector's office; no online auction platform found
Run by
Union County Tax Collector
Frequency
annual
Typical timing
On or before June 1 annually (the 2026 sale was held 05/29/2026)
Next expected
on or about June 1, 2027 (window; exact date posts closer to the sale)
Sale list
Tax certificate information

Registration and deposit

Union's delinquent list is very small (one certificate advertised for 2026), and the Florida Department of Revenue sale list shows the Tax Collector's office address rather than an auction website. Contact the Tax Collector at 55 W. Main St., Lake Butler for the current certificate sale process.

The Florida Department of Revenue 2026 sale list shows a Tax Collector office address, not an auction website, for Union, consistent with an in-office sale.

Tax deed sale

In person
Run by
Union County Clerk of the Circuit Court and Comptroller
Frequency
As scheduled; in-person auctions
Typical timing
In-person auctions in the lobby of the Union County Courthouse at 11:00 a.m.
Sale list
Tax deed sales

Registration and deposit

Tax deed sales are held in person in the courthouse lobby. Contact the Clerk for current registration, deposit, and payment requirements.

Florida clerks run tax deed sales online or in person at the courthouse. Confirm the platform or location on the county Clerk page.

Over-the-counter (leftover) purchases

Parcels unsold at a tax deed sale become available through the Clerk's List of Lands Available for Taxes. County-held certificates are available from the Tax Collector.

New to this path? Read how over-the-counter certificates work.

County offices

Tax Collector (runs the certificate sale)

Union County Tax Collector

Lisa B. Johnson

(386) 496-3331

55 W. Main St., Room 108, Lake Butler, FL 32054

Official website

Clerk of the Circuit Court (runs the deed sale)

Union County Clerk of the Circuit Court and Comptroller

Kellie Hendricks Rhoades, CPA

(386) 496-3711

55 West Main Street, Room 103, Lake Butler, FL 32054

Official website

Notes for Union County

  • Union is Florida's smallest county by area and had only one delinquent tax certificate advertised for 2026, so its certificate sale is handled at the Tax Collector's office rather than on an online auction platform.
  • Tax deed sales are held in person in the lobby of the Union County Courthouse in Lake Butler at 11:00 a.m.
  • The Tax Collector and the Clerk both operate from the Union County Courthouse at 55 West Main Street in Lake Butler. Confirm the current Clerk officeholder and deposit terms before relying on them.

Florida statewide rules

Max interest rate
18% (bid down in 0.25% steps)
Minimum return
5% floor at redemption
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.
Deed 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.
Homestead deeds
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.
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.
Governing statute
F.S. Chapter 197

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.

See the full Floridarules and every county →

Frequently asked questions

Does Union County, Florida sell tax liens or tax deeds?

Union County follows Florida's hybrid system. The Tax Collector sells 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.

When is the Union County tax certificate sale?

On or before June 1 annually (the 2026 sale was held 05/29/2026). Registration and bidding happen on the county's online platform. Always confirm the exact date with the Tax Collector before the sale.

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.

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Compare sale calendars, platforms, and rules across the state, or read the guides before you bid.

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