How a Florida tax deed sale works

The steps below follow chapter 197, Florida Statutes, and what county clerks publish. It's a plain summary, not legal advice.

1. Taxes go unpaid. Clerks' pages describe property taxes as due each year, with a tax certificate sale held by the Tax Collector on or before June 1.
2. A certificate is sold. The buyer pays the tax and earns interest if the owner redeems the certificate.
3. The holder applies for a tax deed. Clerks describe this as possible between two and seven years after the certificate was bought, through the Tax Collector.
4. The clerk sets and advertises the sale. Notices run once a week for four weeks in a local newspaper, and owners and lienholders are notified.
5. The sale. Bidding opens at the amount needed to cover taxes, interest and costs. The property goes to the highest bidder, and the certificate holder can bid like anyone else (s. 197.542). Clerks may hold electronic sales instead of live auctions (s. 197.542(4)).
6. Deposit and payment. State law sets a nonrefundable deposit of 5% of the bid or $200, whichever is greater, due at the time of sale (s. 197.542(2), Florida Statutes). Full payment, documentary stamp tax and recording fees are due within 24 hours, excluding weekends and legal holidays. If a buyer doesn't pay, the clerk cancels the bids and re-advertises the sale.
7. The deed is issued. Any money above the opening bid becomes surplus funds.

What a tax deed doesn't promise

Collier's clerk says: The Tax Deed issued by the Clerk does not guarantee clear and marketable title to the property. Duval's clerk calls it a buyer-beware situation. Clerks generally don't warrant title or a parcel's condition, so research each parcel before you bid. A lien of record held by a municipal or county government can survive a tax deed (s. 197.552, as quoted by Franklin's clerk), so check for those.

Lands available for taxes

A property that gets no bids can go on the county's list of lands available for taxes. Duval's clerk says that ninety days after the sale, any person or governmental unit may purchase the land from the list. Ask the clerk for the current purchase amount: Brevard's clerk warns that the minimum bids shown online for these properties are not the current amount.

Online or in person

44 counties sell online and 19 in person. Online sales usually need registration and a funded deposit days ahead; live sales usually need you, or someone for you, there on time with the deposit. Check your county.

Statute sections were read at leg.state.fl.us on November 6, 2026. Laws change, so read the current text or ask an attorney.