Behind on Property Taxes in Florida?

Back Taxes in Florida: Your Options

This page explains what happens in Florida when property taxes on land go unpaid. It covers the due date, the discounts, delinquency on April 1, the tax certificate sale, interest, the tax deed application, the Clerk's tax deed sale, redemption and surplus money. It is written for owners of vacant lots, including people who inherited land with back taxes.

A Florida tax certificate is a lien, not a sale of your land. You keep the land until a tax deed is issued, and you can redeem the certificate or sell the land before then. The back taxes are paid from the sale at closing. This page is general information, not legal or tax advice. For your own parcel, ask your county Tax Collector.

When Florida property taxes are due and go delinquent

Florida property taxes are due November 1, or as soon after that as the county tax roll is certified (s. 197.333, F.S.). Paying early earns a discount: 4 percent in November, 3 percent in December, 2 percent in January and 1 percent in February (s. 197.162, F.S.). In March you pay the full amount.

Unpaid taxes become delinquent on April 1 (s. 197.333, F.S.). Your bill can also include non-ad valorem assessments, such as road or drainage charges. Those apply to vacant lots and are collected the same way.

Penalties and interest

On April 1, a minimum charge of 3 percent is added to delinquent taxes (s. 197.172, F.S.). The Tax Collector then advertises the delinquent list once a week for 3 weeks and adds the advertising cost (s. 197.402, F.S.).

After a certificate is sold, interest runs at the rate the winning bidder accepted, up to 18 percent a year. Under redemption rules, interest is at least 5 percent of the face amount unless the certificate was bid at 0 percent (s. 197.472, F.S.).

What the county does next: tax certificates and the tax deed sale

The Tax Collector sells a tax certificate on each delinquent parcel, on or before June 1 or the 60th day after delinquency, whichever is later (s. 197.402, F.S.). Bidders compete on the interest rate, starting at 18 percent and bidding down. The lowest rate wins. If no one bids, the certificate goes to the county at the top rate (s. 197.432, F.S.).

Two years after April 1 of the year the certificate was issued, the holder can apply for a tax deed. The applicant must pay off other certificates and taxes due on the parcel. The county must apply on its own certificates for property worth $5,000 or more. Notice goes to the titleholder and others with recorded interests (s. 197.502, F.S.).

The Clerk of the Circuit Court then sells the land at a public tax deed sale, which may be online (s. 197.542, F.S.). If the land sells for more than the opening bid, the surplus goes first to lienholders and then to the former owner, who must file a claim within 120 days of the Clerk's notice (s. 197.582, F.S.). If no one applies for a tax deed, a certificate is canceled 7 years after it was issued (s. 197.482, F.S.).

Redemption

You can redeem any time before a tax deed is issued. You pay the Tax Collector the face amount of the certificate plus interest, costs and charges, with a $6.25 redemption fee. The Tax Collector pays the certificate holder (s. 197.472, F.S.).

Once a tax deed application is filed, the amount also includes the application costs. Ask the Tax Collector for a payoff good through the day you will pay, and check the Clerk's tax deed list for any sale date.

Your options if you are behind

Your choice depends on the lot, the amount owed and your plans.

• Pay off the delinquent years and redeem the certificates through the Tax Collector, before a tax deed is issued.
• Use the installment plan for future years. You pay the coming year's taxes in four quarterly payments with discounts. Estimated taxes must be over $100, you apply by April 30, and you must make the first payment to stay in (s. 197.222, F.S.). This plan does not spread out taxes that are already delinquent.
• Sell the land. The back taxes are paid from the sale price at closing.
• Do nothing. After 2 years the certificate holder can apply for a tax deed and the Clerk can sell the land. You could still claim any surplus within 120 days of the Clerk's notice, after lienholders are paid.

Selling land with back taxes in Florida

You can sell a Florida lot with back taxes as long as no tax deed has been issued. At closing, the title company or closing attorney gets a payoff from the Tax Collector and pays it from the sale price. That redeems the certificates, and the buyer gets the land free of the tax lien. You get the rest.

If a tax deed application is already on file, tell your buyer and closing agent right away. The redemption must be paid before the tax deed is issued.

EasyLotBuyer buys vacant land in Florida for cash, including lots with back taxes, liens, title issues or no road access, and land from heirs and estates. We make a cash offer within 24 hours, charge no fees or commissions, and pay the closing costs. We can close in as few as 7 days. Back taxes are paid at closing from the sale.

County guides: Putnam, Charlotte and Brevard

We have county pages with local due dates, sale websites, payoff contacts and local charges such as road assessments:

• Back taxes in Putnam County, FL
• Back taxes in Charlotte County, FL
• Back taxes in Brevard County, FL

Where to check your tax status

Your county Tax Collector sends bills, sells certificates and gives payoff amounts. Most have an online search by parcel number that shows each year and any certificates. The Florida Department of Revenue lists every county Tax Collector and Property Appraiser. For a tax deed sale date, check the county Clerk of the Circuit Court.