Behind on Property Taxes in Brevard County, FL?

Back Taxes in Brevard County: Your Options

This page explains what happens in Brevard County, Florida when property taxes on a lot go unpaid. It covers the due dates, the flat assessments on the bill, the tax certificate sale, the Clerk's tax deed sale, how to find out what you owe, and the choices you have. It is written for owners of vacant lots in places like Palm Bay, Malabar, Cocoa and Titusville, including people who inherited a lot with back taxes.

Back taxes do not stop you from selling. Until a tax deed is issued, you still own the land, and you can pay, redeem the certificates, or sell the lot and have the taxes paid from the sale at closing. This page is general information, not legal advice; for your own case, ask the Tax Collector, the Clerk or a Florida attorney.

When taxes are due, what is on the bill, and when they become delinquent

The Brevard County Tax Collector mails tax bills around November 1. Florida law makes taxes due on November 1, or as soon after that as the certified roll reaches the Tax Collector (s. 197.333, F.S.). Paying early earns a discount based on the postmark: 4 percent in the first 30 days after mailing, 3 percent in December, 2 percent in January and 1 percent in February (s. 197.162, F.S.). In March there is no discount.

Taxes become delinquent on April 1, and a mandatory 3 percent minimum charge is added (s. 197.172, F.S.). If payment is not received by April 30, the Tax Collector says the account is advertised three times in the newspaper and cannot be removed once published. An advertising fee and an auction listing fee are then added.

A vacant lot can also carry non-ad valorem assessments. These are set amounts, not based on value, and they show below a bold line on the tax notice. They are billed on an October 1 to September 30 fiscal year. In Brevard, examples include county and city stormwater fees, the Port Malabar Unit 55 maintenance charge, Town of Malabar stormwater, and the Melbourne-Tillman Water Control District fee in parts of Palm Bay and south Brevard. Unpaid assessments are part of the back taxes.

What happens next: tax certificates, tax deed applications and the Clerk's sale

The Tax Collector advertises the delinquent real estate list once a week for 3 weeks, then holds the tax certificate sale, which begins on or before June 1 (s. 197.402, F.S.). Brevard holds the sale online through LienHub (lienhub.com/county/brevard). Bidders compete on the interest rate they will accept, starting at 18 percent and going down, and the lowest rate wins (s. 197.432, F.S.). If no one bids, the certificate goes to the county at 18 percent.

The Tax Collector calls a tax certificate a valid first lien on the property. It does not give the holder title. You still own the land, but the debt now earns interest for the holder.

If the certificate is not redeemed, the holder can apply for a tax deed once 2 years have passed since April 1 of the year the certificate was issued (s. 197.502, F.S.). The applicant must also pay off any other certificates and taxes due. The county must apply for a tax deed on its own certificates when the property is valued at $5,000 or more. Notice goes to the titleholder of record and others with recorded interests.

The Brevard County Clerk of the Court then sells the land at an online auction at brevard.realforeclose.com. Pending tax deed cases can be viewed at brevard.realtdm.com. 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.). A certificate with no deed application is canceled after 7 years (s. 197.482, F.S.).

How much you owe and how to get a payoff amount

You can look up your account at brevard.county-taxes.com, which shows each year's bill. For an exact payoff on a delinquent account, call the Tax Collector at (321) 264-6930 and ask for the amount to pay all delinquent years and redeem all certificates through the date you plan to pay. The amount grows with interest, so it depends on the day you pay.

Under Florida law, redeeming a certificate costs the face amount plus interest, costs and charges. Interest has a minimum of 5 percent unless the certificate was bid at 0 percent, and there is a $6.25 redemption fee (s. 197.472, F.S.). You pay the Tax Collector, not the Clerk. The Tax Collector accepts cash, cashier's check, certified check, money order (payable to Brevard County Tax Collector) or credit or debit card for certificate redemptions.

If a tax deed application is already filed, the Clerk's tax deed office can tell you the case status and sale date. The Clerk asks for written requests for a current minimum bid and allows up to 30 days to answer, so ask early.

• Account lookup and payment: brevard.county-taxes.com
• Tax Collector: (321) 264-6930
• Clerk tax deed cases: brevard.realtdm.com, (321) 637-5413, taxdeedclerks@brevardclerk.us

Your options if you are behind

Which option fits depends on the lot, the amount owed and your plans.

• Pay it off. Pay the delinquent years and redeem the certificates through the Tax Collector. You can redeem at any time before a tax deed is issued (s. 197.472, F.S.).
• Use the installment plan for future years. If your estimated taxes are more than $100, you can pay in four quarterly payments in June, September, December and March (s. 197.222, F.S.). Brevard says the application must reach the office before May 1, and you stay in as long as you make the first payment by June 30. The Tax Collector says taxes cannot be put on an installment plan after they are delinquent.
• Sell the lot. A buyer can pay the back taxes and assessments from the price at closing. See the next section.
• Do nothing. The certificate holder can apply for a tax deed after 2 years and the Clerk can sell the lot. You would lose the land. You could still claim any surplus within 120 days of the Clerk's notice, but liens are paid first (s. 197.582, F.S.).

How selling works when taxes are owed

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

If a tax deed application is on file, tell your buyer or closing agent right away. The redemption has to be paid before the deed is issued, so the Clerk's sale date sets the deadline.

What EasyLotBuyer does

EasyLotBuyer buys vacant land in Brevard County for cash, including lots with back taxes, liens, title issues or no road access. We make a cash offer within 24 hours. There are no fees or commissions, and we pay the closing costs. We can close in as few as 7 days.

Back taxes and assessments are paid off at closing from the sale, so you do not need to pay them first. If you plan to keep the land, the Tax Collector and Clerk contacts below are the right places to start.