Behind on Property Taxes in Putnam County, FL?

Back Taxes in Putnam County: Your Options

This page explains what happens in Putnam County, Florida when property taxes on a lot go unpaid. It covers the due dates, the tax certificate sale, the tax deed process run by the Clerk, how to find out what you owe, and the choices you have. It is written for owners of vacant land, 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 the taxes, 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 Putnam County property taxes are due and when they become delinquent

The Putnam County Tax Collector mails tax bills on November 1. Florida law makes taxes due on November 1, or as soon after that as the certified tax roll reaches the Tax Collector (s. 197.333, F.S.). If you pay early, you get 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.

Taxes become delinquent on April 1 (s. 197.333, F.S.). From that date, Florida law adds a minimum charge of 3 percent (s. 197.172, F.S.). The Tax Collector says delinquent taxes must be paid by cashier's check, certified check, cash or money order.

Your bill can include more than the tax on value. Non-ad valorem assessments are flat charges that do not depend on what the lot is worth. In Putnam County, many platted areas are in a Municipal Service Benefit Unit (MSBU) that pays for road paving or upkeep. The county lists MSBU advisory committees for areas such as ILE South, St Johns Riverside Estates and River Ridge, St. Johns Harbor Unit 3, West Putnam and Interlachen Boulevard. These charges apply to a vacant lot too. If they go unpaid, the Tax Collector says they are included in the tax certificate along with the taxes.

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

If the taxes stay unpaid, the Tax Collector advertises the delinquent list once a week for 3 weeks. Then the office 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.). Putnam County holds this sale online at putnamtaxsale.com. The certificate amount covers the unpaid taxes, non-ad valorem assessments, the 3 percent interest, the Tax Collector's 5 percent commission and advertising costs.

A tax certificate is not a sale of your land. It is a lien. Bidders compete on the interest rate they will accept. Bidding starts at 18 percent and goes down, and the lowest rate wins (s. 197.432, F.S.). If nobody bids, the certificate goes to the county at 18 percent. You still own the lot, but the debt now grows with interest.

After 2 years have passed since April 1 of the year the certificate was issued, the holder can apply for a tax deed (s. 197.502, F.S.). In Putnam County, tax deed applications are filed through the Tax Collector at realtda.com. The applicant must also pay off any other certificates and taxes due on the parcel. The county must apply for a tax deed on its own certificates when the property is valued at $5,000 or more. Before a sale, the Tax Collector must send notice to the titleholder of record and others with recorded interests.

The Putnam County Clerk of the Circuit Court then sells the land at an online tax deed auction at putnam.realtaxdeed.com. The Clerk says these sales are administrative, with no court case. If the land sells for more than the opening bid, the extra money (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 a certificate holder never applies for a deed, the certificate is canceled 7 years after it was issued (s. 197.482, F.S.).

How much you owe and how to get a payoff amount

Start with the Tax Collector's online tax search, which shows each year's bill and whether it is paid. For a delinquent account or a certificate, call the Tax Collector at (386) 329-0282 and ask for the amount to redeem all certificates and pay all delinquent years through a given date. Interest keeps adding up, so the payoff depends on the day you pay.

Under Florida law, the redemption amount is the face amount of the certificate plus interest, costs and charges. Interest has a minimum of 5 percent of the face amount, 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, who then pays the certificate holder. If a tax deed application has been filed, the amount also includes the application costs, so ask the Tax Collector for the current figure and check the Clerk's tax deed list for a sale date.

• Online bill search and payment: ptaxweb.putnamtax.com
• Tax Collector: 312 Oak Street, Palatka, FL 32177, (386) 329-0282
• Clerk tax deed sales: putnam.realtaxdeed.com, (386) 326-7600
• MSBU questions: Putnam County Public Works, (386) 329-0346

Your options if you are behind

You have more than one choice, and the right one 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. Florida's plan lets you pay the coming year's taxes in four quarterly payments (June, September, December, March) with discounts of 6, 4.5 and 3 percent on the first three. Your estimated taxes must be more than $100, you apply by April 30, and you must make the June payment to stay in (s. 197.222, F.S.). This plan is for current taxes. It does not spread out back taxes that are already delinquent, so ask the Tax Collector if any other option applies to you.
• Sell the lot. A buyer can pay the back taxes 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 Putnam County 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 payment redeems the tax certificates, so the buyer gets the land free of the tax lien. You get the rest of the price.

If a tax deed application is already on file, timing matters. The redemption has to be paid before the tax deed is issued. Tell your buyer or closing agent about any application or sale date right away so they can order the payoff in time.

If you inherited the lot, the title company will also need to see who has the right to sign. That can take extra time, so it helps to start early.

What EasyLotBuyer does

EasyLotBuyer buys vacant land in Putnam 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.

When a lot has back taxes, they are paid off at closing from the sale. You do not need to pay them first. If you would rather keep the land, the contacts on this page are the right places to start.