In Florida, unpaid property taxes become a tax certificate sold to an investor. If the owner does not redeem it, the certificate holder can apply for a tax deed after two years, and the county clerk then auctions the property. The winner pays a deposit of $200 or 5%, whichever is greater, and the balance within 24 hours.
Reviewed September 19, 2026 by NEWLEVEL Investment RE, a Florida real estate brokerage.
Certificate first, deed later
Each year the tax collector sells certificates for unpaid taxes. The buyer of a certificate pays the taxes and earns interest when the owner redeems. A certificate is a lien, not ownership.
If two years pass from April 1 of the year the certificate was issued and it is still unredeemed, the holder may apply for a tax deed. That application is what sends the property to auction.
The auction
The clerk runs the sale, in most counties online on a RealTaxDeed site that sits beside the foreclosure site. The opening bid covers the certificates, interest, costs and fees. For homestead property it also includes half the assessed value.
The owner can redeem right up until the clerk receives full payment, so a sale can vanish after you have won the bidding.
What we watch: Redemption can happen after the hammer and before you pay. Nothing is yours until the clerk has your money and issues the deed.
What to check before you bid
A tax deed clears most private liens, but not everything.
- Liens held by a county, city or other governmental unit survive
- Certain easements and restrictive covenants survive
- Whether the land is buildable at all: many tax deed lots are slivers, drainage strips or landlocked parcels
- Whether there is a structure, and whether anyone is in it
The title afterwards
Insurers frequently want a quiet title action, or the passage of several years, before they will insure a tax deed title. If your plan is to resell to a financed buyer, build that cost and delay into your number.
Common questions
- How long before a Florida tax certificate becomes a tax deed?
- The certificate holder may apply for a tax deed once two years have passed since April 1 of the year the certificate was issued, if it has not been redeemed.
- Can the owner redeem after a Florida tax deed auction?
- The owner may redeem until the clerk has received full payment for the tax deed. After that the right ends.
What this guide relies on
- Fla. Stat. §197.502 (application for tax deed)
- Fla. Stat. §197.542 (sale at public auction)
- Fla. Stat. §197.552 (tax deeds)
Education, not legal, tax or investment advice. Statutes and clerk procedures change, and lien priority turns on the records in a specific case. Have a Florida attorney or title company review a property before you commit money to it.