What Is a Tax Sale?
A tax sale is a sale conducted by the government to collect unpaid property taxes. When an owner fails to pay property taxes, the county can ultimately sell an interest in the property to recover the delinquent amount. In Florida, this happens in two stages: first the sale of a tax certificate, and later, if the debt remains unpaid, a tax deed sale of the property itself.
How Florida's Two-Step Process Works
- Tax certificate sale — investors bid to pay the delinquent taxes; the winning bidder receives a certificate earning interest, governed by Chapter 197, Florida Statutes
- Redemption — the owner can reclaim the property by paying the taxes, interest, and fees before a deed issues
- Tax deed sale — if not redeemed (generally after two years), the certificate holder can apply for a tax deed and the property is auctioned
Why It Matters
A tax sale can transfer ownership for far less than market value, which attracts investors — but tax-deed titles can carry risks and may need a quiet title action to become fully marketable and insurable. For owners, the key point is that unpaid taxes can ultimately cost them the property, and that the right of redemption offers a window to prevent that loss.
Related Terms
- Tax Deed — Issued at the end of the process
- Right of Redemption — How an owner stops a tax sale
- Unmarketable Title — A common concern with tax-deed titles
Barnes Walker Real Estate
Barnes Walker's attorneys handle tax-deed, redemption, and quiet title matters for Florida owners and investors. Request a legal inquiry for assistance.
Florida Law Reference
Fla. Stat. Ch. 197
Governs the collection of delinquent property taxes through the sale of tax certificates and, ultimately, tax deeds, including the owner’s right to redeem before a deed issues.
Reviewed by the attorneys at Barnes Walker, Goethe, Shea & Robinson, PLLC