Florida Tax Certificate Properties: Delinquency, Certificates and Tax Deeds

When property taxes become delinquent

The Florida Department of Revenue states that unpaid property taxes generally become delinquent on April 1 and that tax certificates are sold on unpaid items by June 1. Property taxes are administered locally, so the county tax collector is the current source for account and sale information.

Certificate sale and tax deed are different events

A certificate record should not be labeled a completed property sale. Research should follow later redemption, cancellation, deed application, auction and recorded-deed records.

• Delinquency: the county reports that property taxes remain unpaid.
• Tax certificate: an interest associated with the unpaid taxes is sold under Florida’s statutory process.
• Tax deed application: a later step that may be available under the governing requirements.
• Tax deed sale and deed: later events that can result in a recorded conveyance.

Use the county’s current records

Florida’s Department of Revenue publishes statewide guidance and county tax-certificate-sale information, but county tax collectors and clerks administer the operative local records. Effective dates and sale schedules should be displayed with the property data.