Florida runs both paths. You can buy a tax lien certificate at a county sale run by the County Tax Collector. Or you can bid on the property itself at the tax deed sale, held once a certificate goes unredeemed long enough to force one.
Each step below is drawn from Florida statute, not general advice. The exact sale dates, platform, and deposit amounts are set county by county, so confirm the specifics on your county page before you register.
New here? Most beginners start with a certificate (the lien path). The deed steps below apply once you hold a certificate long enough to force a sale, or you bid directly at a tax deed auction. Not sure which is for you? Start with tax lien vs tax deed.
Learn the timeline and lien priority
Property taxes become delinquent on April 1 following the assessment year, or immediately after 60 days have expired from mailing the original tax notice, whichever is later. A later delinquency date extends the chapter’s related collection and administrative periods by the same number of days. Understand this before you commit any money.
Find the advertised delinquent list
Before the certificate sale, the County Tax Collector advertises the delinquent parcels. On or before June 1, or the 60th day after delinquency, whichever is later, with advertising once each week for three weeks. A Saturday, Sunday or legal-holiday deadline extends to the next working day. Pull that list for your target county and shortlist the parcels worth researching.
Register, deposit, and bid the rate down
Register on the county’s certificate-sale platform and fund the required deposit. At the sale you bid the interest rate down: it opens at the statutory maximum of 18 percent and drops in 0.25 percent steps, and the lowest rate wins. See the Florida rate rules. A redeemed certificate pays at least a 5 percent floor. A zero-percent bid earns no interest and is exempt from the mandatory 5 percent minimum at redemption. Holding a certificate can permit an eligible deed application after the waiting period; it does not guarantee ownership.
Collect interest or wait out redemption
The annual bid rate is calculated monthly from the first day of each month. At redemption, F.S. 197.472(2) applies accrued interest or an absolute 5 percent of the face amount, whichever is greater, except for zero-percent bids. The minimum is not an annual rate. F.S. 197.172(2) bars certificate interest and that minimum during the first 60 days after delinquency, except for the separate pre-sale charge. The owner (or anyone) can redeem a certificate at any time after it is issued, up until full payment for the tax deed is made to the Clerk, which cuts off redemption even before the deed is formally issued. The two-year clock that lets a certificate holder apply for a tax deed runs from April 1 of the year the certificate was issued. To redeem, the owner pays the redeemer pays the certificate amount, applicable interest and charges, and a $6.25 fee per certificate. F.S. 197.472(2) sets a 5 percent minimum when it exceeds the bid interest, except for zero-rate certificates. F.S. 197.172(2) bars certificate interest and that minimum during the first 60 days after delinquency, except for the separate pre-sale charge. If they redeem, that payoff is your return; if they never do, the certificate becomes your path to the property.
Apply for a tax deed
A certificate holder applies for a tax deed after two years have elapsed since April 1 of the year the certificate was issued, and before the certificate expires. For an individual certificate, the opening bid includes the applicant’s certificate redemption amount, application payments, costs and fees, later certificates, current taxes if due, and omitted taxes. The Clerk calculates the current amount; county-held applications have a separate statutory calculation. For property assessed as homestead on the latest tax roll, the opening bid also includes one-half of its latest assessed value.
Bid at the tax deed auction
The Clerk of the Circuit Court sells the property at public auction to the highest bidder. The high bidder posts a nonrefundable deposit of 5 percent of the bid or $200, whichever is greater, at the time of the sale, applied to the final price. Under F.S. 197.542(2), the highest bidder must pay the final bid, documentary stamp tax and recording fees within 24 hours, excluding weekends and legal holidays. Nonpayment cancels the bids and requires readvertising; the deposit pays the resulting costs, with any remainder applied to the opening bid. If no higher bid defeats the certificate holder, subsection (1) instead gives that holder 30 days to pay the remaining minimum bid, documentary stamp tax and recording fees.
Or buy over the counter
You do not have to wait for an auction. Eligible county-held certificates may be purchased after issuance and before a deed application, subject to statutory restrictions. The purchase amount includes face value, interest through purchase at 1.5 percent per month or fraction, costs and charges, and a $6.25 purchase fee. A certificate purchase does not buy the land. Land enters the Lands Available list under the no-bid and certificateholder-payment conditions in F.S. 197.502 and 197.542. The county may purchase during the first 90 days or waive that right; other buyers may then purchase for the current opening bid. The statute provides for escheat three years after the public-sale date.
One more step: clear the title
Winning a tax deed does not hand you marketable title. Before you can resell to a normal buyer or insure the parcel, you will usually need a quiet title action, which takes months and costs money. Fold that cost into your maximum bid and read what you actually own after a tax deed before you bid. A tax deed also does not wipe out everything: select governmental and municipal liens can survive, and a federal tax lien carries a 120-day IRS redemption right, so check what survives a tax deed too.
Buying tax liens and deeds in Florida: common questions
How do you buy a tax lien or tax deed in Florida?
Can you buy Florida tax liens and deeds online?
More Florida answers, including redemption and statute detail, are on the Florida tax sale FAQ.
New to this? Start with tax lien vs tax deed and the full Florida walkthrough, then value a parcel with the due diligence guide.
Steps verified Oct 3, 2026 against Florida statutes.
Tax Sale Atlas publishes educational information about public tax sale processes. This is not legal, financial, or investment advice. Rules, dates, and fees change; confirm with the office that runs the sale before you bid.