The governing law
Florida sells tax-lien certificates and tax deeds through separate procedures. The Collector sells certificates on delinquent parcels; those certificates do not transfer ownership. An eligible holder may apply for a deed sale after the statutory waiting period, and the property is then auctioned. Chapter 197 governs these procedures.
F.S. Chapter 197
Read the statuteTax Collections, Sales, and Liens
The umbrella chapter for property-tax collections, sales, and liens. Every section below lives inside it, and it is the one citation to remember for the whole Florida process.
F.S. 197.432
Read the statuteSale of tax certificates for unpaid taxes
Governs the annual tax certificate sale. The Tax Collector sells a certificate on each delinquent parcel, and investors bid the interest rate down from the statutory maximum to win it.
F.S. 197.472
Read the statuteRedemption of tax certificates
Sets how a tax certificate is redeemed: who may pay it off, and that the owner owes the face amount plus accrued interest, the minimum return, and a redemption fee.
F.S. 197.502
Read the statuteApplication for obtaining tax deed by holder of tax sale certificate; fees
Lets a certificate holder apply for a tax deed once the redemption window has run, and defines how the opening bid at the deed sale is built from taxes, certificates, interest, and fees.
F.S. 197.542
Read the statuteSale at public auction
Governs the Clerk of Court tax deed auction: the property goes to the highest bidder, with a deposit due at the sale and the balance due shortly after.
Want the mechanics in plain English instead of statute numbers? See how to buy in Florida, the redemption period, and the full Florida walkthrough.
Statute citations verified Oct 3, 2026. Statutes are amended; always confirm the current text at the official link before you rely on it.
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.