Florida Tax Deed Sales: Certificates, Redemption and Surplus Funds

Last updated November 14, 2026. Citations come from the Florida statutes and official agency pages linked in Sources. Where we could not confirm something on an official page, we say so.

A Florida tax certificate holder may apply for a tax deed after 2 years have passed since April 1 of the issuance year, and the owner can redeem the certificate any time before the deed is issued. Tax deed sales are held by the clerk of the circuit court.

Certificates and redemption

• The holder of a tax certificate may, at any time after 2 years have elapsed since April 1 of the year of issuance and before the cancellation of the certificate, file the certificate and an application for a tax deed with the tax collector of the county where the property is located. (Fla. Stat. Sec. 197.502(1) (2025 Florida Statutes))
• A person may redeem a tax certificate at any time after it is issued and before a tax deed is issued, unless full payment for a tax deed has been made to the clerk; the redeemer pays face amount plus interest, costs and charges. (Fla. Stat. Sec. 197.472(1))
• When a certificate is redeemed with interest under 5 percent of face, a mandatory minimum 5 percent interest applies, except for certificates with a zero percent interest bid. (Fla. Stat. Sec. 197.472(2))

Sale rules

• For homestead property on the latest tax roll, the opening bid includes, in addition to the amount for nonhomestead property, an amount equal to one-half of the latest assessed value of the homestead. (Fla. Stat. Sec. 197.502 (2025 Florida Statutes))
• Three years after the day land was offered for public sale (and not sold), the land escheats to the county, free and clear. (Fla. Stat. Sec. 197.502 (2025 Florida Statutes))
• Tax deed sale is held at public auction by the clerk of the circuit court of the county where the property is located; the certificate holder may bid like others. (Fla. Stat. Sec. 197.542)
• The high bidder posts a nonrefundable deposit of 5 percent of the bid or $200, whichever is greater, at the sale; if full payment of the bid plus documentary stamp tax and recording fees is not made within 24 hours (excluding weekends and legal holidays), the clerk cancels bids and readvertises. (Fla. Stat. Sec. 197.542)
• The certificateholder's minimum bid includes the redemption amount, costs, and interest at 1.5 percent per month from the month after the date of application through the month of sale; for homestead property, one-half of assessed value is added. (Fla. Stat. Sec. 197.542)
• Upon payment, a tax deed is issued and recorded by the clerk; the clerk must receive full payment before issuing the deed. (Fla. Stat. Sec. 197.542)
• Surplus funds first satisfy each senior mortgage or lien claimant in full before any funds go to junior lien claimants or the former property owner. (Fla. Stat. Sec. 197.582)

What we could not confirm

• The 7-year certificate life and the maximum bid rate.
• The 120-day period for the former owner to claim surplus not confirmed.
• Maximum certificate interest rate bid (18 percent) not confirmed from an opened page.

How to sell a house in Florida when this applies to you

1. Find out what the title company needs. For an inherited or transferred house, that usually means the recorded document that shows who owns it today.
2. Get a payoff for any mortgage and the amount of any unpaid property tax. Both are paid from the sale proceeds at closing.
3. Compare offers on what you net after repairs, commissions and closing costs, not on the headline price.
4. If you want a fast, simple closing, ask for a written cash offer. We buy houses as-is, with no repairs and no agent commission. See how we buy houses in Florida.

Florida Tax Deed Sales FAQ

How long before a tax deed can be issued?

The holder may apply 2 years after April 1 of the issuance year (Sec. 197.502).

Can I redeem?

Yes, any time after issuance and before a deed is issued, unless full payment for a tax deed has been made (Sec. 197.472).

What happens to surplus funds?

They first satisfy senior mortgages or liens before junior lienholders or the former owner (Sec. 197.582).

Can I sell my Florida house as-is?

Yes. A cash buyer purchases as-is, and the title company pays any mortgage and unpaid property tax from the proceeds at closing.

Sources

• Fla. Stat. Sec. 197.472(1)-(2)
• Fla. Stat. Sec. 197.502(1) (2025 Florida Statutes)
• Fla. Stat. Sec. 197.542
• Fla. Stat. Sec. 197.582

This guide is general information, not legal or tax advice. Laws, forms and fees change, so confirm details with the official office or a Florida Florida attorney or tax professional.