Florida Tax Deed Sales: How They Work

A Florida tax deed sale is where property actually changes hands over unpaid taxes. It's the end of the road that starts with a tax certificate, and it's the part investors picture when they imagine buying real estate for back taxes. Here's how the process really works, and what the winning bidder gets.

Key Takeaways

• After holding a certificate ~2 years, the holder applies for a tax deed; the county Clerk of the Circuit Court runs the auction (Fla. Stat. 197.502, 197.542).
• For homestead property, the opening bid adds one-half of the assessed value (Fla. Stat. 197.502(6)).
• The winning bidder posts a deposit and must pay in full within 24 hours (Fla. Stat. 197.542).
• Most liens are extinguished, but government liens survive and the title is usually clouded (Fla. Stat. 197.552).

From certificate to deed

Once two years have passed since April 1 of the certificate's issuance year, the holder files an application (with a roughly $75 fee) to move the property to a tax deed sale (Fla. Stat. 197.502). The county Clerk of the Circuit Court then advertises and conducts the public auction, increasingly online (Fla. Stat. 197.542). The original certificate holder isn't guaranteed the property; anyone can bid.

The opening bid

The auction opens at an amount that covers the back taxes, the certificates, interest, and costs and fees. For homestead property there's a big addition: the opening bid also includes one-half of the property's latest assessed value (Fla. Stat. 197.502(6)). That's why homestead tax deeds open much higher than vacant-lot deeds. Win the bid, and you post a deposit (5% or $200, whichever is greater) and must pay the full balance within 24 hours (Fla. Stat. 197.542).

What survives the sale

This is where buyers get burned. A tax deed extinguishes most liens and mortgages if proper notice was given, but unsatisfied government liens (municipal, county, special-district, or community-development-district) survive (Fla. Stat. 197.552), and some easements and recorded restrictions can persist too. The title is also clouded: a title company generally won't insure a tax-deed property until you clear it, often through a quiet-title action that can run well over $1,500 and take months. Never assume you got a clean, insurable title at the gavel.

If there's money left over

When a property sells for more than the opening bid, the extra is surplus, held by the clerk and disbursed by priority: government liens first, then senior lienholders, then junior lienholders, and the former owner last (Fla. Stat. 197.582). Claimants generally have 120 days from notice to file. We cover that in Florida tax deed surplus and overages.

Tax deed sales by county

Each county's Clerk of Court runs its own auctions, usually on an online platform. Start with your county's guide:

• Palm Beach County
• Broward County
• Miami-Dade County
• St. Lucie County
• Martin County
• Indian River County
• Highlands County
• Okeechobee County

Thinking about bidding at a Florida tax deed sale? Pure Equity Realty can help you research a parcel's real value and condition before you commit. Talk to a specialist, and see how to buy tax deed property in Florida.

Frequently asked questions

How do tax deed sales work in Florida?

After a tax certificate goes unredeemed for about two years, the holder applies for a tax deed, and the county Clerk of the Circuit Court auctions the property to the highest bidder (Fla. Stat. 197.502, 197.542). The winner pays in full within 24 hours.

What is the opening bid at a Florida tax deed sale?

It covers back taxes, certificates, interest, and costs. For homestead property, it also includes one-half of the latest assessed value, which makes homestead opening bids much higher (Fla. Stat. 197.502(6)).

Do liens disappear after a Florida tax deed sale?

Most do, but not all. Unsatisfied government liens (municipal, county, special district, CDD) survive, and some easements and restrictions can too (Fla. Stat. 197.552). Plan on a quiet-title action before insuring or reselling.

What happens to extra money from a tax deed sale?

Surplus above the opening bid is held by the clerk and paid out by priority, government liens first and the former owner last, with a 120-day claim window (Fla. Stat. 197.582).

Sources

• Florida Statutes Chapter 197: 197.502 (application), 197.542 (clerk auction), 197.552 (surviving liens), 197.582 (surplus).
• Fla. Stat. 197.542; Stewart Title and Florida real estate law firms (clouded title / quiet title).

Published June 20, 2026. General information, not legal or investment advice; confirm procedures with the county clerk of court and a Florida attorney.