Over-the-Counter Tax Certificates & Deeds in Florida

Auctions get the attention, but some of the most accessible Florida tax-sale inventory never sells at one. Certificates and properties that get no bid become available "over the counter," with no bidding war. Here's how OTC works in Florida.

Key Takeaways

• Certificates that get no bid are struck to the county at 18% and become "county-held" (Fla. Stat. 197.432).
• You can buy county-held certificates over the counter, often at the full 18%, with no competition.
• Properties that don't sell at a tax deed auction go on the county's "lands available for taxes" list.
• OTC means less competition but usually less desirable parcels, so diligence matters more.

County-held tax certificates

When a certificate gets no bidder at the annual sale, it's struck to the county at the maximum 18% rate (Fla. Stat. 197.432). These "county-held" certificates can then be purchased over the counter, directly from the county, at that full 18% with no bidding war. For an investor, that's the appeal: you skip the auction and lock in the top rate. The trade-off is that no-bid certificates are often on the least desirable parcels, so research each one. See how the rate works in how Florida's 18% interest works.

"Lands available for taxes"

The deed side has an OTC path too. When a property gets no bid at a tax deed auction, it generally goes onto the county's "lands available for taxes" list and can be purchased afterward through the county. As with county-held certificates, these are the parcels nobody bid on, so treat a low price as a reason to investigate, not a bargain by default. Confirm the current list and process with the county clerk of court.

How to buy over the counter

Start with the county tax collector for county-held certificates and the clerk of court for lands-available properties. Ask for the current list, confirm the price and procedure, and research every parcel's location, zoning, and surviving government liens before you buy. The convenience of OTC doesn't remove the due diligence; it just removes the auction. For the full picture, see our Florida tax lien investing guide and Florida tax deed sales.

Looking at county-held certificates or lands-available parcels in South Florida? Pure Equity Realty can help you vet a parcel before you buy. Talk to us, or browse affordable land for a simpler path.

Frequently asked questions

What are over-the-counter tax liens in Florida?

They're "county-held" tax certificates that received no bid at the annual auction and were struck to the county at 18% (Fla. Stat. 197.432). Investors can buy them over the counter at that full rate, with no bidding.

Can you buy tax deed property over the counter in Florida?

Effectively, yes. Properties that don't sell at the tax deed auction go on the county's "lands available for taxes" list and can be purchased afterward through the county. Confirm the list and process with the clerk of court.

Is buying OTC better than the auction?

It's less competitive and can lock in the 18% rate, but OTC inventory is what nobody bid on, so parcels are often lower quality. The savings in competition can be offset by worse properties, so research each one.

Sources

• Florida Statutes Chapter 197 (197.432 county-held certificates; 197.502 tax deed / lands available).
• Broward County (no-bid certificates struck to county at 18%).

Published June 20, 2026. General information, not legal or investment advice; confirm current lists and procedures with the county tax collector and clerk.