Florida

After 2 years have elapsed since April 1 of the year the certificate was issued, the holder may apply for a tax deed (§197.502(1)). At the certificate sale, each certificate goes to the bidder who demands the lowest interest rate, not above the maximum rate allowed (§197.432(6)). If bidders offer the same lowest rate, the tax collector decides how to pick the bidder; the bid received first and a random-number generator are accepted methods (§197.432(6)). A certificate that is not purchased is struck to the county at the maximum rate allowed (§197.432(6)). On redemption, the person redeeming pays the interest rate due or the 5 percent mandatory minimum interest, whichever is greater, except on certificates with a zero percent bid (§197.472(2)). The holder who applies for a tax deed pays the tax collector all amounts required for redemption or purchase of all other outstanding certificates on the property (§197.502(2)). The tax deed property is sold at public auction by the clerk of the circuit court (§197.542(1)). Interest on a county-held certificate that is bought is calculated at 1.5 percent per month, or a fraction thereof, to the date of purchase (§197.4725(2)). Any person may buy a county-held tax certificate after it is issued and before a tax deed application is made (§197.4725(1)). Statutes: FL Stat §197.172 (interest rate), §197.432 (certificate sale), §197.4725 (county-held certificates), §197.472 (redemption), §197.502 (tax deed application), §197.552 (tax deeds).

After 2 years have elapsed since April 1 of the year the certificate was issued, the holder may apply for a tax deed (§197.502(1)). FL Stat §197.432, §197.502.

The maximum interest rate on a tax certificate is 18 percent per year (§197.172(2)). On redemption, the person redeeming pays the interest rate due or the 5 percent mandatory minimum interest, whichever is greater, except on certificates with a zero percent bid (§197.472(2)). A tax certificate may not bear interest, and the §197.472(2) mandatory minimum interest may not be levied, during the 60 days after delinquency, except the 3 percent mandatory interest under §197.172(1). FL Stat §197.172, §197.472.

Después de transcurridos 2 años desde el 1 de abril del año en que se emitió el certificado, el titular puede solicitar una escritura fiscal (§197.502(1)). En la venta de certificados, cada certificado se adjudica al postor que pide la tasa de interés más baja, sin exceder la tasa máxima permitida (§197.432(6)). La propiedad con escritura fiscal se vende en subasta pública por el secretario del tribunal de circuito (§197.542(1)). Cualquier persona puede comprar un certificado fiscal en poder del condado después de emitido y antes de que se presente una solicitud de escritura fiscal (§197.4725(1)). Estatutos: FL Stat §197.172 (tasa de interés), §197.432 (venta de certificados), §197.4725 (certificados en poder del condado), §197.472 (redención), §197.502 (solicitud de escritura fiscal), §197.552 (escrituras fiscales).

Después de transcurridos 2 años desde el 1 de abril del año en que se emitió el certificado, el titular puede solicitar una escritura fiscal (§197.502(1)).

La tasa de interés máxima de un certificado fiscal es 18 por ciento anual (§197.172(2)). En la redención, quien redime paga la tasa de interés adeudada o el interés mínimo obligatorio de 5 por ciento, lo que sea mayor, excepto en certificados con puja de cero por ciento (§197.472(2)).

• The certificate goes to the bidder who demands the lowest interest rate (§197.432(6)).
  Statute text

  Each certificate shall be awarded to the person who will pay the taxes, interest, costs, and charges and will demand the lowest rate of interest, not in excess of the maximum rate of interest allowed by this chapter.

• A certificate may be redeemed until a tax deed is issued, unless full payment for the deed has been made to the clerk (§197.472(1)).
  Statute text

  A person may redeem a tax certificate at any time after the certificate is issued and before a tax deed is issued unless full payment for a tax deed is made to the clerk of the court

• Once a tax deed has been issued for 4 years, no action may be brought by the former owner or a claimant under the former owner (§95.192(1)).
  Statute text

  When a tax deed has been issued to any person under s. 197.552 for 4 years, no action shall be brought by the former owner of the property or any claimant under the former owner.

• A lien of record held by a municipal or county government, special district or community development district that is not satisfied from the sale proceeds survives the tax deed (§197.552).
  Statute text

  a lien of record held by a municipal or county governmental unit, special district, or community development district, when such lien is not satisfied as of the disbursement of proceeds of sale under the provisions of s. 197.582, shall survive the issuance of a tax deed

• On redemption, the person redeeming pays the interest rate due or the 5 percent mandatory minimum interest, whichever is greater, except on certificates with a zero percent bid (§197.472(2)). A tax certificate may not bear interest, and the §197.472(2) mandatory minimum interest may not be levied, during the 60 days after delinquency, except the 3 percent mandatory interest under §197.172(1).
  Statute text

  The person redeeming the tax certificate shall pay the interest rate due on the certificate or the 5 percent mandatory minimum interest, whichever is greater. This subsection applies to all county-held tax certificates and all individual tax certificates except those with an interest rate bid of zero percent.

  Statute text

  a tax certificate may not bear interest, and the mandatory interest as provided by s. 197.472(2) may not be levied during the 60-day period following the date of delinquency, except for the 3 percent mandatory interest charged under subsection (1)

• A tax certificate for less than $250 in delinquent taxes on homestead property is not sold at auction; the tax collector issues it to the county at the maximum rate allowed (§197.432(4)).
  Statute text

  less than $250 in delinquent taxes on property that has been granted a homestead exemption for the year in which the delinquent taxes were assessed may not be sold at public auction or by electronic sale as provided in subsection (1) but must be issued by the tax collector to the county at the maximum rate of interest allowed

• Una vez que una escritura fiscal ha sido emitida por 4 años, el dueño anterior o quien reclame bajo él no puede iniciar ninguna acción (§95.192(1)).
  Statute text

  When a tax deed has been issued to any person under s. 197.552 for 4 years, no action shall be brought by the former owner of the property or any claimant under the former owner.

• Un gravamen registrado de un gobierno municipal o del condado, un distrito especial o un distrito de desarrollo comunitario que no se pague con el producto de la venta sobrevive a la escritura fiscal (§197.552).
  Statute text

  a lien of record held by a municipal or county governmental unit, special district, or community development district, when such lien is not satisfied as of the disbursement of proceeds of sale under the provisions of s. 197.582, shall survive the issuance of a tax deed

• En la redención, quien redime paga la tasa de interés adeudada o el interés mínimo obligatorio de 5 por ciento, lo que sea mayor, excepto en certificados con puja de cero por ciento (§197.472(2)). Un certificado fiscal no puede devengar interés, y no puede cobrarse el interés mínimo obligatorio del §197.472(2), durante los 60 días posteriores a la morosidad, salvo el interés obligatorio de 3 por ciento del §197.172(1).
  Statute text

  The person redeeming the tax certificate shall pay the interest rate due on the certificate or the 5 percent mandatory minimum interest, whichever is greater. This subsection applies to all county-held tax certificates and all individual tax certificates except those with an interest rate bid of zero percent.

  Statute text

  a tax certificate may not bear interest, and the mandatory interest as provided by s. 197.472(2) may not be levied during the 60-day period following the date of delinquency, except for the 3 percent mandatory interest charged under subsection (1)

• Ask the tax collector which county-held certificates can be bought (§197.4725).
  Statute text

  Any person may purchase a county-held tax certificate at any time after the tax certificate is issued and before a tax deed application is made.

• Check for liens of record held by the city, the county or a special district; they can survive a tax deed (§197.552).
  Statute text

  a lien of record held by a municipal or county governmental unit, special district, or community development district, when such lien is not satisfied as of the disbursement of proceeds of sale under the provisions of s. 197.582, shall survive the issuance of a tax deed

• Confirm that 2 years have elapsed since April 1 of the year of issuance before applying for a tax deed (§197.502(1)).
  Statute text

  The holder of a tax certificate at any time after 2 years have elapsed since April 1 of the year of issuance of the tax certificate and before the cancellation of the certificate, may file the certificate and an application for a tax deed

• The tax collector is entitled to a 5 percent commission on delinquent taxes and interest when a certificate is sold, and it is included in the certificate's face value (§197.432(12)).
  Statute text

  The tax collector is entitled to a commission of 5 percent on the amount of the delinquent taxes and interest when a tax certificate is sold. The commission must be included in the face value of the certificate.

• Pregunte al recaudador de impuestos qué certificados en poder del condado se pueden comprar (§197.4725).
  Statute text

  Any person may purchase a county-held tax certificate at any time after the tax certificate is issued and before a tax deed application is made.

• Revise si hay gravámenes registrados de la ciudad, el condado o un distrito especial; pueden sobrevivir a una escritura fiscal (§197.552).
  Statute text

  a lien of record held by a municipal or county governmental unit, special district, or community development district, when such lien is not satisfied as of the disbursement of proceeds of sale under the provisions of s. 197.582, shall survive the issuance of a tax deed

• Confirme que han transcurrido 2 años desde el 1 de abril del año de emisión antes de solicitar una escritura fiscal (§197.502(1)).
  Statute text

  The holder of a tax certificate at any time after 2 years have elapsed since April 1 of the year of issuance of the tax certificate and before the cancellation of the certificate, may file the certificate and an application for a tax deed

Platform: Tax collector (certificate sale). Online platform and tax deed sale details: Confirm with the county.

• Contact the county tax collector; the sale starts on the day and time in the sale notice. Confirm with the county.
  Statute text

  the tax collector shall commence the sale of tax certificates on the real property on which taxes have not been paid

• The tax collector may require a reasonable deposit from anyone who wishes to bid (§197.432(7)). Confirm with the county.
  Statute text

  The tax collector may require payment of a reasonable deposit from any person who wishes to bid for a tax certificate.

• The tax collector advertises the certificate sale once each week for 3 weeks before it (§197.402(3)).
  Statute text

  on or before June 1 or the 60th day after the date of delinquency, whichever is later, the tax collector shall advertise once each week for 3 weeks and shall sell tax certificates on all real property having delinquent taxes

• Bids are interest rates; the certificate goes to the lowest rate bid, not above the maximum rate allowed (§197.432(6)). The lowest interest rate bid wins (§197.432(6)).
  Statute text

  Each certificate shall be awarded to the person who will pay the taxes, interest, costs, and charges and will demand the lowest rate of interest, not in excess of the maximum rate of interest allowed by this chapter.

• A county-held certificate can be bought from the tax collector after it is issued and before a tax deed application is made (§197.4725(1)).
  Statute text

  Any person may purchase a county-held tax certificate at any time after the tax certificate is issued and before a tax deed application is made.

Deposit: A reasonable deposit may be required to bid (§197.432(7)). Confirm with the county. Tax deed sale: the high bidder posts a nonrefundable deposit of 5 percent of the bid or $200, whichever is greater (§197.542(2)).

Platform: Recaudador de impuestos (venta de certificados). Plataforma en línea y detalles de la venta de escrituras fiscales: Confirme con el condado.

• Contacte al recaudador de impuestos del condado; la venta comienza el día y la hora indicados en el aviso de venta. Confirme con el condado.
  Statute text

  the tax collector shall commence the sale of tax certificates on the real property on which taxes have not been paid

• El recaudador de impuestos puede exigir un depósito razonable a quien desee pujar (§197.432(7)). Confirme con el condado.
  Statute text

  The tax collector may require payment of a reasonable deposit from any person who wishes to bid for a tax certificate.

• El recaudador de impuestos anuncia la venta de certificados una vez por semana durante 3 semanas antes de la venta (§197.402(3)).
  Statute text

  on or before June 1 or the 60th day after the date of delinquency, whichever is later, the tax collector shall advertise once each week for 3 weeks and shall sell tax certificates on all real property having delinquent taxes

• Las pujas son tasas de interés; el certificado se adjudica a la tasa más baja ofrecida, sin exceder la tasa máxima permitida (§197.432(6)). Se adjudica a la puja de tasa de interés más baja (§197.432(6)).
  Statute text

  Each certificate shall be awarded to the person who will pay the taxes, interest, costs, and charges and will demand the lowest rate of interest, not in excess of the maximum rate of interest allowed by this chapter.

• Un certificado en poder del condado se puede comprar al recaudador de impuestos después de emitido y antes de que se presente una solicitud de escritura fiscal (§197.4725(1)).
  Statute text

  Any person may purchase a county-held tax certificate at any time after the tax certificate is issued and before a tax deed application is made.

Depósito: Puede exigirse un depósito razonable para pujar (§197.432(7)). Confirme con el condado. Venta de escritura fiscal: el mejor postor deposita un anticipo no reembolsable de 5 por ciento de la puja o $200, lo que sea mayor (§197.542(2)).

County-held certificates can be bought (§197.4725)

Any person may buy a county-held tax certificate after it is issued and before a tax deed application is made (§197.4725(1)). Interest on a county-held certificate is calculated at 1.5 percent per month, or a fraction thereof, to the date of purchase (§197.4725(2)).

Cualquier persona puede comprar un certificado fiscal en poder del condado después de emitido y antes de que se presente una solicitud de escritura fiscal (§197.4725(1)). El interés de un certificado en poder del condado se calcula a 1.5 por ciento mensual, o fracción, hasta la fecha de compra (§197.4725(2)).

• Tax collector (certificate sales)
  Statute text

  the tax collector shall commence the sale of tax certificates on the real property on which taxes have not been paid

• Clerk of the circuit court (tax deed sales)
  Statute text

  Real property advertised for sale to the highest bidder as a result of an application filed under s. 197.502 shall be sold at public auction by the clerk of the circuit court

After a tax deed sale, any balance of undistributed funds is retained by the clerk for the benefit of persons described in §197.522(1)(a), as their interests may appear (§197.582(2)(a)). A person who receives the clerk's notice has 120 days from the date of the notice to file a written claim with the clerk for the surplus (§197.582(3)).