Property tax is delinquent on April 1 and is subject to penalties and interest. Delinquent property tax cannot be paid online. Delinquent payments must be received on or before the last working day of the month to be considered paid in that month. Postmark date is not proof of payment once a tax is delinquent.
Tax Certificates
If delinquent property taxes remain unpaid, the Constitutional Tax Collector is required by law to hold an annual tax certificate sale to collect the preceding year’s unpaid taxes and associated fees. The tax certificate sale must be held 60 days after the date of delinquency or June 1, whichever is later, per Florida Statute 197.402.
A tax certificate is an enforceable first lien against the property for unpaid real estate property tax. The certificate holder is an independent investor who actually pays the tax for a property owner in exchange for a competitive bid rate of return on the investment. The tax certificate sale allows investors to purchase certificates by paying the tax debt.
What are County Held Certificates?
Certificates that are not purchased during the tax certificate sale are struck to the county and are eligible for purchase at any time after the tax certificate is issued and before a tax deed application is made per Florida Statute 197.4725.
How do I purchase a County Held Certificate?
There are a few steps we suggest you follow:
- Buyers must be registered with RealAuction. Click here to register.
- Research county held certificates. List of current county held certificates.
- Confirm the status of the certificate by emailing [email protected]
- Purchase the certificate either in person by visiting the 3rd floor of our administrative office, mailing or wire certified funds (be sure to include requested certificates) or by participating in a supplemental sale when notified by RealAuction.
Note: County held certificates accrue annual interest of 18% or 1.5% per month.
How do I transfer a tax certificate?
All tax certificates issued to an individual may be transferred at any time before they are redeemed or a tax deed is executed per Florida Statute 197.462. To begin the process of transferring a tax certificate, complete a Certificate Transfer Form.
How do I redeem a tax certificate sold on my property?
Once a tax certificate is sold for delinquent property taxes, an additional $6.25 (collection fee) will be applied to each certificate issued. To redeem a tax certificate, you must pay the delinquent taxes, accrued interest, collection fee and advertising costs to our organization.
Delinquent Property Tax List
For a list of delinquent property taxes click the button below.
Tax Deeds
If the property owner fails to pay the delinquent taxes within two years from the date of delinquency, the tax certificate holder may file a Tax Deed Application (TDA), per Florida Statute 197.502. The TDA is a legal document that initiates the process of the property to be sold at a tax deed sale, conducted by the Clerk & Comptroller’s Office. For more information, please contact the Palm Beach County Clerk of Court and Comptroller.
TDA Redemption
The property owner may retain the property by redeeming the TDA any time before the property is sold at the tax deed sale.