Florida Tax Deed Due Diligence
Florida is a two-step state: counties first sell tax lien certificates, and a certificate holder can later force a tax deed sale. At the tax deed sale itself there is no post-sale redemption — once the sale is held and payment is made, the former owner cannot buy the property back.
Florida is a two-step state: counties first sell tax lien certificates, and a certificate holder can later force a tax deed sale. At the tax deed sale itself there is no post-sale redemption — once the sale is held and payment is made, the former owner cannot buy the property back.
Sale type
Tax deed (no post-sale redemption)
Redemption in brief
Deed — no redemption
Redemption rights
Under Fla. Stat. Ch. 197, the owner's right to redeem ends when the clerk receives full payment for the tax deed — i.e., there is no redemption period after the tax deed sale. A tax deed issued under §197.552 generally extinguishes the prior owner's liens, subject to limited statutory exceptions such as certain governmental liens.
How the sale works
Tax deed auctions are run by the clerk of court (or online through the county's platform) in all 67 counties. Bidding opens at the statutory minimum (certificate amount, interest, fees, and costs). Because there is no post-sale redemption, diligence must be completed before the auction.
What to verify before you bid
- Which liens survive under §197.552 — most prior-owner liens are extinguished, but certain governmental and municipal liens can survive.
- Any recorded federal tax lien and whether the IRS received notice (26 U.S.C. §7425).
- Whether the property is homestead — this affects the statutory opening bid calculation.
- The physical condition and code-enforcement status — code liens are a common survival issue in Florida.
Key dates & deadlines
| Sale day | Scheduled by the clerk; most counties run online auctions on set weekdays. |
| Redemption | Ends when the clerk receives full payment — no post-sale redemption (Fla. Stat. Ch. 197). |
| Surplus claims | Excess proceeds are held by the clerk and claimed under Ch. 197 procedures. |
Lien survival note
A Florida tax deed under §197.552 generally wipes out the prior owner's private liens (including most HOA/COA assessments). The 12-month / 1% safe harbor in §718.116 and §720.3085 protects first mortgagees, not tax-deed buyers. Governmental liens (e.g., certain municipal and code-enforcement liens) can survive — confirm each.
Primary sources for Florida
Verify everything here against the governing statute and the state's tax authority. Links open the official government source.
State tax authority
Related reading
Florida Tax Deed Due Diligence: A Complete Research Guide for Investors
Read the articleFree tools
Run the numbers and work the checklist
Open the investor toolsThis guide is educational information about Florida tax-sale procedure, not legal or investment advice. Statutes are amended and county practice varies; confirm the current law and your county's specific sale terms with the primary sources above or a licensed attorney before bidding.