Delinquent Taxes

Real estate taxes become delinquent on April 1st each year.
- Once delinquent, they are advertised in a local newspaper, and the associated advertising and collection costs are proportionately added to each delinquent tax bill.
Tangible taxes become delinquent on April 1st, at which point a 1.5% interest charge and advertising costs are added to the total amount due.
- Pursuant to Florida statutes, tax warrants are issued on May 1st of the following year for all unpaid tangible taxes. Within 30 days, the Tax Collector requests a circuit court order to levy and seize the property to recover the unpaid taxes and associated costs.

Tax Certificate Sale

By June 1st, the Tax Collector must conduct a tax certificate sale for any unpaid taxes. This sale operates on a competitive bid basis, starting at 18% interest and decreasing. The winning bidder pays the delinquent taxes and receives a certificate that acts as a first lien on the property.

To redeem the certificate, the property owner must pay the Tax Collector the delinquent taxes, plus accrued interest, advertising costs, and fees. The Tax Collector will then reimburse the certificate holder, removing the tax lien from the property.

If the certificate is not redeemed within two years, the certificate holder can apply for a tax deed. The property owner is notified, and if taxes remain unpaid, the Seminole County Clerk of the Circuit Court will auction the property to the highest bidder.

Tax Certificate FAQs

The 2024 Seminole County tax certificate sale will be hosted on the county’s tax certificate auction site at Lienhub.com.

How do I register for the Seminole County public auction tax certificate sale?

To participate as bidder in Seminole County’s public auction for tax certificates, please register online at https://lienhub.com/county/seminole.

What is the order of the public auction sale?

Tax certificates are auctioned according to the parcel number sequence as listed on the advertised Seminole County tax roll.

Can the tax certificates be sold in blocks?

Tax certificates are auctioned individually, with each representing a single parcel as listed on the tax roll. They are not sold in groups or blocks, ensuring that each certificate is auctioned separately.

What happens to low tax value homestead property and property in litigation?

Tax Certificates for homestead parcels with a taxable amount under $250.00 or for properties currently in litigation are automatically struck off to the County as per subsection 197.432(4). These certificates will be listed on the delinquent tax roll in numerical sequence with other delinquent parcels but will not be available for purchase during the tax certificate sale.

What is the life of a county tax certificate?

Seven (7) years, unless interrupted by a parcel owner filing bankruptcy.

Delinquent Taxes