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Tax Deed

A guide to Tax Deed Sales

Effective   7/1/2011
Senate Bill 478 became law on July 1, 2011. The following rules will be in effect on all Tax Deed Sales starting July 1, 2011:

  • For each piece of property purchased, the successful high bidder is required to pay a non-refundable deposit equal to 5 percent of the final bid or $200.00, whichever is greater, at the time of the sale.  Payment must be in the form of cash.  If the successful bidder fails to immediately post the deposit, the bid is deemed invalid and the bidding starts over.
  • If tax certificates exist or if delinquent taxes accrued after the filing of the tax deed application, the amount required to redeem such tax certificates or pay such delinquent taxes must now be included in the opening bid.  Therefore, the redemption amount and the opening bid are subject to change without notice.  Call the Levy County Tax Collector’s Office at (352)486-5174 to get the current redemption amount.  The opening bid is available on the Clerk’s web site or by calling our Tax Deed Department at (352)486-5266 ext 1235.
  • In accordance with Florida Statute 197.472(1) , the property owner can redeem his or her property up until the time that the high bidder remits full payment to the Clerk

The Clerk of the Circuit Court is statutorily responsible for conducting Tax Deed Sales and issuing Tax Deeds in the name of the County to the successful high bidders at a sale.

You can click here to search the current lands going up for sale.

Tax Deed Sales and the issuance of Tax Deeds are governed by Chapter 197, Florida Statutes.

There is no case filed in court and no court order is issued for the Clerk to conduct a Tax Deed sale.

The procedure involves a Tax Certificate Holder applying for a Tax Deed through the Tax Collector.  (Tax Certificates are sold to collect delinquent taxes).

Some frequently asked questions

What are Tax Deed Sales?

Tax Deed sales deal with the selling of property that is delinquent in taxes.  A Tax Deed sale occurs after an owner of a Tax Certificate applies to the Tax Collector’s Office for a Tax Deed after the Tax Certificate has been held for the statutory period.

Where can I find out about upcoming sales?

The Clerk advertises Tax Deed sales for four consecutive weeks in a local publication.  We list Tax Deed sales on our Web Site, please use the link above for the current list of lands for sale.  Please call (352) 486-5266 ext. 1235 for verification before attending.

What are some things that I should know before the sale?

There is no pre-registration required in order to participate in the bidding.  You must be physically present at the sale to bid on the property.  Also, we recommend that you research the property and familiarize yourself with it as there may be liens remaining on the property.

What happens if I am successful in a bid for property?

A $200.00 or 5% of the final bid non-refundable deposit will be required on each parcel of land sold at a Tax Deed sale immediately after the sale.  This deposit will be applied to the sale price.  The remainder of the payment must be made within 24 hours from the advertised time of the sale.  Payments must be made in cash or cashier check.  If payment is not received as required, it will be re-advertised and placed up for auction at the next scheduled sale.  If payment is received as required, a Tax Deed will be recorded and mailed to you.  (If proper payment is not received on time, the Clerk has the right not to recognize any bids by you at subsequent sales).

What happens if a property receives no bids?

Tax Certificates owned by the County and no bids are received are placed on a “Lands Available for Taxes” list held by the Tax Collector.  After 90 days, anyone can come and buy the property. (The Tax Collector’s Office determines total sale price).  If the Tax Certificates are owned by an individual or business, that applicant receives the property for the amount they have in the Certificate.