Tax Certificate Sale Basics is an information sheet published by the Alachua County Tax Collector in Florida. It explains what happens when real estate taxes are not paid: the tax certificate sale, how bidders earn interest, how owners redeem a certificate and when a tax deed sale can follow. It is one of the resources on Alachua County property tax, useful to prospective bidders and to owners with delinquent taxes. On this page you can fill out the PDF online on FillingPDF and download or print it; the original is published by the Tax Collector at alachuacollector.com.
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What is Tax Certificate Sale Basics – Alachua County, FL?
Tax Certificate Sale Basics is an information sheet from the Alachua County Tax Collector that explains how Florida tax certificate sales work when real estate taxes go unpaid, how bidders earn interest, how owners redeem, and what happens if taxes stay unpaid for two years.
The sheet explains that Florida law requires all real estate taxes to be paid by March 31 each year. If they are not, Tax Collectors must auction "tax certificates" on or before June 1st. A tax certificate is a lien against the property, not a sale of the land. Bidders bid on rates of interest, so in effect they extend a loan to cover the delinquent taxes. The bidder who accepts the lowest rate is awarded the certificate and pays the delinquent taxes, late-payment penalties, costs of the sale and advertising charges, which together become the certificate's "face" value.
It also covers certificates that receive no bids and are held by the Tax Collector as the County's custodian, redemption by the property owner, the tax deed process after two years, and the risks bidders should weigh. The sheet is explanatory: it contains no application and no lines to complete. It states that the sale should not be considered a direct way to obtain land.
Who needs to file Tax Certificate Sale Basics – Alachua County, FL?
The main readers are prospective bidders who plan to take part in the Alachua County tax certificate sale. The sheet tells them to research the properties they plan to bid on, because some parcels may be easements, landlocked property, alleyways or other property with little or no value, and there are no guarantees that certificates turn out to be good investments.
Other groups can use it as well:
- Property owners with unpaid real estate taxes, who can see what redemption requires and that taxes still unpaid two years after becoming delinquent risk forfeiture in a tax deed sale.
- Certificate holders who want to know how a tax deed application works after two years.
- Members of the public who want to examine the County's certificates in the Tax Collector's office after the sale.
Anyone looking for a direct way to acquire land should note the exclusion in the sheet: a tax certificate sale is not that. The sheet names no representative or signature rules, and nothing in it is signed.
When to file Tax Certificate Sale Basics – Alachua County, FL
Nothing on this sheet is filed, but it follows a fixed yearly calendar. Florida law requires real estate taxes to be paid by March 31 each year. Unpaid taxes lead to a tax certificate sale on or before June 1st; in Alachua County the sale is conducted electronically over the internet on or shortly before June 1 of each year. Delinquent taxes are advertised in a local newspaper before the sale.
Interest on a certificate runs from June 1st to the date the property owner redeems it. After two years from the date taxes became delinquent, a certificate holder may apply to the Tax Collector for a tax deed. By law, certificates are canceled after seven years unless extended by some administrative action such as bankruptcy.
How to fill out Tax Certificate Sale Basics – Alachua County, FL
Read how the sale works
Review the sections on the March 31 payment deadline, the sale on or before June 1st and how bidders bid on interest rates.
Research parcels before bidding
If you plan to bid, look up each property first. The sheet warns that some parcels have little or no value and that certificates carry no guarantee.
Review redemption and tax deed rules
Check what an owner pays to redeem a certificate and what a certificate holder must do to apply for a tax deed after two years.
Download or print the PDF
Download or print the PDF from FillingPDF for reference, and call the Tax Collector at 352-264-6968 with specific questions.
How to submit Tax Certificate Sale Basics – Alachua County, FL
The sheet is informational and is not submitted: it prints no mailing address, portal or form lines. The actions it describes go through two channels, the electronic sale and the Tax Collector's office.
- Electronic sale: the tax certificate sale is conducted over the internet on or shortly before June 1 of each year.
- Tax Collector's office: after the sale, the public may examine the County's certificates there and purchase them by paying all delinquent taxes, costs and accrued interest. A certificate can be transferred to another individual by paying a fee to the Tax Collector.
- Redemption: property owners pay the Tax Collector the face of the certificate, all accrued interest and a redemption fee.
- Tax deed application: after two years, a certificate holder applies to the Tax Collector, surrendering the certificates and paying the required fees and costs, including the current taxes.
Ask the Tax Collector for current fee amounts. For questions about the sale, call 352-264-6968. FillingPDF lets you fill out and download the PDF; any action described in it follows the Tax Collector's channels above.
Common mistakes to avoid
- Treating a tax certificate sale as a sale of land; the sheet says it is a lien against the property and not a direct way to obtain land.
- Bidding without researching the parcel; some parcels are easements, landlocked property, alleyways or property with little or no value.
- Assuming a certificate is a guaranteed investment; the sheet states there are no guarantees.
- Bidding as if the sale were a typical auction on price; bidders bid on rates of interest, and the lowest rate accepted wins.
- Expecting a certificate to stay valid indefinitely; by law certificates are canceled after seven years unless extended by an administrative action such as bankruptcy.
- Buying one of the County's certificates without paying all delinquent taxes, costs and accrued interest, which the sheet requires.
- Letting delinquent taxes run past two years; owners then risk forfeiture of the property in a tax deed sale.
Frequently asked questions
What is the Alachua County Tax Certificate Sale Basics?
It is an information sheet from the Alachua County Tax Collector that explains how tax certificate sales work in Florida. It covers unpaid taxes, bidding on interest rates, redemption, tax deeds and the risks for bidders. It is not an application.
Is a tax certificate sale a sale of the property?
No. The sheet says a tax certificate sale is not a sale of land but a lien against the property. It adds that the sale should not be considered a direct way to obtain land.
How does bidding work at the tax certificate sale?
Bidders bid on rates of interest, not on price. The bidder willing to accept the lowest rate is awarded the certificate and pays the delinquent taxes, penalties, sale costs and advertising charges. The sale is conducted electronically over the internet on or shortly before June 1.
What happens when the owner redeems a tax certificate?
The owner pays the Tax Collector the face of the certificate, all accrued interest and a redemption fee. The face amount plus interest goes to the bidder, and interest paid to bidders is reported to the IRS, with Forms 1099 sent to them.
When can a tax deed be requested for unpaid taxes?
After two years from when the taxes became delinquent, a certificate holder may apply to the Tax Collector for a tax deed. The Clerk of the Circuit Court then notifies the owner and lien holders, advertises the sale and auctions the property if taxes remain unpaid.
How long is a tax certificate valid?
By law, certificates are canceled after seven years unless extended by some administrative action such as bankruptcy. A certificate canceled because of certain statutory errors pays the bidder 8 percent interest or the bid amount, whichever is lower.
Who do I call with questions about the tax certificate sale?
The sheet directs questions about the tax certificate sale to 352-264-6968, the number it prints for assistance from the Alachua County Tax Collector.
Can I fill out Tax Certificate Sale Basics on FillingPDF?
You can open the PDF on FillingPDF and download or print it. FillingPDF is an independent service, not connected to the Alachua County Tax Collector, and it does not file, sell or process tax certificates.
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