Tax Deed Sales

What is a tax deed sale?


Real property taxes are due each year, and are payable between the months of November of the tax year up to March 31st of the next year. Effective April 1st of each year, any unpaid real property taxes become delinquent property taxes. Each year, the county Tax Collector sells Tax Certificates for delinquent real property taxes on June 1st. The purchaser of a Tax Certificate is referred to as a Certificate-Holder. A Certificate-Holder, after waiting for at least two (2) years, will make application with the Tax Collector for the real property to be sold at public auction in order to be repaid the amount owed to them, plus interest. The Application for Tax Deed file is then transferred to the Clerk of the Circuit Court for processing and subsequent Tax Deed Sale. This process is governed by Title XIV, Ch. 197 of the Florida Statutes, and by FAC 12D-13.060, Florida Department of Revenue.

Frequently Asked Questions


BACKGROUND INFORMATION

SALE OF TAX CERTIFICATES FOR UNPAID TAXES (Section 197.432, F.S.):
Taxes become delinquent April 1st of each year. At that time, the Tax Collector begins preparing the certificate sale. A tax certificate is sold for all taxes not paid by June 1st. A tax certificate is a tax lien against the property. The certificate holder does not have any rights to the property. If no individual purchases a certificate on a piece of property at the June 1st sale, the County assumes the certificate. There are two types of tax certificates: individual and County. The owner or interested party may redeem the certificate at any time by paying to the Tax Collector the delinquent taxes and interest earned by the certificate holder. (Section 197.472, F.S.). The tax certificate has a life of seven years. (Section 197.482, F.S.).

If a certificate is not redeemed, the certificate holder may force the issue by making application for tax deed. A certificate must be two years old to be eligible for tax deed application. (For County held certificates, the Board of County Commissioners makes application for the tax deed). The application process must begin in the Tax Collector's office. The Tax Collector prepares the necessary paper work (which includes Tax Collector's certificate and legal description of property) and forwards it to the Clerk's office. The Clerk's office prepares the legal advertisement for the newspaper, the certified mailing of notices of the pending sale, the civil process to be served by the Sheriff's office, the calculation of the opening bid, answers questions from public, and waits for the sale day. The owner or interested party may redeem right up until the very last minute prior to the sale.  All redemptions are made at the Tax Collector’s Office.

Go to Tax Deed Seach        pdf Tax Deed Surplus List 2019 (108 KB)

Contact Information

Crestview

Clerk of the Circuit Court
Records Services
Okaloosa County Courthouse
101 East James Lee Blvd.  
Crestview, FL 32536
(850) 689-5000

Ft. Walton Beach

Clerk of the Circuit Court
Records Services
Okaloosa County Courthouse Annex Extension
1940 Lewis Turner Boulevard
Fort Walton Beach, FL 32547
(850) 651-7200