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Tax Certificate Buyer Information
Who can participate in the tax certificate sale?
The tax certificate sale is open to anyone. To participate, you must register as a bidder through LienHub.
How do I register?
- Register as a bidder for Hillsborough County – You’ll receive a bidder number for the sale.
- Make a deposit – Submit a 10% deposit via ACH Debit of the estimated amount you plan to purchase (you can increase this anytime before the auction closes).
- Complete IRS Form W-9 – Provide your Federal Taxpayer Identification Number or Social Security Number.
Need to update your information?
If you’re already registered and need to update your mailing address or banking information, sign in to your account on LienHub.
Tax Certificate Sale
When is the sale held?
Florida law requires the Tax Collector to start the tax certificate auction on or before June 1. Hillsborough County holds an online auction through LienHub.
How much does a tax certificate costs?
When a tax certificate is purchased, the certificate buyer pays the Tax Collector the certificate face amount, which includes the following: the unpaid real estate tax from the previous year, 3% delinquency interest on the unpaid real estate tax from the previous year, 5% Tax Collector’s commission (this is against the prior year unpaid tax and 3% delinquency interest), newspaper advertising charge, and other sale costs.
What are the benefits of online bidding?
Online auctions increase speed and efficiency while ensuring prompt collection of delinquent tax revenue. You can invest in tax certificates from anywhere without leaving your home or office.
How does bidding work?
- Tax certificates are interest-bearing liens (they do not convey property rights).
- Interest on a tax certificate range from 0% to 18% and valid bids may be entered between 0% and 18% in 0.25% increments.
- Bids are awarded to the lowest interest rate
- Minimum 5% interest is guaranteed if redeemed after June 1 (except for 0% bids)
- Interest accrues monthly (example: 12% annual rate = 1% per month)
What happens if the property owner decides to pay the taxes?
Upon redemption of delinquent taxes, accrued interest and advertising costs, the Tax Collector’s office then reimburses the tax certificate investor all monies due (the certificate face plus any accrued certificate interest).
What happens to unsold tax certificates?
Tax certificates that are not purchased during the annual sale are issued to the county as county-held tax certificates. These become available for purchase at a date determined by the Tax Collector. Learn more about county-held tax certificates.
Tax Certificate Sale Resources
Find everything you need to know about upcoming and past tax certificate sales.