Tax Deed Overview for Tax Certificate Holders/Investors
What is a tax deed application?
A tax deed application is an action, initiated by a tax certificate holder. The Tax Deed Application is a legal document that begins the process wherein the Clerk of the Circuit Court sells the property to the highest bidder at public auction. This process is known as a Tax Deed Foreclosure.
When can I apply for a tax deed?
You can apply for a tax deed after 2 years from the date taxes became delinquent. However, you must act within 7 years or your investment is lost.
Important timeline:
- 2 years: Earliest you can file a tax deed application
- 7 years: Statute of limitations – after this, your certificate expires and your investment is lost
Tax Deed Application Process
Before you apply:
It is recommended to check for existing liens on the property. Government liens survive the tax deed sale and remain attached to the property.
What are the costs?
To apply for a tax deed, you must pay:
- All other outstanding tax certificates on the property.
- Any outstanding taxes and fees.
- Application fees.
- Title search fee
These costs accrue interest at 18% per year until the property owner redeems the tax deed or the property goes to sale.
How do I apply?
- Register for an account at LienHub – If you already registered with LienHub or any DeedAuction site, use the same login.
- Submit your certificate bidder number and FEIN to retrieve your list of eligible certificates.
- Select certificates for deed application and add them to your cart.
- Submit payment for the applications
Note: The tax deed foreclosure process can take months to complete due to statutory requirements governing tax deed sales.
When and where are sales held?
Tax deed sales are generally held on Thursdays at 10:00 a.m. at the Hillsborough County Clerk of Circuit Court’s Tax Deed website.
Prepare before you bid – We strongly encourage you to visit the online sale site before bidding on a property to become familiar with the requirements. Learn more about the tax deed sale process.
What if the property doesn’t sell?
- You may take deed to the property yourself.
- Warning: If the property is not saleable, you lose your entire tax certificate investment
Need more information?
Visit the Clerk of the Circuit Court’s Tax Deed Sales and Lands Available Information page for additional details.