The short version
- Property taxes are due November 1 and go delinquent April 1 of the next year. They are a first lien, ahead of every other lien, including a mortgage (Fla. Stat. 197.333, 197.122).
- By June 1 (or 60 days after delinquency, if later), the tax collector sells a tax certificate to the investor who accepts the lowest interest rate, up to 18 percent a year.
- Two years after April 1 of the year the certificate was issued, its holder can apply for a tax deed sale. You can redeem until a tax deed is issued or the winning bidder's full payment reaches the clerk (Fla. Stat. 197.502, 197.472).
- Mortgages, judgments, code liens, HOA and condo liens, IRS liens and contractor liens are usually paid from the sale money at closing, based on payoff and estoppel letters.
- If the sale won't cover every lien, a lienholder has to agree to take less, for example through a lender-approved short sale, an IRS lien discharge or a code fine reduction.
Can you sell a house with back taxes or liens in Florida?
Yes. Back taxes and liens do not stop a sale. They are paid, settled or released at closing so the buyer gets clear title, and the money usually comes out of your sale proceeds.
A lien is a legal claim against a property for a debt. Before closing, the title company searches the public records, orders a payoff figure for each lien and pays it from the sale money. What is left goes to you. The common ones:
- Unpaid property taxes or a tax certificate, paid to the county tax collector.
- Mortgages and home equity loans, paid from a payoff (estoppel) letter.
- Judgment liens from a lawsuit, such as an unpaid credit card or medical bill that went to court.
- Code enforcement liens for city or county fines. See our code violations guide.
- HOA or condo liens for past-due association assessments.
- IRS liens for unpaid federal taxes.
- Construction (mechanic's) liens from a contractor or supplier who says it was not paid for work on the house.
How do unpaid property taxes become a tax certificate and a tax deed?
Unpaid taxes go delinquent on April 1. By about June 1 the tax collector sells a tax certificate, a lien that earns interest for an investor. Two years after April 1 of the year it was issued, the holder can apply for a tax deed, which leads to a public auction of the house.
- November 1: taxes are due. Paying in November earns a 4 percent discount, and the discount shrinks each month until March (Fla. Stat. 197.162).
- April 1: taxes go delinquent. Interest runs at 18 percent a year until a certificate is sold, with a 3 percent minimum charge (Fla. Stat. 197.172). The Pinellas and Hillsborough tax collectors say they do not accept partial payments on delinquent taxes.
- By June 1: the tax certificate sale. The tax collector sells a certificate for the unpaid amount on or before June 1, or 60 days after delinquency if that is later (197.402). It goes to the bidder who accepts the lowest interest rate, up to 18 percent, and unsold certificates go to the county (197.432). A certificate is a lien. It does not make the investor an owner.
- The 2-year wait. The certificate holder may not contact you to demand payment until 2 years after April 1 of the year the certificate was issued (197.432). From that date, the holder can apply for a tax deed (197.502).
- Tax deed sale. The clerk publishes notice once a week for 4 weeks, and the sale cannot happen until 30 days after the first notice (197.512). Owners and lienholders also get notice by certified mail at least 20 days before the sale (197.522). On a homestead, the opening bid also includes half of the home's latest assessed value (197.502).
An example (our estimate from the statutes). 2026 taxes are due November 1, 2026 and go delinquent April 1, 2027. A certificate is sold by about June 1, 2027. A tax deed application is possible from April 1, 2029, and a sale comes at least 30 days after the first notice. The Hillsborough Tax Collector notes that the tax deed process can take months to complete.
Want to know what we would pay?
Tell us about the house. Matan reviews it himself and calls you back.
How do you pay off back taxes or redeem a tax certificate?
Pay the tax collector the certificate's face amount plus interest, costs and charges. You can redeem any time after the certificate is issued and before a tax deed is issued, unless full payment for the tax deed has already reached the clerk (Fla. Stat. 197.472).
- Minimum interest. When you redeem, Florida charges at least 5 percent of the certificate's face value, except on certificates bid at 0 percent (197.472).
- After a tax deed application. The Pinellas Tax Collector rolls all unpaid taxes, interest and costs into one amount that must be paid in full. The Hillsborough Tax Collector says an owner can redeem any time before the property is sold at auction, and the Pasco Clerk says an owner can redeem on auction day until the winning bidder's final payment.
- At closing. The title company pays delinquent taxes and redeems any certificates from your sale money. This year's taxes are usually split between buyer and seller by the closing date.
How are mortgages, judgments and other liens paid off when you sell?
The title company gets a payoff or estoppel letter for each lien, pays it from the sale money at closing, and makes sure a release or satisfaction gets recorded. Each kind of lien has its own rules.
| Lien | How the amount is confirmed | Good to know |
|---|---|---|
| Mortgage or home equity loan | A payoff (estoppel) letter, due within 10 days of a written request (Fla. Stat. 701.04). Federal rules say 7 business days (12 CFR 1026.36). | The lender must record a satisfaction within 60 days after the loan is paid off (701.04). |
| Judgment lien | A payoff from the creditor or its lawyer | A recorded judgment is a lien for 10 years, can be extended, and ends 20 years after the judgment at the latest (Fla. Stat. 55.10, 55.081). Florida's Constitution says a judgment is not a lien on a qualifying homestead, with exceptions such as taxes and debts for buying or working on the house (Art. X, s. 4). Ask the title company how it will handle one. |
| Code enforcement lien | A lien search and payoff letter from the city or county | Many governments reduce fines once the property is in compliance. See our code violations guide. |
| HOA or condo lien | An estoppel certificate, due within 10 business days of a request and good for 30 days (35 if mailed) (Fla. Stat. 720.30851) | Fees are capped at $299, plus $119 for delivery within 3 business days and up to $179 more if the account is past due (DBPR). A new owner is jointly liable for unpaid assessments (Fla. Stat. 720.3085), so buyers expect them paid at closing. |
| IRS federal tax lien | A payoff from the IRS Centralized Lien Operation, 800-913-6050 | The IRS releases the lien within 30 days after the debt is paid. If the sale won't cover it, a certificate of discharge may remove the lien from the house (IRS). |
| Construction (mechanic's) lien | A payoff or release from the contractor or supplier | It ends 1 year after it is recorded unless the lienholder files a lawsuit to enforce it (Fla. Stat. 713.22). |
What if the sale won't cover all the taxes and liens?
Then you bring money to closing, or a lienholder agrees in writing to take less. Property taxes generally have to be paid in full, because they come ahead of every other lien.
- Mortgage. A short sale needs approval from the servicer and the loan's owner, plus any second lender (CFPB).
- IRS lien. Ask the IRS about a certificate of discharge (IRS Publication 783).
- Code fines. Many cities and counties settle for less once the violation is fixed.
- Judgments and contractor liens. You or your attorney can ask the creditor to accept less in exchange for a release. It does not have to agree.
If the house goes to a tax deed sale. Money above the opening bid pays government liens first, and the clerk holds the rest as surplus for lienholders and the former owner. Other claimants must file within 120 days of the clerk's notice. That deadline does not bar the owner, but claim early anyway (Fla. Stat. 197.582).
What are your options with back taxes or liens?
You can pay and keep the house, settle liens and then sell, list it with an agent, sell as-is for cash, or do a short sale if you owe more than it's worth. Letting it go to a tax deed sale means losing the house and having to claim any surplus yourself.
| Option | Often fits when | Watch for |
|---|---|---|
| Pay or redeem, and keep the house | You can afford the payoff and want to stay | Interest and costs grow the longer you wait, and new taxes come due every November. |
| Settle liens, then sell | Code fines or other liens are large and might be reduced | Settlements take time and are never automatic. |
| List with an agent | The house shows well and there is enough equity to pay everything | Liens and commissions both come out of your proceeds. |
| Sell as-is to a cash buyer | The house needs work, the liens are complicated, or you want a set closing date | Cash offers are usually below what a fully repaired house would sell for on the open market. |
| Short sale | You owe more than the house is worth | Needs every lender's approval. Ask a CPA about taxes on forgiven debt. |
| Let it go to a tax deed sale | No other option works | You lose the house and must claim any surplus from the clerk yourself. |
To compare what a cash sale would leave you with what listing might, see our cash offer vs. listing comparison.
Where do you check taxes, tax deeds and liens in Tampa Bay?
The county Tax Collector handles taxes and tax certificates, the Clerk of Court runs tax deed sales online, and recorded liens show in the Clerk's official records. Each county posts its own details.
| County | Tax Collector | Clerk: tax deed sales | Recorded liens |
|---|---|---|---|
| Pinellas | Tax Collector FAQ; search bills at pinellas.floridatax.us. Warning letters go out every February with a deadline of the last business day in March. | pinellas.realtaxdeed.com, linked from the Clerk's Recording Services page, which also has the surplus claim form | Official Records search |
| Hillsborough | Delinquent property tax; search bills at county-taxes.net/hillsborough. Interest of 3 percent and advertising costs are added April 1. | hillsborough.realtaxdeed.com, Thursdays at 10:00 a.m. Surplus claims go by mail on the Clerk's form (Tax Deed Sales). | Official Records search |
| Pasco | Delinquent real estate taxes; search bills at pasco.county-taxes.com. A 3 percent penalty is added April 1. | pasco.realtaxdeed.com, on Thursdays scheduled monthly as needed, starting at 10:00 a.m. (Tax Deed Sales) | Official Records search |
Code liens are handled by the city or county where the house sits, not the Tax Collector. Our code violations guide lists each office.
How does Tao Home Buyers handle a house with back taxes or liens?
We buy houses as-is in Pinellas, Hillsborough and Pasco, including ones with back taxes, tax certificates and liens. The title company pays them from the sale money at closing.
We are the end buyer: Tao Builders LLC buys in its own name and closes at a licensed title company, and we do not assign or wholesale contracts. Earnest money goes to the title company the same day you sign (or the next business morning if you sign after hours). Our proof of funds is a letter from our lender.
We can close in as few as 10 days when the title is clear, and you pick the closing date. Liens can add time, since each payoff has to come in first. Our cash offer will usually be below what the house would sell for fully repaired, and if the house shows well and there is plenty of equity, listing may leave you more. Matan, the owner, has bought houses around Tampa Bay for 4 years and has personally bought more than 50. He is a licensed Florida real estate sales associate with Jay Alan Real Estate, buying for his own company as a principal, not as anyone's agent.
Sources
Official sources we checked for this page. Rules change, so confirm anything important with the source or a Florida attorney.
- Fla. Stat. 197.333, when taxes are due and delinquent (Florida Senate)
- Fla. Stat. 197.432, tax certificate sales (Florida Senate)
- Fla. Stat. 197.472, redemption of tax certificates (Florida Senate)
- Fla. Stat. 197.502, tax deed applications (Florida Senate)
- Fla. Stat. 197.582, tax deed surplus (Florida Senate)
- Fla. Stat. 55.10, judgment liens on real property (Florida Senate)
- Fla. Stat. 701.04, mortgage estoppel letters and satisfactions (Florida Senate)
- Fla. Stat. 720.30851, HOA estoppel certificates (Florida Senate)
- Understanding a federal tax lien (Internal Revenue Service)
- Property tax FAQ: delinquent taxes, tax certificates and tax deeds (Pinellas County Tax Collector)
- Delinquent property tax (Hillsborough County Tax Collector)
- Tax deed sales (Pasco County Clerk and Comptroller)