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Tax Deeds, Application & Sale


About Tax Deeds


A tax deed refers to a type of deed that results from the nonpayment of real estate property taxes.

When taxes are not paid a tax certificate (lien) is sold.

The purchaser or holder of a tax certificate may apply for a tax deed and request the sale of the property when 2 years or more have elapsed since April 1st of the year the certificate was issued. (Note: A tax certificate is held for a minimum of two years and a maximum of seven years.)


Tax Deed Application & Sale


At any time between the second and seventh year of the tax certificate's issuance, the certificate holder may apply for a tax deed and request the sale of the property to satisfy the certificate.

The application allows the property to be sold at public auction conducted by the Clerk of the Courts.

In Polk County, tax certificate holders make tax deed applications online.

To apply for a tax deed (on an available tax certificate), click here....


Note: Prior to applying for tax deed it is advisable to check for any existing liens on the property. F.S.197.552 provides that unsatisfied governmental liens shall survive the issuance of a tax deed.

Also, To apply for a tax deed the tax deed applicant must:

Submit a signed application.
Pay all amounts required to redeem all outstanding tax certificates not owned by the applicant.
Pay current taxes, if due.
Pay an application fee.
Pay a Clerk of the Courts' fee (if applicable).

When a tax certificate holder completes a tax deed application, the property in question is then placed up for bid and publically auctioned at a Tax Deed Sale.

Note: The property owner of record may retain the property in question upon payment of the taxes owed at any time before the tax deed is issued.

To purchase an available tax deed online and/or learn more about the tax deed online sale process click here...

For more information about the Clerk's Office, please visit www.polkcountyclerk.net