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Overview

Florida real estate taxes are levied for the calendar year and are payable November 1 of that year. If the taxes are not paid on or before March 31 of the following year, they become delinquent the next day (April 1). Florida statutes require the tax collector to conduct an annual tax certificate sale on or before June 1 for all land on which taxes are delinquent for the previous year.

The tax collector sells the tax certificates via online auctionNew window through competitive bidding. The bidding for each certificate starts at 18% and decreases in 0.25% until it is sold to the lowest bidder. The amount of each certificate is the sum of:

  • Unpaid real estate taxes and non-ad valorem assessments for the previous year
  • Interest (3%)
  • Sale costs (5%)
  • Advertising charges
  • Auction fee
Issuance of a tax certificate constitutes a lien against the property, not the sale of the property. Payment of the taxes cancels this lien. In most cases, if the property owner does not pay the taxes within two years of the delinquency date, the certificate holder can initiate a tax deed application, which may result in the loss of the property.

For more information, read our property tax FAQ.

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Tax certificate sale links and documents

Certificate holder listPDF file

Certificate sale websiteNew window

Sample certificate transfer fileDownload XLS file

Tax data research fileDownload ZIP file (File structures have recently changed. Please consult the included documentation.)

For 2016 sale:

Calendar of eventsDownloads DOCX file

Real estate advertisement listDownload XLSX file

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Purchase county-held certificates

Certificates that do not receive any bids at the sale default to the county. Many of these certificates are available for purchase at a later date. Examples of certificates that are not eligible for purchase include those issued on properties granted a tax deferral or on properties with homestead exemption with an amount less than $250 in delinquent taxes.

If you are interested in purchasing county-held certificates, follow these steps:

  1. Review the county-held certificate listDownload XLS file to identify which ones you would like to purchase.
  2. Complete a W-9New window (Request for Taxpayer Identification Number and Certification).
  3. Complete an Authorization Agreement for ACH transactionsDownload DOC file.
  4. Send the following items to our Field Services and Collections Department:
    • W-9
    • Authorization Agreement
    • Check payable to Ken Burton Jr., Tax Collector, for the total amount of all certificates you wish to purchase. (The amount due for each certificate is in the certificate list.)
After we complete your transaction, the certificates you purchased will appear in your online bidder portfolio. If you do not yet have a bidder portfolio, we will send you a courtesy email containing a confirmation of your completed purchase and instructions for how to create your portfolio.

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Contact information

Field Services and Collections Department
Manatee County Tax Collector
4333 US 301 N
Ellenton FL 34222

Phone: (941) 741-4835 or (941) 741-4832
Fax: (941) 721-2008
Legal@taxcollector.com

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