Homestead liens are placed by the Property Appraiser. A homestead lien is NOT a tax certificate.  Homestead liens are tax liens against the property that are recorded with the Duval County Clerk of Court. They are not eligible for tax deeds, therefore there is no potential loss of property due to these liens.

A homestead tax lien can be imposed on your property pursuant to 196.161, Florida Statutes. They are the result of improperly claimed homestead exemptions and can go back up to 10 years. Illegally claimed exemptions come with an additional 50% penalty along with 15% annual interest.  If the lien is not paid within 30 days of the initial notice from the Tax Collector's Office, the Property Appraiser will file an official tax lien against the property with the Clerk of Court.

For questions regarding the assessment or calculation of a homestead lien, please visit the Property Appraiser's website or call (904) 255-5900.