Tax Certificate Sale Overview

Each year, the Duval County Tax Collector holds a Tax Certificate Sale for properties with delinquent real estate taxes. 

A tax certificate is a first lien against real estate (not the owner) and becomes the basis upon which a tax deed application is filed. The tax certificate sale is NOT a sale of real property, nor does a tax certificate give the certificate holder a direct means to acquire a property.

It is your sole responsibility to research any tax lien certificates you intend to buy. You can see additional property and tax information for any item by clicking on the Account or Parcel Number on the auction web site. 

Research any advertised items carefully before submitting bids. There are potential risks associated with tax certificate purchases. 

All purchases in the tax certificate sale are final.

You can participate in the sale online at lienhub.com/county/duval.

Important: What You're Buying

• A tax certificate is a lien, not ownership of the property.
• You’re bidding for the interest rate you’ll earn when the taxes are paid back.
• Certificates must be held for at least two years before applying for a Tax Deed (which may allow you to pursue ownership).

 

How the Auction Works

• The auction uses a direct bid format. The bidder who accepts the lowest interest rate wins.
• In case of a tie, the winner is chosen at random by the system.
• Bidders must pay for all certificates won within 48 hours of the auction closing.
• If you fail to pay, all bids are canceled and your deposit is forfeited.

Example: If you and another bidder compete for the same lien, and you bid 12% interest but the other bids 0.25%, the other bidder wins — and earns 0.25% interest if redeemed.

 

Bidder Registration Requirements

To register, you’ll need:

• A Tax Identification Number (TIN) (either your SSN or EIN depending on whether you are an individual or business).
• A completed IRS W-9 form.
• The name on the registration must match your official tax ID records.

A 1099-INT will be issued for any interest earned and reported to the IRS.

 

Deposits and Bidding Limits

• A deposit of $100 or 10% of the total amount you want to bid, whichever is greater, is required.
• For example, to bid on $100,000 worth of certificates, you need a $10,000 deposit.
• Deposits must be received 5 business days before the sale.
• You can only win certificates up to your deposit limit x10.

 

Paying for Won Certificates

• Full payment (minus your deposit) is due within 48 hours after the sale ends.
• Refunds for unused deposits will be issued within 14 business days.
• All sales are final per Florida Statutes (Chapter 197.432(6)).

 

Rules About Contacting Property Owners

You cannot contact property owners about the taxes or certificate:

• Before 2 years from April 1 of the year in which the certificate was issued. 
• Any early contact (direct or indirect) may lead to disqualification from future sales.
• Harassing or deceptive communication is illegal and subject to civil penalties.

 

County-Held Certificates

Unsold certificates from previous years can be purchased directly at:
 👉 lienhub.com/county/duval

Note: There are potential risks associated with tax certificate purchases. Research tax certificates before purchasing. All purchases of county held tax certificates are final.

Refer to Florida Statutes Chapters 197.432 and 197.502 for more details.

 

Tax Deeds

If a tax certificate is not redeemed within two years of issuance, the certificate holder can apply for a Tax Deed, which may lead to the property being sold.

To apply for a Tax Deed:

1. Wait two years from April 1 of the certificate issue year.
2. Apply online at lienhub.com/county/duval.
3. Pay:
   • All outstanding taxes
   • Application and title search fees

Tax Deed sales are managed by the Duval County Clerk of Court.

Questions? Email: Taxcollector@coj.net

Important: A Tax Deed is not a Warranty Deed. If you need to clear the title, you'll be responsible for the legal steps and costs (e.g., a "quiet title" action).

Redemption of Certificates

If the property owner pays the taxes:

• You’ll receive your investment + interest.
• Interest is based on your winning bid rate.
• If you bid 0%, no interest is earned. 
• A minimum of 5% is paid on certificates redeemed early (even if you bid higher).

 

Certificate Expiration

Per Florida Statute 197.482(1):

• If you do not apply for a tax deed within 7 years of issuance, the certificate expires and becomes worthless.

 

Contact Information

Duval County Tax Collector – Tax Department
 231 E Forsyth St, Room 130, Jacksonville, FL 32202
 (904) 255-5700, Option 4
Email: Taxcollector@coj.net

For Tax Deed sale details, contact the Duval County Clerk of Court:
 👉 Click here