Fla. Admin. Code R. 12D-13.047 (2026)

(1) In deciding if a tax certificate can be sold at public sale, the tax collector must determine the homestead exemption status of the property for each year delinquent taxes are assessed. The issuance of a tax certificate in any previous year does not affect this determination.

(2) The county may sell any certificates issued to it under Section 197.432(4), F.S., if the person who received the homestead exemption for the year the delinquent taxes were assessed no longer has homestead exemption on the property.

Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 197.432 FS. History–New 6-18-85, Formerly 12D-13.47, Amended 5-23-91. 4-5-16.

Effective: 4/5/2016.