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The 2025 Florida Statutes
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F.S. 197.432197.432 Sale of tax certificates for unpaid taxes.—(1) On the day and approximately at the time designated in the notice of the sale, the tax collector shall commence the sale of tax certificates on the real property on which taxes have not been paid. The tax collector shall continue the sale from day to day until each certificate is sold to pay the taxes, interest, costs, and charges on the parcel described in the certificate. The tax collector shall offer all certificates on the property as they are listed on the tax roll. The tax collector may conduct the sale of tax certificates for unpaid taxes pursuant to this section by electronic means, which may allow for proxy bidding. Such electronic means must comply with the procedures provided in this chapter. A tax collector who chooses to conduct such electronic sales may receive electronic deposits and payments related to the tax certificate sale. (2) A lien created through the sale of a tax certificate may not be enforced in any manner except as prescribed in this chapter. (3) If the taxes on a real property and all interest, costs, and charges are paid before a tax certificate is awarded to a buyer or struck to the county, the tax collector may not issue the tax certificate. After a tax certificate is awarded to a buyer or struck to the county, the delinquent taxes, interest, costs, and charges are paid by the redemption of the tax certificate. (4) A tax certificate representing less than $250 in delinquent taxes on property that has been granted a homestead exemption for the year in which the delinquent taxes were assessed may not be sold at public auction or by electronic sale as provided in subsection (1) but must be issued by the tax collector to the county at the maximum rate of interest allowed. Section 197.4725 or s. 197.502(3) may not be invoked if the homestead exemption is granted to the person who received the homestead exemption for the year in which the tax certificate was issued unless any such tax certificates and accrued interest represent an amount of $250 or more. (5) A tax certificate that has not been sold on property for which a tax deed application is pending shall be struck to the county. (6) Each certificate shall be awarded to the person who will pay the taxes, interest, costs, and charges and will demand the lowest rate of interest, not in excess of the maximum rate of interest allowed by this chapter. The tax collector shall accept bids in even increments and in fractional interest rate bids of one-quarter of 1 percent only. If multiple bidders offer the same lowest rate of interest, the tax collector shall determine the method of selecting the bidder to whom the certificate will be awarded. Acceptable methods include the bid received first or use of a random-number generator. If a certificate is not purchased, the certificate shall be struck to the county at the maximum rate of interest allowed by this chapter. (7) The tax collector may require payment of a reasonable deposit from any person who wishes to bid for a tax certificate. A person who fails or refuses to pay any bid made by, or on behalf of, such person is not entitled to bid or have any other bid accepted or enforced except as authorized by the tax collector. The tax collector shall provide written or electronic notice when certificates are ready for issuance. Payment must be made within 48 hours after the transmission of the electronic notice by the tax collector or mailing of such notice or, at the tax collector’s discretion, all or a portion of the deposit placed by the bidder may be forfeited. Payment must be made before the issuance of the certificate by the tax collector. If the tax collector determines that payment has been requested in error, the tax collector shall issue a refund within 15 business days after such payment. (8) Upon the cancellation of a bid:(a) If the sale has not been adjourned, the tax collector shall reoffer the certificate for sale. (b) If the sale has been adjourned, the tax collector shall reoffer the certificate at a subsequent sale. Before the subsequent sale, the parcels must be readvertised pursuant to s. 197.402(3). (9) The tax collector shall maintain records of all the certificates sold for taxes, showing the date of the sale, the number of each certificate, the name of the owner as returned, a description of the property within the certificate, the name of the purchaser, the interest rate bid, and the amount for which sale was made. Such records may be maintained electronically and shall be cited as the “list of tax certificates sold.” (10) A certificate may not be sold on, and a lien is not created in, property owned by any governmental unit which has become subject to taxation due to lease of the property to a nongovernmental lessee. The delinquent taxes shall be enforced and collected in the manner provided in s. 196.199(8). However, the ad valorem real property taxes levied on a leasehold that is taxed as real property under s. 196.199(2)(b), and for which no rental payments are due under the agreement that created the leasehold or for which payments required under the original leasehold agreement have been waived or prohibited by law before January 1, 1993, must be paid by the lessee. If the taxes are unpaid, the delinquent taxes become a lien on the leasehold and may be collected and enforced under this chapter. (11) Any tax certificates that are void due to an error of the property appraiser, the tax collector, or the taxing or levying authority and are subsequently canceled, or are corrected or amended pursuant to this chapter or chapter 196, earn interest at the rate of 8 percent per year, simple interest, or the rate of interest bid at the tax certificate sale, whichever is less, calculated monthly from the date the certificate was purchased until the date the tax collector issues the refund. Refunds made on tax certificates that are corrected or void shall be processed pursuant to the procedure set forth in s. 197.182, except that the 4-year time period provided for in s. 197.182(1)(e) does not apply to or bar refunds resulting from correction or cancellation of certificates and release of tax deeds as authorized herein. (12) The tax collector is entitled to a commission of 5 percent on the amount of the delinquent taxes and interest when a tax certificate is sold. The commission must be included in the face value of the certificate. However, the tax collector is not entitled to a commission for a certificate that is struck to the county until the certificate is redeemed or purchased. If a tax deed is issued to the county, the tax collector may not receive his or her commission until the property is sold and conveyed by the county. (13) The holder of a tax certificate may not directly, through an agent, or otherwise initiate contact with the owner of property upon which he or she holds a tax certificate to encourage or demand payment until 2 years after April 1 of the year of issuance of the tax certificate. (14) Any holder of a tax certificate who, prior to the date 2 years after April 1 of the year of issuance of the tax certificate, initiates, or whose agent initiates, contact with the property owner upon which he or she holds a certificate encouraging or demanding payment may be barred by the tax collector from bidding at a tax certificate sale. Unfair or deceptive contact by the holder of a tax certificate to a property owner to obtain payment is an unfair and deceptive trade practice, as referenced in s. 501.204(1), regardless of whether the tax certificate is redeemed. Such unfair or deceptive contact is actionable under ss. 501.2075-501.211. If the property owner later redeems the certificate in reliance on the deceptive or unfair practice, the unfair or deceptive contact is actionable under applicable laws prohibiting fraud. History.—s. 174, ch. 85-342; s. 9, ch. 90-343; s. 4, ch. 91-295; s. 1, ch. 93-108; s. 1018, ch. 95-147; s. 10, ch. 98-139; s. 3, ch. 98-167; s. 1, ch. 99-141; s. 1, ch. 2003-22; s. 39, ch. 2011-151; s. 4, ch. 2014-211.
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Annotations, Discussions, Cases:
Cases Citing Statute 197.432
Total Results: 32
944 So. 2d 306, 2006 WL 3313749
Supreme Court of Florida | Filed: Nov 16, 2006 | Docket: 2518596
Cited 30 times | Published
taxpayer who owes said tax." Id. Similarly, section 197.432(9), Florida Statutes (2006), prohibits either
135 B.R. 1008, 1991 Bankr. LEXIS 1958
United States Bankruptcy Court, S.D. Florida. | Filed: Dec 20, 1991 | Docket: 1550143
Cited 9 times | Published
maximum statutory 18 percent interest rate. Id. § 197.432(5).
The delinquent taxpayer may redeem the certificate
944 So. 2d 289, 2006 WL 3229420
Supreme Court of Florida | Filed: Nov 9, 2006 | Docket: 245977
Cited 8 times | Published
CANTERO, and BELL, JJ., concur.
NOTES
[1] Section 197.432(1), Florida Statutes (2000), which authorizes
875 So. 2d 443, 29 Fla. L. Weekly Supp. 228, 2004 Fla. LEXIS 670, 2004 WL 1064828
Supreme Court of Florida | Filed: May 13, 2004 | Docket: 1684025
Cited 8 times | Published
See § 197.343(1), Fla. Stat. (1999).
[2] Section 197.432(1), Florida Statutes (1999), provides:
On
842 F. Supp. 499, 1993 U.S. Dist. LEXIS 19055, 1993 WL 563845
District Court, S.D. Florida | Filed: Oct 21, 1993 | Docket: 138401
Cited 7 times | Published
bidder, who pays the taxes on the property. Section 197.432. After the Tax Sale Certificate has been issued
131 B.R. 213, 25 Collier Bankr. Cas. 2d 720, 1991 Bankr. LEXIS 1269, 1991 WL 170965
United States Bankruptcy Court, N.D. Florida | Filed: Aug 15, 1991 | Docket: 1829297
Cited 6 times | Published
certificate was sold to Barbara Ruben pursuant to § 197.432, Fla.Stat. On September 27, 1990, Ms. Ruben applied
48 So. 3d 180, 2010 Fla. App. LEXIS 18006, 2010 WL 4740313
District Court of Appeal of Florida | Filed: Nov 24, 2010 | Docket: 2402169
Cited 5 times | Published
payment or until barred under chapter 95.").
[3] § 197.432(1), Fla. Stat. (2010) (providing "the tax collector
761 So. 2d 454, 2000 WL 726486
District Court of Appeal of Florida | Filed: Jun 7, 2000 | Docket: 1709359
Cited 4 times | Published
certificates were issued to Palm Beach County. See § 197.432(1), Fla. Stat. (1997). Pursuant to Chapter 197
953 F.2d 1556, 16 U.C.C. Rep. Serv. 2d (West) 1150, 1992 U.S. App. LEXIS 2699
Court of Appeals for the Eleventh Circuit | Filed: Feb 27, 1992 | Docket: 559243
Cited 4 times | Published
liens on property. Fla.Stat. § 197.122 and § 197.432(2) (1985).1 Gautier v. Town of Crescent City
293 B.R. 531, 16 Fla. L. Weekly Fed. B 137, 50 Collier Bankr. Cas. 2d 1274, 2003 Bankr. LEXIS 526, 2003 WL 21289984
United States Bankruptcy Court, M.D. Florida | Filed: May 2, 2003 | Docket: 1860068
Cited 2 times | Published
182(1)(c), exceptions contained in Fla. Stat. § 197.432(10) and § 197.44(4) apply to the correction or
269 B.R. 463, 2000 Bankr. LEXIS 1894, 2000 WL 33599623
United States Bankruptcy Court, M.D. Florida | Filed: Oct 4, 2000 | Docket: 1777104
Cited 2 times | Published
197, Florida Statutes (1991). Pursuant to section 197.432, delinquent real property taxes are collected
770 So. 2d 1244, 2000 WL 1532844
District Court of Appeal of Florida | Filed: Oct 18, 2000 | Docket: 1778898
Cited 1 times | Published
following the year in which taxes are assessed." Section 197.432(1), authorizes the tax collector to "commence
Court of Appeals for the Eleventh Circuit | Filed: Sep 17, 2024 | Docket: 68398166
Published
Argued: Apr 19, 2024
mence the sale of tax certificates.” Id. § 197.432(1). And “[e]ach
certificate shall be awarded
266 So. 3d 1190
District Court of Appeal of Florida | Filed: Jun 22, 2018 | Docket: 7254060
Published
auctions; and
(4) the trial court misinterpreted section 197.432(7), Florida
Statutes, by failing to consider
583 B.R. 794
United States Bankruptcy Court, M.D. Florida | Filed: Mar 26, 2018 | Docket: 65790442
Published
certificates by Florida Tax Collectors under § 197.432, Florida Statutes, may be beneficial to several
215 So. 3d 127, 2017 WL 1040739, 2017 Fla. App. LEXIS 3592
District Court of Appeal of Florida | Filed: Mar 17, 2017 | Docket: 4618973
Published
certificates for the parcels, to be sold pursuant to section 197.432(1).
However, the parcels at issue are
166 So. 3d 879, 2015 Fla. App. LEXIS 7977
District Court of Appeal of Florida | Filed: May 27, 2015 | Docket: 2659842
Published
Lessees’ business licenses and charters.
Section 197.432 provides the procedure for the issuance and
Florida Attorney General Reports | Filed: Apr 20, 2011 | Docket: 3258571
Published
except as provided by s. 197.573(2)." (e.s.)
Section 197.432(1), Florida Statutes, provides the framework
Florida Attorney General Reports | Filed: Jun 7, 2010 | Docket: 3257595
Published
taxation of that property was in error?
In sum:
Section 197.432(10), Florida Statutes, and Rule 12D-13.057
Florida Attorney General Reports | Filed: Sep 12, 2007 | Docket: 3255927
Published
time title was transferred to the county.3
Section 197.432, Florida Statutes, sets forth the procedure
948 So. 2d 1033, 2007 Fla. App. LEXIS 2591, 2007 WL 542742
District Court of Appeal of Florida | Filed: Feb 23, 2007 | Docket: 1792816
Published
and sold to Mr. Grossman in accordance with section 197.432, Florida Statutes (2002). Mr. Grossman paid
Florida Attorney General Reports | Filed: May 18, 2004 | Docket: 3258703
Published
Statutes, specifies that except as provided in section 197.432(4), Florida Statutes, on or before June 1 or
301 B.R. 365, 16 Fla. L. Weekly Fed. B 263, 51 Collier Bankr. Cas. 2d 419, 2003 Bankr. LEXIS 1400
United States Bankruptcy Court, S.D. Florida. | Filed: Oct 15, 2003 | Docket: 1670289
Published
secured claim and acquires a lien. Fla. Stat. § 197.432(2) (sale of tax certificate results in creation
Florida Attorney General Reports | Filed: Jun 12, 2002 | Docket: 3257675
Published
170 and 173 and s. 197.3632, Fla. Stat.
6 Section 197.432(2), Fla. Stat. See, Op. Att'y Gen. Fla. 97-51
Florida Attorney General Reports | Filed: Jun 2, 1999 | Docket: 3258417
Published
except as prescribed in [chapter 197]"4 while section 197.432(2), Florida Statutes, provides that "[a] lien
Florida Attorney General Reports | Filed: Aug 5, 1997 | Docket: 3258757
Published
subject of sales of tax certificates under section 197.432, Florida Statutes. These attempted sales of
Florida Attorney General Reports | Filed: Feb 13, 1994 | Docket: 3258453
Published
certificates by public auction.9
Pursuant to section 197.432, Florida Statutes, the lien created through
614 So. 2d 1097, 18 Fla. L. Weekly Supp. 141, 1993 Fla. LEXIS 329, 1993 WL 64632
Supreme Court of Florida | Filed: Mar 11, 1993 | Docket: 64694706
Published
begins with the *1099sale of tax certificates. § 197.432, Fla. Stat. (1991).
The conclusion that the sale
598 So. 2d 165, 1992 Fla. App. LEXIS 4730, 1992 WL 83903
District Court of Appeal of Florida | Filed: Apr 29, 1992 | Docket: 64667106
Published
statutory responsibility of that public office. Section 197.432(1) requires the tax collector to pursue these
953 F.2d 1556, 1992 WL 22967
Court of Appeals for the Eleventh Circuit | Filed: Feb 27, 1992 | Docket: 66270285
Published
first liens on property. Fla. Stat. § 197.122 and § 197.432(2) (1985).1 Gautier v. Town of Crescent City,
Florida Attorney General Reports | Filed: Dec 5, 1990 | Docket: 3257241
Published
must proceed to collect the unpaid taxes.2
Section 197.432, F.S., sets forth the procedure for collecting
Florida Attorney General Reports | Filed: Nov 1, 1990 | Docket: 3258381
Published
rate of interest allowed by Ch. 197, F.S.
5 Section 197.432(5), F.S., also restricting the tax collector
