Three Reasons Beginners Start with Florida Tax Liens

Actualizado Oct 8, 2026 · Este artículo está disponible en inglés.

If you are new to tax liens, choosing a first state is the hardest part. Florida comes up again and again as a starting point. Here is why, along with the caveats beginners should know.

Reason 1: A high maximum rate, with a minimum charge

Florida tax certificates carry a maximum interest rate of 18% per year.

• Bid down at auction: at the annual sale, bidders compete by offering lower rates, so the rate you actually earn is the one you win at. Popular certificates can be bid down to very low rates.
• The 5% mandatory charge: when a certificate is redeemed, the holder generally receives at least 5% of the face amount, even if the owner pays quickly, unless the certificate was bid at 0%. This keeps very short holds from earning almost nothing.
• Simple, clear math: compared with states that use premiums or penalty bidding, Florida's structure is easy to model.

Reason 2: County-held (over-the-counter) certificates

Certificates that receive no bids at the sale are issued to the county. Many counties later sell these county-held certificates directly to investors, often online.

• No bidding pressure: you can research at your own pace.
• Typically at the maximum rate: county-held certificates are generally sold at the 18% rate rather than a bid-down rate.
• But check why it was left over: some parcels went unsold because they have little value. Research each one.

Tip: LienDeed county pages show which Florida counties offer county-held certificates and link to the official sources, for example Polk County.

Reason 3: A deed process run by county offices

If a certificate is not redeemed, the holder does not need to file a lawsuit.

• Tax deed application: two years after the certificate is issued (counted from April 1 of the sale year), the holder can file a tax deed application with the county tax collector, paying the required fees and any other outstanding certificates and taxes on the parcel.
• Public tax deed sale: the clerk of court then notifies interested parties and holds a public auction of the property. If someone else wins, the applicant is paid back from the sale proceeds; the applicant can also bid.
• Time limit: a certificate expires seven years after issuance if no application is made.

This is more predictable and usually cheaper than a court foreclosure, but it is not a guaranteed way to get a property. The owner can still redeem until the sale is complete, and other bidders can win.

The bottom line

Florida combines a clear rate structure, accessible county-held certificates and a well-documented deed process. That makes it a good place to learn. It does not make it easy money: competition at the sales is strong, and every certificate still needs research.

Read the full Florida tax lien guide, or practice with the beginner lessons at LienDeed Academy.

This article is general information, not financial or legal advice. Tax-sale rules change; always confirm with the county.