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Florida · Property taxFlorida tax certificates: redeeming before a tax deed, the 5% minimum and the two-year deed application

Anyone may redeem a Florida tax certificate at any time after it is issued and before a tax deed is issued – unless full payment for the tax deed, including documentary stamps and recording fees, has already been made to the clerk – by paying the tax collector the face amount plus all interest, costs and charges. If the interest earned is less than 5% of the face amount, a mandatory minimum of 5% applies, except on certificates bid at zero percent, and the tax collector charges $6.25 per certificate redeemed. A portion of a certificate can be redeemed only if it can be identified by legal description and is evidenced by a contract for sale or a recorded deed; the property appraiser then apportions the value within 15 days (Fla. Stat. §197.472). The certificate holder can apply for a tax deed once two years have passed since April 1 of the year the certificate was issued, paying all other outstanding certificates and delinquent and current taxes on the property and the costs of bringing it to sale (§197.502).

What the statutes set

  1. Redemption window (§197.472(1))

    Any time before a tax deed is issued, unless the tax deed has been fully paid at the clerk.

  2. Amount (§197.472(1)–(3))

    Face amount, interest (5% minimum unless bid at zero), costs and a $6.25 fee per certificate.

  3. Part of a parcel (§197.472(4))

    Only with a legal description and a sale contract or recorded deed; apportionment in 15 days.

  4. Tax deed application (§197.502)

    After two years from April 1 of the year of issue; holder pays other certificates and taxes.

What the TC does when the title search shows a tax certificate

  • Get the redemption amount from the county tax collector and put it on the closing statement.
  • Check how close the certificate is to the two-year tax deed application date.
  • If only part of the parcel is being sold, allow 15 days for the property appraiser's apportionment.

Questions about Florida tax certificates

Can a seller redeem a Florida tax certificate at closing?

Yes – a person may redeem a tax certificate at any time before a tax deed is issued, by paying the tax collector the face amount plus interest, costs and charges (Fla. Stat. §197.472(1)).

When can a Florida tax certificate holder apply for a tax deed?

Any time after two years have elapsed since April 1 of the year the certificate was issued and before it is cancelled (Fla. Stat. §197.502(1)).

Related guides

Add the tax certificate redemption to the deal's closing tasks in ClosingCode.

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Sources: Fla. Stat. §§197.472, 197.502 (flsenate.gov), read October 29, 2026.

General information, not legal advice. ClosingCode is software; it is not a law firm or brokerage. This guide is not a substitute for the advice or services of an attorney.