General Tax Deeds Sales Information
Property owners are required to pay property taxes on an annual basis to the County Tax Collector. If the owner neglects to pay his/her property taxes by the end of May following the taxable year, a "tax certificate" is sold by the Tax Collector. A tax certificate is held for a minimum of two years and a maximum of seven years. At any time between the second and seventh year, the certificate holder may request the sale of the property to satisfy the certificate. The property is placed up for bid and auctioned.
Tax Deeds Sale
All tax deed sales shall be advertised and held on the third Thursday of each month and shall begin promptly at 9:30 am. If the third Thursday is a holiday, then the sale shall be held on the previous day, which shall be the third Wednesday of the month.
- All property being sold will be located in Polk County, Florida.
- All bidders must register online to get their bidder number and monies must be deposited into their account prior to sale in order to bid.
- All bids must be in increments of $100 or more. Bids of less than $100 or increases of less than $100 will not be considered.
- Immediately after the sale of each parcel, the required non-refundable deposit will be deducted from the successful bidder's account.
- Deposit must be five % of the final bid or $200, whichever is greater.
- All successful bidders must have their payments and all fees into the Clerk's office the following business day by 11 am or within 24 hours from the sale. Payments can be made in person at the Clerk's office by cashier's check, cash, or wire transfer. If the successful bidder fails to return with full payment by that time then the Clerk's office shall retain the deposit and apply it towards the re-advertisement and resale of the property. The bidder will be banned according to the following rules:
- First default - Bidder will be banned from participating at our tax deed sale for 90 days.
- Second default - Bidder will be banned from participating at our tax deed sale for one year.
- Third default - Bidder is banned from participating at our tax deed sale permanently.
- To be reinstated after the first and second default, the bidder must complete, sign, and have notarized the "Request for Reinstatement Form (PDF)."
- The property shall then be re-advertised and resold at a later date. If the Clerk's office determines that a banned bidder has designated someone else to bid for them at any future sales, the Clerk's office will refuse to accept the bid of the designated bidder.
- Tax deed sales are advertised and sold based solely on the legal description as contained on the current tax roll and the tax deed shall be issued with said legal description to the successful bidder.
- All tax deed sales will be subject to any unpaid governmental judgments or liens.
- All tax deed sales are made without any warranties or representations as to the status of the title and the condition of any improvements on the property.
- In accordance with section 192.0105(3), Florida Statutes, the property owner redeems the property up until the time the high bidder remits full payment to the Clerk.
- If tax certificates exist or if delinquent taxes accrued after the filing of the tax deed application, the amount required to redeem will be included in the opening bid. Therefore, the redemption amount and opening bid are subject to change without notice. Call the Polk County Tax Collector at 863-534-4700 to determine the redemption amount.
Issuance of Tax Deeds
Tax Deeds issued will be recorded only after confirmation that:
- The full amount necessary to redeem the property has not been paid.
- The successful bidder has paid the bid amount and all fees.
Breakdown of Payment
The following is a breakdown of payment if you are the successful bidder:
- Cash, cashier's check, certified check, or wire payment made payable to Clerk of Court for the exact sale of the property, less the required deposit, and including the recording fees and documentary stamps.
- The Clerk's office reserves the right to revise this tax deed sale rules sheet at any time as it deems appropriate.
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This video features presentations from the Clerk & Comtproller, Property Appraiser, Tax Collector and a private attorney. This forum provides in-depth information on property taxes, tax certificates, and tax deeds.