Taxes & Closing Costs

    Tax Certificate

    A lien the county sells for delinquent property taxes; if it stays unpaid, the holder may eventually force a tax deed sale.

    When property taxes go unpaid, the county sells a tax certificate, which is a lien on the property for the delinquent taxes plus interest. The owner can redeem the property by paying what is owed plus interest.

    If the taxes remain unpaid, the certificate holder can eventually apply for a tax deed, which forces a public sale of the property. A tax certificate is a lien, not ownership.

    On the exam

    A tax certificate is a lien for unpaid taxes. Ownership changes only later through a tax deed sale.

    Exam trap

    Buying a tax certificate does not give you the property. It gives you a lien that can lead to a tax deed sale if taxes stay unpaid.

    Tested in

    Taxes Affecting Real Estate (3% of the exam)

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    This definition is Florida real estate exam-prep education, not legal, tax, or professional advice. Verify current rules against the official source before relying on them for a real transaction. Back to the full glossary.