Tax Certificates & Deed Sales

Real Estate Taxes become delinquent on April 1 of each year. After Real Estate Taxes become delinquent, they are advertised in a local newspaper once per week for three consecutive weeks. The advertising and collection cost is added to the delinquent bill.

Tax Certificate Sales

On or before June 1, the Tax Collector must conduct a Tax Certificate Sale of the unpaid taxes on each parcel of property. The sale is operated on a competitive bid basis with interest bids beginning at 18% and progressing downward. When a certificate is sold against a piece of property, the successful bidder pays the delinquent taxes on that property and holds a certificate which constitutes a first lien against the property.

To redeem the certificate, the owner of the property must pay the Tax Collector all delinquent taxes plus accrued interests, and advertising cost. The Tax Collector will reimburse the certificate holder all monies due and the property will be free of that tax lien.

To participate in a Tax Certificate Sale, all new bidders must register at https://www.mariontax.com/itm/CHMLogin.aspx

OFFICIAL TAX CERTIFICATE SITE

OFFICIAL TAX PRACTICE CERTIFICATE SITE

MARION COUNTY TAX CERTIFICATE SALE 2024 CALENDAR

PROCEDURES FOR 2024 TAX CERTIFICATE SALE OF 2023 REAL ESTATE TAXES IN MARION COUNTY, FLORIDA

DELINQUENT REAL ESTATE TAXES & TAX CERTIFICATE SALE FREQUENTLY ASKED QUESTIONS


Notice of Unpaid Delinquent Tangible Personal Property

2023 Notice of Unpaid Delinquent Tangible Personal Property


Notice of Tax Certificate Sale on the Internet

2023 Notice of Unpaid Delinquent Real Estate Property Taxes


Tax Deed Sales

If the Tax Certificate is not redeemed within two years, the certificate holder may file a Tax Deed Application. In Marion County, Tax Deed Sales are processed through the Marion County Clerk of the Courts Website.