PTO Bulletin 14-05 Property Tax Oversight I Bulletin: PTO 14-05
To: Property Appraisers, Tax Collectors, Clerks of the Court, Value
Adjustment Board Clerks, Board of County Commissioners,
Taxing Authorities and Interested Parties
From: James McAdams
Date: July 11, 2014
Bulletin: PTO 14-05
FLORIDA DEPARTMENT OF REVENUE
PROPERTY TAX INFORMATIONAL BULLETIN
Clerks of Court
The 2014 Legislature enacted Chapter 2014-211, Laws of Florida, (HB 797)effective
July 1, 2014. This law amends certain provisions governing tax certificates and the sale of tax
deeds. The law:
• Provides that the county will apply for a tax deed on homestead property only when the
value of a single tax certificate and accrued interest exceeds or equals $250;
(See section 4.)
• Provides that a tax certificate may be redeemed any time after the certificate is issued and
before the tax deed is issued unless full payment for a tax deed is made to the clerk of the
court, including documentary stamps and recording fees.(See section 5.)
• Requires the certificateholder who applied for a tax deed is responsible for the costs of
resale, if a subsequent tax deed sale must be held.The clerk will enter the land on the list
of lands available for taxes if the certificateholder fails to pay the resale costs within
30 days after notice from the clerk; (See section 6.)
• Allows the clerk to enter on the list of lands available for taxes property which was
offered at public auction if the certificateholder fails to pay all amounts due within
30 days of the sale. The clerk is not required to notify other persons holding certificates
against property that the property has been placed on the list of lands available for taxes
because the certificateholder who applied for a tax deed failed to pay all amounts due.
The clerk is not required to notify each legal titleholder of property contiguous to
property placed on the list of lands available for taxes when the county does not elect to
purchase the property; (See section 6.)
• Requires that the certificateholder make full payment for the property within 30 days
after the tax deed sale. If the property is homestead property,the amount due includes
half of the homestead's assessed value. If the certificateholder fails to make full payment
when due,the clerk enters the land on the "lands available for taxes" list; (See section 7.)
Bulletin PTO 14-05
July 11, 2014
Page 2 of 2
• Requires the clerk to re-advertise the sale within 30 days of the missed deadline if the
buyer fails to pay by the deadline or, if canceled, within 30 days after the clerk receives
the re-sale costs. The sale must occur within 30 days of re-advertising; (See section 7.)
• Removes unlimited recurring sales and allows the clerk to place the property on the list of
lands at a subsequent sale because of a lack of bidders or for the certificateholder's
failure to pay the total amount due by the 30 day deadline; (See section 7.)
• Adds that when the clerk sends notice of the balance of undistributed funds from the
proceeds of the sale, the clerk has met the requirement to notify owners of unclaimed
funds. For purposes of identifying unclaimed property, excess proceeds are payable or
distributable on the date the clerk sends the notice; (See section 8.)and
• Establishes procedures for clerks to distribute excess funds according to priorities of the
claim. If it appears a claim has not been made on a priority claim, payment may not be
made on any lien that is junior in priority. If conflicting claims exist,the clerk may
initiate an interpleader action against the lienholders involved and the court will
determine the proper distribution of the interpleaded funds. The clerk may ask the court
for an award of reasonable fees and costs from the interpleaded funds. (See section 8.)
The full text of the changes is available at http://laws.flrules.org/2014/211.
The Department of Revenue has provided this bulletin for your general information. If you wish
to discuss this matter, you may send your questions to DORP'1O(a&dor.state.fl.us.