Agenda 10/28/2025 Item #16K 3 (Recommendation that the Board declines to authorize the application for tax deeds for fourteen (14) County-held tax certificates)10/28/2025
Item # 16.K.3
ID# 2025-4468
Executive Summary
Recommendation that the Board declines to authorize the application for tax deeds for fourteen (14) County-held tax
certificates.
OBJECTIVE: That the Board of County Commissioners (Board) declines to authorize the application for tax deeds for
fourteen (14) County-held tax certificates, pursuant to §197.502(3), Fla. Stat.
CONSIDERATIONS: As fully outlined in the attached memorandum, the Board is statutorily required to provide the
Tax Collector with a written notice to proceed in order to initiate applications for tax deeds for all tax certificates held by
the County, except deferred payment tax certificates. Pursuant to §197.502(3), Fla. Stat., the County must make
application for tax deeds on all properties with an assessed value of more than $5,000.00. Section 197.502(3), Fla. Stat.,
however, gives the County the discretion to apply for tax deeds on those properties assessed at $5,000.00 or less.
The County currently holds one (1) 2018 tax-year certificate, one (1) 2019 tax-year certificate, three (3) 2020 tax-year
certificates, four (4) 2021 tax-year certificates, and five (5) 2022 tax certificates for a total of fourteen (14) certificates,
which are eligible for tax deed application. The fourteen (14) certificates cover a total of six (6) properties. Of the
above-referenced six (6) properties, all six (6) are properties assessed at less than $5,000.00 and are limited to oil, gas
and mineral rights. As such, tax deed application on these properties is discretionary with the County. The assessed
values of six (6) properties range from $438.00 to $2,800.0,0, while the unpaid real estate taxes per property range from
$15.43 to $70.35.
Amendments to Chapter 197, Fla. Stat., during the 2018 Legislative Session (HB 1383), require the costs associated
with the tax deed application process, which includes application through issuance of a tax deed, to be paid at time of
application. The Tax Collector’s Office has advised that costs remain $1,125.00 per property. A memorandum
itemizing the fees and costs is attached.
Should the County make an application on all six (6) properties, the funds due at the time of application would be
$6,750.00. All unused fees paid in advance will be refunded, and some of the tax certificates may be redeemed before
the County completes the tax deed application process.
Based on years of prior experience with tax certificates relating to oil, gas, and mineral rights, we believe that the costs
to file these certificates greatly exceed any expected return.
The Board has been and will continue to be reimbursed for all costs, delinquent taxes, and interest on all County tax
certificates when the property is sold at public sale. It is important to note that the County recovers not only the specific
year of taxes when a tax deed is sold, but also all subsequent years of taxes for those properties (since it is a requirement
of the sale), plus interest at the rate of 18% on the delinquent taxes. For example, if taxes are delinquent for 2018 and
2019, the minimum bid at the tax deed sale will include the taxes for both years, even though the County had only
initiated the notice to proceed for the 2019 tax certificate and therefore, as indicated above, even though there are
fourteen (14) total certificates only six (6) properties are involved. However, there exists the possibility of no bidders at
the tax sale in which event no sale is made, and the property is placed on a list entitled “Lands Available for Taxes.”
The County recovers none of its costs until the property is purchased. The County may, during the ninety (90) days
after the public sale, purchase the property. If the property is not purchased within three (3) years after the date the
property was offered for public sale, title to the property will escheat to the County and all tax certificates and liens will
be canceled.
FISCAL IMPACT: Sufficient funding for tax deed applications is provided in General Fund cost center 001-1030100.
If the Board decides to take all fourteen (14) County-held tax certificates to tax deed sale, the total application costs will
be $6,750.00. All unused fees paid in advance will be refunded once the tax deed is sold or redeemed.
GROWTH MANAGEMENT IMPACT: There is no growth management impact associated with this action.
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10/28/2025
Item # 16.K.3
ID# 2025-4468
LEGAL CONSIDERATIONS: This item was prepared by the County Attorney’s Office and approved as to form and
legality. Majority support is required for Board approval. -RTT
RECOMMENDATIONS: That the Board of County Commissioners (Board) declines to authorize the County’s
application of fourteen (14) tax deed applications that are limited to oil and gas rights for County-held 2018, 2019, 2020,
2021 and 2022 tax-year certificates since the application costs far exceed the value of the properties and the unpaid real
estate taxes.
PREPARED BY: Ronald T. Tomasko, Assistant County Attorney
ATTACHMENTS:
1. 2025 Memo to BCC County Held Tax Certificates Amended
2. Tax Collector Letter
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[25-PRA-00002/1960795/1]
MEMORANDUM
DATE: October 17, 2025
TO: Board of County Commissioners
FROM: Ronald T. Tomaso, Assistant County Attorney
RE: County-Held Tax Certificates: October 28, 2025 BCC Agenda
Real estate taxes are payable on November 1 of each year and, if not paid by April 1 of the next year,
the taxes become delinquent. The Tax Collector, after publication of the Delinquent Tax List, conducts
a sale of tax certificates on the delinquent tax parcels. Section 197.432, Fla. Stat., provides that if there
is no buyer of a tax certificate, the tax certificate is issued (struck) to the County at the maximum rate
of interest (18%).
Section 197.502, Fla. Stat., states that the County shall make application for a tax deed on all
certificates on properties with an assessed value of $5,000.00 or more two (2) years after April 1 of
the year of issuance of the certificates, or as soon thereafter as is reasonable. Florida Statutes also sets
forth a limitation on liens of tax certificates and provides that after the expiration of seven (7) years
from the date of issuance of a tax certificate, if a tax deed has not been applied for and there is no other
administrative or legal proceeding, including a bankruptcy, of record, the tax certificate shall be null
and void and the Tax Collector shall cancel the tax certificate.
The Collier County Tax Collector has notified the Board of County Commissioners, pursuant to
Section 197.502, Florida Statutes, of all tax certificates held in the name of the County that were
eligible for the County's application for tax deed (a copy of the printout is attached). The County
currently holds one (1) 2018 tax -year certificate, one (1) 2019 tax -year certificate, three (3) 2020 tax -
year certificates, four (4) 2021 tax-year certificates and five (5) 2022 tax certificates which are eligible
for tax deed application for a total of fourteen (14) certificates. The fourteen (14) certificates cover a
total of six (6) total properties. All referenced six (6) properties, are assessed at less than $5,000.00
and are limited to oil, gas and mineral rights. As such, tax deed application on these properties is
discretionary with the County.
It is not recommended that the Board of County Commissioners authorize tax deed applications for
six (6) properties that have 2018 , 2019, 2020, 2021 and 2022 tax-year certificates presently held by
the County.
The statutory procedure for the County to apply for a tax deed is as follows:
a) The Tax Collector gives notice to the Board of all tax certificates held by the County, which
are now subject to tax deed application.
b) The Board of County Commissioners gives a written notice to proceed to the Tax Collector to
initiate an "Application for Tax Deed" (Form DR-512) for the tax certificates held by the
County, accompanied by a check in the amount $6,750.00 ($1,125.00 per property) to fund
the costs and fees described below:
1) Tax Collector- $250.00 per parcel for title search.
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[25-PRA-00002/1960795/1]
2) Tax Collector’s application fee - $75.00 per parcel.
3) Clerk – fees for processing the application after the Tax Collector completes the title search.
This includes costs for processing, advertising, certified letters, Sheriff’s service, and
recording. These fees are estimated at $800.00 and are paid at time of application. Any
unused portions of the $800.00 will be refunded once the sale or redemption of the Tax
Deed is complete.
Total fees per parcel are approximately $1,125.00.
c) The Tax Collector files the application for tax deed with the Clerk on behalf of the County.
d) The Tax Collector prepares and furnishes to the Clerk for each parcel a certificate showing a list of
all tax certificates held by individuals, all County-held tax certificates, all omitted years’ taxes and
the interest earned by each tax certificate or omitted years’ taxes as of the date of the tax deed
application.
e) Upon receipt of a completed tax deed application, the Tax Collector shall have an abstract for title
search made which provides the ownership and encumbrance reports for a minimum of twenty (20)
years for each parcel, a list of all tax certificates and omitted years’ taxes on each parcel, and the
names and addresses of all persons or firms that the Clerk is required to notify prior to the tax deed
sale.
f) Delivery and posting of notices of the tax deed sale.
g) A public tax deed sale is then held:
1) A tax deed is issued immediately upon receipt of full payment of all applicable fees,
costs, the amount of taxes owed, interest on the taxes, and all Tax Collector's fees.
2) If no bids are received at the tax deed sale, the property is entered on a list entitled
"Lands Available for Taxes."
3) After ninety (90) days, the County can purchase those properties on the list of
Lands Available for Taxes for the opening bid amount.
4) If the property on the list of Lands Available for Taxes is not purchased after 3 years,
the land then escheats to the County and becomes County property.
h) The Clerk immediately disburses the monies collected from the tax deed sale to the Tax Collector.
The Tax Collector then issues a check to the Board of County Commissioners for reimbursement
of the costs and the taxes recovered less the Tax Collector's fee, plus the 18% interest on the tax
certificates.
The Board of County Commissioners decline to take action and not provide the Tax Collector with a written
notice to proceed to making applications for fourteen (14) tax deeds for eligible 2018, 2019, 2020, 2021
and 2022 tax-year County-held tax certificates since the application costs far exceed the value of the
properties and the unpaid real estate taxes.
RTT
Attachment
cc: Rob Stoneburner, Tax Collector
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