Learn which properties may be excluded from Florida tax certificate sales under state law.

Not all properties with delinquent taxes are eligible for inclusion in a tax certificate sale. Florida law provides certain exceptions that prevent specific properties from being offered for sale.

A property may be excluded from a tax certificate sale if:

• It has a Homestead Exemption and the delinquent taxes are less than $250.
• It is owned by a federal, state, county, or municipal government agency.
• It is owned by a qualified religious, educational, or charitable organization.
• The delinquent taxes are subject to legal review or the property is otherwise prohibited from sale under Florida law.

Eligibility determinations are made based on available public records and the applicable provisions of the Florida Statutes.