Tax Deed

General Information

If you own property in Hernando County, you must pay taxes each year. Ad valorem taxes are levied by the Board of County Commissioners, the Hernando County School Board, Southwest Florida Water Management District and other applicable special districts. The Property Appraiser determines the value of your property against which the taxes are levied and collected by the Tax Collector. If you do not pay your property taxes by the established deadline, they become delinquent. In order for the Tax Collector to collect the monies due for the delinquent taxes, Tax Certificates are sold.

The manner in which delinquent taxes are collected is prescribed by Florida Statutes (Chapter 197) and is briefly described as follows:

Hernando County real estate taxes are due each year November 1, payable through March 31 of the following year, with discounts allowed for early payments and a 3% penalty imposed beginning April 1. Items remaining unpaid by Mid-April are advertised in the local newspaper for three consecutive weeks in May in an effort to notify the property owners of outstanding tax liability.

According to Florida Statutes, on or before the first day of June each year a Tax Certificate sale must be held. This is a public auction where a Tax Certificate is sold to the party who will pay the property owners tax and accept the lowest interest rate when redemption is made. A certificate is an interest-bearing lien and the interest rate varies from 0% to 18%. Certificates are sold on any items remaining unpaid at the time of the sale. Once a certificate is sold, the property owners may redeem the certificate by payment of taxes plus penalty, advertising, fees and interest. If the certificate is not redeemed within a two-year time period, the certificate holder may begin proceedings for a Tax Deed Sale.

Upon application for a Tax Deed by the certificate holder, a tax and title search is done by an abstract company to determine if there are any other outstanding taxes on the property. If there are, the applicant pays these and they become part of the starting bid at the actual Tax Deed sale. Once the search is completed, certification is made to the Clerk of Circuit Court and the application is delivered to the Clerk. The property is then advertised for four consecutive weeks prior to the Tax Deed sale with the applicant paying the advertising cost as part of the opening bid.

When the Clerk receives the application for Tax Deed from the Tax Collector, the Clerk's Office will notify by mail the owner(s) of the property and all interested lien holders of record that the property will be sold at public auction to the highest bidder unless the taxes, plus any applicable fees, are paid before the sale. The minimum bid will include all delinquent and current taxes due, plus all monies paid by the certificate-holder with interest and applicable fees due to the Clerk for performing the sale.

Each time a Tax Deed Sale is scheduled, the Tax Deed Clerk prepares a "Sale List." The list includes information pertaining to the minimum starting bid, the assessed value of the property, the legal description and the last known titleholder of record. Under certain circumstances, a property may be removed from a sale and re-scheduled at a later date/time. The "Sale List" can be viewed, and/or printed for free, by logging onto the Clerk's Website at www.hernandoclerk.com - look at the center of the web page for a blue button titled as "Tax Deed and Foreclosure Sales." When the page opens, select the "Tax Deed Sale List." The "Sale List" may also be purchased from the Clerk's office. To receive a copy of any "Tax Deed Sale List" from the Clerk's office, a fee of $.15 cents per page (plus postage) must be paid in advance.

The tax deed sale is held by the Clerk of the Circuit Court in the BCC Chambers, 1st floor at the Government Center normally on the first Friday of each month (unless it falls on a holiday) and is open to the Public. The property is auctioned to the highest bidder: Purchase price is payable at the Clerk's Office upon completion of this sale, payable by cashier's check, money order or cash. If full payment is not received upon completion of the sale, a non refundable "cash" deposit of $200.00 is required. The remaining balance MUST be received within 24 hours of sale. There ARE NO EXCEPTIONS! No personal checks are accepted for the bid amount.

A Tax Deed is a deed from the County to the highest bidder, issued for non-payment of real estate taxes by the property owner who forfeits all rights to the property by this default.

When considering tax deed properties, please be advised that ALL PROPERTIES ARE SOLD "BUYER BEWARE."

If there is a Mobile Home on the property, transfer of the Mobile Home Title is the reponsibility of the buyer. The properties being sold may also be subject to current year or unpaid property taxes and/or Government Liens.

Addresses of the property are not provided.

Maps reflecting the legal description of property to be sold:

a) Subdivision plat maps are available online at the Clerk's Website at www.hernandoclerk.com (under "Official Record Search"-then select "Plats" or click here for a direct link.) They are also available for viewing and/or purchase in the Clerk's Office, Recording Division (20 N. Main Street, Room #362). These descriptions are identified by a Subdivision name, Block number and Lot number.

b) Acreage Maps (Metes and Bounds Legal Descriptions: Section, Township, Range) maps are available in the Property Appraiser's office and on their Website at www.co.hernando.fl.us/pa/.

Governmental liens & judgments survive the issuance of the Tax Deed and may be fully or partially satisfied with any overbid monies from the sale. Liens of governmental units not satisfied in full survive the issuance of the Tax Deed. Should you have any questions concerning what liens & judgments survive the Tax Deed sale, consult an attorney, we cannot advise you. Tax Deeds are not clear titles. Quiet title suits to clear the title of properties are Civil Law suits and are not handled by the Tax Deed Clerk. Information on this procedure and costs would be available from an Attorney that handles these lawsuits.

Only property that lists the County as the Applicant or property that is homestead and does not sell at the Tax Deed Sale will be placed on the "List of Lands Available for Taxes." After ninety days from the sale date, anyone can purchase property off the "List of Lands Available for Taxes." To purchase property from the "List of Lands Available for Taxes," one would pay the redemption amount plus any taxes that accrue from the date of the sale. Any properties placed on this "List of Lands Available for Taxes" that are not purchased within three years from the date they are placed on the list of lands will escheat to the county after three years.

The "List of Lands Available for Taxes" includes the following information: Clerk File Number; Certificate Number; Property Description and Key Number; Amount to Redeem (excluding accrued taxes and additional interest due to the certificate holder); Deed to Hernando County If Not Sold By Date; Date and Type of Disposition. The "List of Lands Available for Taxes" can be viewed, and/or copied for free, by logging onto the Clerk's Website at www.hernandoclerk.com - Look on the top menu of the web page for "Records." Go to the List of Lands Available for Taxes menu link and select the"List of Lands Available for Taxes." To receive a copy of this list from the Clerk's office, a fee of $.15 per page plus postage must be paid in advance.

The Recording Departmet is located in the Hernando County Government Center, 20 N. Main Street, Room #362, Brooksville. Office hours are Monday through Friday, 8 a.m. - 5 p.m. The telephone number is (352) 540-6768.