Any unpaid real estate property taxes after March 31are considered delinquent.  The Constitutional Tax Collector is required by law to hold an annual Tax Certificate Sale to collect the preceding year’s unpaid taxes and associated fees. 

A tax certificate is a first lien created when a third party pays the outstanding delinquent taxes on a property.  What is being sold is the lien NOT the property. 

The Tax Certificate Sale will be held on June 7, 2012. An online auction is conducted by a private company through a competitive bid process.  

Click here to learn more about the Tax Certificate Auction.
If you are interested in participating in the Tax Certificate Auction, register at www.palmbeachtaxsale.com.

To redeem the certificate, the property owner must pay the delinquent taxes, accrued interest and advertising costs.  In turn, the Constitutional Tax Collector reimburses the certificate holder all monies due.

If the property owner fails to pay within two (2) years from the date of the delinquency, the certificate holder may file a tax deed application with the Constitutional Tax Collector.  The application allows the property to be sold at an auction held by the Clerk and Comptroller.