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My Delinquent Taxes Have Not Been Paid, What Happens Next?

2008 Property Taxes not paid prior to May 31, 2009 will go up for sale during the annual tax certificate sale held in June. The Tax Collector is required to conduct a sale of tax certificates to collect the preceding year’s unpaid property taxes. The tax certificate represents a lien on unpaid real estate properties and will expire 7 years from the date of issuance.

The Tax Collector advertises the delinquent taxes in the Daily Business Review newspaper, which was chosen by the Board of County Commissioners. The advertisement is printed weekly, three times prior to the tax certificate sale. The advertisement contains a listing of each parcel showing the delinquent tax amount owed, the property owner's name, and the property control number. The parcels are consecutively numbered for reference during the sale. The delinquent tax amount (certificate's face amount) consists of the sum of the following: real estate tax and non-ad valorem assessment amount, interest (4.5% for months of April, May and June), Tax Collector commission (5%), newspaper and internet advertising charges and a fee for the cost associated with the sale of tax certificates on the internet .

A third party who holds a tax certificate on a property does not own the property. A property owner has two (2) years from the date of delinquency (April 1 each year) to repay the unpaid property taxes, penalties, advertising costs and fees. After a minimum of two years the holder of the tax certificate may make a tax deed application. This application initiates the process of forcing the property to be sold at a public auction (tax deed sale).

Delinquent taxes are payable only by cash, bank draft, certified check, money order, United States postal money order or cashier’s check (also known as an official check, teller’s check or treasurer’s check) or wire transfer. For additional information about delinquent taxes and the tax certificate process please contact our office at (561) 355-2266 or email clientadvocate@pbcgov.org.

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