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Delinquent Tax Frequently Asked Questions

The administration of delinquent taxes by the Revenue Division of the County of Volusia has the following objective:

To collect the maximum amount of delinquent taxes for the Taxing Authorities, while protecting the interest of the property owner.

This information has been compiled to answer the most frequently asked questions about delinquent property taxes. The facts and procedures provided in the answers are based on Florida Law.

When are property taxes due in Florida?
What happens when property taxes become delinquent?
Can partial payments be made for delinquent taxes?
Are delinquent taxes publicized?
What information does the advertisement contain?
What is a Real Estate Tax Lien Certificate?
What is the interest rate on a Tax Lien Certificate?
What is the “life” of a tax certificate?
What is the Tax Deed process?
What is a Tangible Tax Warrant?
What is the interest rate on a Tax Warrant?
Are there penalties for sale or removal of Tangible Property?
What is the “life” of a Tax Warrant?

When are property taxes due in Florida?

Property taxes are due once a year, and can be paid beginning November 1st of the year for which they are being levied.  Any tax that is unpaid the following April 1st is considered delinquent.
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What happens when property taxes become delinquent?

April 1

3% Interest added to every unpaid Real Estate tax account
1.5% Interest added to every unpaid Tangible Personal Property tax account

May 1

Additional 1.5% Interest added to every unpaid Tangible Personal Property tax account

Can partial payments be made for delinquent taxes?
The Florida Statutes do not allow the Revenue Division to accept partial payments for delinquent Real Estate taxes.  The ONLY exception to this law is Court Ordered payments remitted as part of Bankruptcy proceedings.

A payment program is available for delinquent Tangible Personal Property taxes per F.S. 197.4155.  Contact the Revenue Division for more information.
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Are delinquent taxes publicized?
The Tax Collector must advertise delinquent taxes in a general circulation newspaper, chosen by the County Council. The advertisement is currently in the New Journal’s legal advertisement, called the Volusia Review.

The advertisement is printed for three consecutive weeks in the month of May for any tax account not paid in full prior to the transfer of data from the Revenue Division to the newspaper.

Delinquent Real Estate taxes are also advertised online at the Tax Lien Certificate Auction website, www.bidvolusia.com.

What information does the advertisement contain?
Real Estate - The place, date, and time of the tax certificate sale; the parcel number, property owner's name, and total Tax Lien Certificate purchase amount.  The parcels appear in the same order as they appear on the tax roll, and are consecutively numbered for reference during the Tax Lien Certificate Auction.

Tangible Property – The parcel number, property owner’s name, and total due including all fees and penalties through May 31st.
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What is a Real Estate Tax Lien Certificate?
A Tax Lien Certificate is an interest bearing first lien representing unpaid delinquent Real Estate property taxes.  The investment does not convey any property rights or ownership to the certificate holder. 

On or before June 1 of the year the taxes become delinquent, the County holds a sale of tax certificates online at www.bidvolusia.com.

Purchase of a tax certificate does not permit the certificate holder to enter the property or harass the owner. The property owner has a period of two years from the date the tax became delinquent to redeem the tax certificate by paying to the Volusia County Revenue Division the total due, including accrued interest. 

During that two year period the Tax Lien Certificate holder may not contact the property owner.  After the two year period, if the taxes remain unpaid, the lien holder may make an Application for Tax Deed Auction with the Volusia County Revenue Division.
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What is the interest rate of a Tax Lien Certificate?
The maximum interest the law allows on a tax certificate is 18 percent simple annual interest, calculated monthly.   The minimum interest received by the purchaser is 5% unless bid at zero (Florida Statutes 197.472(2)).
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What is the “life” of a tax certificate?
The life of the tax certificate is seven years from the date of issuance. After seven years, if tax deed proceedings have not been initiated, and if there is no litigation in process, the certificate is cancelled per Florida Statutes 197.482.
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What is a Tax Deed Auction?
Certificates, which have not been redeemed within two years from April 1 of the year they were issued, are eligible for a Tax Deed Application.  If Tax Deed Auction proceedings begin, the property owner must pay all due & delinquent years, plus fees and interest to stop the sale of their property at public auction.
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What is a Tangible Tax Warrant?
The Volusia County Revenue Division is required to prepare Tax Warrants against delinquent Tangible Personal Property tax accounts. The Revenue Division then must file a petition with the circuit court asking for the Warrants to be ratified and confirmed.

Upon ratification & confirmation of the Warrants, the Revenue Division is authorized to levy upon, seize, and sell the Tangible Property in order to pay the delinquent taxes, costs, and interest.  Tax Warrants have the same effect as a writ of garnishment, and may be levied upon any person holding property of the delinquent taxpayer, including bank accounts.

Tax Warrants Prepared May 1st

$10 Warrant fee added to each delinquent Tangible Personal Property tax account

What is the interest rate on a Tax Warrant?

Delinquent Tangible Personal Property taxes earn interest at 18% simple annual interest, calculated monthly.
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Are there penalties for sale or removal of Tangible Property?
Under Florida Statute 818.01, the sale or removal of Tangible Property with unpaid property taxes without consent of the Revenue Division is a misdemeanor of the first degree, punishable by up to a year in prison.
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What is the “life” of a Tax Warrant?
The Revenue Division must continue to try and collect the delinquent taxes until the taxes are paid, or the Warrant expires after 7 years.
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Revenue Division
Volusia County
123 West Indiana Avenue, Room 103
DeLand, Florida 32720

Contact the Tax Collector's Office at 386-736-5938, or e-mail revenue@volusia.org.

In accordance with the provisions of ADA, this document may be requested in an alternate format.

Deputy Finance Director
Rhonda C. Orr,  CGFO
revenue@volusia.org

West Volusia
386-736-5938

Daytona Beach
386-254-4635

New Smyrna Beach
386-423-3325