Delinquent Tax Frequently Asked Questions
- When do property taxes become delinquent?
- How can I pay my delinquent property taxes?
- Can I make payment arrangements?
- I owe both current and delinquent taxes. Which should be paid first?
- How do I obtain the amount due at this time?
- If I have declared personal bankruptcy, am I still responsible for my property taxes?
- Do you honor the postmark for delinquent payments?
- How is the County allowed to sell a certificate on my property?
- Someone bought a certificate on my property, does that mean they now own it?
- Does bankruptcy prevent the sale of a tax certificate?
- If a tax certificate is sold on my parcel while I’m in bankruptcy, can a tax deed application be started?
- There is a Tax Deed Application on my property. Are the payment requirements different?
- There is a Tax Deed Application on my property, how long before my property is sold?
- Is there a listing available of unpaid property taxes or of delinquent property taxes?
When do property taxes become delinquent?
Property taxes become delinquent on April 1 following the year of assessment. In accordance with Florida Statutes, if your property taxes are not paid, a tax certificate will be sold on or before June 1.
How can I pay my delinquent property taxes?
Delinquent tax payments may be paid online at https://volusia.county-taxes.com/public
Once a tax certificate is issued, payments must be made with certified funds made payable to Volusia County. Personal checks are not accepted. Payment may be made in person or mailed to:
County of Volusia
123 W. Indiana Ave., Room 103
DeLand, FL 32720
How do I obtain the amount due at this time?
Since the amount may increase the first day of each month, please visit us online or contact our office for the amount due and the deadline date, prior to submitting your payment. You may call the Volusia County Revenue Division at 386-736-5938.
If I have declared personal bankruptcy, am I still responsible for my property taxes?
In many situations, as long as you still own the property and you did not surrender the property to the Trustee or the Court you would be responsible for the taxes. However, consult your bankruptcy attorney to find out how this applies to your situation.
Do you honor the postmark for delinquent payments?
No. State law mandates that delinquent real estate tax payments must be in our office and validated by the last working day of the month for which interest is being paid (Florida Department of Revenue Property Tax Rule 12D-13.002).
How is the County allowed to sell a certificate on my property?
Florida Statute 197.432 requires that the Tax Collector sell tax certificates on properties with unpaid taxes on or before June 1. A tax certificate (lien) sale is a public auction for investors to earn interest for paying other people's property taxes. A certificate is auctioned off to the bidder who is willing to accept the lowest interest rate. If there are no bids on a tax certificate, it would be "struck off" to the County at 18%; the highest interest rate allowed by Florida Statutes.
Someone bought a certificate on my property, does that mean they now own it?
No. The certificate holder has no claim on the property. However, two years after taxes become delinquent, the certificate holder can place a Tax Deed Application on your property. (Example - 2015 unpaid taxes which had a certificate sold by June 1 of 2016, can have a Tax Deed Application made on it beginning on April 1, 2018). After a tax deed application is made, the property will be scheduled for auction and if the taxes are not paid, will be sold to the highest bidder. If that happens, you have lost any claim or ownership on it.
Does bankruptcy prevent the sale of a tax certificate?
Per Administrative Order FLMB 2018-1 of the United States Bankruptcy Court, Middle District of Florida, In the interest of fostering the benefits of tax certificate sales related to cases before this Court, the Court confirms that the automatic stay of 11 U.S.C. 362 (a) does not prevent the sale of tax certificates in the ordinary course of Florida Tax Collectors business. Certificates will be sold in accordance with the Middle District order. The sale of a tax certificate allows for a potentially lower rate of interest on the delinquent taxes.
If a tax certificate is sold on my parcel while I’m in bankruptcy, can a tax deed application be started?
No. Per Administrative Order FLMB 2018-1 of the United States Bankruptcy Court, Middle District of Florida, this order does not permit the sale of tax deeds, as a sale of property of a bankruptcy estate or property of a debtor in bankruptcy is subject to 11 U.S.C. 362 (a) until the stay terminates by operation of law or is modified by order of the bankruptcy court. Upon the closure of the bankruptcy, Florida Statute 197.502 applies.
There is a Tax Deed Application on my property. Are the payment requirements different?
Yes. There may be multiple years of delinquent taxes included in the Tax Deed Application. All of the taxes included in the application must be paid by certified funds in one lump sum. If you need to mail your redemption payment, please allow enough time for us to receive it prior to the sale date. Amounts are subject to change as interest and additional fees are added. We advise you to pay in person to ensure that your payment is received in a timely manner.
To receive updated information and payment confirmation, we strongly suggest you contact the Volusia County Revenue Division immediately at 386-736-5938.
There is a Tax Deed Application on my property, how long do I have before my property is sold?
There is no way to know without looking up your account. Please contact our office immediately to obtain the sale date and payment amount. The number is 386-736-5938.
Is there a listing available of unpaid property taxes or of delinquent property taxes?
A full file listing is available for download. Please visit our search and reporting website at https://volusia.county-taxes.com/public/reports.