Tax Sale 第二期 第三组
详细阐述该County的拍卖规则，并说明做出选择该County的原因。(Jiao & zhou zhou)
我们组选择研究佛罗里达的 Hillsborough 和 Pasco 这两个郡。选择佛罗里达和 Hillsborough 和
Pasco County 的原因：
（1）按全美各州 2020 年人口增长排序，佛罗里达州排名第三。
（2）佛州有 tax lien 和 tax deed 两种地税销售类型，为投资者提供了多样化的选择；为学习
tax sale 的我们提供了一个全面学习和实践的实验场。
Hillsborough county。Hillsborough county拥有人口约150万，是佛州人口排名第四的郡，其人口
数量仅次于构成迈阿密大都市区的三个郡（Miami‐Dade, Broward, and Palm Beach counties）。
（6）Pasco county与Hillsborough的北部接壤，受Tampa Bay 都市区发展辐射的影响，这几年发
certificate，这便于投资者远程投资tax lien，也便于我们同时查找它们的listing。两个郡的线上拍卖模式，也符合我们小组成员最倾向的投资策略 – 留置权线上拍卖（投票结果如下图）。
Section 1: Tax Certificate Auction (same for both counties)
Online website for tax certificate auction
Organizer: County Tax Collector
Qualified Bidder: US persons with IRS W‐9 form and valid US TIN
2021 Auction Schedule
Accepting bid 5/3/21 8:00 AM ⅚/21 8:00 AM
Registration Deadline and Deposit Deadline 5/25/21 5:00 PM 5/25/21 5:30 PM
First Batch (Total 8 Batches) 5/29/21 9:00 AM 5/25/21 8:30 AM
Last Batch (Total 8 Batches) 5/29/21 4:00 PM 5/25/21 5:30 PM
Final Payment Deadline 6/2/21 4:00 PM 5/27/21 5:30 PM
Estimated Deposit Refund Date 6/12/21 4:00 PM 6/8/21 5:30 PM
Tax Sale Auction Procedure
- County Advertise once a week for three consecutive weeks (Newspaper and Website) in May
- 2. Bidder preparation in May:
a. Bidders register and setup username and password on the website‐ lienhub.com (free)
b. Submit IRS W‐9 Form and get a bidder number
c. Setup redemption payments by ACH (electronic check)
d. Set a budget amount and deposit at least 10% of budget via ACH (Min Deposit 100)
- Auction in May
a. Bid in the order advertised
b. Bid to decrease 0.25% (a tax certificate ranges from 0 to 18%, and most winning bids are
c. If the tax certificate is redeemed after June 1, the tax certificate holder is guaranteed a
minimum of 5% interest. Zero percent bids will not earn the 5% minimum interest.
d. The winner will be selected randomly when a tie at the lowest rate.
e. Simple interest accrues on a monthly basis (monthly interest = winning bid rate/12 * Holding
months until redemption).
f. No Bids become county‐held certificates (available after close of the tax sale on the website).
- Bid submission ends and results are generated on June 1:
a. The rest of your deposit will be electronically refund about 2 weeks after the close of the
b. Tax collector won’t issue anything. The bidders have to check the Winning Bids on the
c. The payment will be automatically debited via ACH at the designated Final Deadline.
- Holding certificate and Redemption Period
a. Tax Collector process the redemption. Bidders do not contact to the owner (except
b. Owner’s Bankruptcy: the owner pays the certificate holder in full and the certificate holder
must notify the Tax Collector.
c. Redemption in May will result in no interest.
d. If the tax certificate is redeemed after June 1 the tax certificate holder is guaranteed a
minimum of 5% interest.
e. 0% will not earn the 5% minimum interest.
f. For canceled or reduced certificate (e.g.: errors, omissions…), an interest of 8% per year will
g. The certificate is transferable: endorsement form and pay applicable fees through the tax
- Tax Deed Applications after 2 years without redemption since April 1:
a. A certificate holder who makes application for a tax deed shall pay the tax collector:
1) all other outstanding tax certificates, plus interest
2) any omitted taxes, plus interest,
3) any delinquent taxes, plus interest
4) Current taxes, if due, covering the property.
5) Costs of resale, if applicable.
Failure to pay such costs within 30 days after notice from the Clerk of the Circuit Court shall
result in the Clerk of the Circuit Court entering the land on a list entitled lands available for taxes.
b. The Clerk of the Circuit Court will notice all persons required by law to be monies involved
parties and notify the tax deed the additional funds needed for advertising and other costs.
c. The tax deed applicant receives 18% per annum interest on the application, beginning the
month after application through the month of redemption or tax deed sale date.
d. If the property is purchased by other person, the certificate holder will be reimbursed all of
the sums paid, including the above referenced 18% interest.
e. The opening bid must include all the costs paid by the tax deed applicant plus all other costs
for conducting the sale.
f. The title‐holder of record has the right to redeem the property by paying the Tax Collector
all previously described costs at any time before full payment for a tax deed is made to the
Clerk of the Circuit Court.
- Holding certificate over 7 years will null.
Tax Collector: Nancy Millan (601 East Kennedy Boulevard County Center, 14th Floor, Tampa, Fl 33602)
Collector’s Office, Customer Contact Center * Hours 9 a.m. ‐ 5 p.m. EDT (813) 635‐5200
Tax Collector: Mike Fasano (14236 6th Street, Room 100, Dade City, FL 33523)
Centralized Call Center * Hours 8:30 a.m. ‐ 5 p.m. EDT (352) 521‐4338, (727) 847‐8032, (813) 235‐
Website Question: LienHub@Grantstreet.com Phone: 8662474370 (8am‐5pm EST on business days)
Section 2: Tax Deed Auction (vary by county)
Online website for tax deed auction (different websites for each county but same interface/design)
Organizer: County Clerk’s & Comptroller’s Office
Auction Schedule: Thursdays at 10am
Tax Deed Process for Hillsborough County (similar for Pasco County)
- Before Tax Deed sale:
a. At any time between the second and seventh year, the certificate holder may request the
sale of the property to satisfy the certificate. The certificate holder must apply for the tax
deed sale by presenting the original certificate to the Hillsborough Tax Collector.
b. Upon receipt of the application for tax deed, the Hillsborough County Tax Collector obtains
an ownership and encumbrance report on the property and then certifies the tax deed
application and forwards the application to the Hillsborough County Clerk.
c. Once the Hillsborough County Clerk receives the Tax Deed Certification from the
Hillsborough County Tax Collector, the Clerk computes the base bid and charges the
certificate holder for the costs of conducting the tax deed sale. The Clerk’s fee is $60 for each
application. Additional costs for advertising, sheriff’s service fees, and certified mail fees
must be paid to the Clerk before the sale date is set.
d. Once all sale costs have been paid, the Clerk sets a sale date, notifies the certificate holder,
the property owner, and all lien holders listed on the Tax Collector’s Certification, and the
sale is then held in accordance with Chapter 197, Florida Statutes.
e. Notices of pending tax deed sales are published in a newspaper with local circulation. Tax
deed files are available for inspection at the Hillsborough County Clerk’s office. Some
documents may be available for viewing on‐line.
- Bidder preparation
a. Bidders register and setup username and password on the website.
b. Participants must post with the Clerk a deposit of 5% of the bid or $200, whichever is
greater, for each property on which they would like to bid. Advance deposits may be made
via electronic check (ACH) five full business days prior or in person by cash or cashier’s check
by 4pm the day prior to the sale.
c. Setup redemption payments by ACH (electronic check)
- Winning bid
a. Bid in the order of tax deed file number
b. The property is sold to the highest qualified bidder.
c. If identical bids are placed prior to the auction start date and time, the first participant to
place the bid will be deemed the official high bid. Tie bids are not allowed once the auction
d. Successful high bidders must remit to the Clerk the balance of the high bid along with the
recording fee, indexing fee, state documentary stamps tax ($0.70 per $100 of the bid), and
the Clerk’s Registry fee (3% of the first $500 and 1.5% of each subsequent $100). The
remainder of the bid is due by 10am the next business day.
e. Upon payment of the remainder of the winning bid and the fees set forth above, the Clerk
will issue a tax deed to the property.
The property owner may redeem his/her property by paying all back taxes and costs of the
tax deed sale up until the successful high bidder tenders full payment of the remainder of the
winning bid and all fees to the Clerk.
Clerk of Court & Comptroller (800 East Twiggs Street Room 140 Tampa, FL 33602)
Office Hours: Weekdays 9:00 AM to 4:00 PM ET
Telephone: (813) 276‐8100 EXT 4809
Payment: Clerk of Circuit Court Official Records/Tax Deed office (419 Pierce Street, Room 140, Tampa,
Clerk & Comptroller (14236 Sixth Street, Suite 201, Dade City, FL 33523)
Office Hours: Weekdays 8:30 AM to 5:00 PM ET
Telephone: (352) 521‐4408
Website Questions: firstname.lastname@example.org Phone: (877) 361‐7325 (weekdays 8am‐6pmEST）