Florida land underwriting
Not legal or tax advice
Property tax rules
Rules used: Florida state module · reviewed by Attorney Bot (AI) on 2026-10-12 · not legal or tax advice.
Assessment
- Property is assessed at just value; rates in mills.
- Non-homestead (incl. vacant) land: assessed-value increases capped at 10%/yr for non-school levies, resetting to just value on a change of ownership (§ 193.1555) — expect a reset the year after purchase.
Source: Florida Statutes chs. 193, 197 (as of 2026-10-12)
Rates
- Figures are before a tax certificate sells; once a certificate is sold, interest runs at the winning bid rate (up to 18%/yr, minimum 5% unless bid at 0%) instead.
- Property is assessed at just value; rates in mills.
- Taxes are delinquent April 1: 18%/yr (from the 1st of each month) until the certificate sale, minimum charge 3%. After the sale, the certificate bears the bid rate (≤18%) with a 5% minimum on redemption.
Source: Florida Statutes chs. 193, 197 (as of 2026-10-12)
Exemptions
- No statewide exemption amount is applied. Enter dollar exemptions from the county tax bill.
Source: Florida Statutes chs. 193, 197 (as of 2026-10-12)
Ag/special use
- No additional special-use schedule is listed beyond the notes in this section. Enter a county rollback if the parcel is in agricultural or timber use.
Source: Florida Statutes chs. 193, 197 (as of 2026-10-12)
Delinquency
- Figures are before a tax certificate sells; once a certificate is sold, interest runs at the winning bid rate (up to 18%/yr, minimum 5% unless bid at 0%) instead.
- Taxes are delinquent April 1: 18%/yr (from the 1st of each month) until the certificate sale, minimum charge 3%. After the sale, the certificate bears the bid rate (≤18%) with a 5% minimum on redemption.
Source: Florida Statutes chs. 193, 197 (as of 2026-10-12)
Other rules
- Redeemable any time until the tax deed issues; 24 months is the earliest tax-deed application; certificates expire after 7 years.
Source: Florida Statutes chs. 193, 197 (as of 2026-10-12)
How it works: methodology.
County registry (67 counties)
Counties and equivalents from the Census 2020 (national_county2020.txt). Start a deal in any county.
- Alachua County (12001)
- Baker County (12003)
- Bay County (12005)
- Bradford County (12007)
- Brevard County (12009)
- Broward County (12011)
- Calhoun County (12013)
- Charlotte County (12015)
- Citrus County (12017)
- Clay County (12019)
- Collier County (12021)
- Columbia County (12023)
- DeSoto County (12027)
- Dixie County (12029)
- Duval County (12031)
- Escambia County (12033)
- Flagler County (12035)
- Franklin County (12037)
- Gadsden County (12039)
- Gilchrist County (12041)
- Glades County (12043)
- Gulf County (12045)
- Hamilton County (12047)
- Hardee County (12049)
- Hendry County (12051)
- Hernando County (12053)
- Highlands County (12055)
- Hillsborough County (12057)
- Holmes County (12059)
- Indian River County (12061)
- Jackson County (12063)
- Jefferson County (12065)
- Lafayette County (12067)
- Lake County (12069)
- Lee County (12071)
- Leon County (12073)
- Levy County (12075)
- Liberty County (12077)
- Madison County (12079)
- Manatee County (12081)
- Marion County (12083)
- Martin County (12085)
- Miami-Dade County (12086)
- Monroe County (12087)
- Nassau County (12089)
- Okaloosa County (12091)
- Okeechobee County (12093)
- Orange County (12095)
- Osceola County (12097)
- Palm Beach County (12099)
- Pasco County (12101)
- Pinellas County (12103)
- Polk County (12105)
- Putnam County (12107)
- Santa Rosa County (12113)
- Sarasota County (12115)
- Seminole County (12117)
- St. Johns County (12109)
- St. Lucie County (12111)
- Sumter County (12119)
- Suwannee County (12121)
- Taylor County (12123)
- Union County (12125)
- Volusia County (12127)
- Wakulla County (12129)
- Walton County (12131)
- Washington County (12133)