Tax Deed Sales

Tax Deed Sale Process

Property owners are required to pay property taxes on an annual basis to the Calhoun County Tax Collector. If the owner fails to pay his/her taxes, a tax certificate will be sold by the Tax Collector at a date and time advertised by the Tax Collector.

A tax certificate represents a lien for unpaid real estate taxes. The amount of the certificate is the sum of the unpaid real estate tax and the non-ad valorem assessments, penalties, advertising costs and fees.

A tax certificate may be held for a minimum of two (2) years but not more than seven (7) years. 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 Tax Collector. For more information about tax certificates, you should contact the Calhoun County Tax Collector’s office.

The Tax Collector certifies the tax deed application and forwards the application to the Clerk, who computes the base bid and charges the certificate holder for the costs of holding the sale. The Clerk’s fee is $60.00 for each application. Additional cost for advertising, sheriff’s service fees, and certified mail fees must also be paid before the sale date is set.

Once all sale costs have been paid, the Clerk sets a sale date, notifies the certificate holder, the property owner, and all lien holders, and the sale is then held in accordance with Florida Statute 197.

Notices of pending tax deed sales are published in a newspaper with local circulation. Tax deed files are available for viewing on-line.

You must do your own research for each property!

You may research property improvements with the Calhoun County Property Appraiser’s Office.

Prior to the start of the sale, each participant must post with the Clerk a deposit of $200.00 or 5% of the winning bid, whichever is greater for each property they would like to bid on. Advance deposits may be made online by wire transfer or in person at the Office of the Calhoun County Clerk of Court located at 20859 Central Ave E Rm 130 Blountstown, FL 32424 in the form of cash or cashier’s check made payable to Calhoun County Clerk of Court. All advance deposits whether in person or online must be made by 4:00 PM CT the Friday prior to the sale. Each wire transfer is subject to a $15.00 fee. Person/business checks, ACH, money orders, or credit/debit cards are not accepted.

At the date and time specified for the sale, each item is auctioned in order of case number. The property is sold to the highest qualifies bidder.

Once a sale has been completed, the successful high bidder must remit to the Clerk the balance of the high bid along with the recording fee and state documentary stamps of .70 per $100.00 of the bid. The remainder of the bid is due within 24 hours. Payment may be made in the form specified by the Clerk.

Upon payment of the remainder of the bid, the Clerk will issue a tax deed to the property. The sale is final when full payment is received, and the tax deed is signed and recorded by the Clerk. The property owner may redeem his/her property by paying all back taxes and costs up until the Clerk of Court signs the tax deed.

If the certificate holder is not the successfull bidder, he/she is reimbursed all monies paid, plus interest earned from the mocies received from the successful bidder. Valid liens are then paid out of the monies received. Notarized claims must be submitted to the Clerk’s office to substantiate a claim. The former property owner may claim any excess funds.

The Clerk’s office is not authorized to give legal advice. If you require legal advice, you should obtain it from an attorney or some other source. The Clerk’s office assumes no responsibility for any encumbrances on any property offered for sale.

If you have additional questions concerning the procedure for tax deed sales, please refer to Florida Statutes Chapter 197 or contact the Clerk’s office.