FAQs - Delinquent Tax
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
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
Can I make payment arrangements?
Delinquent taxes can be only paid in full with certified funds.
I owe both current and delinquent taxes. Which should be paid first?
The oldest tax year should always be paid first.
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
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
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
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
Is there a listing available of unpaid property taxes or of delinquent property taxes?
FAQs - Deferrals
How can I get a property tax deferral?
You can file an application for property tax deferral (Form DR‐570) with the Revenue Division on or before January 31 following the year in
which the taxes and non‐ad valorem assessments are assessed. A new application must be submitted each year by March 31 of the year
after the year of the assessment.
Who determines if I am eligible for property tax deferral?
The Volusia County Revenue Division makes the determination in accordance with the requirements set forth in Florida Statute
When do deferred taxes have to be paid?
Deferred taxes must be paid if:
- there is a change in the use of the tax‐deferred property, such that the owner is no longer entitled to claim homestead exemption
for the property
- property owner fails to maintain the required fire and extended insurance coverage on the tax‐deferred property
- there is a change in ownership of a tax‐deferred property
- there is a year in which the total amount of deferred taxes, non‐ad valorem assessments and interest exceeds 85% of the
FAQS - Erroneous Payments
How do I correct an erroneous tax payment?
The taxpayer must request the refund in writing by certified mail to the owner of the property that benefitted from the erroneous
payment, asking to receive the refund within 45 days from the date the certified mail letter is sent. Requests for refunds of taxes that were
paid in error must be made within eighteen months from the date of the erroneous payment, and before the property on which taxes were
paid is transferred to a third party for consideration.
How long does the property owner have to reimburse me?
The owner of the property on which the taxes were erroneously paid must reimburse within 45 days of demand. If the owner of the
property fails to reimburse within 45 days, you may apply to the State of Florida Department of Revenue through the Volusia County
Revenue Division for a refund. Your application should include:
- a copy of the written request for reimbursement mailed to the property owner
- the return receipt showing that the original request was mailed to the property owner
- proof of payment (original paid tax receipt) and cancelled checks
- a Completed Application for Refund of Ad Valorem Taxes (DR‐462) (PDF)
Mail the completed application and attachments to:
County of Volusia
123 W. Indiana Ave., Room 103
DeLand, FL 32720
FAQs - Lands available for taxes (LAFT)
How many properties are on the LAFT list?
The number of properties varies, please contact the Volusia County Clerk of the Court at
for the most current number
or view the list on‐line.
How long does it take to purchase an LAFT property?
Quotes are typically available within 1‐2 business days of the request.
Is the property sold free and clear of liens?
Additional property taxes, as well as liens on the property may be due and would become the responsibility of the new owner. It is
imperative that anyone interested in purchasing from Lands Available for Taxes conduct extensive research, including a full title and lien
search, prior to requesting a quote or purchasing any properties.
How long are items in LAFT?
All properties will remain on LAFT for three years.
FAQs - Property Tax
How do I pay my property taxes?
Property taxes may be paid in several ways, including online, by mail, or in person at one of our tax payment locations.
Would the Tax Collector ever call me to collect a payment?
No! Beware of any call you receive encouraging you to pay your taxes over the telephone. The Volusia County Tax Collector will never call a
taxpayer to solicit over‐the‐phone payments of current and/or delinquent taxes. Tax payments cannot be made over the phone.
Why is there a fee for paying taxes with a credit or debit card?
Debit and credit card transactions are performed by an outside vendor who charges a fee for the service. For debit cards the fee is $1.95
per transaction and for credit cards, the fee is 2.6% of the amount charged with a minimum charge of $1.95.
What do I do if I don’t receive a property tax bill?
If you do not receive a tax bill you can print your tax bill online or call the Volusia County Tax Office at
Can I spread my property tax payments out over time?
Applications for the installment plan for current taxes must be submitted no later than April 30 of the year in which the tax is assessed. It is
the responsibility of taxpayers participating in this program to ensure taxes are paid according to the schedule in order to remain enrolled
in the payment plan. For more information regarding this plan, please click here. Links to applications can also be found on the Forms page.
What should I do if I receive a tax bill for property I don’t own anymore OR what if I receive a tax bill for property I own that has the
previous owner’s name on it?
The Volusia County Property Appraiser may not have been notified of the sale, or the sale may have taken place after the tax roll was
prepared (usually by July 1). Call the Property Appraiser’s Office at 386‐736‐5901, and/or complete the Property Appraiser’s
Ownership/Address Change Form found on their website,
I have declared personal bankruptcy. Am I still responsible for my property taxes?
Consult your bankruptcy attorney for advice on your particular situation. In many cases, as long as you still own the property and do not
surrender it to the Trustee or the Court, you remain responsible for the taxes.
I just bought my home and paid taxes at the closing. Why am I getting a tax bill?
Property taxes are associated with the property, not the property owner, and tax bills are not mailed until November 1. As the new owner,
you did not actually “pay” taxes at closing. You may have received a prorated credit for taxes from the previous owner, making you fully
responsible for the entire amount. Review your closing documents or contact the institution that handled your closing to clarify any
questions you have about this.
What determines the amount of my tax bill?
The amount of taxes you owe is determined by two things: the assessed value of the property, and the tax rate. The Volusia County
Property Appraiser’s Office assesses the value of your property and applies eligible tax exemptions that can lower the taxable value of your
property. The tax rate is determined by the entities that have taxing authority over the community in which your property is located. This
would include the Volusia County Council, the Volusia County School Board, your municipality, a hospital district, multi‐county districts such
as the St. Johns River Water Management District, and others. The tax rate for each of these entities is expressed as dollars per thousand
and multiplied by the assessed value. The sum of these amounts is the tax you owe.
Why is the tax bill I got two months ago different from the tax bill I got today?
The first notice you receive about your tax bill is the TRIM (Truth In Millage) Notice that is sent by the Property Appraiser's Office to inform
you of proposed taxes. The TRIM notice contains the place and time where the various taxing authorities will meet to set the tax rate, but it
is not a bill. The tax bill is sent after each taxing authority sets their tax rate. Each taxing authority is required to hold two public hearings
before they set that rate, at which they welcome your input.
Why did I receive a tax bill since my mortgage company escrows and pays my taxes?
A tax bill is mailed to all Volusia County residents. If you have a mortgage company that maintains an escrow account, that company is
required to request a copy of your tax bill and make the payment on your behalf. However, it is ultimately the responsibility of the
property owner to ensure that the tax is paid. We recommend that you contact your mortgage company to ensure that they made the
payment on your behalf. You can check the status of your property here.
I missed the early payment discount period because I never received a tax bill. Am I still entitled to the discount?
According to Florida Statute 197.122, property owners are required to know that taxes are due and payable annually. Failure to receive a
tax bill does not relieve a taxpayer of responsibility for payment, nor constitute cause for cancellation of delinquent tax penalties and
I just paid off my mortgage, and my taxes were being escrowed by my mortgage company. How do I start receiving my own tax bill?
Notify the mortgage lender advising them to take you off their escrow account and stop requesting to receive your tax bill. If you do not receive a tax bill you can print a tax bill online or call the Volusia County tax office at
FAQs - Tax Bill
When are taxes due and when do they become delinquent?
All property taxes become due November 1st, must be paid no later than March 31st, and become delinquent if not paid before April 1st.
Discounts are applied to tax bills paid in full between November 1 and February 28(9). (November 4%; December 3%; January 2%; February
- Tax payments for current tax bills are posted according to their postmark date. Tax payments are generally processed within 24‐
72 hours of receipt.
- Delinquent real estate bills are charged a 3% penalty, interest and advertising costs.
- Delinquent tangible personal property bills are charged 1.5% interest per month plus advertising costs.
- Verify your payment, or pay online from our public website volusia.county‐taxes.com.
- It is your responsibility to know that taxes are due and to make payment before April 1st ‐‐ failure to receive a tax bill does not
relieve anyone from paying taxes or additional interest and fees, per Florida Statute 197.122.
Where can payments be made and what forms of payment are accepted?
- Pay Online: volusia.county‐taxes.com by E‐check or all major credit cards. Credit card payments are charged 2.6% of the total amount charged, $1.95 minimum, and E‐checks are charged a flat rate of $1.50. If an E‐check payment is submitted with the
incorrect account information or returned unpaid for any reason, a fee of up to 5% may be charged, per Florida Statute 125.0105.
- By using the envelope provided with your tax bill: Return the bottom stub of your tax bill, make check payable to “County of Volusia,” and the payment must be made in U.S. funds, and payable from a U.S. bank. Payment address:
County of Volusia
Thomas C. Kelly Administration Center
123 W. Indiana Avenue, Room 103
DeLand, FL 32720
- At any local Revenue Division Office, located in DeLand, Orange City, Daytona Beach, and New Smyrna Beach.
Click here for a list of locations.
Checks must be written in English, made in U.S. funds and drawn on a U.S. financial institution.
Are Partial Tax Payments accepted?
Florida Statue 197.374 allows for one or more partial payments at the discretion of the tax collector. There is a $10 fee per partial payment made. An application for partial payments must be submitted in order to participate in this program. Click here for the application (coming soon).
- Partial payments forfeit all discounts that would otherwise apply to a full payment.
- A partial payment must include an additional $10 processing fee for each partial payment made.
- Partial payments are only accepted for current tax bills – after March 31st no partial payments are accepted for delinquent taxes.
How do I enroll in the quarterly Installment Payment plan?
The quarterly Installment Payment plan allows taxpayers to pay real estate/tangible taxes for the next year in four installments for the entire year’s bill. Once you fully enroll in this plan, you do not reapply each year, as long as you make a timely first installment payment.
Eligibility requirements for the installment Plan
- Submit an installment application by April 30 of the tax year for which you are applying (applications available on our website or in our office after November 1 of the year preceding the year you are applying for). Installment Application (coming soon)
- Your estimated taxes must be more than $100 per tax bill.
- Make a timely first installment payment to fully enroll in this plan – failure to make a payment by July 31, will automatically cancel your account from the installment plan.
Installment payment schedule and discounts:
- 1st installment, payable by *June 30: ¼ of the previous year’s taxes discounted 6%.
- 2nd installment, payable by September 30: ¼ of the previous year’s taxes discounted 4.5%.
- 3rd installment, payable by December 31: ½ of the current year’s adjusted tax amount discounted 3%.
- 4th installment, payable by March 31: ½ of the current year’s adjusted tax amount, no discount.
*If the first installment bill is not paid by June 30th, you still have the option to make your payment by July 31st – however, the 6% discount is lost and you must pay an extra 5% penalty to stay enrolled in the plan.
What happens when my taxes become delinquent?
Taxes become delinquent if not paid by March 31 of the year following the year of assessment – all taxes not paid before April 1st will have 3% delinquency interest and advertising fees applied to the total amount still due (1.5% per month interest for tangible taxes).
- Partial payments cannot be accepted for delinquent taxes and delinquent tax payments are posted as of date received – mailed postmark dates do not apply.
- On or before June 1, of the year following the year of assessment, the Revenue Division must conduct a Tax Certificate Auction of all qualified, unpaid delinquent real estate accounts.
- At the tax certificate auction, investors pay the taxes due in exchange for a tax certificate, which is a lien on the property, issued at the winning bid rate of interest. Tax certificates convey no property rights to the winning bidder.
- Once a certificate is sold at auction, a taxpayer must pay all delinquent taxes, accrued interest, advertising costs and fees to redeem the certificate. Only cash, certified funds, or wire transfer payments are accepted. Interest continues to accrue until the certificate is redeemed.
- If delinquent taxes are unpaid for 2 years, the certificate holder can file a tax deed application and the property may be sold at a tax deed sale to repay their investment costs, per Florida Statute 197.502.
How do I change the mailing address my tax bill is sent to?
Contact the Volusia County Property Appraiser, to request a mailing address change – the Revenue Division will be notified of the new
Am I responsible for paying taxes if I filed a Value Adjustment Board petition?
Yes, Florida Statute 194.014 requires any taxpayer who filed a petition to make a minimum statutory payment. Failure to make this
payment will result in the denial of your petition. The exact amount of your necessary minimum payment varies by the type of petition you
filed and you should contact the Revenue Division to verify the exact amount owed before submitting a payment. Visit the VAB site for
Why did I receive a tax bill if I have sold the property?
Your sale, or the recording of your sale deed, probably occurred after the tax bills were prepared. We advise that you contact your closing
agent to confirm that your responsibility for a prorated portion of the taxes was addressed in your closing documents. However, the new
property owner is responsible to pay the current tax bill.
FAQS - Tax Certificate Sale
What is an internet auction?
An auction in which bids are transmitted and received through the Internet using a computer and a web browser.
What equipment or software do I need to be able to participate?
A bidder must have a computer with Internet access and a web browser. If you do not have access to a computer, Volusia County
libraries have computers that are available for public use during regular business hours.
Who will show me how to use the internet auction system?
Users are encouraged to participate in a Self Demo, Trial Auction or a Guided Demo prior to bidding.
Self Demo ‐ Please log in with your ID and password, and click "Auction Demo" under Auction Site Training Tools. The instructions are
designed to lead users through the auction process.
Trial Auction ‐ Please log in with your ID and password, and click "Trial Auction" under Auction Site Training Tools. The Trial Auction is
a simulation of a real auction, in which bidders practice bidding and, subsequently, viewing auction results.
Guided Demo ‐ Please contact Auction Support to receive a Guided Demo (which is available only after user completes the Self Demo).
Auction Support will guide the user through the auction process on the website over the phone at 800‐410‐3445.
Where and when will the auction be advertised and how often?
The listing of unpaid taxes is published in the Daytona Beach News‐Journal on or about the first week of May. The list is published three times in May. The Daytona Beach News‐Journal can be contacted at: 901 6th St., Daytona Beach, FL 32117 Phone: 386‐252‐1511 or via the internet at
What is a batch?
A batch is an auction subgroup of the advertised list that serves as a means of organizing tax certificates for the purpose of facilitating
bid submission. Each tax certificate in each batch is auctioned independently of every other tax certificate and arranged in sequential
order with a unique auction closing time for each batch. In each batch, the properties are listed in the order they are listed in the
advertisement which is the order they appear on the tax roll. This order cannot be changed.
How does the bidding proceed?
Each parcel is auctioned in the order listed in the publication. The bidding begins at 18 percent (the maximum rate) and is bid down.
The "winning" bidder's number and rate of interest are recorded. Any item not bid upon is "struck" to the County.
When are my bids due?
Bids can be submitted on the website once the advertised list is published on the Internet, usually in early May. The advertised list will
be divided into batches. Bids can be withdrawn or altered at any point up to the closing of the batch on the day of the sale.
When do the bidders have to pay the amount due for their purchases?
Bidders will receive an email invoice indicating the total amount due, if any. All payments must be made via ACH from the payments
page of the BidVolusia.com website no later than 48 hours after close of sale.
Failure to pay for all certificates by that date will result in the loss of the deposit and forfeiture of all the certificates. The certificates
will be re‐sold at a later date.
What is proxy bidding?
In a live auction, a bidder will lower his bid by quarter percent increments until he is the only bidder left or until the interest goes
below his acceptable minimum level, at which point he would drop out. Proxy bidding is a form of competitive sale in which bidders
enter the minimum interest rate that they are willing to accept for each certificate. The auction system acts as an electronic agent,
submitting bids on behalf of each bidder. The result of the proxy system is that the electronic agent keeps lowering the bid to submit
by quarter percent increments until you are either the only bidder left, (in which case you get the certificate at a quarter percent lower
than the previous bid) or until you reach the floor you have set. Zero percent bids will not be treated as proxy bids. They will be
awarded at zero. If you are the only bidder on a given certificate and your minimum rate is greater than zero percent, the electronic
agent will submit a bid of 18 percent on your behalf. In the case of a tie at the winning bid rate, the system awards to one of the tie
bidders through a random selection process using a random number generator. In no case will a bidder be awarded a certificate at a
rate lower than his specified minimum acceptable rate. Certificates that receive no bids after all batches are closed will be struck to
the County at 18 percent.
Can I pay the taxes and own the property?
No. You have not purchased property. A tax certificate is an investment. This investment does not convey any property rights or ownership to the certificate holder
Can I borrow the keys or make an appointment with the Volusia County Revenue Division to view the property so that I can look at it before I buy?
The Volusia County Revenue Division does not have the keys to the property and knows nothing about the condition of any property.
You must do your own research. Maps are available to the public at the Property Appraiser’s office and on their website. The Volusia
County Revenue Division can only tell you about the taxes that are due.
Can I contact the property owner and convince them to pay?
A certificate holder who initiates, or whose agent initiates, contact with the property owner upon which he or she holds a certificate
encouraging or demanding payment may be barred by the tax collector from bidding at future tax certificate sales. Unfair or deceptive
contact by the holder of a tax certificate to a property owner to obtain payment is an unfair and deceptive trade practice according to
law, regardless of whether the tax certificate is redeemed. Such unfair or deceptive contact is actionable under applicable laws
prohibiting fraud. Neither a certificate holder nor an agent, can take any action against the property and/or the property owner (direct
or indirect) until 2 years from April 1 of the year of delinquency. After that period of time, an application for Tax Deed can be made,
which forces the owner to pay the back taxes, or the property is sold at a public auction to the highest bidder.
Do liens follow the property?
Government liens always follow the property. It is important to research the payment history and type of property before you bid on
FAQs - Payments, Interest and Redemption
What is an ACH debit?
An ACH debit is an electronic funds transfer from your bank account, initiated by the Tax Collector with your prior authorization.
Debits entered on the web site will be submitted immediately for processing. Funds must be drawn from a US financial institution.
Some types of money market, brokerage, and/or trust accounts cannot accept ACH debits. Please check with your financial institution
prior to initiating payment on the web site. For more information on ACH, please visit the NACHA, the Electronic Payments Association
What happens to my security deposit if I do not win any certificates in the auction?
Refunds for unused portions of the deposit will be issued by check within four weeks of the conclusion of the tax certificate sale.
Can interest rates be changed after the bid?
When a certificate is redeemed and the interest earned is less than 5 percent, a mandatory charge of 5 percent is due. This applies to
all certificates except those with an interest rate bid of 0 percent. If a certificate should be canceled or reduced, the interest earned
will be 8 percent per year, simple interest or the rate of interest bid at the tax certificate sale, whichever is less on the canceled or
reduced amount. Bankruptcy rulings may also affect interest rates.
How do I get paid?
When a certificate has been redeemed (owner, title company or mortgage company pays the outstanding taxes to the Volusia County
Revenue Division), the certificate holder is entitled to the face value plus whatever interest the certificate has earned. Proceeds are
remitted weekly to the certificate holder. The certificate holder is never paid directly unless it is from a Bankruptcy Trustee. If that
happens, the certificate holder must notify the Volusia County Revenue Division when he/she is paid in full and request that the
certificate be canceled.
Does Volusia County guarantee payment?
Volusia County DOES NOT guarantee eventual payment of tax certificates. Risks exist! You must do your research.
What is the redemption period of a tax certificate?
The property owner can redeem a certificate at any time until the property is sold at a tax deed sale OR until the certificate has
expired (seven years after the date of issuance).
FAQs- Tax Certificates
What are “tax certificates"?
An interest bearing first lien representing unpaid delinquent real estate property taxes which are offered for sale by the Volusia
County Revenue Division through competitive bid to pay delinquent taxes. Tax certificates are not recorded liens nor are they reported
to any credit bureaus. They are a "first" priority lien.
Who may participate in the tax certificate sale?
Anyone. To participate in the sale a bidder must register with the Volusia County tax office via the BidVolusia.com website. A bidder
number is assigned for identification purposes during the sale. Bidders are required to make a deposit via Automated Clearing House
(ACH) Debit on the BidVolusia.com payments page that is 10 percent of the estimated amount they intend to purchase. The deposit
may be increased any time prior to the close of the auction. Registered bidders must provide their Federal Taxpayer Identification
number or Social Security number. All interest earned will be reported to the IRS on form 1099‐int.
Are tax certificates always a good investment?
The following possibilities, though not inclusive, are some of the non‐cost recoverable circumstances that could affect the amount of
interest you earn on your investment and/or the amount of your investment:
Owner files bankruptcy (interest could be reduced and/or Trustee will send you $x per month, etc.)
Department of Revenue correction on the taxes Court orders the omitting of taxes
Assessed value on the property by the Property Appraiser may be in error and not subject to retroactive correction when the problem
Parcel may have had an assessed structure or wood frame home that is subsequently burned down or condemned
Parcel may have had a mobile home on it at the time of the tax certificate sale which has been removed or destroyed, leaving the
A condo that is part of a group of buildings that are later condemned or destroyed.
What is the “life" of a tax certificate?
Certificates are dated as of the first day of the sale and are null and void seven years from the date of issuance. When two years have
elapsed since April 1 of the year of issuance, the holder of a tax certificate may submit a Tax Deed Application to the Volusia County
How does someone acquire a tax certificate?
Tax certificates are sold to the bidder who offers to purchase at the lowest rate of interest in the public auction which is conducted on
or before June 1 of each year. That auction is called a Tax Certificate Sale.
Are tax sale certificates transferable?
Certificates may be transferred by completing the transfer form and paying the applicable fees. Note: Not all certificates can be transferred. Some examples include those properties that where a tax deed application has been submitted. If the certificate is eligible for transfer, the seller of the certificate must complete the required paperwork which requires notarization.
The new buyer must be a registered buyer. If the buyer is not a registered buyer, he/she will be required to complete and file form W‐9 "Payer's Request for Taxpayer Identification Number and Certification" (TIN) for each buyer number assigned as all interest will be reported to the Internal Revenue Service. A single buyer number will be assigned for each Social Security number (SSN) or Employer Identification Number (EIN) provided and must be identical to the name provided on the W‐9 form. Any change to a tax certificate will constitute a transfer and will be subject to the appropriate fees and paperwork for each certificate bought under that number. The transfer paperwork must be presented to the Volusia County Revenue Division along with the fee of $2.25 per certificate before the transfer is valid.
Why would a certificate be canceled or reduced?
When the Property Appraiser issues corrections for errors, omissions or double assessments; or when ordered by a court.
FAQs - Tax Deed
What is a Tax Deed Application?
A Tax Deed application is the action, initiated by a tax certificate holder, which begins the process of selling a property at public
auction for the delinquent taxes.
Who/When can I make a Tax Deed Application?
Only a certificate holder who has held a tax certificate for a minimum of 24 months from the date taxes became delinquent is
eligible to make a tax deed application with the Tax Collector’s Office. This action forces the owner to pay the back taxes and
redeem the outstanding Tax Certificate(s), or the property will be sold at a public auction to the highest bidder.
Are there additional costs for the applicant?
The Tax Deed Applicant may be required to pay additional funds for the cost of advertising, certified mailings and sheriff services
or postings. These fees are then added to the total amount due to redeem the Tax Deed application.
After a Tax Deed Application is submitted, what happens if the owner pays the outstanding taxes?
If payment is made via certified funds, to the County of Volusia Tax Collector, the tax deed applicant is reimbursed for their total
investment and the accrued interest, and the Tax Deed sale process is cancelled. If the outstanding taxes are not paid, the
property will be scheduled for sale at public auction on www.volusia.realtaxdeed.com
Can anyone pay the Delinquent taxes and own the property?
Anyone can pay the taxes, but payment of delinquent taxes DOES NOT give the payee any ownership rights to the property.
How can I obtain a list of properties scheduled for auction?
A list of properties scheduled for upcoming Tax Deed Auctions can be found at www.volusia.realtaxdeed.com. Click on the
auction calendar for a full list of properties scheduled for that auction date.
Will the property owner be notified of the impending sale?
Yes. A Property Information report is obtained. Notification is sent by Certified mail to the property owner, lien holders, and other
parties appearing in the report. Additionally, the Sheriff's office will serve/post a notice of sale on the property. If your mailing
address has changed, it is very important to update this information with the Property Appraisers Office. Contact the Property
Appraiser for additional information.
What should a potential bidder know prior to participating in a Tax Deed Sale?
DO YOUR RESEARCH! It is imperative that anyone interested in participating in the Tax Deed Sale conduct extensive research
including a full title and lien search prior to bidding on any properties.
Is the property sold free and clear of liens?
No. Some liens may be dischargeable and others may not. Additional property taxes as well as liens on the property may be due
and would become the responsibility of the new owner. It is imperative that anyone interested in participating in the Tax Deed
sale conduct extensive research including a full title and lien search prior to bidding on any properties. Government liens follow
the property. Volusia County does not make any representations or warranties as to the status of the title or liens on property
auctioned at a tax deed sale.
Does Volusia County guarantee the sale?
Volusia County DOES NOT guarantee the condition of any property or title with respect thereto.
Will the Tax Collector evict people living on the property and dispose of unwanted items left there?
Will the Tax Collector help me get clear title?
No. A tax deed carries no warranties and does not guarantee clear title.
For additional information regarding the online Tax Deed auction please use these links: