Guide 03
2 min read · updated September 27, 2026
"Tax sale" covers three purchases that have little in common except the unpaid tax behind them. Buying the wrong one by mistake is common, and expensive. The auction calendar labels every county sale with which of the three it is; right now it lists 223 sales in 22 states.
At a tax lien sale the county sells its claim for the unpaid tax, as a certificate. The buyer pays the tax and earns interest -- or a fixed penalty, depending on the state -- when the owner pays. The buyer does not get the property, and in most cases never will: most owners redeem.
The property is only reachable if the owner never pays, and even then only through a further step: a deed application (Florida), or a foreclosure suit on the lien (Kentucky, New Jersey and others). Florida's annual certificate sale is a lien sale.
At a tax deed sale the county sells the property itself, conveyed by tax deed to the highest bidder above an opening bid. Florida's clerk sales are this: the second stage, after a certificate holder applies. The Florida county pages list every one we read.
Two cautions. First, the owner can usually still pay until the deed issues, so a scheduled sale may not happen. Second, a tax deed extinguishes most private liens but not everything, and title insurers often want a quiet title action before they will insure a tax-deed title.
A redeemable deed (or "redemption deed") sale conveys the property at auction, but the former owner keeps the right to buy it back for a period after the sale, by repaying the price plus a statutory premium. Texas and Georgia sell this way. The buyer holds a deed, but not a final one, and usually cannot do much with the property until the redemption period ends.
In some states the lien is enforced in court. In Jefferson County, Kentucky, the holder of a certificate of delinquency sues, and the court's master commissioner sells the property. The result is a sale of the property, like a deed sale, but on a court's schedule; the Jefferson County page lists them.
| | You buy | You get the property | The owner can still pay | |---|---|---|---| | Tax lien | The debt, with interest | Only after a later deed or foreclosure | Yes, and usually does | | Tax deed | The property | At the sale | Until the deed issues | | Redeemable deed | The property | At the sale, subject to buy-back | During the redemption period | | Tax foreclosure | The property | At the court sale | Until the sale, as the court allows |
Rarely. A lien sale buys the right to be repaid with interest; most liens are redeemed, and the buyer never gets near the property. Reaching the property takes a separate deed application or foreclosure years later.
The county pages are tax deed sales (Florida) and tax foreclosure sales (Jefferson County, Kentucky): sales of the property. The auction calendar also lists tax lien and redeemable deed sales announced in other states, each labelled as such.
General information about Florida procedure, not legal advice. Each clerk sets its own sale terms, and statutes change; confirm with the clerk of court before bidding.