Miami-Dade County - Tax Collector

Below is a list of electronic files that constitute the same list that is published in the local newspaper. All files require that you have Adobe Acrobat Reader installed on your computer. A free download of Adobe Acrobat Reader is available from the software publisher.

Access times for these files will vary depending on your internet connection (cable, ISDN, DSL, or 56KB modem), time of day (amount of internet traffic), internet service provider, and other factors. To test your system, you may want to work with the smallest file first - to get an idea of the processing time - before working with the larger files.

When you click on the link, your system should start Adobe Acrobat Reader and open the file. You should be able to scroll through the file and, if you wish, print. You may also save the file to your system, but remember that the process will require space on your system drive and may take a while.

2008 County Held Certificates
File	Size	Number of Records	Certificate Numbers
Prior Years Taxes	35 KB	168	00048088- 00050026
Current Year Taxes	172 KB	1,793	00003396- 00069902

For each delinquent tax parcel, the newspaper advertisement contains the sequential advertising number, the 13-digit folio number, delinquent tax amount and the property owner’s name. To research the folio number, use the following formula:

Folio Number
30	4912	001	2531
Municipality	Township/ Range/Section	Acreage/ Subdivision	Parcel No.


30:	The first two (2) numbers designate the municipality in which the subject property is located.
4912:	The next four (4) numbers are the Township, Range and Section. This number is formulated by taking the last number of the township (4), the last number of the range (9) and the full section number (12).
001:	The next three (3) digits designate either acreage (unsubdivided) or the number of a subdivision within the section (subdivision acreage).
2531:	The last four (4) digits of a folio number are the parcel number within the section.

The certificate’s face amount consists of the sum of the following: unpaid real estate taxes, charge for delinquency (3% on the unpaid tax amount for April and May), Tax Collector’s commission (5% of the unpaid tax amount), June interest (1.5%), advertising and cost of sale-related charges.

Tax certificates represent a first lien on real estate and bear interest at a maximum rate allowed by law of 18% unless the bidder demands a lower rate. All purchases go to the bidder who will accept the lowest interest rate. Upon redemption, the taxpayer pays the face amount of the certificate together with any accrued interest. However, when a tax certificate is redeemed and the interest earned on the tax certificate is less than 5% of the face amount of the certificate, then a mandatory charge of 5% is collected when redeeming the certificate.

In Florida, real estate taxes become a first lien on January 1 although they are due payable beginning November 1 of that year. If these real estate taxes are not paid on or before March 31 of the following year, they become delinquent April 1.

If there are no bidders for the tax certificate, the certificate is struck off (issued) to Miami-Dade County and is retained in possession of the Tax Collector. Also, a tax certificate representing less than $100.00 in delinquent taxes on property that has been granted homestead exemption shall be struck off to Miami-Dade County. Any tax certificate stuck off to the county shall accrue interest at the maximum rate allowed by law (18%).

County certificates, other than those relating to homestead real estate under $100.00, can be purchased directly from Tax Collector. The certificates on homestead real estate under $100.00 can be purchased from the county when the certificates and the accrued interest represent an amount of $100.00 or more. For each certificate purchased and each omitted year, the Tax Collector shall receive a fee of $6.25. Payment must be made at the time of purchase for costs incurred.

Individual certificates issued are transferable by endorsement at any time before they are redeemed or a tax deed is executed. A tax certificate transfer form may be obtained from the Tax Collector’s office. The assignment must be returned and recorded with the Tax Collector’s office. There is a fee of $2.25 for each transfer.

If necessary, prior to closing the 2008 Tax Certificate Sale, all County held certificates available after the 2008 Tax Certificate Sale batches close will be offered for purchase either in-person directly from the Tax Collector or in one supplemental batch through the Tax Collector’s auction website at www.BidMiamiDade.com. Sale items will include those items advertised for the 2008 sale that were removed as paid and then subsequently had the payment canceled. If sold online, the list of available certificates will be posted one week prior to the sale on the auction website. All certificates will be offered in one batch at an interest rate of 18%; if more than one purchaser wishes to buy a particular county-held certificate, the auction software will randomly assign the certificate when the batch closes at 10:00 a.m. EDT. Payment for certificates shall be via ACH (Automated Clearinghouse) and payment in full shall be due by 5:00 p.m. EDT the day of the sale. If sold in-person directly from the Tax Collector those items will be available on a first-come, first-served basis starting on July 1, 2008 with payment due upon purchase.

Any tax certificate can be cancelled if errors, omissions or double assessments are made. An error in assessment results in a change in the face amount of the certificate. In the event an error is discovered, the tax certificate may be cancelled or corrected by the authority of the Department of Revenue. In this case, the corrected portion or the cancellation shall earn interest at the rate of 8% per year, simple interest, or the rate of interest bid at the certificate sale, whichever is less. The interest is calculated from the date the certificate was purchased until the date the refund is ordered.

If, after purchase, a tax certificate becomes involved in a bankruptcy, it is the certificate holder’s responsibility to seek legal counsel to protect their investment. During bankruptcy proceedings the court may order the collection stayed until such time as the court enters a final order. While the bankruptcy court generally upholds the validity of the tax certificate, in many cases the court may allow partial payments over time and may reduce the interest rate payable to the certificate holder.

The issuance of a tax certificate on a parcel does not entitle the buyer to the property. The holder of a tax certificate may not directly, through an agent, or otherwise initiate contact with the owner of property upon which he or she holds a tax certificate to encourage or demand payment until two years have elapsed since April 1 of the year of issuance of the tax certificate. The redemption of a tax certificate can only take place at the Tax Collector's Office.

At any time after two years have elapsed since April 1 of the year of issuance of the certificate and before the expiration of the seven years from the date of issue, the individual certificate holder may submit a tax deed application to the Tax Collector. Any certificate holder making application for a tax deed, shall pay the Tax Collector an application fee, a title search fee and all amounts required for redemption or purchase of all other outstanding tax certificates, interest, omitted taxes, and delinquent taxes relating to the real estate. A parcel assessed as homestead property on the current tax roll will have the amount equal to one-half of the current assessed value added to the opening bid. The tax deed is publicly auctioned by the Clerk of the Court and issued to the highest bidder. Pursuant to Florida Statutes 197.502 and 197.542, the tax deed applicant will be required to pay the one-half assessed value on homestead property if there are no other bids in or to retain the tax deed.

TOP