If the taxpayer does not redeem the outstanding Tax Certificates, the certificate holder can apply for a Tax Deed. The certificate holder must hold the tax lien for two years before they can apply for a Tax Deed. The property owner is notified of the action and if the taxes are still not paid, the property will be auctioned off by the Clerk of the Circuit Court to the highest bidder, in a public sale at the courthouse. Application for a Tax Deed is made to the Tax Collector’s Office.

What is the cost of a Tax Deed Application?

Any certificate holder making application for a Tax Deed shall pay the Tax Collector a $100.00 Title Search fee and a $75.00 Tax Deed Application fee, redeem all outstanding tax certificates not in their possession, and pay current taxes if applicable. They must also pay the Clerk of the Court costs and Sheriff’s costs. Upon receipt from the Tax Collector of the Tax Collector’s certification and the Tax Deed Application, the clerk shall publish a notice of the pending sale once each week for four consecutive weeks at weekly intervals in a local newspaper. The clerk shall hold a public auction at the time and place stated in the notice. The statutory (opening) bid required by the Clerk of the Court shall be the original amount certified by the Tax Collector to the clerk, the costs and fees of the Clerk of the Court and the Sheriff, the Tax Deed Applicant’s Statutory interest at the rate of 1.5% per month for the period running from the month after the date of application for the deed through the month of sale.

What happens if the property is Homestead property?

If the property is assessed on the latest tax roll as homestead property, the opening bid will be increased to one-half of the assessed value of the property as listed on the current year’s tax roll.

If there are no bids higher than the opening bid, the land will be sold to the applicant provided that one-half of the assessed value is made. If there are bids higher than the opening bid, the land shall be sold to the highest bidder, provided that payment of one-half of the assessed value is made. If the applicant is not the successful bidder all monies will be refunded to the applicant. A title holder of record of the property shall have the right to redeem the property prior to the sale date by making payment to the Tax Collector. Upon payment, the Tax Collector shall post all records to indicate that an Application for Tax Deed has been redeemed. The Collector shall refund to the applicant all funds received for the redemption of the Tax Deed Application as soon as possible.