HB 977 2022
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F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
A bill to be entitled 1
An act relating to sales of tax certificates; amending 2
s. 197.102, F.S.; defining the terms "beneficial 3
owner" and "legal entity"; creating s. 197.4315, F.S.; 4
providing legislative intent; amending s. 197.432, 5
F.S.; removing specified authorities of a tax 6
collector related to deposits and bidding for tax 7
certificates; providing that a person may register and 8
participate in tax certificate sales; removing 9
authorization for tax collectors to receive a 10
specified commission upon the sale of a tax 11
certificate under certain conditions; amending s. 12
192.0105, F.S.; correcting a cross -reference; 13
providing an effective date. 14
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Be It Enacted by the Legislature of the Sta te of Florida: 16
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Section 1. Paragraph (b) of subsection (1) of section 18
197.102, Florida Statutes, is redesignated as paragraph (c), 19
present paragraphs (c) through (i) are redesignated as 20
paragraphs (e) through (k), respectively, and new paragraphs (b) 21
and (d) are added to that subsection, to read: 22
197.102 Definitions. — 23
(1) As used in this chapter, the following definitions 24
apply, unless the context clearly requires otherwise: 25
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F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
(b) "Beneficial owner" means an individual or a legal 26
entity that owns or controls more than one legal entity. 27
(d) "Legal entity" means any firm, association, joint 28
adventure, partnership, estate, trust, business trust, 29
syndicate, fiduciary, corporation, other group or combination, 30
or any other entity that has been assigned a unique federal 31
identification number. 32
Section 2. Section 197.4315, Florida Statutes, is created 33
to read: 34
197.4315 Public Policy. —It is the public policy of the 35
state that the process for securing revenue for local 36
governments through the sale of tax certificates for unpaid ad 37
valorem taxes be designed and implemented to provide the 38
delinquent property owner the best opportunity to redeem 39
delinquent taxes by ensuring that a tax certificate is sold to 40
the person who will demand the lowest rate of inter est less than 41
the maximum interest rate authorized by general law. Limitations 42
upon bidders which are structured to discourage volume or 43
institutional buyers inappropriately focus on the investors' 44
economic interests rather than ensuring that interest rate s 45
charged to delinquent taxpayers remain as low as possible. Such 46
limitations are against public policy. 47
Section 3. Subsections (13) and (14) of section 197.432, 48
Florida Statutes, are renumbered as subsections (12) and (13), 49
respectively, and subsectio n (7) and present subsection (12) of 50
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F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
that section are amended, to read: 51
197.432 Sale of tax certificates for unpaid taxes. — 52
(7) A person may register to bid and participate in the 53
sale of tax certificates; however, The tax collector may require 54
payment of a reasonable deposit from any person who wishes to 55
bid for a tax certificate. a person who fails or refuses to pay 56
any bid made by, or on behalf of, such person is not entitled to 57
bid or have any other bid accepted or enforced except as 58
authorized by the tax collector. The tax collector shall provide 59
written or electronic notice when certificates are ready for 60
issuance. Payment must be made within 48 hours after the 61
transmission of the electronic notice by the tax collector or 62
mailing of such notice or, at the tax collector's discretion, 63
all or a portion of the deposit placed by the bidder may be 64
forfeited. Payment must be made before the issuance of the 65
certificate by the tax collector. If the tax collector 66
determines that payment has been requested in error, the tax 67
collector shall issue a refund within 15 business days after 68
such payment. 69
(12) The tax collector is entitled to a commission of 5 70
percent on the amount of the delinquent taxes and interest when 71
a tax certificate is sold. The commission mu st be included in 72
the face value of the certificate. However, the tax collector is 73
not entitled to a commission for a certificate that is struck to 74
the county until the certificate is redeemed or purchased. If a 75
HB 977 2022
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F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
tax deed is issued to the county, the tax co llector may not 76
receive his or her commission until the property is sold and 77
conveyed by the county. 78
Section 4. Paragraph (f) of subsection (3) of section 79
192.0105, Florida Statutes, is amended to read: 80
192.0105 Taxpayer rights. —There is created a Florida 81
Taxpayer's Bill of Rights for property taxes and assessments to 82
guarantee that the rights, privacy, and property of the 83
taxpayers of this state are adequately safeguarded and protected 84
during tax levy, assessment, collection, and enforcement 85
processes administered under the revenue laws of this state. The 86
Taxpayer's Bill of Rights compiles, in one document, brief but 87
comprehensive statements that summarize the rights and 88
obligations of the property appra isers, tax collectors, clerks 89
of the court, local governing boards, the Department of Revenue, 90
and taxpayers. Additional rights afforded to payors of taxes and 91
assessments imposed under the revenue laws of this state are 92
provided in s. 213.015. The rights afforded taxpayers to assure 93
that their privacy and property are safeguarded and protected 94
during tax levy, assessment, and collection are available only 95
insofar as they are implemented in other parts of the Florida 96
Statutes or rules of the Department of R evenue. The rights so 97
guaranteed to state taxpayers in the Florida Statutes and the 98
departmental rules include: 99
(3) THE RIGHT TO REDRESS. — 100
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(f) The right to redeem real property and redeem tax 101
certificates at any time before full payment for a tax deed is 102
made to the clerk of the court, including documentary stamps and 103
recording fees, and the right to have tax certificates canceled 104
if sold where taxes had been paid or if other error makes it 105
void or correctable. Property owners have the right to be free 106
from contact by a certificateholder for 2 years after April 1 of 107
the year the tax certificate is issued (see ss. 197.432(12) and 108
(13) ss. 197.432(13) and (14) , 197.442(1), 197.443, and 109
197.472(1) and (6)). 110
Section 5. This act shall take effect July 1, 2022. 111