Live data — updated October 13, 2026
Florida Over-the-Counter Tax Liens (2026): 7,757 County-Held Listings
Quick answer: Florida counties hold 7,757 tax-lien certificates you can buy over the counter at the statutory price, with no auction. You are buying the unpaid tax debt, not the property.
What you are buying. A certificate against the parcel's unpaid taxes. The owner keeps the property and owes you the debt plus statutory interest.
If they redeem — and most do — you are repaid with interest and never own the parcel. Florida's redemption window runs until a tax deed is issued.
If they do not redeem, the certificate is your route to a deed. Two years after April 1 of the year the certificate was issued the holder can apply for a tax deed sale, and a certificate nobody applies on expires seven years after it was issued (Fla. Stat. 197.502, 197.482). That is a separate legal process with its own costs and timeline, and it is where most of the real work sits.
So treat the interest as the base case and ownership as the exception. Underwrite the parcel anyway: a certificate on something worthless is only worth what the owner chooses to pay.
Florida caveat. Most of these are county-held certificates: you pay the face amount plus interest at 1.5% a month and earn 18% a year until the owner redeems. The date that counts for applying for a tax deed is the date the county's certificate was first issued, not the day you buy it, so an older certificate can be sent to a deed sale right away (Fla. Stat. 197.4725). A smaller number are Lands Available for Taxes: parcels that drew no bid at a tax deed sale, which anyone can buy from the clerk for the opening bid after the county's first 90 days (197.502(7)).
In most lien states the county sells or assigns these certificates to whoever applies first, with no auction. The mechanism is set county by county, so confirm it with the county before you plan around it.
Ask for it by the county's name, not ours. "OTC" is investor shorthand — call a county asking for their OTC list and you may be told they have none, because that is not what it is called on their side of the desk. In Florida, ask for county-held certificates.
Elsewhere the same inventory turns up as county-held property, leftover tax deeds, post-auction sales, or land-bank property — and land-bank stock is worth a second look, because once a parcel has been transferred to a land bank the county no longer owns it and is no longer the seller. The question that cuts through all of it, asked of the treasurer or the assessor: what happens to the properties that do not sell at the auction? If the first person says nothing is left, ask a second.
The same due diligence as auction buying applies, and the best time to look is right after a sale has run and the county has moved what did not sell.
See the full Florida investor guide and the live Florida auction calendar.
Where the inventory is
| County | County-held listings |
|---|---|
| Santa Rosa | 2,555 |
| Volusia | 1,787 |
| Putnam | 1,541 |
| Miami-Dade | 275 |
| Sarasota | 238 |
| Polk | 233 |
| Alachua | 232 |
| Pasco | 177 |
| Dixie | 171 |
| Duval | 120 |
Counts update daily.
Frequently asked questions
What does over-the-counter (OTC) mean in tax sales?
Depending on the state, what is sold over the counter is either the property or the county's tax lien certificate. When nothing bids at the county tax sale, the county (or the state) keeps it ("struck off") and sells it afterward. In some states that is at a set minimum — back taxes plus costs — to the first qualified applicant, with no auction. Many work differently: Texas re-offers struck-off property at a public resale or by private sale (Tex. Tax Code 34.05), Alabama's State-held parcels are sold by the Department of Revenue on a price quote, Michigan and Minnesota at a county-set or appraised price, and Arkansas, Oklahoma, Pennsylvania, Missouri and West Virginia by bid or offer. Each state page says which.
Why would a property go unsold at auction?
Mostly obscurity, not defects: small rural counties get few bidders, some lists never circulate, and low-value parcels aren't worth a professional's trip. Plenty are genuinely rough — the same title and condition research applies as at auction.
Are OTC properties cheaper than auction properties?
Often — where there is no competitive bidding, the price stays at the minimum the state or county sets instead of getting bid up; for a lien certificate it is what is owed on it. Some states sell this inventory by bid or offer instead. The tradeoff is the inventory skews toward what bidders passed on, so research matters even more.
How do I buy an OTC property in Florida?
Each county publishes its held list and application process — typically a form plus payment of taxes and fees. DeedFlex members see the scored Florida OTC list with valuations and risk flags to pick targets before applying.