Delinquent Real Estate/Tax Certificates
West Palm Beach Real Estate
Wellington Real Estate

Payment of delinquent taxes must be made in United States funds drawn on a United States bank. Payable only by cash, bank draft, certified check, money order, US postal money order or cashier's check.  Payments must be received by the Tax Collector's Office on or before the last working day of the month to be considered paid in that month.  The post mark date of the payment will not be considered.

A tax certificate is a tax lien on property created by payment of the taxes due.  It is not a purchase of the property.

The face amount of the certificate is the sum of the unpaid real estate tax and non-ad valorem assessment, 4.5% interest (for April, May and June), 5% Tax Collector's commission and advertising costs.

The sale of tax certificates begins on or before June 1 for the preceding year's delinquent real estate tax parcels .  Prior to the sale, the Tax Collector advertises the delinquent taxes for three (3) consecutive weeks.

To participate in the sale, a bidder must register with the Tax Collector's office.  Bidding on interest starts at 18% and is bid down until the certificate is sold.  A certificate of ownership and listing of certificates purchased is provided to each buyer.  Individual certificates may be transferred by completing a form and filing it with the Tax Collector.

Tax certificates are dated as of the first day of the sale and expire after seven (7) years.  Tax certificates can be canceled or reduced if errors, omissions, or double assessments are made.  Canceled or reduced certificates receive 8% interest or the rate of interest bid at the tax certificate sale, whichever is less.

When a tax certificate is redeemed, interest is paid at the rate of the "winning" bid.  When interest earned on the face amount is less than 5%, mandatory interest of 5% is paid.

Tax certificates not sold to private bidders at the annual sale are "sold" to Palm Beach County, but they are available for purchase by private investors.  The amount due on all County held certificates (status:unpur) is subject to change because the certificate may be purchased.  The prospective purchaser must identify the property by the property control and certificate number(s) to complete the transaction.  A list of available tax certificates may be purchased in person or requested by mail.  Advance payment of $25 is required.  For more information, call 561-355-2269.

All unpaid taxes are eligible for tax deed application two years after the date of delinquency.  For example, a 2003 tax goes delinquent April 1, 2004.  Therefore, the property is in jeopardy of a tax deed application April 1, 2006.  The tax deed application begins a process that may result in the property being offered for sale at public auction due to non-payment of taxes.  The certificate holder may file an application for tax deed two years after the date of delinquency and up to seven years from the date the certificate was issued.    The tax certificate expires seven years after the date of issuance.

The Tax Collector provides free access for citizens to obtain information on specific parcels.  Public access terminals are also available at the Tax Collector's office in the Governmental Center, 301 North Olive Avenue, 3rd Floor, West Palm Beach.

The Property Appraiser's Public Access System (PAPA) can provide background information about any property in Palm Beach County, including the most recent year's taxes and parcel identification information (e.g. name and address of owner, legal description and property control number).