Tax Deeds
The Martin County Clerk and Comptroller's Office conducts online auctions for tax deed sales. For more information on upcoming sales see:
General Information
A Tax Deed Sale is the sale of property to the highest bidder at a public auction to recover delinquent property taxes.
The Tax Deed sale process commences when a certificate holder files an Application for Tax Deed with the Tax Collector's Office. The Tax Collector's Office certifies the application to the Clerk of the Circuit Court and Comptroller (the Clerk) and a Tax Deed Sale is scheduled.
Important Notice: All properties are sold as is. Bidders are responsible for conducting their own research as to the property being sold, its location or condition, the condition of any structures or fixtures thereon, its marketability, potential uses, zoning, or whether any other potential liens or defects in the title may exist.
Statutory Authority for Tax Deed Sale Proceedings
The Clerk's Office follows sections 197.502 and 197.582, Florida Statutes, as interpreted in the Florida Department of Revenue Property Tax Rules, Chapter 12D of the Florida Administrative Code.
Before the Auction
The Clerk notifies property owners and recorded lienholders that the property identified by the Tax Certificate will be sold at public auction if the delinquent taxes, interest and other costs related to sale are not paid. All owners and lienholders are sent notice of the sale by Regular and Certified Mail. Owners are also served a notice by the Sheriff's Department. If the owner is not found, the Sheriff will post a warning notice of sale on the property at least twenty (20) days prior to the auction.
Tax Deed sales are advertised in the Stuart News, once a week for four consecutive weeks prior to the sale.
The sales are held at 10 am, or as otherwise advertised. The sales are conducted electronically at the Clerk's Official Online Tax Deed Sale portal pursuant to 197.542, Florida Statutes.
At the Auction
The successful high bidder shall post with the clerk a nonrefundable deposit of 5% of the total sale or $200, whichever is greater, at the time of the sale, to be applied to the sale price at the time of full payment. The balance of the full payment of the final bid, plus documentary stamp tax and recording fees must be paid within 24 hours of the sale. All funds must be certified as outlined in the administrative policy. Personal checks and credit cards will NOT be accepted. Upon receipt of payment in full, the Clerk will issue and immediately record a Tax Deed in the Official Records of Martin County, Florida. The owner may redeem the property until the entire balance is paid in full and the Tax Deed is signed by the Clerk.
If there are no bids higher than the opening bid, the property is struck from the auction and offered to the certificate holder. If the property has a homestead exemption and the certificate holder chooses not to take title to the property, the Clerk of the Circuit Court will immediately re-advertise the property and re-set the property for auction within thirty (30) days.
If there are no bids greater than the opening bid on the second sale and the tax certificate holder still does not wish to take title, the property is placed on a list of lands available for sale. If unsold after 7 years, the property is turned over to the County.
Additional Information
Tax Deed Files
Files for Tax Deed Sales held prior to March 30, 2017, are available for inspection during regular office hours of 8 am to 5 pm at:
Official Records Division
1st Floor - Constitutional Office Building
100 SE Ocean Boulevard
Stuart, FL 34994
Tax Certificates
For information regarding the details of the annual tax certificate sale - or any other questions regarding the tax certificates prior to certification to the Clerk of the Circuit Court and Comptroller for tax deed sale, please contact the Tax Collector's Delinquent Tax Division at 772-288-5600 or refer to the Tax Collector's Delinquent Tax Division website.
Assessed Value
For information regarding the assessed value of real property, please contact the Property Appraiser's Office at 772-288-5608 or refer to the Property Appraiser's Office website.
List of Lands Available
View the list of lands available for taxes.
Tax Deed Overbid List
See a list of overbid funds currently held in the Court Registry (PDF). If you believe that you are entitled to a portion of such funds, you must complete and submit an Affidavit of Claim to the Clerk's Office. Affidavit of Claims can be found in the Forms section of our website.
For specific information regarding Tax Deed Sales in Martin County, Florida, please contact the Official Records division at 772-288-5554 or by email to Tax Deeds Sales.