Property taxes become delinquent on April 1st each year with 3% interest added to the delinquent amount due. Once delinquent, they are listed in a local newspaper; advertising and collection fees are added to the amount owed. Delinquent taxes can be paid in any form of payment, excluding tax deed accounts. If the property falls into a tax deed status, the tax payment must be made in certified funds only.
For tangible personal property taxes, a 1.5% monthly interest charge also begins on April 1st. The Tax Collector issues a tax warrant. If these taxes aren’t paid by May 1st of the following year, they will be advertised in the local newspaper with advertising, interest, and collection fees added to the amount due. The Tax Collector will ask the court for permission to seize and sell applicable tangible personal property to recover the unpaid taxes and fees.
If property taxes are not paid by May 29th, the Tax Collector will auction tax certificates through a competitive bid process, starting at 18% interest and decreasing to 0.25%. The winning bidder pays the taxes and receives a tax certificate, creating a “first lien” on the property.
To clear the lien, the property owner must repay the taxes, interest, and fees to the Tax Collector. If not paid within two years, the certificate holder can apply for a tax deed. If taxes remain unpaid, the Clerk of the Circuit Court may auction the tax deed property.
The Hernando County Tax Certificate Sale is hosted online through LienHub.com at the end of May every year. You can register to become a bidder in our county or review the Lienhub “User Guide” provided here for all tax certificate and tax deed bidder questions.
To participate as bidder in Hernando County’s public auction for tax certificates, please register online at https://lienhub.com/county/hernando.
Tax certificates are auctioned according to the parcel number sequence as listed on the advertised Hernando County tax roll.
Tax certificates are auctioned individually, with each representing a single parcel as listed on the tax roll. They are not sold in groups or blocks, ensuring that each certificate is auctioned separately.
Tax Certificates for homestead parcels with a taxable amount under $250.00 or for properties currently in litigation are automatically struck off to the County as per subsection 197.432(4). These certificates will be listed on the delinquent tax roll in numerical sequence with other delinquent parcels but will not be available for purchase during the tax certificate sale.
Seven (7) years, unless interrupted by a parcel owner filing bankruptcy.
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