Under Florida law, certain properties may not be included in the tax certificate sale.

A property may be excluded if:

1. It has a Homestead Exemption, and the delinquent taxes are less than $250
2. It is owned by a governmental agency (federal, state, county, or municipal)
3. It is owned by a qualified religious, educational, or charitable institution
4. The taxes are under legal review or otherwise prohibited from sale by law

 

These determinations are made based on available records and applicable Florida Statutes.