Important Message

LIST OF LANDS SALE - Wednesday June 15th

   First come first serve, numbers will be available.

Please enter through the front of the building only!


NO CASH, DEBIT, CREDIT or CHECKS (personal or bussiness) WILL BE ACCEPTED.




All three locations open Monday - Friday 8:30 -4:30

  WILLISTON - 352-528-6091

   CHIEFLAND - 352-493-4646

  BRONSON - 352-486-5172


Questions: (Property Taxes)  ( DMV, Tags, Titles, Licenses, Concealed Weapons, Etc.)

Our phone lines are exceptionally busy at this time, please email for a faster response.

Did you know you can renew your Tags online and avoid the line in the office?

Go to

Have a few quick questions? Visit

If paying property taxes, please use the link below this red screen "Search/PAY Property Taxes".

It's quick and easy with no wait time.

When calling please make sure you have your documents/tax bill, this will help us better serve you.


Concealed Weapons License

Bronson Office Only
Please call: 352-486-5172



All drivers are asked to please wear a mask due to the close quarters in the vehicle.

(we do not provide them).

We reserve the right to cancel appointments due to weather conditions at any time.







Important Message
Home Florida Driver's License
Search/ PAY Property Taxes Renew Your Tag
Print Property Tax Receipt Tag & Title
Personal Property Tax Hunting & Fishing
Purchase County Certificates Holidays Observed
Tax Certificates Employment Application
Tax Sale Helpful Links
Due Dates & Discounts Current Year Budget and Last two years.
Millage Rates Mission Statement
Tax Glossary Contact Information/Public Records/Address Change
Installment Application For Property Taxes Downloads

Online Payments are charged a 2.39% convenience fee for credit cards. This fee is based on the total amount due.



DO YOU Feel you have a fever or flu-like symptoms?

DO YOU Have a cough or shortness of breath?

HAVE YOU BEEN in contact with anyone with a fever or Flu-like symptoms?

HAVE YOU Traveled outside the United States, including cruise ship travel, within the last 14 days?

HAVE YOU Had personal contact with anyone who has traveled outside the United States, including cruise ship travel, with in the last 14 days?


IF YOU ANSWERED YES to any of these questions listed above, PLEASE do not enter the office! We invite you to visit FLHSMV"S website to complete drivers license or motor vehicle transactions @  For property taxes please follow the link on the website under search and pay taxes online.

We ask that you please use the website, if you have questions please call (352) 486-5172. Please note that due to the conditions we are currently experiencing,  our phones are very busy and you may experience a long wait time.


Bronson's New location : 310 School St. Bronson, FL 32621
Located directly behind the Court House in the Old High School



Hazmat and Fingerprinting - appointment only! (Bronson Office) 352-486-5172

Concealed Weapons Renewals "ONLY" (Bronson Only) No appointment needed 8:30 - 3:30

These services are provided in the Bronson Office Only.  


Tax Certificates

Tax Sale General Information

 What Are Tax Certificates?

Property taxes for real estate become due November 1, and are delinquent if not paid by April 1 of the following year.  No later than April 30 the Tax Collector will mail reminder notices for all unpaid accounts.  The Tax Collector prepares a list of delinquent taxes in May to be advertised in the newspaper and online.  The tax certificate face amount consists of the sum of the following: delinquent real estate tax (unpaid amount), interest (1.5% per month for April and May on the delinquent amount), Tax Collector’s commission (5% on the delinquent amount), the newspaper’s advertising charge and the tax sale cost.  Tax certificates are a first lien against the property and shall supersede governmental liens.

 The Tax Certificate Sale

On or before June 1 the Tax Collector must start the tax certificate auction process.  The issuance of tax certificates and the auction process is governed by Chapter 197 of the Florida Statutes.  Tax certificates convey no property rights.  They are an interest bearing “lien”.  Prior to the auction, the list of delinquent properties is advertised once a week for three consecutive weeks.

The interest on a tax certificate ranges from zero (0) to 18% annually.  Valid bids may be entered between zero (0) and 18% in 0.25% increments. If the tax certificate is redeemed on or after June 1, the tax certificate holder is guaranteed a minimum of 5% interest.  Zero percent bids will not earn the 5% minimum interest.

 Bids are entered and awarded to the buyer with the lowest interest rate bid. Simple interest accrues on a monthly basis.  If the tax certificate earns an interest rate of 12%, then interest will accrue at the rate of 1% per month until the tax certificate is redeemed.  If there are any delinquent properties that do not receive a bid, those tax certificates are issued to the county at 18%.  These county held tax certificates will become available for purchase at a date to be determined by the Tax Collector.

The life of a tax certificate is 7 years. In the event of a bankruptcy filing, the life of a tax certificate may be extended for the term of the bankruptcy stay. If no action is taken by the tax certificate holder during the 7 year period, and the taxes remain unpaid, the tax certificate is cancelled due to the Statute of Limitation, which will result in the loss of the investment.

 What Happens After the Purchase of A Tax Lien Certificate?

In accordance with Florida Statutes, a tax certificate holder shall not contact the owner of the property until two (2) years have elapsed from April 1 of the year of issuance of the tax certificate.  Such contact may result in costly legal action.  Upon redemption of the delinquent taxes, the Tax Collector’s office will then pay the certificate holder the total taxes due including interest earned.

Certificates can be sold and transferred to another buyer by submitting a completed registration, if applicable, and endorsement form must accompany the transfer fee of $2.25 per certificate, payable to the Tax Collector.  The holder of a tax certificate may apply for a tax deed after two (2) years have elapsed from April 1 of the year of issuance of the tax certificate.

Prior to applying for tax deed foreclosure it may be advisable to check for any existing liens against the property. Sec 197.552, Florida Statutes, provides that unsatisfied governmental liens shall survive the issuance of a tax deed.  To apply for a tax deed, the tax deed applicant shall do the following: (a) submit a signed tax deed application (b) pay all amounts required to redeem all outstanding tax certificates not owned by the applicant (c) if due, pay current taxes (d) pay a fee of $150 for a title search fee (e) pay a $75 application fee.  Note: Fees can change without notice.

At a later date, the Clerk of the Circuit Court will notify the applicant of the sale date and additional cost, which the applicant must pay. These costs include the advertising cost, mailing cost and Sheriff’s fee.  The property will be sold to the highest bidder at a public sale.  For properties without homestead exemption on the current tax roll, the opening bid will include all cost and delinquent taxes plus interest.

For properties with homestead exemption on the current tax roll, the opening bid shall include, in addition to all cost and delinquent taxes plus interest, an amount equal to one-half (1/2) of the assessed value of the homestead property as listed on the current year’s tax roll.  In the event the non-homestead property does not sell, the applicant is required to take deed to the property.  If the homestead property does not sell, the applicant must pay the additional one half (1/2) assessed value in order to take deed to the property. If the applicant elects not to pay the additional amount, the property will be entered onto the List of Lands Available for Taxes.  Property not purchased from the List of Lands within 3 years will escheat (revert) to Levy County and the applicant’s investment is lost.

 Important Information:

The purchase of a priority lien tax certificate offered for sale by any Florida County Tax Collector is not a guaranteed investment.

Certificate(s) will be issued in the name listed on the bidder's IRS Form W-9.  It is required that a Social Security Number or a Federal Identification Number be furnished on the IRS Form W-9, as all interest earned is required to be reported to the Internal Revenue Service.

The Tax Collector reserves the right to modify, add and delete information and policies related to the process and procedures of the Tax Lien Certificate Sale as may be deemed necessary or required by law.

Tax Certificates


A Tax Certificate is a lien on property created by payment of the delinquent taxes due. It is not a purchase of property. Florida Statutes require the Tax Collector to conduct a sale of tax certificates beginning on or before June 1 for the preceding year of delinquent real estate taxes.

Prior to the Tax Certificate Sale, the Tax Collector must advertise the delinquent taxes for three (3) consecutive weeks in a local newspaper of general circulation. The amount of the certificate is the sum of the unpaid real estate taxes and the non ad valorem assessments, including 3% penalty, 5% Tax Collectors commission, and advertising costs. 

Certificate bidding begins at an 18% interest rate and is bid down until the certificate is sold to the lowest bidder. Interest is paid at the rate of the winning bid. When a tax certificate is redeemed and the Interest earned on the face amount is less than 5%, a mandatory charge of 5% Interest is due. 

Tax Certificates on land which has been granted a homestead exemption for the year in which the delinquent taxes were assessed and which have a face value of less than $250 shall not be sold to the public at a tax certificate sale. These certificates shall be issued to the county and shall bear Interest at 18% Interest per year. Once the face value and accrued Interest exceed $250, the certificate may be sold to an individual. The 5% minimum mandatory charge does not apply when a certificate is purchased from the county. 

Tax Certificates are dated as of the first day of the tax certificate sale and expire after seven (7) years. Any tax certificate can be cancelled or reduced if errors, omissions, or double assessments are made. 

A listing of certificates purchased are provided to each buyer. 

All Tax Certificates must be redeemed by certified funds in US dollars. Failure by the property owner to redeem the certificate with the twenty-two (22) month period prescribed by law can result in the loss of the property at a Tax Deed Sale. 

To purchase certificates online on test system for practice only-  go to : Link to Test Purchase County Held Certificates 

Live purchase is available from main site.

 Bronson Office (MAIN OFFICE)

310 School Street RM 100 Bronson, FL 32621s
Fax: 352-486-5175

Days: Monday-Friday
Hours: 8:30am-4:30pm

Williston Branch Office

506 SW 1st Ave Williston Fl 32696
PHONE: 352-528-6091
FAX: 352-528-0544

Days: Monday - Friday
Hours: 8:30am-4:30pm

Chiefland Branch Office

226 N. Main Street Chiefland, FL 32626
Phone: 352-493-4646
FAX: 352-493-0130

Days: Monday-Friday
Hours: 8:30am-4:30pm