Leon County, Florida — Tax Sale & Surplus Procedure

Local operations layer. The legal framework (redemption periods, surplus rights, statutes, case law) lives on the parent page → florida. This page covers how Leon County actually runs it. Legal information, not legal advice. Last verified: 2026-06-02.

C0. Identity

• County seat: Tallahassee · Population: ~293,533 (2020 Census, FIPS 12073) · Recording unit: county (one of Florida’s 67 counties).
• Parent legal framework: florida (Ch. 197 tax certificates / tax deeds; Ch. 45 mortgage foreclosure).
• County structure: Leon follows the standard Florida model — the elected Tax Collector (Doris Maloy) conducts the annual tax-certificate sale; the elected Clerk of the Circuit Court & Comptroller conducts tax-deed auctions and holds surplus funds. The Clerk also conducts judicial (Ch. 45) mortgage-foreclosure sales.

C1. Local Tax Sale

Two distinct sales exist under Florida law (see florida for statutory mechanics):

(a) Tax-certificate sale — run by the Leon County Tax Collector

• Conducts own sale? Yes, online. · Platform: Proprietary web-based system operated at leontaxsale.wfbsusa.com (live auction) and leontestsale.wfbsusa.com (practice/training site). This is not RealAuction or LienHub — Leon County operates its own platform (wfbsusa.com). (Source: Leon Tax Collector — Annual Tax Sale; Leon Tax Collector — Tax Sale Information)
• Calendar: Annual, on or before June 1 each year per florida § 197.432.
  • 2026 specific dates: bidding opened May 1, 2026; auction completed June 1, 2026.
  • Delinquent tax list advertised in the Tallahassee Advertiser newspaper: May 7, 14, and 21, 2026 (three consecutive weeks, consistent with § 197.432 three-week advertising requirement).
  • Payment invoices issued June 1; payment due by 5:00 PM EST on the date listed in the Tax Certificate Sale Schedule via ACH Debit (U.S. bank accounts only). (Source: Leon Tax Collector — Annual Tax Sale; Leon Tax Collector — Tax Sale FAQ)
• Bidding: bid-down interest from 18% to 0% in 0.25% increments; proxy bidding — the system submits bids on behalf of each bidder to the lowest necessary rate to win. Unsold certificates are struck to the county at 18%. Certificates divided into four lots, each with staggered closing times on sale day. (Source: Leon Tax Collector — Tax Sale FAQ; florida § 197.432)
• Registration / deposit / bidder requirements:
  • No deposit required. The FAQ explicitly states: “Deposits are not required.” (Source: Leon Tax Collector — Tax Sale FAQ)
  • Registration is open to “any person.” To register: complete bidder registration at the tax sale website to receive an identification/bidder number. (Source: Leon Tax Collector — Interested in Being a Tax Certificate Investor)
  • IRS Form W-9 required for U.S. bidders; foreign bidders must submit IRS Form W-8 with original supporting documentation to the Leon County Tax Collector’s office (including an IRS-issued ITIN). (Source: Leon Tax Collector — Annual Tax Sale)
  • Registration links: County Certificate (purchase county-held certificates) at wwwtax2.leoncountyfl.gov/itm/CTYRegistration.aspx; Certificate Holder/TDA (investor portfolio) at wwwtax2.leoncountyfl.gov/itm/CHMRegistration.aspx. (Source: Leon Tax Collector — Tax Sale Information)
  • Payment method: ACH Debit (U.S. bank accounts only) via the tax sale website within ~48 hours of sale; the exact deadline is in the Tax Certificate Sale Schedule. Failure to pay forfeits certificates and can result in loss of future bidding privileges. (Source: Leon Tax Collector — Tax Sale FAQ)
• Certificate face amount includes: delinquent real estate tax + interest (1.5%/month for April–May) + Tax Collector’s 5% commission + newspaper advertising charges + sale costs. (Source: Leon Tax Collector — Tax Sale Information)
• Delinquent list location: Published in the Tallahassee Advertiser newspaper (once a week for three consecutive weeks in May). Also available as downloadable files from the Tax Collector’s website in ZIP, PDF, and TXT formats at https://www.leontaxcollector.net/Portals/69/userFiles/TaxFiles/TaxSaleAdLists/Real/2026/cm200advtlist.[zip/pdf/txt]. Tax roll searchable at https://wwwtax2.leoncountyfl.gov/itm/PropertySearchName.aspx. (Source: Leon Tax Collector — Download Files; Leon Tax Collector — Delinquent Taxes)
• County-held certificates: Unsold certificates become county property at 18%; purchasable at wwwtax2.leoncountyfl.gov/itm/CTYLogin.aspx. (Source: Leon Tax Collector — Tax Sale FAQ)

(b) Tax-deed auction — run by the Leon County Clerk of the Circuit Court & Comptroller

• Conducts own sale? Yes. · Platform: The Clerk conducts public auctions at https://cvweb.clerk.leon.fl.us/public/index.html (which redirects to https://cvweb.leonclerk.com/public/index.html). The Tax Collector’s page explicitly states: “The property will be sold to the highest bidder at a public sale at https://cvweb.clerk.leon.fl.us/public/index.html.” (Source: Leon Tax Collector — Tax Sale Information)
• Sale schedule: needs_verification — specific frequency and day-of-week for tax deed auctions not confirmed from a retrieved primary source. The Clerk’s portal (cvweb.leonclerk.com) returned 403 Forbidden throughout research. Upcoming sale dates should be checked directly at the Clerk’s portal.
• Tax deed application fees (paid to Tax Collector):
  • Title search: $150
  • Application fee: $125
  • Additional costs determined by the Clerk of Circuit Court (advertising, mailing, Sheriff’s fees) (Source: Leon Tax Collector — Tax Sale Information; Leon Tax Collector — Tax Deed Applications portal)
• List of Lands Available for Taxes: Properties that fail to sell at the tax deed auction are placed on the “List of Lands Available for Taxes” at the Clerk’s website (cvweb.clerk.leon.fl.us/public/index.html). Property not purchased from the List within 3 years escheats (reverts) to Leon County and the applicant’s investment is lost. (Source: Leon Tax Collector — Tax Sale Information)
• Non-homestead properties that fail to sell: The applicant is required to take deed to the property. (Source: Leon Tax Collector — Tax Sale Information)

C2. Local Redemption → framework: right-of-redemption

• Where/how to redeem locally: Redemption of a tax certificate before a tax deed issues is processed through the Leon County Tax Collector — pay delinquent taxes, accrued interest (plus the statutory 5% minimum if applicable), advertising fees, and sale costs. The Tax Collector then reimburses the certificate holder all taxes due including interest earned. Redemptions can be processed online without fees (via the tax roll portal) or through other payment methods (some incur fees). (Source: Leon Tax Collector — Tax Sale FAQ; Leon Tax Collector — Tax Sale Information)
• Tax payment/redemption portal (online): https://wwwtax2.leoncountyfl.gov/itm/DisclaimerPage.aspx?mode=prop (Source: Leon Tax Collector — Pay Online Now)
• Interest on redemption: 5% guaranteed minimum if certificate is redeemed on or after June 1 (except zero-percent bids). Simple monthly interest accrues until redemption. (Source: Leon Tax Collector — Tax Sale FAQ; florida § 197.472)
• Redemption contact: Leon County Tax Collector — 850.606.4700 / WebTax@leoncountyfl.gov — 8:30 AM–5:00 PM Mon–Fri. (Source: Leon Tax Collector — Contact)
• Local fees: No Leon-specific surcharge identified beyond the statutory formula. Transfer of certificates (between investors): $2.25 per certificate + completed endorsement form. (needs_verification: confirm no local redemption surcharge)
• Deviations from state default: None identified — Leon follows Ch. 197 redemption framework.

C3. Local Surplus / Excess Proceeds → framework: surplus-funds

Business-critical module.

In Leon County, tax-deed surplus is held and disbursed by the Leon County Clerk of the Circuit Court & Comptroller under florida § 197.582. The Clerk’s website (cvweb.leonclerk.com) was inaccessible (403 Forbidden) throughout research, so local surplus claim details are partially inferred from state law and from information available on the Tax Collector’s pages.

• Claim filing venue: Leon County Clerk of the Circuit Court & Comptroller — Tax Deed Division. The physical address for the Clerk’s main office is inferred as the Leon County Courthouse (Tallahassee); exact mailing address and dedicated surplus claim desk needs_verification from the Clerk’s website directly. (Source: florida § 197.582; cms.leoncountyfl.gov Clerk link at cvweb.leonclerk.com)
• Claim form: needs_verification — the Clerk’s surplus claim form name and direct download URL were not retrieved (cvweb.leonclerk.com returned 403). Under florida § 197.582, the clerk must mail a standard surplus notice and claim form to interested parties of record. Contact the Clerk’s office directly.
• Local deadline notes: Per florida § 197.582, the Clerk mails statutory surplus notice; other claimants (not the former owner) have 120 days from notice to file; the former owner is not barred by the 120-day cutoff. These are state-law defaults applicable in Leon County. (needs_verification: confirm local Clerk implementation matches the § 197.582 default and that no local forms/requirements add to it)
• Unclaimed-funds list published? needs_verification — no Leon-specific unclaimed surplus list URL was found. Escrowed funds flow to the Florida DFS Division of Unclaimed Property (Ch. 717) at fltreasurehunt.gov if unclaimed after the statutory period.
• Contact: needs_verification — Clerk’s direct phone/email for Tax Deed / Surplus Division not retrieved. The Clerk’s web portal is at https://cvweb.leonclerk.com/public/index.html; the county government lists the Clerk at that address. Try calling Leon County general line (850) 606-5300 for referral.

▸ For Investors / Operators — Leon County’s tax-certificate sale runs annually on or before June 1 using a proprietary platform at leontaxsale.wfbsusa.com (not RealAuction or LienHub). No deposit is required; payment is by ACH Debit only (U.S. bank accounts) through the website. The sale is split into four lots with staggered closing times. After holding a certificate at least two years from April 1 of issuance, a tax-deed application triggers a $150 title search +$125 application fee paid to the Tax Collector, with the auction then conducted by the Clerk at cvweb.clerk.leon.fl.us/public/index.html. Unsold tax-deed properties are placed on the “List of Lands Available for Taxes”; any non-homestead property that draws no bid must be taken by the applicant; properties not purchased from the List within three years escheat to Leon County.

▸ For Former Owners — Tax-deed surplus in Leon County is held by the Leon County Clerk of the Circuit Court & Comptroller under Florida Statute § 197.582. Other claimants have a 120-day window from the Clerk’s mailed surplus notice; the former titleholder is not barred by that cutoff. The Clerk’s portal (cvweb.leonclerk.com) was inaccessible during research; access it directly via browser or call the county general line (850) 606-5300 for referral to the Tax Deed / Surplus Division. Escrowed funds that remain unclaimed flow to the Florida Division of Unclaimed Property (Ch. 717), searchable at fltreasurehunt.gov.

C4. Offices & Contacts

Note: In Florida, the Sheriff does not conduct tax-certificate or tax-deed sales. The Tax Collector runs the certificate sale; the Clerk runs tax-deed auctions and Ch. 45 mortgage-foreclosure sales.

C5. Local Procedure Notes

• Standard Florida model: Leon follows the typical Florida structure — Tax Collector runs the annual certificate sale; Clerk of Circuit Court runs the tax-deed auction and holds surplus.
• Unique platform: Unlike most Florida counties (which use RealAuction or LienHub), Leon County’s tax-certificate sale uses a proprietary system at leontaxsale.wfbsusa.com (live) and leontestsale.wfbsusa.com (practice). This is hosted by a third-party (wfbsusa.com) but branded for Leon County.
• No deposit required for the tax-certificate sale (confirmed; unusual compared to other counties that require deposits).
• Payment method — ACH Debit only: Winners must pay via ACH Debit (U.S. bank accounts) through the website; no check or card payment at the sale. Failure to pay causes forfeiture of certificates and potential ban from future sales.
• Four-lot auction structure: The sale is divided into four lots with different closing times on June 1, allowing bidders to manage multiple certificate bids with staggered deadlines.
• Tax deed auction via Clerk’s portal: Tax deed auctions are conducted at cvweb.clerk.leon.fl.us/public/index.html (accessible via browser); portal returned 403 during automated research — access via browser recommended.
• Delinquent list publication: Tallahassee Advertiser newspaper (three consecutive weeks in May); also downloadable from Tax Collector’s website.
• County-held certificates: Available for purchase at 18% via wwwtax2.leoncountyfl.gov/itm/CTYLogin.aspx when available.
• No local ordinances deviating from Ch. 197 / Ch. 45 procedure identified. (needs_verification: confirm no local ordinances modify timeline or surplus process)

C6. Records Access

• Parcel / property search: Leon County Property Appraiser — https://search.leonpa.gov/Search/Property. (Source: leonpa.gov navigation)
• Sales search (Property Appraiser): https://search.leonpa.gov/Search/Sales
• Recorder / deed search: Leon County Clerk official records portal at https://cvweb.leonclerk.com/public/index.html (portal returned 403 during automated research; access via browser directly). needs_verification — exact deed search URL within the Clerk’s portal not confirmed.
• Tax roll / delinquent parcel search: https://wwwtax2.leoncountyfl.gov/itm/PropertySearchName.aspx (Source: Leon Tax Collector — Delinquent Taxes)
• GIS / parcel viewer:
  • Leon County Property Appraiser GIS (ArcGIS): https://experience.arcgis.com/experience/c2d990a62708411ebf17cdc1c4c2ad9d (Source: leonpa.gov)
  • TLCGIS parcel information tool: https://tlcgis.leoncountyfl.gov/Propinfo/index.html — provides zoning, tax values, mailing addresses, school zones, flood zones, and other parcel data. (Source: tlcgis.org)
  • TLCGIS GeoData Hub: https://geodata-tlcgis.opendata.arcgis.com/
• Tax payment portal: https://wwwtax2.leoncountyfl.gov/itm/DisclaimerPage.aspx?mode=prop (Source: Leon Tax Collector — Pay Online Now)
• Tax deed / List of Lands (Clerk): https://cvweb.clerk.leon.fl.us/public/index.html (redirects to cvweb.leonclerk.com)
• Delinquent list download (2026): https://www.leontaxcollector.net/Portals/69/userFiles/TaxFiles/TaxSaleAdLists/Real/2026/cm200advtlist.pdf (Source: Leon Tax Collector — Download Files)

C7. Meta

• sources:
  • {type: official, url: https://www.leontaxcollector.net/Services/property-taxes/Tax-Sale-Information, retrieved: 2026-06-02} (tax sale platform leontaxsale.wfbsusa.com; Clerk auction portal cvweb.clerk.leon.fl.us; tax deed application fees $150/$125; List of Lands Available; non-homestead forfeiture; sale on or before June 1; three-week advertising; 5% TC commission)
  • {type: official, url: https://www.leontaxcollector.net/Services/property-taxes/Annual-Tax-Sale, retrieved: 2026-06-02} (2026 dates: bidding opened May 1; auction June 1 2026; newspaper ads May 7/14/21; W-9/W-8 requirements; four lots; no deposit stated; proxy bidding)
  • {type: official, url: https://www.leontaxcollector.net/Investors/Tax-Sale-FAQ, retrieved: 2026-06-02} (no deposit required; ACH Debit only; 5 PM deadline on schedule date; forfeiture for non-payment; registration via tax sale website; online redemption without fees; 5% minimum guaranteed)
  • {type: official, url: https://www.leontaxcollector.net/Investors/Interested-in-Being-a-Tax-Certificate-Investor, retrieved: 2026-06-02} (registration open to any person; bidder number assigned; June 1 annual; payment typically 48 hrs after sale; 0–18% interest; 5% minimum guaranteed if redeemed)
  • {type: official, url: https://www.leontaxcollector.net/Services/property-taxes/Delinquent-Taxes, retrieved: 2026-06-02} (delinquent April 1; tax roll search at wwwtax2.leoncountyfl.gov/itm/PropertySearchName.aspx; Clerk auction at cvweb.clerk.leon.fl.us/public/index.html; 18% bid-down auction)
  • {type: official, url: https://www.leontaxcollector.net/Services/property-taxes/Download-Files, retrieved: 2026-06-02} (delinquent list download URLs in ZIP/PDF/TXT for 2026; updated monthly from first business day following discount-period last day)
  • {type: official, url: https://www.leontaxcollector.net/Services/property-taxes/Certificate-Lists, retrieved: 2026-06-02} (all/outstanding/county-held/redeemed certificate lists; purchase county certs at wwwtax2.leoncountyfl.gov/itm/CTYLogin.aspx; search at PropertySearchName.aspx)
  • {type: official, url: https://www.leontaxcollector.net/Contact, retrieved: 2026-06-02} (850.606.4700; WebTax@leoncountyfl.gov; 8:30 AM–5 PM M–F; Metro-8 1276 Metropolitan Blvd Suite 102 Tallahassee FL 32312; Lake Jackson 3840 N. Monroe St Suite 102; Southside 3477 S. Monroe St; PO Box 1835 Tallahassee FL 32302-1835)
  • {type: official, url: https://www.leontaxcollector.net/About/Doris-Maloy-Biography, retrieved: 2026-06-02} (Doris Maloy, Leon County Tax Collector, first elected 2000)
  • {type: official, url: https://www.leonpa.gov, retrieved: 2026-06-02} (parcel search at search.leonpa.gov/Search/Property; GIS at ArcGIS experience URL; 315 S Calhoun St 3rd Floor Tallahassee FL 32301; PO Box 1750; (850) 606-6200; admin@leonpa.gov)
  • {type: official, url: https://www.leoncountyso.com, retrieved: 2026-06-02} (Sheriff Walter McNeil; 2825 Major James Morgan Jr Way Tallahassee FL 32304; (850) 606-3300; Sheriff does not conduct tax/mortgage sales)
  • {type: official, url: https://cms.leoncountyfl.gov/home, retrieved: 2026-06-02} (Leon County constitutional officers confirmed: Clerk at cvweb.leonclerk.com; Property Appraiser at leonpa.gov; Sheriff at leoncountyso.com; Tax Collector at leontaxcollector.net; GIS at tlcgis.org and tlcgis.maps.arcgis.com)
  • {type: official, url: https://www.tlcgis.org, retrieved: 2026-06-02} (TLCGIS parcel info at tlcgis.leoncountyfl.gov/Propinfo/index.html; GeoData Hub at geodata-tlcgis.opendata.arcgis.com; webgis@leoncountyfl.gov; 850.606.5504; 301 S Monroe St P-3 Tallahassee FL 32301)
  • {type: official, url: https://leontaxsale.wfbsusa.com/default.aspx, retrieved: 2026-06-02} (auction completed June 2 2026; awards report accessible; certificate management via Leon County Certificate Holder Site; county certificates via Leon County Certificate Site)
  • {type: official, url: https://www.leontaxcollector.net/Services/Pay-Online-Now, retrieved: 2026-06-02} (payment portal at wwwtax2.leoncountyfl.gov/itm/DisclaimerPage.aspx?mode=prop; tourist development tax also payable online)
  • {type: official, url: https://www.leontaxcollector.net/About/Other-Useful-Links, retrieved: 2026-06-02} (Clerk at cvweb.leonclerk.com; Property Appraiser at leonpa.gov; BOCC at cms.leoncountyfl.gov; FL DOR at floridarevenue.com)
• needs_verification:
  • Clerk of Court & Comptroller — physical address, phone, email, and tax deed division contact — cvweb.leonclerk.com returned 403 Forbidden throughout research; Clerk’s contact info for tax deeds and surplus claims not confirmed from a retrieved primary source. Suggested contact: (850) 606-5300 (county general) or access cvweb.leonclerk.com via browser.
  • Tax-deed auction platform, frequency, and schedule — the Clerk’s portal (cvweb.leonclerk.com) was inaccessible; confirmed from Tax Collector pages only that the auction is at cvweb.clerk.leon.fl.us/public/index.html. Auction frequency, day of week, and whether a separate platform (e.g., RealAuction) is used are not confirmed from a retrieved Clerk primary source.
  • Surplus claim form name and direct URL — the Clerk’s surplus claim form and filing procedure were not retrieved. Under § 197.582, the Clerk must maintain a form; confirm by accessing the Clerk’s portal directly.
  • Surplus claim filing address / email / contact — Clerk’s Tax Deed/Surplus Division contact information (phone, email, mailing address) not confirmed from a retrieved primary source.
  • Unclaimed surplus list URL — no Leon-specific unclaimed surplus spreadsheet found. Check cvweb.leonclerk.com directly; escheated funds go to fltreasurehunt.gov (Ch. 717).
  • Recorder / Official Records search — exact URL — the Clerk portal was blocked; official records deed-search URL not confirmed (likely within cvweb.leonclerk.com).
  • Tax-certificate sale registration deadline — no specific registration cutoff date published in retrieved pages; timing appears to be before or during the May advertisement period.
  • Local ordinances deviating from Ch. 197 / Ch. 45 — none found but not confirmed from Clerk’s official source.
• cross_links: florida, surplus-funds, right-of-redemption, treasurer-sale, third-party-recovery-rules, tyler-v-hennepin-county, bankruptcy-automatic-stay, heirs-property, due-process-notice
• changelog:
  • 2026-06-02 — Initial population. C0–C1 fully populated from Tax Collector official pages (leontaxcollector.net). C2 populated from Tax Collector pages and Florida statute framework. C3 partially populated — Clerk portal (cvweb.leonclerk.com) inaccessible (403 Forbidden); surplus claim form/contact flagged needs_verification. C4 offices: Tax Collector fully confirmed; Property Appraiser and Sheriff confirmed; Clerk contact needs_verification. C5 notes confirmed from Tax Collector pages. C6 records portals confirmed from leonpa.gov and tlcgis.org; Clerk records portal not confirmed. Key confirmed facts: proprietary wfbsusa.com platform (not RealAuction/LienHub); no deposit required; ACH-only payment; four-lot auction structure; Tallahassee Advertiser publication; delinquent list downloadable in ZIP/PDF/TXT; tax roll search at wwwtax2.leoncountyfl.gov; parcel search at search.leonpa.gov; GIS at tlcgis.leoncountyfl.gov/Propinfo and ArcGIS experience URL.

▸ For Investors / Operators — Leon County’s tax-certificate sale runs annually on or before June 1 using a proprietary platform at leontaxsale.wfbsusa.com (not RealAuction or LienHub). No deposit is required; payment is by ACH Debit only (U.S. bank accounts) through the website. The sale is split into four lots with staggered closing times. After holding a certificate at least two years from April 1 of issuance, a tax-deed application triggers a $150 title search +$125 application fee paid to the Tax Collector, with the auction then conducted by the Clerk at cvweb.clerk.leon.fl.us/public/index.html. Unsold tax-deed properties are placed on the “List of Lands Available for Taxes”; any non-homestead property that draws no bid must be taken by the applicant; properties not purchased from the List within three years escheat to Leon County.

▸ For Former Owners — Tax-deed surplus in Leon County is held by the Leon County Clerk of the Circuit Court & Comptroller under Florida Statute § 197.582. Other claimants have a 120-day window from the Clerk’s mailed surplus notice; the former titleholder is not barred by that cutoff. The Clerk’s portal (cvweb.leonclerk.com) was inaccessible during research; access it directly via browser or call the county general line (850) 606-5300 for referral to the Tax Deed / Surplus Division. Escrowed funds that remain unclaimed flow to the Florida Division of Unclaimed Property (Ch. 717), searchable at fltreasurehunt.gov.

Legal information, not legal advice. This page summarizes how Leon County, Florida administers tax-certificate and tax-deed sales and surplus claims for research purposes only and may be incomplete or out of date. Procedures, offices, platforms, form names, and deadlines change. Verify every figure, address, and deadline against the cited official Leon County sources and consult a licensed Florida attorney before acting. The legal framework lives on florida. Last verified: 2026-06-02.