Marion 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 Marion County actually runs it. Legal information, not legal advice. Last verified: 2026-06-02.

C0. Identity

• County seat: Ocala · Population: ~375,904 (2020 Census, FIPS 12083) · Recording unit: county (one of Florida’s 67 counties).
• Parent legal framework: florida (Ch. 197 tax certificates / tax deeds; Ch. 45 mortgage foreclosure; Ch. 197.582 surplus).
• County structure: Marion follows the standard Florida model — the elected Tax Collector (George Albright) conducts the annual tax-certificate sale; the elected Clerk of the Circuit Court & Comptroller (Gregory C. Harrell) 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 Marion County Tax Collector

• Conducts own sale? Yes, online. · Platform: WFBS USA — mariontaxsale.wfbsusa.com. A practice-sale site is also available at mariontestsale.wfbsusa.com. (Source: Marion Tax Collector — Tax Certificates & Deed Sales, retrieved 2026-06-02; WelcomefromMarion page, retrieved 2026-06-02)
• Calendar: Annual, on or before June 1 each year per Florida Statute § 197.432. Taxes become delinquent April 1 (3% penalty). 2026 Sale Schedule:
  • May 3: Bidding opens online; delinquent list available on mariontax.com downloads section.
  • May 14, 21, 28: Publication in the Voice of South Marion newspaper (three consecutive weeks, per Fla. Stat. § 197.402).
  • May 29: Mass bid file submission closes at 5:00 p.m. EDT.
  • May 31: Internet payment system for 2025 taxes shuts down at 6:00 p.m.
  • June 1: Lots 1–4 awarded, every two hours beginning at 8:00 a.m. EDT.
  • June 2: Lots 5–8 awarded, every two hours beginning at 8:00 a.m. EDT.
  • June 4: ACH payment due by 4:00 p.m. EDT; Lot 9 (re-bid items) combined at 6:00 p.m.
  • June 5: Lot 9 awarded at 4:00 p.m. EDT.
  • June 6: Final ACH payment for Lot 9 due by 4:00 p.m. EDT.
  • June 12: County purchase of unsold items activated at 12:00 a.m.
  • June 18: Overpayment refunds via ACH. (Source: WFBS USA Calendar of Events, retrieved 2026-06-02)
• Delinquent list location: Published in the Voice of South Marion newspaper and posted on the mariontax.com website Downloads section beginning approximately May 3 each year. The list is also published online via the WFBS USA auction platform once bidding opens. (Source: WelcomefromMarion page, retrieved 2026-06-02)
• Bidding: Bid-down interest from 18% to 0% in 0.25% increments using the platform’s proxy-bid system; certificate awarded to the lowest interest-rate bidder. Tie bids resolved by random number generator. Unsold certificates struck to the county at 18% (state mechanics — florida § 197.432). (Source: WFBS USA FAQ, retrieved 2026-06-02)
• Minimum return: 5% mandatory minimum interest applies on redemption if the certificate earned less than 5% (except certificates bid at 0%). (Source: WFBS USA FAQ, retrieved 2026-06-02; florida § 197.472(2))
• Registration / deposit:
  • All new bidders must complete online registration at mariontax.com/itm/CHMLogin.aspx, submit IRS Form W-9 or W-8 (W-8 filers must submit to the Tax Collector’s office before becoming active), and electronically sign the Participating Bidder Agreement.
  • Deposit: 10% of the maximum award limit set by each bidder (i.e., 10% of the bidder’s self-declared spending cap). Payment via ACH Debit; failure to pay by the ACH deadline forfeits the deposit and future bidding rights. Bidders seeking more than 10% of the sale total must submit bids via file upload rather than manual entry; sub-accounts are prohibited.
  • Contact for certificate sale questions: mctctaxsale@mariontax.com (Source: WFBS USA Terms of Sale, retrieved 2026-06-02; WFBS USA FAQ, retrieved 2026-06-02; WelcomefromMarion page, retrieved 2026-06-02)
• Tax certificate sale phone contact: (352) 368-8274 (per the 2026 Clerk Information Sheet).

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

• Conducts own sale? Yes. · Platform: RealAuction — marion.realtaxdeed.com. Tax-deed case files searchable at nvweb.marioncountyclerk.org/browserviewtd/. Bidders already registered in the RealAuction system for foreclosure sales do not need to re-register for tax deed sales. (Source: Marion County Clerk — Tax Deed Sales, retrieved 2026-06-02; 2026 Information Sheet, retrieved 2026-06-02)
• Sale schedule: Sales are held at least 30 days after the first publication of the sale notice in the Voice of South Marion newspaper (four consecutive weeks of publication per Florida Statute § 197.512). Specific upcoming auction dates are posted on the RealAuction platform. Frequency (weekly, biweekly, monthly) not stated on official pages — needs_verification. (Source: Marion County Clerk — Tax Deed Sales, retrieved 2026-06-02)
• Registration / deposit / payment terms:
  1. Bidders must register at marion.realtaxdeed.com to view bidding instructions, place bids, and manage deposits/payments.
  2. Deposit (non-refundable): $200.00 for bids up to$4,000.00; 5% of the anticipated high bid for bids over $4,000.00. The deposit must be set up in the RealAuction account by the Monday before the scheduled sale. Immediately after the sale, the deposit is locked in the bidder’s RealAuction account.
  3. Payment forms for deposit: Wire transfer (include $6.00 wire fee), cashier’s check, certified check, money order. No personal checks accepted.
  4. Winning bid balance payment: Bid amount less deposit, recording fees, and documentary stamp taxes ($0.70 per$100 of bid) is due within 24 hours after the auction. Payment by certified check, wire transfer, or cashier’s check only. Wire transfers require an additional $6.00 fee. No personal checks, business checks, trustee account checks, or credit cards.
  5. Bid refusal: Per Fla. Stat. § 197.542(2), the Clerk may refuse to recognize the bid of any person who has previously bid and refused to honor that bid. This provision is enforced by the Marion County Clerk’s Office. (Source: 2026 Information Sheet, retrieved 2026-06-02; Marion County Clerk — Tax Deeds page, retrieved 2026-06-02)
• “As-is” sale: All properties sold on an “AS IS” basis with no warranties — title, condition, zoning, environmental, utilities, or improvements. (Source: 2026 Information Sheet, retrieved 2026-06-02)
• Contact — Tax Deeds Department:
  • Room 125, 1st Floor (AB Building), 110 NW 1st Ave., Ocala, FL 34475
  • Phone (Tax Deeds): (352) 671-5648
  • Main Clerk phone: (352) 671-5604

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

• Where/how to redeem locally: Redemption of a tax certificate before a tax deed issues is handled through the Marion County Tax Collector (George Albright). Under florida § 197.472, the property owner (or any person with a legal or equitable interest) may redeem at any time after the certificate is issued and before the tax deed issues (or before full payment for the tax deed is made to the Clerk). The owner pays delinquent taxes + accrued interest (subject to the 5% mandatory minimum) + advertising and sale costs to the Tax Collector.
• Tax certificate phone contact for redemption: (352) 368-8274 (per 2026 Clerk Information Sheet). General Tax Collector line: (352) 368-8200.
• Online tax payment portal: mariontax.com/itm-search — eCheck (no fee); credit card (2.50% convenience fee, minimum $2.00). (Source: Marion Tax Collector — Pay Taxes Online, retrieved 2026-06-02)
• Tax Collector address: 503 SE 25th Avenue, Ocala, FL 34471 · Mailing: PO Box 63, Ocala, FL 34478-0063.
• Local fees: No Marion-specific surcharge identified beyond the state statutory formula (§ 197.472). needs_verification: confirm no local redemption surcharge above the statutory minimum.
• Deviations from state default: None identified. Marion follows the standard Ch. 197 redemption framework.

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

Business-critical module — sourced from Marion County Clerk official pages.

In Marion County, tax-deed surplus is held and disbursed by the Marion County Clerk of the Circuit Court & Comptroller (Gregory C. Harrell) under florida § 197.582. Pursuant to Chapters 197 and 717, Florida Statutes, surplus funds are held by the Clerk for one year from the date of the sale. If not claimed within that period, surplus funds are reported to the Florida Department of Financial Services as unclaimed property.

• Claim filing venue: Marion County Clerk of Court & Comptroller — Tax Deeds Department

  • Physical: 110 NW 1st Ave., Ocala, FL 34475 (Room 125, AB Building)
  • Mail to: Marion County Clerk’s Office, Attn: Tax Deeds, P.O. Box 1030, Ocala, FL 34478
  • Phone: (352) 671-5604 (main) · (352) 671-5648 (Tax Deeds direct)
  • Hours: Monday–Friday, 8:00 a.m. to 5:00 p.m. (Source: Marion County Clerk — Unclaimed Funds, retrieved 2026-06-02)

• Claim form:

  • Name: “Tax Deeds Surplus Claim Form”
  • URL: marioncountyclerk.org/uploads/2024/12/Surplus-claim-form-PDF.pdf (Source: Marion County Clerk — Unclaimed Funds, retrieved 2026-06-02)

• Additional required documents (all claimants):

  • Completed and notarized Tax Deeds Surplus Claim Form
  • Completed W-9 Form
  • Valid photo ID (copy)
  • Proof of address (Source: Marion County Clerk — Unclaimed Funds, retrieved 2026-06-02)

• Local deadline notes: Surplus funds held for one year from the date of sale. Consistent with florida § 197.582: the 120-day clock runs from the Clerk’s mailed surplus notice to interested parties; the former property owner is not barred by the 120-day cutoff. Other claimants who miss the 120-day deadline are barred. After the one-year period without a claim, the Clerk reports funds to the Florida Department of Financial Services (Division of Unclaimed Property / FLTreasureHunt.gov). (Source: Marion County Clerk — Unclaimed Funds page, retrieved 2026-06-02; florida § 197.582)

• Court-controlled process: Marion County follows a “strict, court-controlled process” — funds are not released automatically by the Clerk but require judicial approval. The process flows: (1) tax deed sale, (2) surplus identified, (3) claim window opens, (4) claim filed with required forms, (5) Clerk reviews ownership/documentation, (6) judicial determination by a judge, (7) fund disbursement. Claims requiring probate or contested claims extend beyond the standard 90–180 day window. (Source: Clerk’s office procedure as described on the unclaimed funds page; practice guide corroboration from visionarysurplusrecovery.com, retrieved 2026-06-02 — needs_verification of the specific Marion County rule requiring judicial sign-off for all surplus disbursements vs. only contested claims)

• Unclaimed-funds list published? Yes — the Tax Deeds Surplus Funds List is updated weekly and posted at marioncountyclerk.org/uploads/2026/05/Copy-of-Tax-Deeds-Surplus-Funds-2026-05-22.pdf (May 2026 version). The list is not updated until approximately 30 days after the relevant sale (to allow statutory disbursement compliance). (Source: Marion County Clerk — Unclaimed Funds, retrieved 2026-06-02)

• Fraud warning: The Marion County Clerk’s Office has issued an official notice: “The Clerk’s Office does not contract with individuals or businesses to collect unclaimed funds or surplus funds.” Residents who receive solicitations claiming to represent the Clerk’s Office should report them to local law enforcement. (Source: Marion County Clerk — Important Notice Regarding Unclaimed and Surplus Funds, retrieved 2026-06-02)

• Mortgage foreclosure surplus (Ch. 45): Governed separately under florida §§ 45.032–45.033. Foreclosure sales conducted online at marion.realforeclose.com. Foreclosure sale inquiries: (352) 671-5510 · Civildepartment@marioncountyclerk.org. Specific Marion County Clerk form or procedure for Ch. 45 surplus claims not retrieved from an official Marion County page — needs_verification.

▸ For Investors / Operators — Marion County’s annual tax-certificate sale runs on the WFBS USA platform (mariontaxsale.wfbsusa.com), not LienHub — bidding is bid-down from 18% in 0.25% increments using proxy bids; a 10%-of-award-limit ACH deposit is required. Tax-deed auctions are on RealAuction (marion.realtaxdeed.com) with a non-refundable deposit of $200 or 5% due by the Monday before the sale and full payment in certified funds within 24 hours. All tax deeds are sold AS IS; governmental liens not satisfied from surplus survive (§ 197.552). A quiet title action in the Fifth Judicial Circuit is practically required before most title insurers will underwrite, or wait for the 4-year seasoning period under § 95.192.

▸ For Former Owners — Tax-deed surplus is held by Marion County Clerk Gregory C. Harrell and follows a court-controlled disbursement process. Download the “Tax Deeds Surplus Claim Form” at marioncountyclerk.org/uploads/2024/12/Surplus-claim-form-PDF.pdf; submit notarized with a W-9, photo ID, and proof of address to the Tax Deeds Department (Room 125, 110 NW 1st Ave., Ocala; mail: PO Box 1030, Ocala, FL 34478; (352) 671-5648). The Clerk holds funds for one year from the sale date; a weekly updated surplus list is published on the Clerk’s unclaimed funds page. After one year, funds transfer to the Florida Division of Unclaimed Property (FLTreasureHunt.gov). The Clerk does not contract with outside firms to collect surplus — report solicitations claiming to represent the Clerk’s Office to law enforcement.

C4. Offices & Contacts

Note: Florida uses the Tax Collector (certificate sale), Clerk (tax-deed auction; Ch. 45 foreclosure judicial sale); the Sheriff does not conduct tax or mortgage foreclosure sales in Florida.

C5. Local Procedure Notes

• Standard Florida model: Marion follows the typical Florida structure — Tax Collector (George Albright) runs the annual certificate sale (WFBS USA platform, not LienHub or RealAuction); Clerk of Circuit Court (Gregory C. Harrell) runs the tax-deed auction (RealAuction/marion.realtaxdeed.com) and holds surplus.
• Two-platform system — a Marion County distinction: Marion County uses WFBS USA (mariontaxsale.wfbsusa.com) for the annual tax-certificate sale (Tax Collector side), distinguishing it from neighboring Florida counties that use LienHub or Grant Street Group. Tax-deed auctions use RealAuction (marion.realtaxdeed.com) (Clerk side). Bidders registered in RealAuction for foreclosure sales automatically qualify for tax-deed sales — no re-registration needed.
• Tax-deed publication: Voice of South Marion newspaper, four consecutive weeks per § 197.512; also confirmed as the newspaper for the 2026 delinquent-certificate-list advertisement. Three weeks of publication for certificate list; four weeks for tax deed notice.
• Judicial foreclosure (Ch. 45) sales: Conducted online at marion.realforeclose.com. Each sale requires a $70.00 Judicial Sale Fee and$70.00 Electronic Sale Fee paid through the ePortal, due by close of business prior to sale. Foreclosure inquiries: (352) 671-5510 · Civildepartment@marioncountyclerk.org. (Source: Marion County Clerk — Foreclosure Sales, retrieved 2026-06-02)
• Governmental lien survival: Per the 2026 Clerk Information Sheet, governmental liens and judgments survive the issuance of the tax deed and are satisfied as fully as possible from surplus monies. Liens of governmental units not satisfied in full continue to survive. (Source: 2026 Information Sheet, retrieved 2026-06-02; florida § 197.552)
• Lands Available for Taxes: Unsold properties following the tax-deed auction are available for purchase after 90 days. The Clerk publishes a List of Land Available for Taxes, a Purchase Price Sheet (updated monthly), and a Purchase Request Form. Purchasers pay the opening bid price plus omitted-year taxes and accruing interest, in the form of certified funds plus $10 for the first page and$8.50 per additional page recording fees, plus $0.70 per$100 documentary stamps. (Source: Marion County Clerk — Land Available for Taxes Information, retrieved 2026-06-02)
• Tax-deed file search: Available at nvweb.marioncountyclerk.org/browserviewtd/.
• No local ordinances identified as deviating from state Ch. 197 / Ch. 45 procedure. needs_verification: confirm no local ordinances modify timeline or surplus process.

C6. Records Access

• Parcel / property search: Marion County Property Appraiser (Jimmy H. Cowan, Jr.) — pa.marion.fl.us/PropertySearch.aspx. Search by owner, address, or parcel ID. Office hours: 8:00 a.m. – 4:00 p.m. Monday–Friday.
• Recorder / deed search (Official Records): Marion County Clerk — online search at nvweb.marioncountyclerk.org/searchng_SSL/. Records available from 1965 to present (microfilm for earlier records). In-person: 19 N Pine Avenue, Ocala, Room 124. Copies: $1.00 per page. (Source: Marion County Clerk — Official Records, retrieved 2026-06-02)
• Browser view (unofficial records): nvweb.marioncountyclerk.org/BrowserView/.
• GIS / interactive map: Marion County official ArcGIS viewer — marioncountyfl.maps.arcgis.com/apps/webappviewer/index.html?id=83214c006f4247cea3f68867496a0e4e. County open data portal: data-marioncountyfl.opendata.arcgis.com. Property Appraiser GIS (Map It+): accessible from pa.marion.fl.us via the “Map Search” link (MapAgree.aspx). (Source: search results, retrieved 2026-06-02)
• Tax payment portal (online): mariontax.com/itm-search — property tax search and online payment; eCheck (no fee); credit card (2.50% convenience fee, minimum $2.00). (Source: Marion Tax Collector — Pay Taxes Online, retrieved 2026-06-02)
• Tax deed auction: marion.realtaxdeed.com.
• Judicial foreclosure auction: marion.realforeclose.com.
• Tax-deed file search: nvweb.marioncountyclerk.org/browserviewtd/.
• Surplus funds list: marioncountyclerk.org/departments/records-recording/tax-deeds-and-lands-available-for-taxes/unclaimed-funds/ (weekly updated PDF linked from that page).

C8. Title & Quiet Title

• Title type: Tax-lien certificate (the annual certificate sale product) ripening into a tax deed after a 2-year ripening period and clerk-conducted auction. See florida for the full legal framework.
• Quiet title action:
  • Required? Practically yes to obtain insurable/marketable title. Florida tax deeds do not convey immediately insurable/marketable title without a quiet title action or seasoning. (Source: florida § 95.192; florida Module 5b)
  • Type: Judicial action in Circuit Court (Chancery/Equity jurisdiction).
  • Court: Fifth Judicial Circuit of Florida — Marion County Circuit Court, located at 110 NW First Avenue, Ocala, FL 34475, phone (352) 401-6700. Quiet title suits are among the most commonly filed cases in Marion County’s Circuit Civil Division, which handles all disputes over the title and boundaries of real property. (Source: Marion County Clerk — Circuit Civil, retrieved 2026-06-02; Fifth Judicial Circuit — Marion County, retrieved 2026-06-02)
  • Typical timeline: 60–90 days (uncontested, defendants located); add 6–8 weeks if publication service required; contested cases may exceed 12 months. (Per florida Module 5b practice guidance)
  • Typical cost range: $1,500–$3,500 (attorney fee, uncontested residential) + filing fee ($400–$450) + title search ($150) + publication ($125–$400 if needed). Contested cases may exceed$10,000–$15,000. (Per florida Module 5b)
  • Formal seasoning alternative: After a tax deed has been of record for 4 years without challenge, florida § 95.192 bars most former-owner and claimant-under-former-owner actions; some title insurers will underwrite after the 4-year seasoning period without a quiet title action. (Source: florida § 95.192)
  • Note from Clerk: The 2026 Marion County Clerk Information Sheet states: “Quiet title suits to clear the title of properties are Civil Lawsuits and are not handled by the tax deed clerk. Information on this procedure and costs would be available from an Attorney that handles these lawsuits.” (Source: 2026 Information Sheet, retrieved 2026-06-02)
• Deed seasoning local notes: Most major Florida title insurers do not insure tax deeds immediately without a quiet title action or the 4-year seasoning period under § 95.192. Some insurers accept 2–3 years of clean record with extensive title examination and indemnity. needs_verification of specific underwriting guidelines for named insurers active in Marion County.
• Title insurers active locally: Marion Title & Escrow Company operates locally (Ocala). Major national underwriters (Stewart, Fidelity National Title, First American, Old Republic) are represented in the Marion County/Ocala market through agents. (Source: search results, retrieved 2026-06-02 — needs_verification: named national underwriters confirmed as active in Marion County market but specific agent offices not individually verified from official sources)

C9. Purchaser Obligations

• Subsequent tax payment office: After purchasing a tax certificate, the certificate holder must pay all subsequent years’ delinquent/omitted taxes and current taxes (if due) when applying for a tax deed. These are paid to the Marion County Tax Collector (George Albright), 503 SE 25th Avenue, Ocala, FL 34471, (352) 368-8200. The Tax Collector hires an abstract company to conduct the tax-and-informational search; the applicant pays these costs, which become part of the opening bid. (Source: 2026 Clerk Information Sheet, retrieved 2026-06-02; florida § 197.502)
• Notice to owner procedure: The Clerk of the Circuit Court (not the certificate holder) is responsible for mailing statutory notice to the property owner and all interested parties of record before the tax-deed sale, per florida § 197.522. The certificate holder has no affirmative obligation to notify the owner of the approaching sale; the 2-year contact bar under § 197.432(13) prohibits the certificate holder from contacting the owner to demand payment until 2 years after issuance. (Source: florida Module 10b; 2026 Clerk Information Sheet)
• Redemption payment office: The property owner redeems by paying the Marion County Tax Collector, 503 SE 25th Avenue, Ocala, FL 34471, (352) 368-8274 (certificate sale line). (Source: 2026 Clerk Information Sheet, retrieved 2026-06-02)
• Occupancy and access notes: During the pre-deed redemption window (after certificate issuance, before deed issuance), the property owner retains possession; the certificate holder holds a lien interest only, not a possessory right. After the tax deed issues, the new grantee holds title and may seek summary ejectment if the former owner refuses to vacate. No local Marion County ordinance was identified creating a grace period for the former owner post-deed. needs_verification: confirm no Marion County ordinance or local court rule provides post-deed occupancy grace period. (Source: florida Module 10b)

C10. Local Restrictions

• Right of first refusal active? No municipal or land-bank ROFR at the tax-deed auction was identified in Marion County. Under florida § 197.502, the county/municipality has a 90-day window to purchase properties from the List of Lands Available for Taxes (unsold at the clerk’s auction) at the opening bid price, before the property is offered to the public — this functions as a de facto first-purchase right post-auction, not at the live auction itself. (Source: Marion County Clerk — Land Available for Taxes Information, retrieved 2026-06-02; florida § 197.502)
• Land bank name/URL: No dedicated land bank exists in Marion County as of 2026. Florida does not have a statewide land-bank enabling statute, and no Marion County or City of Ocala land-bank ordinance was identified. The City of Ocala operates a Community Redevelopment Agency (CRA) under Ch. 163, Fla. Stat., covering multiple subareas within Ocala; the CRA Board and Ocala City Council extended all CRA implementation periods in December 2025. Marion County’s Board of County Commissioners separately established the Silver Springs CRA in 2013 under the county CRA program. Neither the City CRA nor the County CRA program functions as a land bank with acquisition priority at tax-deed auctions. (Source: City of Ocala — CRA, retrieved 2026-06-02; Marion County — Community Redevelopment Areas, retrieved 2026-06-02)
• Entity/insider notes: Florida imposes no general restriction on entity purchasers (LLCs, corporations, trusts) at tax-certificate or tax-deed sales — “any person” language in §§ 197.432 and 197.542 applies. Florida’s 2023 Ch. 692 foreign-ownership restrictions apply to nationals/entities from foreign countries of concern (China, Russia, Iran, North Korea, Cuba, Venezuela, Syria). No Marion County-specific insider or entity restrictions beyond state law were identified. (Source: florida Module 11b; Marion County — Tax Certificate Sale Terms, retrieved 2026-06-02)

C7. Meta

• sources:

  • {type: official, url: https://www.mariontax.com/tax-certificate-deed-sales, retrieved: 2026-06-02} (Tax Collector — certificate and deed sale overview; WFBS USA platform link; 18% bid-down; 2-year ripening)
  • {type: official, url: https://mariontaxsale.wfbsusa.com/WelcomefromMarion_Help.htm, retrieved: 2026-06-02} (2026 tax cert sale on WFBS USA; June 1 start; lots 1–4 June 1; lots 5–8 June 2; publication in Voice of South Marion May 14/21/28; registration at mariontax.com)
  • {type: official, url: https://mariontaxsale.wfbsusa.com/Calendar_Help.htm, retrieved: 2026-06-02} (Full 2026 sale calendar: Apr 30 last pay day; May 29 mass-bid close; May 31 internet payment close; June 1–6 auction/payment schedule; June 12 county purchase; June 18 refunds)
  • {type: official, url: https://mariontaxsale.wfbsusa.com/FAQ_HELP.htm, retrieved: 2026-06-02} (10% deposit of max award limit; ACH payment; proxy bid-down from 18%; 48-hr payment; 5% mandatory minimum on redemption; random-number tie resolution)
  • {type: official, url: https://mariontaxsale.wfbsusa.com/TermsofSale_Help.htm, retrieved: 2026-06-02} (bidder registration; W-9/W-8; proxy bidding; ACH payment deadline; forfeiture rule)
  • {type: official, url: https://www.marioncountyclerk.org/departments/records-recording/tax-deeds-and-lands-available-for-taxes/tax-deed-sales/, retrieved: 2026-06-02} (RealAuction at marion.realtaxdeed.com; 4-consecutive-week publication in Voice of South Marion per § 197.512; Information Sheet link; nvweb.marioncountyclerk.org/browserviewtd/ for case search; (352) 671-5648)
  • {type: official, url: https://www.marioncountyclerk.org/departments/records-recording/tax-deeds-and-lands-available-for-taxes/, retrieved: 2026-06-02} (deposit: $200 or 5$4,000 / >$4,000; deposit by Monday before sale; payment within 24 hours; no personal checks; wire$6 fee; as-is sale; 110 NW 1st Ave.)
  • {type: official_pdf, url: https://www.marioncountyclerk.org/uploads/2026/03/2026-Information-Sheet.pdf, retrieved: 2026-06-02} (Gregory C. Harrell clerk; tax certificate cert sale phone (352) 368-8274; tax deed sales at marion.realtaxdeed.com; deposit $200 or 5%; 24-hr payment; governmental liens survive; quiet title is civil lawsuit not handled by clerk; DR 513 for taxes in application; § 197.542(2) bid-refusal enforcement; as-is sale; reference websites listed)
  • {type: official, url: https://www.marioncountyclerk.org/departments/records-recording/tax-deeds-and-lands-available-for-taxes/unclaimed-funds/, retrieved: 2026-06-02} (surplus claim form name/URL; required docs: claim form, W-9, photo ID, proof of address, notarized; mail to PO Box 1030 Attn: Tax Deeds; held 1 year from sale; updated weekly list; not issued automatically; only after court approval)
  • {type: official, url: https://www.marioncountyclerk.org/announcements/important-notice-regarding-unclaimed-and-surplus-funds/, retrieved: 2026-06-02} (Clerk does not contract with individuals/businesses to collect surplus/unclaimed funds; solicitations are not from the Clerk)
  • {type: official, url: https://www.marioncountyclerk.org/departments/records-recording/tax-deeds-and-lands-available-for-taxes/land-available-for-taxes-information/, retrieved: 2026-06-02} (Lands Available for Taxes list, Purchase Price Sheet May 2026, Purchase Request Form; contact PO Box 1030 (352) 671-5604)
  • {type: official, url: https://www.marioncountyclerk.org/foreclosure-sales-2/, retrieved: 2026-06-02} (foreclosure sales at marion.realforeclose.com; $70 judicial +$70 electronic sale fee via ePortal; payment by close of business prior; (352) 671-5510 Civildepartment@marioncountyclerk.org)
  • {type: official, url: https://www.marioncountyclerk.org/departments/civil-courts/circuit-civil/, retrieved: 2026-06-02} (Circuit Civil handles quiet title suits; damages/controversy >$50,000; Fifth Judicial Circuit)
  • {type: official, url: https://www.circuit5.org/courts-judges/marion-county/, retrieved: 2026-06-02} (Fifth Judicial Circuit — Marion County; 16 judges; 110 NW First Ave., Ocala, FL 34475; (352) 401-6700)
  • {type: official, url: https://www.marioncountyclerk.org/departments/records-recording/official-records-recording/, retrieved: 2026-06-02} (official records search at nvweb.marioncountyclerk.org/searchng_SSL/; Clerk Annex 19 N Pine Ave. Room 124; (352) 671-5630; copies $1/page; records from 1965 to present)
  • {type: official, url: https://www.pa.marion.fl.us/, retrieved: 2026-06-02} (Jimmy H. Cowan Jr. CFA, Property Appraiser; 501 SE 25th Ave., Ocala FL 34471; (352) 368-8300; mcpa@pa.marion.fl.us; hours 8am–4pm M–F; parcel search PropertySearch.aspx; Map It+ GIS)
  • {type: official, url: https://www.mariontax.com/itm-search, retrieved: 2026-06-02} (online tax payment portal; eCheck no fee; credit card 2.50% / min $2.00 via Point and Pay)
  • {type: official, url: https://www.mariontax.com/delinquent-taxes, retrieved: 2026-06-02} (3% penalty April 1; advertised 3 weeks in local newspaper; cert sale on/before June 1; reverse-auction 18% bid-down; certificate valid 7 years; deed application after 2+ years)
  • {type: official, url: https://www.marionso.com/, retrieved: 2026-06-02} (Sheriff Billy Woods; 692 NW 30th Ave., Ocala, FL 34475; (352) 732-8181)
  • {type: official, url: https://www.ocalafl.org/government/city-departments-a-h/growth-management/community-redevelopment-agency, retrieved: 2026-06-02} (City of Ocala CRA; Dec 2025 extension of all subarea implementation periods; slum/blight statutory basis; no land-bank function identified)
  • {type: official, url: https://www.marionfl.org/agencies-departments/departments-facilities-offices/growth-services/community-redevelopment-areas, retrieved: 2026-06-02} (Marion County CRA program; Silver Springs CRA first, 2013; no land bank identified)
  • {type: search_result, url: https://marioncountyfl.maps.arcgis.com/apps/webappviewer/index.html?id=83214c006f4247cea3f68867496a0e4e, retrieved: 2026-06-02} (county ArcGIS interactive map viewer)
  • {type: search_result, url: https://data-marioncountyfl.opendata.arcgis.com/, retrieved: 2026-06-02} (Marion County GIS open data portal)

• needs_verification:

  • Tax-deed auction frequency / day-of-week schedule — auctions confirmed online at marion.realtaxdeed.com but whether held weekly, biweekly, or monthly not stated on official pages.
  • Ch. 45 mortgage-foreclosure surplus claim procedure — specific Marion County Clerk form or mailing address/process for surplus from foreclosure sales (§§ 45.032–45.033) not retrieved from a dedicated Marion County official page; general guidance: contact (352) 671-5510 / Civildepartment@marioncountyclerk.org.
  • Judicial sign-off required for all surplus disbursements — practice guidance suggests Marion County requires judicial approval for all surplus disbursements (not just contested claims); confirm against an official Clerk policy or local rule.
  • Local redemption surcharge — no Marion-specific fee above the state statutory minimum identified; confirm with Tax Collector (352) 368-8274.
  • Local ordinances deviating from Ch. 197 / Ch. 45 — none found during research; confirm with Clerk (352) 671-5604.
  • Title insurer-specific seasoning guidelines — named insurers (Old Republic, Fidelity, First American, Stewart) confirmed as operating in Marion County market but specific underwriting policies for tax deeds not retrieved from official underwriting manuals.
  • Post-deed occupancy grace period — no Marion County local rule identified providing a post-deed grace period for former owners; confirm no local ordinance.
  • WFBS USA — deposit for certificate sale: confirm exact dollar threshold — the 10% deposit is based on the bidder’s maximum award limit, but a specific minimum floor dollar amount (if any) was not confirmed.

• 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, vosilla-v-rosado-2006, cricket-properties-v-nassau-pointe-2013, quiet-title-after-tax-sale

• changelog:

  • 2026-06-02 — Initial population. All C0–C10 modules filled from Marion County Tax Collector (mariontax.com), WFBS USA auction platform (mariontaxsale.wfbsusa.com), Clerk of Circuit Court (marioncountyclerk.org), 2026 Clerk Information Sheet (official PDF), Property Appraiser (pa.marion.fl.us), Sheriff (marionso.com), Fifth Judicial Circuit (circuit5.org), and City of Ocala / Marion County CRA pages. Key verified facts: WFBS USA (not LienHub) for certificate sale; RealAuction (marion.realtaxdeed.com) for tax-deed auctions; 10% deposit on max award limit for cert sale; $200/5% non-refundable deposit for tax-deed auctions; 24-hr bid payment; balance by certified/wire/cashier’s check; “Tax Deeds Surplus Claim Form” with notarization + W-9 + photo ID + proof of address; mailed to PO Box 1030; held 1 year from sale date; weekly updated surplus list published; Clerk fraud warning issued; no land bank; CRA only; court-controlled disbursement process; quiet title in Fifth Judicial Circuit Marion County; 8 needs_verification items flagged (all Row 2).

▸ For Investors / Operators — Marion County’s annual tax-certificate sale runs on the WFBS USA platform (mariontaxsale.wfbsusa.com), not LienHub — bidding is bid-down from 18% in 0.25% increments using proxy bids; a 10%-of-award-limit ACH deposit is required. Tax-deed auctions are on RealAuction (marion.realtaxdeed.com) with a non-refundable deposit of $200 or 5% due by the Monday before the sale and full payment in certified funds within 24 hours. All tax deeds are sold AS IS; governmental liens not satisfied from surplus survive (§ 197.552). A quiet title action in the Fifth Judicial Circuit is practically required before most title insurers will underwrite, or wait for the 4-year seasoning period under § 95.192.

▸ For Former Owners — Tax-deed surplus is held by Marion County Clerk Gregory C. Harrell and follows a court-controlled disbursement process. Download the “Tax Deeds Surplus Claim Form” at marioncountyclerk.org/uploads/2024/12/Surplus-claim-form-PDF.pdf; submit notarized with a W-9, photo ID, and proof of address to the Tax Deeds Department (Room 125, 110 NW 1st Ave., Ocala; mail: PO Box 1030, Ocala, FL 34478; (352) 671-5648). The Clerk holds funds for one year from the sale date; a weekly updated surplus list is published on the Clerk’s unclaimed funds page. After one year, funds transfer to the Florida Division of Unclaimed Property (FLTreasureHunt.gov). The Clerk does not contract with outside firms to collect surplus — report solicitations claiming to represent the Clerk’s Office to law enforcement.

Legal information, not legal advice. This page summarizes how Marion 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 Marion County sources and consult a licensed Florida attorney before acting. The legal framework lives on florida. Last verified: 2026-06-02.