The Lake County Tax Collector's Office uses Lien Express to sell county held tax certificates. Registered users can use this site to purchase county held certificates. Payment is made via ACH debit, an electronic funds transfer from your bank account to the Tax Collector after authorization is received, and is initiated through Lien Express.

What are Tax Certificates?

A tax certificate is a statutory and superior lien that is a legal document, representing unpaid delinquent real property taxes, non-ad valorem assessments, interest, related costs and charges against a specific parcel of real property. Tax certificates do not convey property rights or ownership of the property.

If a buyer does not have access to the internet, a computer terminal will be made available by appointment with the Lake County Tax Collector's Office. To schedule an appointment, please call (352) 343-9602.

A social security number or tax identification number must be provided for each buyer and must belong to the person listed on the W9 or W8 BEN forms. Note: this information is treated as confidential, for further information please review the Privacy Policy located at the bottom of the page. The Tax Collector's Office will perform a verification process via the IRS web site for all tax identification numbers submitted. The tax certificate list, redemption checks and interest earnings will be issued exactly as indicated on the form(s). Until the tax sale is complete, no changes will be made to the bidder number issued. A change of name or tax identification number will constitute an assignment and is subject to a service charge for each certificate changed. In order to purchase county held Tax Certificates, all users must:

  1. Register with LienExpress by submitting contact information and creating a user id and password.
  2. Fill out an IRS Form W9 or W8.
  3. Obtain a Lake County bidder number, or look up an existing number.
  4. Review available county held Tax Certificates, and add them to the LienExpress "shopping cart."
  5. "Check Out" and submit electronic payment for the certificate purchases.

For more information on real estate taxes, see the Lake County Tax Collector's web site.

For more information regarding delinquent taxes and tax certificates please refer to FAQs and/or Florida Statutes.