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ph&fax CLERK OF THE CIRCUIT COURT & COMPTROLLER PALM BEACH COUNTY Tax Deeds Workshop Q_ WWW.MYPALMBEACHCLERK .COM I @CLERKPBC O C) @) 0 0 ph&fax ph&fax

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Page 1: Tax Deeds Workshop

ph&fax

CLERK OF THE CIRCUIT COURT & COMPTROLLER PALM BEACH COUNTY

Tax Deeds Workshop

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Page 2: Tax Deeds Workshop

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Clerk & Comptroller’s Self-Service Center

Clerk & Comptroller ▪ Clerk of the Circuit Court & Comptroller is the

trustee of the county’s public records and

public funds.

▪ The Self-Service Center provides:

❑ User-friendly forms/packets

❑ Public access computers

❑ Free Navigator appointments for

document preparation assistance

❑ Notary services and more

▪ Clerk of the Circuit Court & Comptroller’s

office can only provide procedural assistance

and cannot give legal advice.

Page 3: Tax Deeds Workshop

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Overview of the Tax Deed Process

Clerk & Comptroller

▪ Role of the Tax Collector • Tax certificate sale

▪ Role of the Clerk

• Tax deed sale

➢ Pre-sale

➢ Sale

➢ Post-sale

Page 4: Tax Deeds Workshop

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Important Dates

Clerk & Comptroller ▪ Certificate Real Property Taxes Due:

• November 1st for calendar year

▪ Taxes Delinquent: • April 1st of following calendar year

▪ Tax Collector’s Tax Sale: • Next sale: Last week of May –

early June

Page 5: Tax Deeds Workshop

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Tax Collector Certificate Auction

Clerk & Comptroller

▪ Online Auction

▪ Face Value of Certificate =

Taxes Due + Interest Accrued

+ Tax Collector Fees+

Advertisement Costs

▪ Sold to ‘low interest’ bidder

▪ Unsold Certificates issued to the County

Page 6: Tax Deeds Workshop

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Tax Certificate

Clerk & Comptroller

▪ “Certificate Holder” can apply for tax deed sale after 2 years have elapsed since April 1 of the year of certificate issuance.

▪ Generally, the tax certificate will expire seven years after the date of issuance if a tax deed has not been applied for.

Page 7: Tax Deeds Workshop

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Application for Tax Deed Sale

Clerk & Comptroller

▪ Application made with Tax Collector

▪ Certificate Holder:

• redeems all outstanding certificates on the property

• pays delinquent taxes and current taxes if due at the time of application

• pays Tax Collector fees and costs ($125 tax deed application fee. $300 for ownership & encumbrance report)

Page 8: Tax Deeds Workshop

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Ownership & Encumbrance Report

Clerk & Comptroller

▪ Paid for by Certificate Holder with their application for Tax Deed

▪ States the persons and addresses to be notified prior to the sale of the property

Page 9: Tax Deeds Workshop

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Individuals Notified Prior to the Sale of the Property

• Legal Titleholder of Record

• Lienholders of Record

• Mortgagee of Record

• Vendee of a Recorded Contract

• Anyone who applied to the Tax Collector to receive notice

Page 10: Tax Deeds Workshop

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Individuals Notified Prior to the Sale of theProperty

Clerk & Comptroller

• Person to whom property was last assessed on tax roll.

• Lienholder with recorded lien against mobile home on the property

• Contiguous property owners if property is a common element

Page 11: Tax Deeds Workshop

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Documents Sent to the Clerk Clerk & Comptroller

Tax Collector Sends Clerk:

• DR 512 – Application for Tax Deed

• DR 513 – Tax Collector’s Certification

• DR 513 Attachment – Persons to Notify

• Ownership & Encumbrance Report

Page 12: Tax Deeds Workshop

ice to Tax Collector of Application for Tax Deed

TO: Tax Collector of Palm Beach County:

In 3000rdo11ce wi1h Flori<la Statutes, I, FNA NP, LlC, 120 N LASALLE STREET,29TH FLOOR, CHICAGO, ILLINOIS, 60602, h0ld'er of the tollowlng ta)( sale ceftificale hereby sum,nd~r same to the Tax Collectof and make tax deed applicotion thereon:

CEl'!T NO. 789

DATE 06/0112013

LEGA.L DESCRIPTION M-43-40. E 209.6 FT OF W 5055.8 FT OF SEC (LESS N 5165.9 FT) AA<JA AN-506

I agree to pay an delinquent laxes, redeem all ou1standing c~rtificaleS not i'1 ""I po,,ie .. ion, pay any omitted ca.es, and pay c1rrrenl taxes, ii due, covering 11\A land, and pay aJTf i1tereot earned (a) on tax certirJca:es not in my posoession, (I)) on om,ttM 1axe• Of (c) on delinquent laXes. I also agree to pay all Tax Coilectol's fees, ownership and oocumbrance reperts costs, Cieri< ol lhe C<>urt oosls, ohatg&& and lee• and Sherill's cost., ii epprlCSble. At1ad'l<!<l ls 1he above-mentioned lax sale oer1ificate on wtilch lh application Is based a,id all other e"M,cat~ of !he same legal de5Cription wtiich are in my po••~•ion.

,:.ln:,,a,enpl"""lc_.p.,im=f.ein.,.n,_,rty=)._ _ ____________________ 06/18/ 2015 Applicant's Signature O3t<l

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k & ComptrollerCler

Page 13: Tax Deeds Workshop

roller

x Colle-ctor's C•rtlfieation

Thi,-is to ~rtiry lh!!I FM-' NP, L LC, llold'.eratTa,c Sa:le-Cer1iflcale N\Jmber78t,, lw.ued ltle 11-1 dlillY of J 1,.n141, 2-(H3, .indiw'hic::tl I fQlli;,Nirt!I Qe~cd pl'$J)el1~ 10ea'tb1 in ,r-.e .county o f Pa1m SU~h. 51111.e ot F'k>rida. to Mt PiU<ltl 10· t.lu-.rnl;,4'r: OG-4D-ll..'14 .CIII.OOO..fl?2.'0 LC',•IC.:~ ; 14,.,.3-40. E 20il_6 FT OF W 50!15-8 FT OF SEC jlESS N 51 e5.9 FT) A/KIA AN,506 tla$ MlrAtTidt.:,red Hrt14S iri my i;iffle<! ~n(I MM'e wflt len awticationi torta~deed Ir, accordencsv.ilh Florida s,;.1urln, • oortify th;;r rax oe-rtifica~. lt'ltflre.&L OVfTit1~hiP .anO eneurnt:M'11~ tCl)(lr'I see, &1'd T.ax Cc&!:eK1r11 :IE!es ti.ave been paict

C1:t1lftcelH own•d Ap~k -inl 11nd fl l■d ~n Connectlon Wit.II thlll Ta:at Dii!!l!!d A l lc1:tl0n! Ce~ NtJIK\flr Oi-,c ,afSale T.-Vcar FaceArroi.Jnl Qj!Cef't/fieai'Je 7B9 00/01/13 2012 $2.976.31 $141Ul-2

Cwr1llici1IB:li Ra-dnmt:d by .o\,,pplici~nt ar Included CCourr "1 in Canooctlon with tlil• Tax O..d Aooll<-1Mn; Cenikatet\lt.trnber ~gcfS,ale Ti111Yeai F~~of 1oxCo11oe1ar iltcrcit

c.t,ift~ille F ..

80◄ 01131115 2014 $3,~1 93.,0 $6.2S $1~9Jl7 1064 0€/01114 2013 $2,5C17,26 ll)c25 $143..36

Sue.J CTTQ AU. OUTSTANDING TAXES

Amoontl!I Certified by TH Coll!ocio,- (Unos 1 • 71: 1_ Total of ell Cerrac.t.1a in AJ;Pltt.- ~" Potsession 3J'ld Cos4 of' the Certlica1es Aedeemed by APC:licant or

lf:'lcJudt!(ll tCount~) 2· Total cc Dellnquer.rt Taxes Paid b'(Tax Deed Appk.a~ion v,ear, ......... ,- Recepr r: _. ______ _ l . TQtidC~nlTI:!~~ Paid ~Tax Deed Ap pWcanll Y9-illr. ,. , ,, ... ,, R4~ ipt,c 4. Ownerstlll .al"!d E~nee Repon F·ee S.. T.ax Oeed Applil;iltign F~u: 6. Tatel lnteres.1 Accrued byTa;ic ·Co'Uet:{(lrPJ,.ir-$1,.1~1 to Sectio11197.542., f.S. C .S% per moniih. T. Tatel tllne:-9 1 -'6-)

Amounl,; Cortifled by Clork of Court (L.lne, 8 • 21): 8~ C1:ert: ofCoun. Statuto,y FM for Pt-oces,ing Tb' ~ ~. Cieri< ofCoort C,,m!ied Mall Cn•111•

1 O. Clerk of ·C011.rt A:tver1islng Charge 11 , Clerk of Court Raeo<di,-=i F-te !i:t" Certlka1e cif Nc.tk:e 12. Sllerttt"s. Fe,0; 13. Interest Compu11!:d by Clolk of CO-urt Pul'$ij1'1II tQ :Seeton 197..5o$:2, F'.$..@ --·-··-·-¼ 14. T<>lal (unoo 8- 13) 1 ~- Qrle,,1'.a lr Of Ile, 8-'!ISSBM!d v.alue D1 hDIT"IIIS.1Bad property, ii ~pptic~:l;:i= pur..u;:1111 la Section 1'97.502w ,:-.S . 1S. Add111an.alTi111 Pursuant to S&tion:t 1 97.502 8M 11)7.542., F_S_ 17. Oller' Adjll'Slr'rt~til.$ (lfapplle&ble~ 18, Credit ror B;tnli(ruptcy P8ymeme. I~. S~Morr (Opening) S.d, Tolal of ll""' 7, U and 1!.-IB (~•PDlioablo) 20. Co'leClliM F"l!f!

21 , Total ~-;:}_lo R<>doem 1 •Oon,o ,hi> ~y cf A oJ.

I

$3,125.13

TOIII

Sl.l59.35 Sl.016.e!

W-501,36

$300.00 $125.00

52,531.22 $ 12 4;;7 .~7

$6.25

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Page 14: Tax Deeds Workshop

M. Gannon

Tax Colfilc!Or

301 N crth Olive Avenue 3rd Floor

West Palm Buch, FL 33401 Phone: l:561> 355- 6385

Fa>.: (561) 351:i· 6760 www.pb<JtaJi:.com

Persons To Notify of Pending Tax Deed Appllcatlon Pursuant to Florida Statute 197 .522

PARC!L ID N UMBiR: 00-40~43• 14•00·000-622.0 CERTIF?CATI!: 7S51

YeAR: 201:Z

LAST ASSESSED PARTY ON TAX ROLL:

BASS JAMES A

17 DB9 W A~N B~CK BLVD LOXAHATCHEE, FLORIDA 33470-3675 UNITED STATES

OTHER NAMES TO BE NOTlllIED:

FNA NP1 LLC 120 N LASALLE ST RE ET ;l.9TH FLOOR. CHlCAGO, IL 60602

HOMl!!STl!AD: No ASSESSED VALUl!i $:127,535 .00

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Attachment DR 513: Persons to Notify Clerk & Comptroller

Page 15: Tax Deeds Workshop

0 C!~EOULE

CERTIFICATE NO. 2013-789

Instrument> and manors found of rKOrd to bt notlctd:

I , Mort111e in f1vor of Fldelily Feder,I a,nk & Trust reconled u/u/03 in Ofl'oaol Rtcord Book 16302, Pllf 759 Addltsl snown I I! 20S OIMI StrHl

Wost P1lm Boac:h, fl 33•01

2. Probate matte11 found of record: Nont

81nkruptcy Uls.s of tKOfd: NMe

4 Cod• I.Jen In favor of Palm Beach County rKO<ded 11/03/15 in Official Reconl Book 27904, page '03. Addr,.u I own u : 2300 Jot Road

West Palm S.Kh, fl 33,Ul

C•r1" d Final JudalT'Mtnl 1n fwor of Palm hach Countv and StRe of Florkfl r-co,IW'd OFJn/11 In Official ROCO<'d Book 2S212, ?11• 1551 Addreues shown 11!

P1lm Beoch County Palm Beach Cou.iy Admlnlstratm Complex Palm Beach County, Florida 33'01

6 Also notifv: None

NOTE: Tu As1<ument Roll lnformatM>n: 2016 PCN: -3-14.()().-0()0.6U0

S11t1 of Florida Deportment of Financial ~rv,ce1 Tall1h1,set, Floflda 3239'

L•c•I 0..cnptJon: 1~3~. E 209 HTOF IV SOSS.HTOF SEC (LESS N S165 9 FT) A/l(/AAN-506 NamOLHl As,essed: BASS JAMES A Addr,.u 17089 W Al.AN IV.CK BLVD

lOXAHATOlEE FL ll470 3675

PRR NO: I6-20S

PUBUC RECOIIOS RESCAIIC>i, I Ownership •nd Encumb~na-s Title lllepon

CERTll'ICATE NO 2013-789 PCN : 00-40-43•14~6220

EFFECTIVE DATE AND TIME: 11/03/2016 at 911D A.M.

T•x St-1rch flepon 1.nued to:

TA>< COlllCTOR, PALM MACH COUNTY

1. Title ve,ted in at th• dfec.tlv• d.ite:

Jame, Alv,n Boss by Qultcla m OHd rec,orded U/U/03 In Official Record-• 16306, -• 1027 Address a, shown: 17089 WHI Alan Black Boulevard

Lonh1tc:hee, FL 334 70

3. lepl descnptk>n •i described~ Vflt1n1 lm:t rumenl

Sutioll 14, Townahip 43 South, laat, Pala Buda County, Florida t1le laat 209 feet of the V-■t~eet, LISS the •ortb 5165.9 feet of

,4/ll/A AtJ 5Ck> , ~ ,, -~t. ~~/

NOTE: Per previCX1s deed's recorded, p•n•lnlna 10 this property, In the public reoo,ds of the Clerk •nd Comc>tro ler thr first a I should read 1the £Ht 209 6 f et'

P~R NO: 16-20S

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Page 16: Tax Deeds Workshop

CERTIFICA Tl: NO. 2013-789

Dl~CLi.l EA:

01.SCt.ArM A A. C SIGt.ii>,'i'uR~ i>AGE

THE ATTACHED REPO RT I.S IS.SU,ED TO TH PALM BEACH COUNT'i' TAX COLIJcCTOA ONLY. lHE ATTAO l •O REPORT M AY NOT BE RELIED UPON 8'1' ANY OTHER PARTY. NO LIABILITY IS ASSUMED BV PUBLIC R>ECOROS RESEARCH, I C. FOR A Y UNAUTHORl'Zt:D USE OR RELIANCE. 'l'htlS OWNERSH IP AND ENCUMBRANCE R PORT IS ISSUED PUR.SilJA.NT TO RULE l20°13.061, F~OFI IOA AD MINISTRATIVE COOE AN1D FLORIDA STATUTE 627.7843 . THIS REPORT IS NOT INTE.NOEO TO OE RELIEO UPON FOR THE ISSUANCE O F TfflE INSURANCE OR AN OPINION Of TITLI:. NO LIAilllUTY IS ASSUMED O~ O UR PART DUE TO ERRORS ANO OMISSIONS MADE l'IY THE affll( OF THE CIRCUIT COURT IN THE OFFICIAL AECORO INDEX AND,fOR ABSTRACT INDEX. THERE HAS BEEN NO EXAMINATION MADE FOR ANY D'.EFECTS OR IMl'LICATJONI~ CO tllCERN,ING ~E ~EGA ES: OF Tll DOCUMENTS AS THE,Y MAV AFFECT THE TITI. TO fl~ S Afl;!;HtCl P~O,P~Rl'Y-

rn A.TTACll[C R[POI\T 15 PRCl'AAtO IN ACCOIID-'NCE W iTI~ Ti lC iNc!il'JIUCTiO S- GlvCN ()V Tl IC USCJ!. NAM ED ASOVE ANO INCLUO~ A LISTING, OF THE OW ER(S) OF RECORD Of lll E LANO AND D ESC~BED HEREIN TOGETHER WTTli A LISTING O F All OPEN O:R UNSATicSlFIEO LEASES, MO RTGAGES, mO<iMENTS. ANO IENCUMl!RANCES RECORDED IN OFFICIAL RECORD BOOKS O F PAl M llEADi COU NTY, FLORIDA THAT APPiEAR TO EN CUMBER fflE TITLE TO !>AIID LAND. IT IS, Tl-IE RESPONSIBILITY OF TH E P"A RTV NAME!> ABOVE TO VE;RIFY RECE IPT OF EACH DOOJME NT LISTED. Tii IS REPORT DOES NOT I NCLUOE EASEMENTS. RESffl lCTIO NS. OTIC:ES UNRECORDED MATTERS OR O'THER DOCiUMENTS, NOT LISTED ABOVE.

THIS RE~ORT DOE'S NOT l~URE OR GUARANTEE TI-IE VA IOITY OR SUFFICIENCY OF AN'I" DOCUM ENT ATTACHED NOR lS ro BE CONSIDERED A TITLE INSURANCE POLICY, AIN OPI NION Of TITLE, A GUARANTEE OF T,ITLE OR A NY O THER FO RM OF GIIARAl'ITV O R W ARR ANTY OF T ITI F T HI, RFP<I RT SHAI I Nrnr R!F US CJ fOI\ Tl-IE IS~UANtE OF ,o!,NYT!TL~ !NSVft.l\NO: PQl,Jc;YQR FQRM.

PUEILIC RECORDS RESEARCH, INC

~10~ KAYE WEICH~L

Pll:A. NO : iti-205

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Ownership & Encumbrance: Disclaimer

Page 17: Tax Deeds Workshop

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Pre-Sale

Clerk & Comptroller

▪ Clerk receives documents from Tax Collector:

• enters into system

• sets sale date- 3 to 4 months out.

Page 18: Tax Deeds Workshop

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Pre-Sale Clerk & Comptroller

▪ Certificate Holder is billed for the costs of the sale:

• postage to mail Notice of Upcoming Sale

• Sheriff service ($40)

• publication($117)

• clerk fee ($60)

• online sale fee ($60)

Page 19: Tax Deeds Workshop

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Pre-Sale

Clerk & Comptroller

▪ Certificate Holder has 30 days to pay the Clerk

➢ Or sale will be rescheduled to next sale & 2nd bill sent.

Page 20: Tax Deeds Workshop

OF APPLICATION FOR TAX DEED

NOTICE; IS H&REBY GIVEN that PNA NP LLC, the holdor of the fullow!ng wtlfl~•~ hu lllexl n!d mlill~e; !'or I lax dwl 10 be loi'Ued thonon. Th• oertiflcate number, year of l!Ouance, d...oription of the prop¢rty ond lhe nomC$ In which It wu ,u,eo,e<t •re Hfo[lowo:

789

De&eriJllf on of Pn,peny: 14-43-40 Ii 2'09.~ FT OF W SOSS .! FT or SBC (LESS N 5165.9 FT) AM/A AN-506

00-4-0-4)-( 4-00-000-6220

N•m•(•J in wbi.h mmed; BASS JAMES A

Said. propOll)' being in !ho C:iuMy of Palm BOMh, Sta~ ofF(orld.o

Unle,, sold certlfiell~ shall h rc<lcemed eccordin& 10 law the pmpOlt)I described in ,ucb ceniflcote ,hall be so Id to 1he h ~est h1dder by cloc:t,anic ,alo on lhc 07th day of Juno, 2017 at 1¥'111'1' ml!J)llmb .. chclerk.,leJl<ou,;:tion.oom ~, ~:,Oam. Dated thi, 19th dll.)' of April, 2017

Si~ature ~M) "/0~ Sharon R. Boek Clerk & Comptroller of Palm Beacl, County, Florid•

PUBLISH., May-02-2017 May•OMOl 7 MIIY-16-2017 M~l)-2017 DELINQUENT REALEffATE TAXES DUB F'OR THE YEARS: 2012, 2014, 201! REDEMPTION AMOUNT: S 14,206.28 Pl"""" be 11.dvi,ed 1hat !he opening bid may include additional amounti for omltud tue11, addldonal df..llnquent 1ue1, subs&quntly !11ue.d tH cer11nca1et and/or an amo~nt fot honte9tead.

WARNING!

THBREARBUNl'AID TAXES ON IBIS PROFERTY WHICH. YOU EITHER OWN, HAVE A l.EGALINTERESTIN, OR JS CONTIGUOUS TO YOUR !>RO?BR'tY. THE PROPERTY WITH THB UNPAID rAXES WILL BE SDLD AT PUBLIC AUCTION ON JUll-07-2017 UNLESS THE BACK TAXES ARE PAID. TO MAKE PAYMENT OR TO RECBJVB FURTiiBR INFORMATION,CONTACTTHECLERJ< OF COURT AT20SNORTH DIXIE HIGHWAY, ROOM 3.2300, WBSTPALM BEACH, PLORlDA, 33~0 (, OR BY TELBPHONE (Slil) 355-2962.

I oertify In i• document ta bo 1rue oop:,, of111e record in my office this ll'lh d•y~f A~ril, 2011

SHARON R. BOCK. Clert. & Com~trolla. Polrn Bcacll Countr, FL

B~ ~ /

NOTE: When redeeming Jlropel'ty, the payment ca11110t be a pel'lonal check. Only mDney orden or c .. hier'1 ~ for the total amount to be redeemed will bo aocept..d . Partial payment,, w!ll not be a.c:cepted. PAYMENTS MUST BE MADE ONL \' AT THE LOCATJON BELOW. If p1y111e1Lt II Milt via nuul dell-,,, pie••• cont.ct the TMx Colle.stor'• offici, with yo~• tr1eklug lnfQrm11ti~q ~t(S6l) J~S-180~.

MAK:£ PAYABLE TO: L:\o CQLLECTQB, PALM BL\QI CQJ.lNIX MAIL OR DELIVER TO: ATIN; PAT BRADLEY. DIRECTOR TAX SER.VICE!!

JOI N OLIVE A VE. 3RD FLOOR GOVERNMENTAL CENTER WEST ?ALM BEACH. FLORIDA l34Ql

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Page 21: Tax Deeds Workshop

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Statutory Requirements: Mail Notice

Clerk & Comptroller

▪ Mail Notice of Application for Tax Deed at least 20 days prior to sale (F.S. {197.522(1)):

• Certified Return Receipt requested

• Registered if outside U.S.

+

• PBC mails first class (not required by statute)

Page 22: Tax Deeds Workshop

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Statutory Requirements: Sheriff

Clerk & Comptroller

▪ Sheriff serves titleholder Notice of Application for Tax Deed at least 20 days before sale (F.S. {197.522(2)):

• If titleholder resides in Palm Beach:

❑PBC Sheriff serves titleholder in person.

Page 23: Tax Deeds Workshop

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Statutory Requirements: Sheriff Clerk & Comptroller

• If titleholder resides outside Palm Beach, but within Florida:

❑Sheriff of county of residence serves titleholder & PBC sheriff posts the Notice in a conspicuous place on the property

• If titleholder resides outside Florida:

❑ PBC Sheriff posts the Notice in a conspicuous place on the property

Page 24: Tax Deeds Workshop

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Statutory Requirements: Sheriff Clerk & Comptroller

▪ If Sheriff is unable to personally serve the Notice, it can be posted in a conspicuous place at the titleholders address

Page 25: Tax Deeds Workshop

~

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Statutory Requirements: Publication

Clerk & Comptroller ▪ Publish Notice of Application for Tax Deed (F.S.

{197.512):

• once each week

• for four consecutive weeks

• at weekly intervals

▪ Palm Beach County publishes in the Daily Business Review

Page 26: Tax Deeds Workshop

~

0

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Clerk & Comptroller

Statutory Requirements: Publication

▪ Tax Sale cannot be held until 30 days after the first publication

▪ Newspaper provides the Clerk with a Proof of Publication

Page 27: Tax Deeds Workshop

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Sale Preparation

Clerk & Comptroller

▪ Were all statutory requirements met?

• Sheriff served?

• Certified Receipt Cards signed?

• Clerk received Proof of Publication?

Page 28: Tax Deeds Workshop

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Sale Preparation Clerk & Comptroller

▪ Was mail to titleholder returned “undeliverable”?

• Yes -> review “the most recent property tax roll and the clerk’s court and other records containing address information to attempt to get a valid address”

Page 29: Tax Deeds Workshop

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Calculate Opening Bid Opening Bid =

(A) all taxes + interest/costs/fees paid by Certificate Holder

Clerk & Comptroller

+ (B) 1.5% interest X (A) from the month after the date of application through the month of sale

+ (C) amount to redeem tax certificates issued on the property after the application for tax deed was filed

+

(D) Delinquent taxes accrued after the application for tax deed was filed

+

(E) if the property is homestead on the latest tax roll include 1/2 the assessed value of the homestead

Page 30: Tax Deeds Workshop

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Auction ▪ Auctions are held once per month on a

designated Wednesday-Next sale is April 10th, 2019.

▪ Auctions are conducted online at:

www.mypalmbeachclerk.clerkauction.com

▪ First property is auctioned at 9:30 AM. You may place your bids beginning at 8 AM.

Page 31: Tax Deeds Workshop

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Registration and Deposit Clerk & Comptroller ▪ To bid you must register on the

online auction site

▪ You must have a deposit equal to the greater of 5% of the maximum amount you intend to bid or $200

▪ Deposits can only be made by electronic transfer(ACH), cashier check, or cash

▪ ACH deposits clear and can be used to bid on 4th

business day

Page 32: Tax Deeds Workshop

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Bidding

Clerk & Comptroller

▪ First bid is the nearest $100 over the statutory opening bid

▪ All subsequent bids are increments of $100

▪ Proxy bidding

Page 33: Tax Deeds Workshop

Clerk & Comptroller ructions

Tax Deed I

Links : Fourth Addendum to Administrative Policy 11-01-Judicial Sales: Online Sale Fee

Third Addendum to Administrative Policy 11-01-Judicial Sales: Online Sale Fee

Revised Second Addendum to Administrative Policy 11-01 Judicial Sales: Property Addresses

Addendum to Judicial Sale and Tax Deed Sale Administrative Policies: Club Memberships

Tax Deed Addendum to Administrative Policy 93-5 (July 1, 2014)

Tax Deed Sale Administrative Policy

Judicial Sales Administrative Policy

Addendum to Judicial Sales Administrative Policy 11-01

Clerk & Comptroller

:: Help the clerk go paperless on foreclosure sales. Please see Ne 'IS and Annou cements for further deta Is.

Auction Calendar

I Select Month « < Apr i l 20 19 > » I Current Month I Sunday Monday Tuesday Wednesday Thursday Friday Saturday

1 2 3 4 5 6

Foreclos re Foreclos re Foreclos re Foreclos re Sale ( 12 terns) Sale ( 15 items) Sae (2 terns) Sa le (6 terns)

8 9 10 11 12 13

Fomlosu,o - Tox o .. d Foreclos re Sa le (45 terns) Sale ( 20 terns) Sale ( 14 terns)

Foreclosure Sale (6 terns)

15 16 17 18 19 20

Foreclosure Foreclosure Foreclosure Foreclosure Good F day ( no Sa e (31 terns) Sale ( 13 terns) Sale (9 items) Sa le (9 terns) Sale per AO

2.103) C erk's office closed

21 22 23 24 25 26 27

Foreclos re Foreclos re Foreclos re Foreclosure Sa le ( 32 terns) Sale (3 terns) Sa le ( 7 terns) Sa le ( 16 items)

Administrative Orders, 15th 28 29 30 Judicial Circuit

Property Appraiser

Tax Collector

Foreclosure Sa le (33 terns)

Foreclosure Sale ( 11 terns)

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Page 34: Tax Deeds Workshop

11,ax Nu1m 1 e r

G 5820 1. 5

P a ir,c e I N n1 b e r : T ax N urn her.: Hom estead: Leg a ~: Linlks :

Openin g B i d Best B iid

3 , 4 0 1 .06

00 2 323220 1. 33 06 0 58 2.0 1. 5 No W BLLI N GTO N M C O N D PAR 3 06 T a x Co llect o r

Cllose (:EDT ) Start u.s '9 : 3 1 A M Ulp c o m iiin g

·····························---------------[±] :1:1 620 1. 5

[±] :1 5 4 520 1. 0

[±] 98320 l!. 0

[±] 2 00420 1. 5

[±] 259 20 1!. S

[±] 3 8 7 9 2 0 1. 5

[±] 472920 1. 5

[±] 551 520 1 5

[±] 6721 20 1!. S

[±] 690920 1. 5

[±] 779020 1!. 5

[±] 803 7 20 1!. S

[±] 853020 1. 5

[±] 883320 1!. S

S 2 4 , 2 4 2 .54

7 , 6 1 9 .70

8 5 , 4 22 . 15

::;i,5 , 3 95 .70

5 , 468 .23

. 1 0 , 5 00 .96

!Redeemed

!Redeemed

!Redeem e d

IRedeen e d

!Redeemed

!Redeem e d

IRedeen ed

!Redeem e d

'9 :32 A M

Can celed

Can celed

Upc o m iiin g

Can celed

'9 :33 A M Ulp c o m iiin g

'9 : 3 4 A M

Can celed

Can celed

Can celed

Ulp c o m iiin g

Can celed

'9 : 3 5 A M Uip c o m iiin g

'9 : 3 6 A M Upc o m iiin g

Can celed

'9 :37 A M Ulp c o m iiin g

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Clerk & Comptroller

Page 35: Tax Deeds Workshop

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Research Research Research!

Clerk & Comptroller ▪ Clerk gives no representations or warranties

▪ Research before you buy:

• What liens or encumbrances exist on the property and will survive the tax sale?

• Are there condo/homeowner association mandatory memberships?

• Are there limitations on the use of the property?

▪ Seek legal advice BEFORE you buy

▪ Clerk cannot give legal advice

Page 36: Tax Deeds Workshop

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Final Payment ▪ Final Payment includes:

Purchase price less deposit applied + Recording Fees (Tax Deed,Proof of Publication, Clerk Affidavit of Mailing) + Documentary Stamp Tax ($.70 per $100 or fraction thereof of the bidamount)

▪ Final Payment can be cash, cashier check or wire. No ACH.

▪ Due by 2:00 PM the next business day after the sale

▪ If paid by wire, funds must be received by the Clerk’s bank by 2:00 PM

▪ NO EXCEPTIONS to the 2:00 PM deadline

▪ Tax Deed issued upon receipt of funds

Page 37: Tax Deeds Workshop

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Forfeit Clerk & Comptroller

If Final Payment is not timely made:

• Publish one time within 30 days of default

• Resell within 30 days of publication

• Opening bid on resale reduced by forfeited deposit less costs to publish and clerk/online fees paid from deposit

Page 38: Tax Deeds Workshop

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No Bid

Clerk & Comptroller If No Bids Received:• County-held certificates ------> Lands Available for

Taxes

• On Non-County held certificates: – Holder issued deed upon payment of recording, doc stamps,

additional taxes in opening bid and ½ homestead value (if applicable)

OR – Holder can pay costs to resell ($55 for one publication, $60

Clerk fee, $60 online sale fee)

If Holder doesn’t pay to purchase or pay the costs to resell within 30 days -----> Lands Available for Taxes

Page 39: Tax Deeds Workshop

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Redemption

Clerk & Comptroller

▪ Anytime before the Clerk receives full payment for the sale, the property can be redeemed

▪ Redemptions are made at the Tax Collector’s office

Page 40: Tax Deeds Workshop

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Lands Available for Taxes

Clerk & Comptroller ▪ Property in which there are no bids on

county-held certificates or no bids on an individual certificate and the holder doesn’t pay the cost to resell are placed on the list of Lands Available for Taxes

▪ Only the County can purchase during the first 90 days

▪ List of properties can be accessed from the Clerk’s website: www.mypalmbeachclerk.com ---> “Tax Deeds Search”

Page 41: Tax Deeds Workshop

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Lands Available for Taxes Clerk & Comptroller

▪ Must submit “Request for Lands Available Information” form to Clerk. Clerk will respond with current purchase price.

▪ Form available to download on the Clerk’s website: www.mypalmbeachclerk.com ---> “Tax Deed Sales”

Page 42: Tax Deeds Workshop

p

Escheat

Three years after being placed on Lands Available for Taxes the property escheats to the Board of County Commissioners if not purchased

1111111111111111111111 Hllllllll 111111111111 CFtsl :Z016Q'l-3.699:Z OR BK 287+4 PG 12+1 RECORDED 1J/DS/l016 10,~2,os Pc.tll'tl 8ao.i:::h C.:oun~v, Florida. Shoron R. Boo, ,Cl.tRK ~ COnPTRDllER r, 12~1, c1"t

ESCHEATMENT TAX DEED

The following Tax Sa{e-Dm:iflcatt. Numbered l?49l iurued an Jun-i-l~, UllO wu filed in the Office of the Tax Collectorofthls County and appHettloc made fer the ls&u11ncc. afei we deed.1 che applicant hevtng paid or rodocmed all otM.r Wi!N or tax Nile oerUtlc.1tcc or:. the (ar,d descrlf:ied u. required by law 00 be paid or red~ed1 and the <.ruts and expenres {Jf lhis elle, l.lld du~ notice- of 1al~ having bei:n published UT!X!Ui~ by l,w, 11t1.d no perton entl.tltd todo s,o havlng app~ tc redeem said hmdi 1uch hmd wa1 Gn

thi, ◄th da)I of De..cc.mber1 2013 ofTmd for nlo II re.quired by law for wl'L to the hl,&.h.C# btdd.er, There wm-eno bidt offerod !U'.id the property was therefor> placad on tho "Li.ii of Lands Av,ilablo fo r 'roxo<'' punu&nl to Sectlon lr1.l02. Florida Stow<es.

This T'ax Di:.c.d is inuod pur1u:mt to St-CtioD. 197.S02{S), F[orida s-t.ruw,, wberc[n tl1rce ycan have. pMSed from thod.&y the. 1n1bjeet land was offered for public Hleand placed Or\ the "ListofLl!inds Available. forTaut 11 in ae«1rdaneewlch Se,etfon 197.~02(7), FkiMdi, S~c«;. without h.1vin.~ been purchued, As provided. in Section !97.S02(8}. Florida Stawtc.s,. th~ prOperty hiu e1cheated lo n,-: County ft~ &nd t:lcar ofln)I Md 111 tu een1ftcate.!1 tax liens or i,ny 01her fien:t of~cord, including govtimmental Uene, wl\lcti llenr a.n11 dumf.d can~I ed pumant to, sald ftltUte.

Now, OTI thi; Seit day of De.umber, 2{)16, the.undersigned ClM"k c.anvoys 1o tJ,c, Board of County C.OmmiHiDne-tl of Palm Beach Ci;.unt,, whi;iiw: .e.ddme ii : C/0 Property & lual Erl.ate M■n1t.i;tme1:1.t Dlvision1 %633 Vitt.a Parkwa:,,i1 Wt.1t P1111trn Beac:h1 FL JJ411•:§6D!!I

To~h i:r with !1 ll hu-ediramenu, buildings, fcx.tlil'«I and irnpro~ent.11 Df any kind and de.miJJtkin. the followtn i lc:,&al [)' dt$cttbi:d [end tltuated tn Palm B-eaeh C.Ounty, F1orld1: RMEIU, BRACH HEIGH'rS LT 30 l'ropo,fy ldontificotion Nsn1b<r: Si>-0•<12-33--08•000·0000 Witnes ·

On thi.i: Stl'I i:la::,i oi D@nm b1-r, 2016 bcto~ mt Dc.b0r1h A. Complttllo pi:inocu1ll)' ap~ P1trld1 Sti lpp, I\ D~ Clerk io1 Clcrl &. Comptrnlli.r Ln llM tbt the State. erid till, C.olln("J 'Mio fa known to m.c- IO b6 the ponoo described ll.ucin, ind wha c:.1erutcd fhe fote&-oln& mmument. and atxJIOwled8t,d lhe e1ee.ouel0n of ChJs lnsCNfflU11 co bo of Jii~ owD (rce 1c1 utd dc.cd rcr the u1c. an-d -pul"J)OIU lheteln mentioned. Wltncu my hand and official sol on cf ate, afurwiud,

s:::::i..:::t>.,,+ D CJ,...,,.;,.._~ Q )J0TAB. V PUBLJC STAT!! OF FLoluDA

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omptroller

almbeachclerk.com

Clerk & C

Page 43: Tax Deeds Workshop

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Distribution of Proceeds

Clerk & Comptroller From the sales proceeds the Clerk :

• Pays the Certificate Holder

• Pays the Tax Collector (for taxes included in the opening bid and not paid by the Certificate Holder - i.e. delinquent taxes and tax certificates not included in the application)

• Balance of proceeds is “excess proceeds”

Page 44: Tax Deeds Workshop

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Excess Proceeds Clerk & Comptroller F.S. Sec. 197.582; 28.24(22)

▪ Clerk’s deducts fees and costs from the excess proceeds:

• postage to mail surplus letters

• registry fee (3% of first $500; 1.5% of balance) and

• disbursement fee ($10)

Page 45: Tax Deeds Workshop

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Excess Proceeds Clerk & Comptroller

▪ Clerk disburses remainder of excess in the following order:

• First to satisfy government liens

• Then to lien holders of record in order of priority

• Then to titleholder of record

Page 46: Tax Deeds Workshop

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Excess Proceeds Clerk & Comptroller

▪ If excess is not sufficient to pay all government

liens in full ➔ pro rate

▪ Legal review is undertaken to determine lien priority

Page 47: Tax Deeds Workshop

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Claims Clerk & Comptroller

▪ Claim must be filed with supporting documentation.

▪ Claim Form is available online from the Clerk’s website

▪ Funds unclaimed one year after surplus letter sent are remitted to the State

Page 48: Tax Deeds Workshop

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Website Information

www.mypalmbeachclerk.com

Page 49: Tax Deeds Workshop

DEEDS Verif ied as of 03/ 2.2/ 2017

Click tabs to select a search criteria :

Name Tax Number Lands Available Parcel Number Sale Date

Select Type of Name Search

I Any Party (both App li ca nts and Owners) v I

Enter Name

Search

Enter the First-Name Last-Name (e.g., Al Smith) or the Company name (e.g., Gulf Utility) Use no commas between the First-Name and Last-Name.

Search Options

Show first 100 records v Display 2:0 V Records Per P'agie

D Check Here to Save Search Options

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Tax Deed Search

Clerk & Comptroller

Page 50: Tax Deeds Workshop

Tax Deeds Font Si ze: a II

Tax Deed Sa les Are Conducted Online Go to t he On I ine Auction Site

Tax deed sa les are conducted on line on designated Wed nesdays st art ing at 9:30 a.m. Bidd ing begi ns at 8:00 a.m. No sa les are conducted on designated holiday_s_. Check t he on li ne auction ca lendar for the exact dat es of upcoming sa les.

The following web browsers are recommended w hen using the onl i ne auct ion site: In ternet Explorer version 7.0 o r late r, Mozi ll a Firefox version 3.0 or later and Google Chrome version 17 or later. Internet Exp lorer versions 6.0 and older a re not supported.

Tax deed sa les are t he auct ion of property on w hich tax certi ficates have been so ld by the Tax Col lector's office fo r delinquent rea l est ate taxes. Tax deed sa les are held pursuant to Florida Statutes Chapter 197.

The CI er k & Comptro l ler's office conducts the t ax deed sa le. Properties schedu led fo r t ax deed sale ar e publi shed in t he Palm Beach Dai l),'. Business Rev iew newsrumer and are available to search online.

View sale information and reguirements.

. -. - . . P roperty m ay be red eemed a n y t i m e pr io r to t h e issu ance o f a tax deed but ca nnot be r e d eem ed o n ce the C lerk h as r eceived f u l l paymen t for t h e tax deed. T l1e r edem p tio n amou n t i s l i sted on the "Nat i ce of App l ication for Tax D eed " mailed p r ior to t he sa le .

Sale Information Tax d eed sales are conducted once a month o nl ine, as a d verti sed in the P a lm B each Dai ly Busi n ess Rev iew.

Forms • Statement of C laim For m • Request for Lands Available I nformation • Tax Deed Sa l es Procedu res (C le r k ' s Administ r a tive Pol icy 93-5)

o Admin istrative Po l i Qt. o Addend um to Adm inistrative Pol i cy 93-5 o Add end um to Judicia l Sa l e and Tax Deed Sale

Admin istrative Po l icies: C lub Mernbershi~

Resources • Do-It-Yourse l f In Court: Tax Deeds Toolbox

Tax Deeds Department The Tax Deed s department i s open Monday- Friday (e x cept desi g n ated h oliday2,) from 8 :00 a. m . to 4:00 p.m.

Ma i n Courth o use . . -

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Clerk & Comptroller

Tax Deed Sales

Page 51: Tax Deeds Workshop

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Helpful Links Clerk & Comptroller

www.pbctax.com

Phone Numbers:

• Clerk’s Tax Deed Dept: 561-355-2962

• Tax Collectors Office: 561-355-2264

Page 52: Tax Deeds Workshop

Q&A

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Q & A

QUESTIONS?

Clerk & Comptroller

Page 53: Tax Deeds Workshop

Thank You

CLERK OF THE CIRCUIT COURT & COMPTROLLER PALM BEACH COUNTY

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