Certificates may be transferred by completing an endorsement form and paying the applicable fees. Note: All tax certificates issued to an individual may be transferred by endorsement at any time before they are redeemed, or a tax deed is executed thereunder Per Florida Statute 197.462. If the certificate is eligible for transfer, the seller of the certificate must complete a Tax/Lien Certificate Transfer Endorsement which requires notarization. The Tax/Lien Certificate Transfer Endorsement document can be found under the forms page on this website or click here.
Tax Certificates can ONLY be transferred to another entity that is already a registered bidder with Broward County. To obtain a registered bidder number, see below.
If the buyer is not registered, you will be required to complete and file form W-9 "Payer's Request for Taxpayer Identification Number and Certification" (TIN) for each buyer located under the Forms page on this website or click here.
All interest will be reported to the Internal Revenue Service. A bidder number will be assigned for each Social Security number (SSN) or Employer Identification Number (EIN) provided and must be identical to the name provided on the W-9 form. Any change to a tax certificate will constitute a transfer and will be subject to the appropriate fees and paperwork for each certificate bought under that number. The transfer paperwork must be presented to the Broward County Records, Taxes and Treasury Division along with the fee of $2.25 per certificate before the transfer is valid.
When you have completed all relevant documentation to transfer certificates, mail them along with your check made payable to Broward County Tax Collector to: Records, Taxes & Treasury Division, 115 South Andrews Avenue #A100, Fort Lauderdale, Florida 33301.
Please note: you must be an authorized agent of the registered bidder to transfer certificates and must provide a notarized letter stating such.
Certificate transfers involving more than 10 certificates will require you to provide an Excel spreadsheet in CSV format. The spreadsheet must contain the folio, certificate number, and certificate year.
The spreadsheet must be delivered in electronic format via email, along with all relevant documentation to Revenue@broward.org. Your request will be processed once payment has been received in full for each certificate being transferred.
Last modified: 10/25/2023