Offices
Tax Collector
The county official who collects property taxes and, in many states, runs or starts the tax sale.
The tax collector (in some states the treasurer or treasurer-tax collector) bills and collects property taxes, tracks delinquencies, and publishes the notices that lead to a sale.
Who runs the auction itself varies: California's Treasurer-Tax Collector runs it, while in Florida the Tax Collector sells certificates and the Clerk of Court runs the tax deed auction.
How it works by state
- California
- Each county's Treasurer-Tax Collector conducts the tax-defaulted property sale.
- Florida
- The Tax Collector runs the annual certificate sale and receives tax deed applications.
- Michigan
- The county treasurer is usually the foreclosing governmental unit and runs the auction.
General information, reviewed 2026-10-12. Not legal advice. Rules change and each county publishes its own sale terms; confirm with the county before bidding.
Related terms
- Clerk of CourtIn Florida, the county office that runs tax deed auctions, holds surplus funds, and issues tax deeds.
- Tax SaleA public sale a local government holds to collect unpaid property taxes, by selling either the property itself or a claim against it.
- Notice of SaleThe published and mailed notice that a property will be offered at a tax sale.