An interest bearing first lien representing unpaid delinquent real estate property taxes which are offered for sale by the Broward County Records, Taxes and Treasury Division through competitive bid to pay delinquent taxes. Tax certificates are not recorded liens nor are they reported to any credit bureaus. They are a “first” priority lien.​

Anyone. To participate in the sale a bidder must register with the Broward County Records, Taxes and Treasury office via the BidBroward.com website. A bidder number is assigned for identification purposes during the sale. Bidders are required to make a deposit via Automated Clearing House (ACH) Debit on the BidBroward.com Payments Page that is 10 percent of the estimated amount they intend to purchase. The deposit may be increased any time prior to the close of the auction. Registered bidders must provide their Federal Taxpayer Identification number or Social Security number. Only one bidder p

Tax certificates are sold to the bidder who offers to purchase at the lowest rate of interest in the public auction of such certificates which is conducted on or before June 1 of each year. That auction is called a Tax Certificate Sale.