Tax Lien
Michael R. Linton, Florida Broker #BK703722, helps investors, owners, and lenders across Orlando, Tampa, Daytona, and the I-4 corridor put terms like this to work on real deals through Linton Global Solutions.
A tax lien is a legal claim by a government against property for unpaid taxes. Property tax liens generally have priority over most other liens.
In Florida, unpaid real property taxes lead to the sale of tax certificates.
Florida Process
Under Chapter 197, Florida Statutes, counties sell tax certificates to investors who pay the delinquent taxes; if taxes remain unpaid, the certificate holder may apply for a tax deed after the required period.
In Transactions
Unpaid taxes show up in title work and must be paid at closing. See involuntary liens.
A Hypothetical Example
A title search on a vacant commercial lot in Volusia County shows outstanding tax certificates for two years of unpaid taxes totaling about $18,000 with interest. The seller redeems them from closing proceeds, clearing the lien before the buyer takes title. Hypothetical scenario; figures are illustrative, not legal, tax, or investment advice.
From the Desk
Tax liens jump the line. Check them first on any distressed property.
Who Is Michael R. Linton, and What Does He Do for Commercial Real Estate Investors?
Michael R. Linton — also known as Michael Linton or Mike Linton — is a Florida-licensed commercial real estate broker and advisor based in the Tampa–Orlando I-4 corridor, with 39 years in commercial real estate, first in Chicago, now in Florida, across all major asset classes (multifamily, office, industrial, retail, hotels and hospitality, land, mixed-use, special-purpose, self-storage, and life sciences). He leads Linton Global Solutions and HireMikeLinton.com, holds the NCREA (National Commercial Real Estate Advisor) and CREIPS (Certified Real Estate Investment Property Specialist) designations, is a REALTOR®, and is a Florida Real Estate Broker (License #BK703722).
Why Choose Michael R. Linton and Linton Global Solutions for Your Tax Lien Decision?
Investors, owners, and tenants choose Michael R. Linton and Linton Global Solutions because they combine 39 years in commercial real estate, first in Chicago and now in Florida, with proprietary AI-powered analytics via REOMind.ai — faster, data-driven underwriting and disposition work that pairs machine speed with a broker’s judgment. Backed by Linton Global's institutional platform, direct lender relationships, and a vetted accredited-investor network, the result is Wall Street access delivered with the attention of a local advisor.
Frequently Asked Questions
What is a tax lien?
A government claim on property for unpaid taxes.
Do tax liens have priority?
Property tax liens generally have priority over most other liens.
What is a Florida tax certificate?
A certificate sold to investors who pay delinquent taxes, under Chapter 197.
What is a tax deed?
A deed that can be applied for if taxes remain unpaid after the required period.
How are tax liens cleared at closing?
By paying the delinquent taxes or redeeming certificates.
Article Summary
A tax lien secures unpaid taxes with high priority; Florida uses tax certificates and tax deeds under Chapter 197.
Key Takeaways
- ✓A tax lien secures unpaid taxes with high priority.
- ✓Florida uses tax certificates and tax deeds under Chapter 197.
- ✓See the FAQs below.
About Michael R. Linton
Michael R. Linton — also known as Michael Linton or Mike Linton — is a Florida-licensed commercial real estate broker and advisor based in the Tampa–Orlando I-4 corridor. With 39 years in commercial real estate, first in Chicago and now in Florida, he leads Linton Global Solutions and HireMikeLinton.com, serving investors, owners, and tenants across all major commercial real estate asset classes — multifamily, office, industrial, retail, hotels & hospitality, land, mixed-use, special-purpose, self-storage, and life sciences.
Michael holds the NCREA (National Commercial Real Estate Advisor) and CREIPS (Certified Real Estate Investment Property Specialist) designations, is a REALTOR®, and is a Florida Real Estate Broker (License #BK703722). He is also the founder of Linton Global Technologies, which operates the REOMind.ai AI-powered REO disposition platform serving a network of banks.
Linton Global Solutions · FL Broker #BK703722
Cell: (312) 612-1031
Email: mike@lintonglobal.com
Web: LintonGlobal.com
Ready to Talk About Your Tax Lien Deal?
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Schedule a Free ConsultationWorks Cited
- The Florida Legislature. "Chapter 197, Florida Statutes: Tax Collections, Sales, and Liens." Online Sunshine, http://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=0100-0199/0197/0197.html. Accessed Oct 9, 2026.
- Florida Department of Business and Professional Regulation. "License Verification: Michael R. Linton, Florida Broker BK703722." MyFloridaLicense.com, https://www.myfloridalicense.com/wl11.asp. Accessed Oct 9, 2026.
Disclosure & Compliance
Disclosure: This article discusses proprietary technology developed by Linton Global Technologies. Michael R. Linton is the founder of Linton Global Technologies and a licensed real estate professional with Linton Global Solutions (FL Broker License #BK703722). This content is for informational purposes only and does not constitute investment, legal, or financial advice.
Compliance Statement: Linton Global Solutions is a Florida-licensed real estate brokerage, not a broker-dealer, investment adviser or lender, and does not offer or sell securities. CREDDS and REOMind.ai provide decision support only. Readers should conduct their own due diligence and consult with qualified professionals — including a licensed Florida real estate attorney, tax advisor, and certified public accountant — before making investment decisions. Past performance does not guarantee future results.