In short: An elderly owner’s Miami Lakes home sold at a tax deed auction for $50,000, far below its $215,000 assessed value, after mailed notices came back undeliverable and a higher bid was refused. On May 9, 2012, the Third District reversed summary judgment against her, citing due process notice concerns and an irregular sale.
The Facts
Mrs. Horne and her husband bought their Miami Lakes home in 1968 and later deeded it to themselves as trustees of a family trust. By 2005 they owned it free and clear. Because of age and health, they moved in with a son in Palm Beach Gardens, and the house sat unoccupied.
The 2005 property taxes went unpaid and a tax certificate was sold. The 2006 taxes were paid, but the 2005 certificate stayed outstanding. In late 2009 the certificate holder applied for a tax deed. Certified mail to the Miami Lakes address came back undeliverable, and the Clerk published the required newspaper notices.
At the January 2010 auction, bidding started at about $17,000. Metropolitan Homes, LLC won at $50,000 for a home assessed at over $215,000. As the auctioneer was closing, another bidder tried to bid $53,000, and the bid was refused. Mrs. Horne sued to set aside the sale, Metropolitan sued to quiet title, and the trial court entered summary judgment against her.
The Decision
The Third District reversed on two independent grounds. First, notice: the County conceded an evidentiary hearing was warranted. Although the tax deed statutes sharply limit challenges, courts grant relief when the Clerk’s notice was ineffective and additional reasonable steps might have reached the owner. Here the mailed notice concededly failed, a later tax bill had been paid, the family’s local phone number was still listed, and the property was a home.
Second, the sale itself: the refused higher bid, combined with a price far below assessed value, suggested the auction did not produce truly competitive bidding. Because all equity above the taxes and costs belonged to the owners, that was a resulting injustice under Arlt v. Buchanan. On remand, if the court finds the County did take additional reasonable notice steps, a new auction must still be held with written notice to Mrs. Horne and her lawyer.
The Law
Florida’s tax deed notice rules are in section 197.502 (the application and who must be notified) and section 197.522 (notice by certified mail, sheriff service and posting). The statute says failure to receive notice does not void the deed, but due process still requires notice reasonably calculated to reach the owner. When mail comes back unclaimed, the U.S. Supreme Court in Jones v. Flowers held the government must take additional reasonable steps if practical, and the Florida Supreme Court applied that rule in Delta Property Management v. Profile Investments (2012).
A successful challenger must repay the purchaser’s bid, taxes and certain costs with interest under section 197.602. Separately, surplus from tax deed sales now goes to former owners and lienholders under section 197.582.
Current law (2026): Tax deed notice is in s. 197.522 (last amended 2018); surplus distribution was overhauled in s. 197.582 (2023). The trustee-name issue raised in argument is not addressed in the opinion; s. 197.522 has no trustee-specific requirement.
Lessons
- Keep the tax collector’s mailing address current, especially if you move out of a home or hold it in a trust.
- Returned certified mail is a red flag. Owners can argue the government should have taken more steps to reach them.
- A sale price far below value plus an irregularity at the auction can justify setting the sale aside.
- Act fast and offer to repay the buyer’s bid with interest. Courts want to restore everyone to where they started.
Source: Horne v. Miami-Dade County, No. 3D11-1806 — Fla. 3d DCA (May 9, 2012).
Watch the Oral Argument
This is the recording of the actual oral argument, posted on the channel. What lawyers and judges say at argument is not the ruling; the decision is summarized above.
Tax Deed Challenge: Defective Notice, Rushed Auction & Summary Judgment Without Evidence | Horne v. Miami-Dade County
Go Deeper
- Deed Fraud in Florida: How Homes Are Stolen on Paper and How to Get Them Back
- Florida's Summary Judgment Rule: How Rule 1.510 Ends Cases Without a Trial
Frequently Asked Questions
Can a tax deed sale be set aside in Florida?
Yes, in limited circumstances. Courts have set aside tax deeds where notice to the owner was constitutionally inadequate or where the sale price was grossly inadequate and tied to an irregularity in the sale. In Horne, the Third District reversed summary judgment on both grounds.
What notice is required before a Florida tax deed sale?
Under section 197.522, the clerk must send notice by certified mail at least 20 days before the sale, the sheriff must serve or post notice for the titleholder, and notice is published. Due process can require additional reasonable steps when the mailed notice comes back undeliverable, as the Third District recognized in Horne.
Does a low price alone void a tax deed sale?
No. Inadequate price alone is not enough. But under Arlt v. Buchanan, a grossly inadequate price combined with mistake, irregularity or misconduct in the sale, causing injustice to the owner, can justify setting the sale aside. Horne involved both a gross price gap and a refused higher bid.
What must I repay to undo a tax deed in Florida?
Under section 197.602, a successful challenger generally must repay the tax deed purchase price and taxes paid, with interest, plus certain costs and the value of improvements. In Horne, the owner offered to refund the winning bid with statutory interest, and the court said post-sale taxes must also be addressed.
Talk to a Florida real estate litigation lawyer
Weidner Law, P.A. handles Florida real estate disputes, title problems and appeals from St. Petersburg. If you need a real estate litigation lawyer, call (727) 954-8752 or email weidner@mattweidnerlaw.com.
Read the law yourself, free: every Florida statute and court rule is on floridarules.net.
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