The holder of a tax certificate may apply for a tax deed when two (2) years or more have elapsed since April 1st of the year the certificate was issued.

A tax deed application is made to the Tax Collector's Office.  The application initiates the process to force the property to be sold at public auction. The delinquent property owner may retain the property by redeeming the tax deed application any time before the property is sold and the tax deed is issued.

Tax deed sales are conducted by the Clerk & Comptroller, Palm Beach County.