What happens if the life tenant doesn’t pay property taxes—could the home be sold by the county? - Florida
The Short Answer
Yes. If property taxes are not paid, Florida law allows the tax collector to enforce the delinquency through the tax-certificate/tax-deed process, which can ultimately result in a sale of the property to satisfy the taxes. A life estate does not “shield” the home from tax enforcement—unpaid taxes can put the entire property interest at risk.
What Florida Law Says
In Florida, unpaid property taxes become a serious lien issue. If taxes remain delinquent, the tax collector can move forward with enforcement that may lead to a public sale, and the proceeds are applied to taxes and other allowed costs. In addition, if the property is involved in a court-ordered sale (for example, in a foreclosure or other judicial proceeding), Florida law directs that delinquent taxes be addressed from the sale proceeds when the court order requires it.
The Statute
The primary law governing this issue is Fla. Stat. § 197.217.
This statute establishes that when property is sold under court process or court order, the officer conducting the sale must pay any due and unpaid taxes from the sale proceeds (after costs of the proceeding and any attorney’s fee allowed by the court), when the court order directs that taxes be paid.
Why You Should Speak with an Attorney
While the statute provides the general rule, applying it to your specific situation is rarely simple. Legal outcomes often depend on:
- Strict Deadlines: Tax delinquency can trigger enforcement timelines that move faster than many families expect, and waiting can reduce options to protect the property.
- Burden of Proof: If there is a dispute about who was responsible for paying taxes (life tenant vs. remainder beneficiaries) or whether payments were made/credited correctly, you may need clear documentation and legal positioning to protect your interest.
- Exceptions: Court-ordered sales, foreclosure-related issues, homestead considerations, and estate/probate administration can change how taxes are handled and who must act—these fact-specific issues often require legal analysis.
Trying to handle this alone can lead to avoidable loss of the property, missed defenses, or an outcome that harms the remainder beneficiaries’ interest.
Get Connected with a Florida Attorney
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Disclaimer: This article provides general information under Florida law and does not create an attorney-client relationship. Laws change frequently. For legal advice specific to your situation, please consult with a licensed attorney.