The holder of an unredeemed certificate may apply for a tax deed at any time after two years have elapsed since April 1, of the year of issuance and before the expiration of seven years from the date of issuance. The tax deed applicant is required to submit a signed application, pay to the tax collector the costs and fees required for making application and all amounts required for redemption or purchase of all other outstanding certificates covering the land, in certified U.S. funds drawn on a U.S. bank. A tax deed application is not considered completed until all application costs and fees, including redemption fees, have been paid.

Upon receipt of a completed tax deed application the tax collector obtains an Ownership and Encumbrance report which is forwarded to the Lee County Clerk of Circuit Court who will administer the sale of the property. The tax deed applicant is not guaranteed title to the property. The Clerk of Circuit Court conducts tax deed auctions online. Information on upcoming sales and how to participate in Tax Deed Auctions may be found by visiting www.lee.realtaxdeed.com.

Once a tax deed application has been made, a property owner or his agent has the right to redeem the property prior to the issuance of a tax deed by paying all costs and fees that the applicant has paid plus the amount necessary to redeem all of the tax certificates in possession of the applicant, and the tax deed applicant's statutory interest. All interest earned is reported to the Internal Revenue Service. Interest may be withheld for Federal tax purposes at the request of the IRS.