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Tax Certificate Sale. A tax certificate is an enforceable first lien against the property for unpaid real estate taxes. The certificate holder is an independent investor who actually pays the taxes for a property owner in exchange for a competitive bid rate of return on the investment. The tax certificate sale allows investors to purchase certificates by paying the tax debt.
The Delaware Transfer Tax is the largest portion of your closing costs. The transfer tax in Delaware is 3% (1.5% to the state and 1.5% to the county) of the total purchase price of the home. It is customarily split between the buyer and seller at 1.5% each. Title Insurance is the next biggest portion of the closing costs.