The Ledger: Mary Estimé-Irvin’s tax record

Watch the presenter version

Share this page

Paid political advertisement paid for by Pioneers for Progressive North Miami, 1319 N. University Drive #136, Coral Springs, FL 33071, independently of any candidate or committee. No candidate has approved this advertisement.

The record

Two federal tax liens are recorded in her name. A Notice of Federal Tax Lien for $77,665.64 was recorded May 2, 2017 (OR Book 30517, Page 1801). A second, for $1,326,066.24, was recorded Aug. 2, 2018 (OR Book 31085, Page 3215). Source: Notices of Federal Tax Lien, IRS Form 668(Y)(c), Miami-Dade County official records. The records examined do not show whether either lien has been released.
Her 2024 and 2025 property taxes are unpaid: $7,781.96 and $7,778.94, $15,560.90 in total as of Oct. 6, 2026. Tax certificates were sold on both bills. Source: Miami-Dade Tax Collector (county-taxes.net), account page read Oct. 6, 2026.
Tax certificates were sold on the home she claims as her homestead for tax years 2014, 2016, 2017, 2018, 2022, 2023, 2024 and 2025. Source: Miami-Dade Tax Collector (county-taxes.net), account page read Oct. 6, 2026.
On Feb. 9, 2026, a county court entered a default final judgment of $27,783.89 against Estime & Irvin Consulting, LLC, her consulting company. She lists the company as an income source on her 2024 and 2025 state financial disclosures. Source: Miami-Dade County Court, Case No. 2025-084825-CC-23; Florida Commission on Ethics, Form 1 filings.
On Sept. 25, 2025, she made the motion on the final millage rate of 7.4 for fiscal year 2025-26. It passed 5-0. Source: City of North Miami council meeting, Sept. 25, 2025.

Common questions

What federal tax liens are recorded in her name?

Two Notices of Federal Tax Lien (IRS Form 668(Y)(c)) name Mary C. Estime-Irvin as the taxpayer. One is for $77,665.64, recorded May 2, 2017, at OR Book 30517, Page 1801. The other is for $1,326,066.24, recorded Aug. 2, 2018, at OR Book 31085, Page 3215. The records examined do not show whether either lien has been released.

Are her property taxes unpaid?

The Miami-Dade Tax Collector shows her 2024 bill ($7,781.96) and her 2025 bill ($7,778.94) as unpaid, $15,560.90 in total as of Oct. 6, 2026. A tax certificate was sold on each bill.

Which years had tax certificates sold on her home?

Tax certificates were sold on the home she claims as her homestead for tax years 2014, 2016, 2017, 2018, 2022, 2023, 2024 and 2025. The 2024 and 2025 certificates are not redeemed.

What is the $27,783.89 judgment?

On Feb. 9, 2026, a Miami-Dade county court entered a default final judgment of $27,783.89 against Estime & Irvin Consulting, LLC, her consulting company (Case No. 2025-084825-CC-23). It is against the company, not against her. The record does not show whether it was paid.