State guides
Tax sales in all 50 states
Lien state or deed state, what the certificate pays, how long owners can redeem, and the county sales worth knowing in the biggest markets. Plus the smarter angle: reaching tax-delinquent owners before auction day.
| State | System | In one line |
|---|---|---|
| Alabama | Tax lien | County tax lien auctions at up to 12% interest with a 3 year redemption period. |
| Alaska | Tax deed | Boroughs foreclose delinquent taxes and sell tax-foreclosed property at public auction. |
| Arizona | Tax lien | February online tax lien sales at up to 16%, with a 3 year redemption before a lien holder can foreclose. |
| Arkansas | Tax deed | The Commissioner of State Lands auctions tax-delinquent parcels after county certification. |
| California | Tax deed | County tax-defaulted land auctions after five years of delinquency, often online. |
| Colorado | Tax lien | Annual fall tax lien sales at the federal discount rate plus nine points, with a 3 year redemption before a treasurer's deed. |
| Connecticut | Redeemable deed | Municipal tax sales carry an 18% rate and a 6 month redemption period. |
| Delaware | Tax deed | County sheriff tax sales; a short statutory redemption window applies in some counties, so verify locally. |
| District of Columbia | Tax lien | An annual July tax lien sale around 18% per year, with a 6 month redemption before foreclosure. |
| Florida | Tax lien | June tax certificate sales bid down from 18%, and a tax deed application follows after 2 years unpaid. |
| Georgia | Redeemable deed | First-Tuesday courthouse sales; tax deeds carry a 20% premium and a 1 year owner redemption. |
| Hawaii | Tax deed | County real property tax auctions; a 1 year redemption applies after the tax sale. |
| Idaho | Tax deed | Counties take tax deeds after 3 years of delinquency and auction the parcels. |
| Illinois | Tax lien | Annual tax sales use penalty-rate bidding with a 2 to 3 year owner redemption before a tax deed. |
| Indiana | Tax lien | Fall county tax sales issue certificates with roughly 10 to 15% returns and a 1 year redemption. |
| Iowa | Tax lien | Third-Monday-of-June tax sales at 2% per month (24% per year) with a redemption period of about 21 months. |
| Kansas | Tax deed | Counties foreclose tax-delinquent parcels judicially and sell them free of redemption at auction. |
| Kentucky | Tax lien | County clerk certificate of delinquency sales at 12% with an extended redemption before foreclosure. |
| Louisiana | Redeemable deed | Parish tax sales convey tax sale title with a 5% penalty plus 1% per month and a 3 year redemption. |
| Maine | Tax deed | Municipal tax lien mortgages mature into town-owned deeds after an 18 month redemption. |
| Maryland | Tax lien | Spring county tax lien sales at county-set rates (commonly 6 to 24%) with at least a 6 month redemption. |
| Massachusetts | Tax lien | Municipal tax takings accrue 16%, and the town forecloses the redemption right in Land Court. |
| Michigan | Tax deed | Counties take absolute title through tax forfeiture after roughly 3 years, then auction deeds in late summer and fall. |
| Minnesota | Tax deed | Tax-forfeited land vests in the state and counties sell it at periodic auctions. |
| Mississippi | Tax lien | Late-August tax lien sales at 1.5% per month (18% per year) with a 2 year redemption. |
| Missouri | Tax lien | Fourth-Monday-of-August county sales with roughly 10% returns and a 1 year redemption. |
| Montana | Tax lien | County tax lien certificates with a multi-year redemption before a tax deed can issue. |
| Nebraska | Tax lien | First-Monday-of-March county sales at 14% with a 3 year redemption. |
| Nevada | Tax deed | County treasurer deed auctions after roughly 3 years of delinquency. |
| New Hampshire | Tax deed | Municipal tax deeds issue after about a 2 year lien and redemption cycle. |
| New Jersey | Tax lien | Annual municipal tax lien sales at up to 18% plus premiums, with foreclosure possible after 2 years. |
| New Mexico | Tax deed | The state Property Tax Division auctions delinquent parcels; sales are final with narrow challenge windows. |
| New York | Varies by county | New York City sells tax liens; most upstate counties foreclose and auction deeds. |
| North Carolina | Tax deed | County tax foreclosures sell deeds, also subject to 10 day upset bids. |
| North Dakota | Tax deed | Counties take tax deeds and hold annual November auctions; owners can redeem before the sale. |
| Ohio | Varies by county | Large counties sell tax lien certificates around 18%; sheriff tax foreclosure deed sales run everywhere. |
| Oklahoma | Tax deed | Counties hold June resale auctions conveying deeds for long-delinquent parcels. |
| Oregon | Tax deed | Counties foreclose after 3 years of delinquency and auction surplus property. |
| Pennsylvania | Tax deed | September Upset Sales convey deeds subject to liens; later Judicial Sales wipe them clear. |
| Rhode Island | Redeemable deed | Municipal tax sales carry roughly a 1 year redemption with statutory penalties. |
| South Carolina | Tax lien | Fall county tax sales return 3 to 12% by redemption quarter with a 1 year owner redemption. |
| South Dakota | Tax lien | Counties hold tax certificates with multi-year redemption before deeds issue. |
| Tennessee | Redeemable deed | County tax sales convey deeds subject to a redemption of up to 1 year at 12%. |
| Texas | Redeemable deed | First-Tuesday county sales; tax deeds carry a 25% first-period penalty with 180 day (2 year homestead) redemption. |
| Utah | Tax deed | May county tax sales auction deeds, often via undivided-interest bidding. |
| Vermont | Redeemable deed | Municipal tax sales carry a 1 year redemption at 12%. |
| Virginia | Tax deed | Judicial tax sales auction deeds for long-delinquent parcels; localities also use nonjudicial sales for low-value lots. |
| Washington | Tax deed | County treasurers auction tax deeds, typically each December, after 3 years of delinquency. |
| West Virginia | Tax lien | State-run delinquent land sales issue certificates with roughly an 18 month redemption. |
| Wisconsin | Tax deed | Counties take tax deeds in rem and sell surplus parcels; there is no certificate market. |
| Wyoming | Tax lien | Summer county tax lien sales with 15% returns and a multi-year redemption before deeds. |
Informational summary, not legal or investment advice. Rates, formats and schedules change; the county tax office publishes the controlling rules before each sale.
Tax sale FAQ
What is the difference between a tax lien and a tax deed sale?
In a lien state you buy the debt: the certificate earns statutory interest until the owner redeems, and only forecloses into ownership if they never do. In a deed state the county sells the property itself. Redeemable-deed states sit between: you get a deed, but the owner keeps a redemption right with a penalty attached.
How do I find out when my county's tax sale is?
The county tax office (treasurer, tax collector or sheriff depending on the state) publishes the schedule and the parcel list before each sale, usually on its website and in a local newspaper. Many states cluster sales in a predictable season, noted on each state page here.
Are tax sales a good way to buy investment property?
They can be, but auction competition compresses returns and most liens redeem without ever conveying property. Many investors instead work the tax-delinquent list BEFORE the sale: owners facing a tax deadline are motivated sellers, and a direct purchase avoids auction premiums entirely.
What happens to the owner in a tax sale?
They typically keep a redemption right: a window to pay the taxes, interest and penalties and keep the home. That pressure is exactly why tax-delinquent owners answer the phone; a fair cash offer before the deadline often beats losing the property for the tax bill.
Skip the auction. Reach the owner first.
Every tax-delinquent property in your market, ranked by pressure, with a suggested opening offer.
See tax-delinquent lists by city