Tax sale laws by state
Quick answerAbout half of US states sell tax lien certificates (you buy the tax debt and earn interest); the rest sell the property itself as tax deeds or redeemable deeds, and a few — including Florida — do both. Rates, redemption windows and sale dates are set by state law and differ in every state. Pick a state below for its exact rules, each one sourced from statute and verified 2026-10-30.
| State | What is sold | Interest / penalty | Sale timing |
|---|---|---|---|
| Alabama | Liens + tax deeds (hybrid) | Sale-of-lien counties: up to 12% per year, bid down in 1% increments to 0% (§§ 40-10-180 t… | Annual spring sales, varying by county — many lien-auction counties sell on the |
| Alaska | Tax deeds | n/a | No statewide schedule — each borough / city sets its own sale schedule after for |
| Arizona | Tax lien certificates | Up to 16% per year, bid down — bidding starts at 16% and the lowest rate wins (0% bids all… | Annual county treasurer tax lien sales in February |
| Arkansas | Tax deeds | n/a — pure tax deed state; the Commissioner of State Lands sells the parcel itself for tax… | Commissioner of State Lands regional public auctions held throughout the year, g |
| California | Tax deeds | n/a | County auctions vary by county, most in spring (many May-June) with reoffers wit |
| Colorado | Tax lien certificates | Federal discount rate (Federal Reserve Bank of Kansas City) in effect Sept. 1 plus 9 perce… | Annual county treasurer tax lien sales in the fall, typically October-November ( |
| Connecticut | Redeemable tax deeds | 18% per year on the total purchase price, from the date of sale (Conn. Gen. Stat. § 12-157… | Set by each of Connecticut's 169 municipalities, year-round — no county or state |
| Delaware | Redeemable tax deeds | Depends on the method: monition sales — 15% penalty on the purchase price (9 Del. C. § 872… | Year-round as scheduled by county — New Castle County monition (sheriff) sales a |
| District of Columbia | Tax lien certificates | 18% per year (1.5% per month or part thereof) on the amount in the certificate of sale, ex… | Annual real property tax sale, typically in July (the 2026 sale was postponed fr |
| Florida | Liens + tax deeds (hybrid) | 18% per year maximum, bid down in 0.25% increments to 0% (Fla. Stat. § 197.172(2), § 197.4… | Tax certificate sales on or before June 1 annually (typically late May-early Jun |
| Georgia | Redeemable tax deeds | 20% flat redemption premium on the purchase price for the first year or fraction thereof, … | Sheriff / tax commissioner sales on the first Tuesday of the month, in months wh |
| Hawaii | Redeemable tax deeds | 12% per year — interest paid by the redeeming taxpayer to the purchaser on redemption (HRS… | Each of the four counties holds its own sale, typically annually in spring — e.g |
| Idaho | Tax deeds | n/a | Tax deed hearings typically in May; county commissioners must auction tax-deeded |
| Illinois | Tax lien certificates | Penalty bid down from a statutory maximum of 9% per 6-month period (18% annualized); the w… | Annual tax sale held by each county collector, typically in the fall (roughly Oc |
| Indiana | Tax lien certificates | Premium (overbid) auction; return is penalty-based, not a bid interest rate. On redemption… | Annual county tax sales in the fall, mostly September-October; unsold certificat |
| Iowa | Tax lien certificates | 2% per month / 24% per year, fixed by statute (Iowa Code 447.1); the rate is not bid down … | Annual tax sale on the third Monday in June in every county (Iowa Code ch. 446), |
| Kansas | Tax deeds | n/a - Kansas sells no lien certificates to private investors; the county bids in delinquen… | No statewide sale date; counties file judicial tax foreclosure actions periodica |
| Kentucky | Tax lien certificates | 12% simple interest per year (1% per month), fixed by statute — no interest-rate bidding (… | Annual county clerk sales of certificates of delinquency each summer — sales run |
| Louisiana | Tax lien certificates | From Jan. 1, 2026: bid down from 1% per month (12% per year, simple/non-compounding) to a … | Tax collector must advertise the tax lien auction on or before May 1 of the year |
| Maine | Tax deeds | n/a — no tax lien certificate is sold to investors, so no investor interest rate applies; … | No statewide investor sale and no county tax deed auction; municipalities sell t |
| Maryland | Tax lien certificates | County-set redemption rate: 6% per year statutory default (Md. Code, Tax-Property § 14-820… | Annual sale in each of the 23 counties and Baltimore City, mostly in May–June (2 |
| Massachusetts | Redeemable tax deeds | 8% per year for tax titles taken or sold on or after Nov. 1, 2024 (M.G.L. c. 60, § 62, as … | Set by each city/town treasurer/collector, year-round as needed — no statewide s |
| Michigan | Tax deeds | n/a - Michigan is a pure tax deed state: no lien certificate is sold to a private buyer, s… | Taxes are returned delinquent March 1, forfeited to the county treasurer the fol |
| Minnesota | Tax deeds | n/a - Minnesota sells no lien certificates to private investors; delinquent parcels are bi… | County public auctions of newly forfeited land are typically held within about s |
| Mississippi | Tax lien certificates | 1.5% per month (18% per year) on the taxes and costs for which the land was sold, plus 5% … | County sales on the last Monday in August annually (municipal sales may be held |
| Missouri | Tax lien certificates | Interest at the rate specified in the certificate of purchase, not to exceed 10% per annum… | Annual county collector's sale on the fourth Monday in August (RSMo 140.170). Ja |
| Montana | Tax lien certificates | 10% per year (5/6 of 1% per month) plus a 2% penalty on the delinquent amount (MCA 15-16-1… | No conventional auction in most counties: the county attaches the lien no later |
| Nebraska | Tax lien certificates | 14% per annum, fixed by statute (Neb. Rev. Stat. 77-1824; interest rate set by Neb. Rev. S… | Annual public tax lien sale beginning on the first Monday in March in each count |
| Nevada | Tax deeds | n/a | County sales vary; at least annually in most large counties, typically spring — |
| New Hampshire | Tax deeds | n/a — New Hampshire does not sell tax lien certificates to investors as its standard proce… | No statewide investor sale date; towns/cities sell tax-deeded property after dee |
| New Jersey | Tax lien certificates | Up to 18% per year, bid down from 18% (N.J.S.A. 54:5-32); when bidding reaches 0%, bidders… | Each of New Jersey's 564 municipalities must hold a tax sale at least annually i |
| New Mexico | Tax deeds | n/a — pure tax deed state; the state sells the property itself, not a lien, so there is no… | State-run public auctions scheduled throughout the year, county by county, as de |
| New York | Tax deeds | n/a — under RPTL Article 11 the tax district holds and forecloses its own lien, so no lien… | County (or self-enforcing city/village) deed auctions after in rem foreclosure, |
| North Carolina | Tax deeds | n/a — pure tax deed / foreclosure state; no lien certificate is sold to investors, so no b… | No fixed annual sale date; individual foreclosure sales are scheduled case-by-ca |
| North Dakota | Tax deeds | n/a | Annual sale of tax-deeded land on the third Tuesday in November at the county au |
| Ohio | Liens + tax deeds (hybrid) | For tax lien certificates: up to 18% per annum, bid down at auction (lowest rate wins), si… | Lien certificate sales are annual in eligible large counties, typically in the f |
| Oklahoma | Tax deeds | n/a — pure tax deed (resale) state; no tax lien certificate is sold to investors (certific… | Annual county treasurer June Resale beginning the second Monday in June each yea |
| Oregon | Tax deeds | n/a | No statewide sale date: foreclosure is an annual county process, and counties se |
| Pennsylvania | Tax deeds | n/a — under the Real Estate Tax Sale Law no lien certificate is sold and no post-sale rede… | Upset sale annually in the statutory September window (no earlier than the secon |
| Rhode Island | Redeemable tax deeds | Penalty of 10% of the purchase price if redeemed within the first 6 months, plus an additi… | Set by each city/town collector, year-round; many municipalities hold an annual |
| South Carolina | Redeemable tax deeds | Tiered flat interest on the bid amount by redemption timing (§ 12-51-90(B)): 3% if redeeme… | Annual county delinquent tax sales in the fall, varying by county (commonly Octo |
| South Dakota | Tax lien certificates | Up to 10% per year, bid down — the lowest interest rate bid wins and no bid above 10% is v… | Annual tax certificate sale on the third Monday in December, 9 a.m.-4 p.m., at t |
| Tennessee | Redeemable tax deeds | 12% per annum on the full purchase price, accruing from the date the purchaser pays the cl… | No fixed statewide date; sales follow a delinquent-tax suit in Chancery Court an |
| Texas | Redeemable tax deeds | 25% redemption premium in year 1, 50% in year 2 — flat premium on the aggregate (bid + dee… | Sheriff/constable sales on the first Tuesday of every month |
| Utah | Tax deeds | n/a — pure tax deed state; the county sells the property itself at public auction for at l… | Annual county tax sale in May or June (Utah Code §59-2-1351); many counties use |
| Vermont | Redeemable tax deeds | 12% per year (1% per month or fraction thereof) on the sum for which the land was sold, fr… | Set by each town/city collector as needed, year-round — there is no county or st |
| Virginia | Tax deeds | n/a — pure tax deed state; no lien certificate is sold. Delinquent taxes themselves bear l… | No fixed statewide annual date; judicial and nonjudicial sales are scheduled as |
| Washington | Tax deeds | n/a | Annual county judicial foreclosure sales, typically in fall/winter — many counti |
| West Virginia | Tax lien certificates | 0% to the purchaser under current law — Senate Bill 552 (effective June 10, 2022) eliminat… | One State Auditor-conducted sale per county annually, in spring (April-June; all |
| Wisconsin | Tax deeds | n/a - Wisconsin sells no tax lien certificates to private investors; the county itself hol… | No single annual sale date; counties take tax deeds / in-rem judgments on a roll |
| Wyoming | Tax lien certificates | 15% per year plus a one-time 3% penalty on the day of purchase (W.S. 39-13-108; county tre… | Annual county sales, typically July-September; exact date set by each county (e. |