Does Indiana sell tax liens or tax deeds?

Indiana sells tax lien certificates. The buyer must petition the court for a tax deed within 6 months after the 1-year redemption period expires or the lien terminates (IC 6-1.1-25-7). Amounts bid above the minimum bid that exceed what is owed on redemption go to the tax sale surplus fund, claimable by the owner, not kept as buyer profit beyond the statutory 5% per annum.

Indiana Tax Lien & Tax Deed Laws — Rates, Redemption, Sale Dates

State laws / Indiana

Indiana tax sales: liens, deeds, rates & redemption

Quick answerIndiana sells tax lien certificates for unpaid property taxes. Lien buyers can earn Premium (overbid) auction; return is penalty-based, not a bid interest rate. On redemption the owner pays 110% of the minimum bid if redeemed within 6 months, or 115% of the minimum bid if redeemed after 6 months and within 1 year (i.e., a 10% or 15% penalty on the minimum-bid portion), plus 5% per annum on the portion of the purchase price above the minimum bid and 5% per annum on subsequent taxes paid by the buyer, for sales after June 30, 2014 (IC 6-1.1-25-2). The overbid principal itself is returned on redemption; it is not forfeited.. Redemption: 1 year from the date of sale (IC 6-1.1-25-4); only 120 days for certificates acquired by the county commissioners (county-held certificates) and for certain purchasing agencies. Sales: Annual county tax sales in the fall, mostly September-October; unsold certificates later go to a commissioners' (county executive) certificate sale, typically in the following winter/spring. Governing law: Indiana Code 6-1.1-24 (tax sale) and 6-1.1-25 (redemption and tax deeds), esp. IC 6-1.1-25-2 and IC 6-1.1-24-6.1 (commissioners' sale).

Where to bid: SRI Tax Sale Services (SRI Inc.) runs most county sales, online via Zeus Auction (zeusauction.com) or in-person; some counties (e.g., Marion County in some cycles) have used GovEase.

What is sold	Tax lien certificates
Interest / penalty	Premium (overbid) auction; return is penalty-based, not a bid interest rate. On redemption the owner pays 110% of the minimum bid if redeemed within 6 months, or 115% of the minimum bid if redeemed after 6 months and within 1 year (i.e., a 10% or 15% penalty on the minimum-bid portion), plus 5% per annum on the portion of the purchase price above the minimum bid and 5% per annum on subsequent taxes paid by the buyer, for sales after June 30, 2014 (IC 6-1.1-25-2). The overbid principal itself is returned on redemption; it is not forfeited.
Redemption period	1 year from the date of sale (IC 6-1.1-25-4); only 120 days for certificates acquired by the county commissioners (county-held certificates) and for certain purchasing agencies.
When sales happen	Annual county tax sales in the fall, mostly September-October; unsold certificates later go to a commissioners' (county executive) certificate sale, typically in the following winter/spring.
Governing law	Indiana Code 6-1.1-24 (tax sale) and 6-1.1-25 (redemption and tax deeds), esp. IC 6-1.1-25-2 and IC 6-1.1-24-6.1 (commissioners' sale)
Investor notes	The buyer must petition the court for a tax deed within 6 months after the 1-year redemption period expires or the lien terminates (IC 6-1.1-25-7). Amounts bid above the minimum bid that exceed what is owed on redemption go to the tax sale surplus fund, claimable by the owner, not kept as buyer profit beyond the statutory 5% per annum.

Sources

Law verified 2026-10-30 against the sources above. Confirm current details with the county tax collector / clerk before bidding — counties can change dates and procedures.

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