State-by-State Tax Lien Certificate and Tax Deed Sale Summary
Below you will find a quick state-by-state reference detailing who to contact for information relating to delinquent property tax sales, if there are tax lien certificate sale auctions, if there are tax deed sale auctions, if there is a interest fee and what the rate is, if there is a penalty fee and what the rate is, if there is a redemption period and the length, when the auctions occur, what the bidding procedure is and if there are over-the-counter sales.
State: | Contact: | Tax Lien Sales: | Tax Deed Sales: | Hybrid Deed Sales: | Interest Rate: | Penalty Rate: | Redemption Period: | Auction Date: | Bidding Procedure: | Over-the-Counter Sales: |
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Alabama | Tax Collector | Yes | No | No | 12% | No | 3 years | May | Premium | Yes |
Alaska | Tax Collector | No | Yes | No | No | No | No | Varies | Bid Up | No |
Arizona | Treasurer | Yes | Yes | No | 16% | No | 3 years | February | Bid Down | Yes |
Arkansas | Tax Collector | No | Yes | No | No | No | 30-Day | Varies | Bid Up | No |
California | Tax Collector | No | Yes | No | No | No | No | Varies | Bid Up | No |
Colorado | Treasurer | Yes | No | No | +9% above the federal rate. | No | 3 years | November | Bid Down | Yes |
Connecticut | Tax Collector | No | No | Yes | 18% | No | 6 Months | Varies | Bid Up | No |
Delaware | Treasurer | No | No | Yes | 18% | No | 6 Months | Varies | Bid Up | No |
Florida | Treasurer | Yes | Yes | No | 18% | No | 2 Years | May | Bid Down | Yes |
Georgia | Treasurer | No | No | Yes | No | 20% | 1 Year | Varies | Bid Down | No |
Hawaii | Tax Collector | No | No | Yes | 12% | No | 1 Year | Varies | Bid Up | No |
Iowa | Tax Collector | Yes | No | No | 24% | No | 2 years | June | Bid Down | No |
Idaho | Treasurer | No | Yes | No | No | No | No | Varies | Bid Up | Yes |
Illinois | Tax Collector | Yes | No | No | No | 18% | 2 or 3 years | Varies | Bid Down | Yes |
Indiana | Tax Collector | Yes | No | No | 10% | 10% to 15% | 1 year | October | Premium | Yes |
Kansas | Tax Collector | No | Yes | No | No | No | No | Varies | Bid Up | Yes |
Kentucky | Tax Collector | Yes | No | No | 12% | No | 1 Year | October | Premium | No |
Louisiana | Tax Collector | No | No | Yes | 12% | 5% | 3 Years | Varies | Bid Down | No |
Maine | Tax Collector | No | Yes | No | No | No | No | Varies | Bid Up | No |
Maryland | Tax Collector | Yes | No | No | 6% to 24% | No | 6 Months to 2 Years | May | Premium | Yes |
Massachusetts | Tax Collector | No | No | Yes | No | 16% | 6 Months | Varies | Bid Up | No |
Michigan | Tax Collector | No | Yes | No | No | No | No | June | Bid Up | No |
Minnesota | Tax Collector | No | Yes | No | No | No | No | Varies | Bid Up | No |
Mississippi | Tax Collector | Yes | No | No | 18% | No | 2 Years | Varies | Premium | Yes |
Missouri | Tax Collector | Yes | No | No | 10% | No | 1 Year | Varies | Premium | Yes |
Montana | Tax Collector | Yes | No | No | 10% | 2% | 2 or 3 Years | July | Premium | No |
Nebraska | Tax Collector | Yes | No | No | 14% | No | 3 Years | March | Bid Down | Yes |
Nevada | Tax Collector | No | Yes | No | No | No | No | April | Bid Up | No |
New Hampshire | Tax Collector | No | Yes | No | No | No | No | Varies | Bid Up | No |
New Jersey | Tax Collector | Yes | No | No | 18% | 4% to 6% | 2 Years | Varies | Bid Down and Premium | No |
New Mexico | Tax Collector | No | Yes | No | No | No | No | Varies | Bid Up | No |
New York | Tax Collector | No | Yes | No | No | No | No | Varies | Bid Up | No |
North Carolina | Tax Collector | No | Yes | No | No | No | No | Varies | Bid Up | No |
North Dakota | Tax Collector | No | Yes | No | No | No | No | Varies | Bid Up | No |
Ohio | Treasurer | Yes | Yes | No | 8% | No | 1 Year | May | Bid Down or Bid Up | No |
Oklahoma | Treasurer | Yes | Yes | No | 8% | No | 2 Years | June | Random Selection or Impartial Drawing | Yes |
Oregon | Treasurer | No | Yes | No | No | No | No | Varies | Bid Up | No |
Pennsylvania | Tax Collector | No | Yes | No | No | No | No | Varies | Bid Up | No |
Rhode Island | Tax Collector | No | No | Yes | 10% | 1% per month after 6 months | 1 Year | Varies | Premium | No |
South Carolina | Tax Collector | Yes | No | No | No | 3% to 12% | 1 Year | Varies | Premium | No |
South Dakota | Tax Collector | Yes | No | No | 10% | No | 3 or 4 Years | Varies | Bid Down | Yes |
Tennessee | Tax Collector | No | No | Yes | No | 10% | 1 Year | Varies | Premium | No |
Texas | Tax Collector | No | No | Yes | No | 25% | 6 Months (Non-Homestead) 2 Years (Homestead) | Varies | Bid Up | No |
Utah | Tax Collector | No | Yes | No | No | No | No | May | Bid Up | No |
Vermont | Tax Collector | Yes | No | No | 12% | No | 1 Year | Varies | Premium | No |
Virginia | Tax Collector | No | Yes | No | No | No | No | Varies | Premium | No |
Washington | Tax Collector | No | Yes | No | No | No | No | Varies | Premium | No |
West Virginia | Tax Collector | Yes | No | No | 12% | No | 18 months | Varies | Premium | No |
Wisconsin | Tax Collector | No | Yes | No | No | No | No | Varies | Bid Up | Yes |
Wyoming | Tax Collector | Yes | No | No | 15% | 3% | 4 Years | Varies | Premium | No |