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Tax Sale Atlas

Boone County, IN tax sales

Tax Sale Atlas maps the Boone County, IN tax sale, one of 2,553 counties in 30 states. Indiana sells tax lien certificates paying up to 15%, redeemable for 1 year. Sale office, calendar and list locations read from the county’s own official pages on Jul 30, 2026.

How tax lien sales work in Boone County, seat of Lebanon: sale calendar, auction platform, over-the-counter lists, and the offices that run each sale.

New to tax sales? Read how Indiana tax sales work or look terms up in the glossary.

Next sale
Tax sale scheduled for October 14, 2026.Wednesday · 2026
Format
In person
Registration
Every bidder needs a bidder number to bid.
County office
765-482-2880
Every displayed fact carries a source badge. Verified Jul 30, 2026 against official county and state pages.How we verify
On this page

How Boone County sells delinquent taxes

From lien to deed

Indiana holds no general public tax deed auction. Once the redemption period runs out, the certificate holder files a verified petition in the same court that entered the judgment of sale, and the court directs the county auditor to issue the deed. That petition must be filed no later than three months after the redemption period expires, or the purchaser's lien terminates. One narrow exception exists: real property a county, city, or town executive has certified as vacant or abandoned is auctioned separately, and there the county auditor deeds fee simple title straight to the highest bidder with no right of redemption.

Tax certificate sale (lien)

In person
Run by
Boone County Treasurer
Frequency
annual
Next sale
Tax sale scheduled for October 14, 2026.
Registration
Every bidder needs a bidder number to bid.
Sale list
Boone County tax sale advertising list and sale documents (GUTS)
When it runs
Annual sale in mid-October. The GUTS tax sale page lists the Boone County sale as "Wednesday, October 14, 2026" and states "Sale starts at 10 a.m. (local time)"; the prior year is listed as "Wednesday, October 15, 2025". The county procedures document describes the same pattern: "The Tax Sale in Boone County is to begin as a public auction at 10:00 AM Boone County Time", with check-in instructions starting at 9:30 AM.
Registration and deposit

Every bidder needs a bidder number to bid. GUTS posts a fillable Bidder Registration Form on its tax sale page and states "Bidders are requested to fill out and submit their Bidder Registration form by Noon the day before each county's sale." Bidder paddles are picked up the morning of the sale and must be displayed to the auctioneer on each parcel bid. Payment must be cash, cashier's check, certified check, or official check made payable to the Boone County Treasurer; no personal or business checks are accepted. A person who owes taxes, penalties, special assessments, or prior tax sale costs in the county, or who is a judgment defendant in a building code or ordinance enforcement action, is not eligible to bid, and a business or its agent must be registered and in good standing with the Indiana Secretary of State.

Sale format and venue
This is an in-person courthouse-style auction, not an online sale, so there is no online bidding platform to register on. Parcels are called in Tax Sale ID order and a call for a specific item number counts as a minimum bid; after every item has been offered once, unsold items are reopened on a first-asked, first-offered basis. The minimum bid includes all taxes, penalties, and special assessments due plus a $115.00 tax sale cost stated in the county procedures. Winning bidders pay at the Treasurer's office on the second floor of the courthouse, and the Boone County Auditor issues the tax sale certificate after payment. Redemption runs one year from the sale: 110% of the minimum bid if redeemed within six months, 115% if redeemed after six months but within one year, plus 5% per annum on the overbid and on later taxes reported on Form 137B. The county advertises the list in the Lebanon Reporter and posts it on the GUTS site, where the current-year advertising list report is live but shows no parcels until the county certifies the list. Caution on lookalike sites: boonecountytreasurer.us belongs to Boone County, Illinois and its October sale date and $250 registration fee do not apply here. Bidder-facing figures such as the tax sale cost come from the GUTS Information and Procedures document, so confirm current-year amounts with the Treasurer before bidding. In-person public auction at the Connie Lamar Meeting Room, Boone County Annex Building, Lebanon. The sale is administered for the county by Government Utilities Technology Service (GUTS), which publishes the sale documents and reports.
Source: GUTS Tax Sale Information (Boone County sale dates, advertising list, bidder registration form)· Verified Jul 30, 2026

Boone County tax sale list and auction calendar

For Boone County tax sale 2026 searches, use the county-run sources below rather than a copied parcel list, and confirm the parcel, registration cutoff, deposit, and payment deadline against the county before you bid.

  1. Get the advertised list

    Use Boone County tax sale advertising list and sale documents (GUTS) for the current advertised parcels, then recheck it before the auction.

  2. Register to bid

    Every bidder needs a bidder number to bid. Full requirements are in the sale card above.

  3. Sale day

    Tax sale scheduled for October 14, 2026. The sale is live and in person; there is no online bidding platform. Confirm the venue and hour with the county office before you go.

  4. Confirm with the office

    If the list, platform, and notice disagree, use Boone County Treasurer as the source to confirm which parcels are actually offered.

Before you bid in Boone County

  1. Start with the live sale list

    Pull the current advertised parcels from Boone County tax sale advertising list and sale documents (GUTS). Lists can change before the sale, so recheck the county source before you price a parcel.

  2. Confirm registration and deposit

    Every bidder needs a bidder number to bid. GUTS posts a fillable Bidder Registration Form on its tax sale page and states "Bidders are requested to fill out and submit their Bidder Registration form by Noon the day before each county's sale." Bidder paddles are picked up the morning of the sale and must be displayed to the auctioneer on each parcel bid. Payment must be cash, cashier's check, certified check, or official check made payable to the Boone County Treasurer; no personal or business checks are accepted. A person who owes taxes, penalties, special assessments, or prior tax sale costs in the county, or who is a judgment defendant in a building code or ordinance enforcement action, is not eligible to bid, and a business or its agent must be registered and in good standing with the Indiana Secretary of State.

  3. Check the state rules that change the bid

    Read the Indiana due-diligence checklist before bidding. Redemption, liens that survive a tax deed, title cleanup, and payment deadlines can change what a parcel is worth.

  4. Set a walk-away number

    Work out what the parcel is actually worth with the rural land value estimator, then turn it into a ceiling with the tax deed max-bid calculator.

Over-the-counter (leftover) purchases

Parcels that draw no bid at the treasurer's tax sale pass to the county executive, which acquires a lien for the minimum sale price and receives a tax sale certificate. The county executive may then adopt a resolution and offer those certificates at a separate advertised public sale, often called the commissioners' certificate sale, priced below the minimum bid that failed at the tax sale. Notice runs once a week for three consecutive weeks with the final advertisement at least 30 days before the sale. This is a scheduled sale rather than a walk-in list, and redemption on a certificate bought this way is 120 days. Check the county auditor page for the next commissioners' certificate sale date.

New to this path? Read how over-the-counter certificates work. Every state has its own name for what goes unsold, so check what Indiana calls its leftover tax-sale inventory.

Use the arrow keys to switch between these sections.

County offices

Tax Collector (runs the certificate sale)

Boone County Treasurer

765-482-2880

209 Courthouse Square, Lebanon, IN 46052

Official website

County notes

  • The county treasurer of record is Nicole K. Baldwin, listed on the county site as Nikki Baldwin, at 765-482-2880. Office hours are Monday through Friday, 8am to 4pm.
  • The Boone County Auditor, Debbie Crum, is at 201 Courthouse Square, Lebanon, IN 46052, phone 765-482-2940. The Auditor issues the tax sale certificate, handles redemption payoff calculations, records Form 137B reimbursement claims, and issues the tax deed.
  • Government Utilities Technology Service (GUTS) is the county's contracted tax sale vendor. The 2026 Agreement for Tax Sale Services is between the Board of Commissioners of Boone County, on behalf of the Auditor and Treasurer, and GUTS, at a per-parcel fee of $110.00 for certified parcels, with a term ending December 31, 2026.
  • GUTS publishes per-county reports for Boone under site id 6, including the advertising list, county lien items, sold items, and status list, reachable from the GUTS tax sale information page.
  • Reimbursable purchaser costs set by Boone County Superior Court I under IC 6-1.1-25-2.5 are capped at $350.00 for attorney fees and notice costs and $200.00 for title search or abstract work, per the county procedures document.
  • Certificate assignment is allowed by completing the back of the certificate and registering the assignment with the Auditor. A purchaser must give the IC 6-1.1-25-4.5 notice within six months of the sale and petition for a deed within three months after the redemption period expires, or the lien terminates.
  • The Information and Procedures PDF linked from the GUTS site is the 2023 edition; GUTS also serves a year-specific procedures report for the current sale year from its report viewer.

Indiana rules

Max interest rate
15% of the amount paid maximum, as a flat statutory penalty
Minimum return
10% statutory penalty at redemption
Redemption
The standard period is one year after the date of the treasurer's tax sale. Several tracks run 120 days instead: a certificate bought at the county executive's certificate sale, a lien the county executive holds that was never sold on, a sale to a purchasing agency qualified under IC 36-7-17 or IC 36-7-17.1, a certificate the county executive assigns to another political subdivision, and a parcel that was not offered at the tax sale at all. Property on the county auditor's vacant and abandoned list carries no right of redemption after its sale. A county treasurer may also extend redemption by agreement with the owner, in which case the extended period ends one year after the date of that agreement.
Surplus proceeds
The treasurer applies the payment first to the taxes, assessments, penalties, and costs in the minimum bid, then to other delinquent property taxes, then deposits the remainder in a tax sale surplus fund. The owner of record at the time the parcel was certified for sale, or the purchaser on a redemption, may file a verified claim against that fund. Unclaimed surplus transfers to the county general fund three years after it was received.
Governing statute
IC 6-1.1-24

A tax deed does not convey marketable title. Most buyers file a quiet title action before they can resell or insure the property. See the due diligence guide.

See the full Indianarules and every county →

Frequently asked questions

Does Boone County, Indiana sell tax liens or tax deeds?

Tax lien certificates. In Indiana investors buy the lien, not the property; the County Treasurer runs the sale.

When is the Boone County tax certificate sale?

Annual sale in mid-October. The GUTS tax sale page lists the Boone County sale as "Wednesday, October 14, 2026" and states "Sale starts at 10 a.m. (local time)"; the prior year is listed as "Wednesday, October 15, 2025". The county procedures document describes the same pattern: "The Tax Sale in Boone County is to begin as a public auction at 10:00 AM Boone County Time", with check-in instructions starting at 9:30 AM. The sale is held in person. Always confirm the exact date with the County Treasurer before the sale.

I own a property in this sale. Can I stop it?

Often yes, by paying the overdue taxes, interest, and costs before the deadline. Indiana's redemption rule: 1 year from the date of sale. Call the Boone County Treasurer as early as possible for your exact payoff and options; deadlines are strict. Free help: lawhelp.org lists legal aid programs, and consumerfinance.gov lists HUD-approved housing counselors.

Where can I find the Boone County tax sale list?

Boone County posts its tax sale list at g-uts.com. Lists go up ahead of each sale and keep changing until the sale date, so confirm every parcel against the county's legal advertisement before you bid.

Verified Jul 30, 2026 against official county and state sources.

Tax Sale Atlas publishes educational information about public tax sale processes. This is not legal, financial, or investment advice. Rules, dates, and fees change; confirm with the county office before you bid.

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