Coverage
Tax sales by state
Tax sale rules are set at the state level, then run county by county. We are building out the map one state at a time, starting with the highest-volume hybrid and lien states.
30 states live · 2553 counties mapped · every fact sourced
National reference
Not sure which model a state uses? Start with the two big categories.
Tax lien statesWhere counties sell interest-bearing certificates. The yield play.Tax deed statesWhere counties sell the property itself. The property play.
Both models leave inventory behind when nobody bids. Every state names that leftover differently, from Lands Available for Taxes to struck-off property, and state-held and struck-off land by state maps each local name to the statute behind it.
Is your state a tax lien or tax deed state?
Every US state runs one of four models. A lien state sells an interest-bearing certificate against the unpaid tax. A deed state sells the property. A redeemable deed state sells the property subject to a buyback right. A hybrid state runs both. The table answers it state by state, with the statute or revenue authority behind each answer.
Comparing the two models rather than one state? Read tax lien vs tax deed, or browse the full list of tax lien states and list of tax deed states.
| State | Sale type | What the winning bidder buys |
|---|---|---|
| Alabama | Hybrid lien and deed state | Alabama is a hybrid state. Counties sell tax lien certificates first, at a statutory maximum of 12%, then auction a tax deed on the parcels nobody redeems. Both paths are open to investors. source |
| Alaska | Tax deed state | Alaska is a tax deed state. Counties auction the property itself to recover the unpaid taxes, so a winning bid conveys ownership rather than a lien. A redemption window applies; check the state rules for when it runs. source |
| Arizona | Tax lien state | Arizona is a tax lien state. Counties auction a tax lien certificate against the delinquent property rather than the property itself, and the certificate carries a statutory rate of up to 16%. You are buying the debt and the right to foreclose if it is never repaid. source |
| Arkansas | Tax deed state | Arkansas is a tax deed state. Counties auction the property itself to recover the unpaid taxes, so a winning bid conveys ownership rather than a lien. There is no redemption right after the sale. source |
| California | Tax deed state | California is a tax deed state. Counties auction the property itself to recover the unpaid taxes, so a winning bid conveys ownership rather than a lien. There is no redemption right after the sale. source |
| Colorado | Tax lien state | Colorado is a tax lien state. Counties auction a tax lien certificate against the delinquent property rather than the property itself, and the certificate carries a statutory rate of up to 14%. You are buying the debt and the right to foreclose if it is never repaid. source |
| Connecticut | Redeemable deed state | Connecticut is a redeemable deed state. Counties auction the deed, but the former owner can take the property back within a set window by paying a redemption penalty of up to 18%. You hold a defeasible deed until that right expires. source |
| Delaware | Redeemable deed state | Delaware is a redeemable deed state. Counties auction the deed, but the former owner can take the property back within a set window by paying a redemption penalty of up to 15%. You hold a defeasible deed until that right expires. source |
| District of Columbia | Tax lien state | District of Columbia is a tax lien state. Counties auction a tax lien certificate against the delinquent property rather than the property itself, and the certificate carries a statutory rate of up to 18%. You are buying the debt and the right to foreclose if it is never repaid. source |
| Florida | Hybrid lien and deed state | Florida is a hybrid state. Counties sell tax lien certificates first, at a statutory maximum of 18%, then auction a tax deed on the parcels nobody redeems. Both paths are open to investors. source |
| Georgia | Redeemable deed state | Georgia is a redeemable deed state. Counties auction the deed, but the former owner can take the property back within a set window by paying a redemption penalty of up to 20%. You hold a defeasible deed until that right expires. source |
| Hawaii | Redeemable deed state | Hawaii is a redeemable deed state. Counties auction the deed, but the former owner can take the property back within a set window by paying a redemption penalty of up to 12%. You hold a defeasible deed until that right expires. source |
| Idaho | Tax deed state | Idaho is a tax deed state. Counties auction the property itself to recover the unpaid taxes, so a winning bid conveys ownership rather than a lien. A redemption window applies; check the state rules for when it runs. source |
| Illinois | Tax lien state | Illinois is a tax lien state. Counties auction a tax lien certificate against the delinquent property rather than the property itself, and the certificate carries a statutory rate of up to 9%. You are buying the debt and the right to foreclose if it is never repaid. source |
| Indiana | Tax lien state | Indiana is a tax lien state. Counties auction a tax lien certificate against the delinquent property rather than the property itself, and the certificate carries a statutory rate of up to 15%. You are buying the debt and the right to foreclose if it is never repaid. source |
| Iowa | Tax lien state | Iowa is a tax lien state. Counties auction a tax lien certificate against the delinquent property rather than the property itself, and the certificate carries a statutory rate of up to 24%. You are buying the debt and the right to foreclose if it is never repaid. source |
| Kansas | Tax deed state | Kansas is a tax deed state. Counties auction the property itself to recover the unpaid taxes, so a winning bid conveys ownership rather than a lien. There is no redemption right after the sale. source |
| Kentucky | Tax lien state | Kentucky is a tax lien state. Counties auction a tax lien certificate against the delinquent property rather than the property itself, and the certificate carries a statutory rate of up to 12%. You are buying the debt and the right to foreclose if it is never repaid. source |
| Louisiana | Tax lien state | Louisiana is a tax lien state. Counties auction a tax lien certificate against the delinquent property rather than the property itself, and the certificate carries a statutory rate of up to 12%. You are buying the debt and the right to foreclose if it is never repaid. source |
| Maine | Tax deed state | Maine is a tax deed state. Counties auction the property itself to recover the unpaid taxes, so a winning bid conveys ownership rather than a lien. A redemption window applies; check the state rules for when it runs. source |
| Maryland | Tax lien state | Maryland is a tax lien state. Counties auction a tax lien certificate against the delinquent property rather than the property itself, and the certificate carries a statutory rate of up to 20%. You are buying the debt and the right to foreclose if it is never repaid. source |
| Massachusetts | Redeemable deed state | Massachusetts is a redeemable deed state. Counties auction the deed, but the former owner can take the property back within a set window by paying a redemption penalty of up to 16%. You hold a defeasible deed until that right expires. source |
| Michigan | Tax deed state | Michigan is a tax deed state. Counties auction the property itself to recover the unpaid taxes, so a winning bid conveys ownership rather than a lien. A redemption window applies; check the state rules for when it runs. source |
| Minnesota | Tax deed state | Minnesota is a tax deed state. Counties auction the property itself to recover the unpaid taxes, so a winning bid conveys ownership rather than a lien. There is no redemption right after the sale. source |
| Mississippi | Tax lien state | Mississippi is a tax lien state. Counties auction a tax lien certificate against the delinquent property rather than the property itself, and the certificate carries a statutory rate of up to 18%. You are buying the debt and the right to foreclose if it is never repaid. source |
| Missouri | Tax lien state | Missouri is a tax lien state. Counties auction a tax lien certificate against the delinquent property rather than the property itself, and the certificate carries a statutory rate of up to 10%. You are buying the debt and the right to foreclose if it is never repaid. source |
| Montana | Tax lien state | Montana is a tax lien state. Counties auction a tax lien certificate against the delinquent property rather than the property itself, and the certificate carries a statutory rate of up to 10%. You are buying the debt and the right to foreclose if it is never repaid. source |
| Nebraska | Tax lien state | Nebraska is a tax lien state. Counties auction a tax lien certificate against the delinquent property rather than the property itself, and the certificate carries a statutory rate of up to 14%. You are buying the debt and the right to foreclose if it is never repaid. source |
| Nevada | Tax deed state | Nevada is a tax deed state. Counties auction the property itself to recover the unpaid taxes, so a winning bid conveys ownership rather than a lien. There is no redemption right after the sale. source |
| New Hampshire | Tax deed state | New Hampshire is a tax deed state. Counties auction the property itself to recover the unpaid taxes, so a winning bid conveys ownership rather than a lien. A redemption window applies; check the state rules for when it runs. source |
| New Jersey | Tax lien state | New Jersey is a tax lien state. Counties auction a tax lien certificate against the delinquent property rather than the property itself, and the certificate carries a statutory rate of up to 18%. You are buying the debt and the right to foreclose if it is never repaid. source |
| New Mexico | Tax deed state | New Mexico is a tax deed state. Counties auction the property itself to recover the unpaid taxes, so a winning bid conveys ownership rather than a lien. There is no redemption right after the sale. source |
| New York | Tax deed state | New York is a tax deed state. Counties auction the property itself to recover the unpaid taxes, so a winning bid conveys ownership rather than a lien. A redemption window applies; check the state rules for when it runs. source |
| North Carolina | Tax deed state | North Carolina is a tax deed state. Counties auction the property itself to recover the unpaid taxes, so a winning bid conveys ownership rather than a lien. There is no redemption right after the sale. source |
| North Dakota | Tax deed state | North Dakota is a tax deed state. Counties auction the property itself to recover the unpaid taxes, so a winning bid conveys ownership rather than a lien. There is no redemption right after the sale. source |
| Ohio | Hybrid lien and deed state | Ohio is a hybrid state. Counties sell tax lien certificates first, at a statutory maximum of 18%, then auction a tax deed on the parcels nobody redeems. Both paths are open to investors. source |
| Oklahoma | Tax deed state | Oklahoma is a tax deed state. Counties auction the property itself to recover the unpaid taxes, so a winning bid conveys ownership rather than a lien. There is no redemption right after the sale. source |
| Oregon | Tax deed state | Oregon is a tax deed state. Counties auction the property itself to recover the unpaid taxes, so a winning bid conveys ownership rather than a lien. A redemption window applies; check the state rules for when it runs. source |
| Pennsylvania | Tax deed state | Pennsylvania is a tax deed state. Counties auction the property itself to recover the unpaid taxes, so a winning bid conveys ownership rather than a lien. There is no redemption right after the sale. source |
| Rhode Island | Redeemable deed state | Rhode Island is a redeemable deed state. Counties auction the deed, but the former owner can take the property back within a set window by paying a redemption penalty of up to 10%. You hold a defeasible deed until that right expires. source |
| South Carolina | Redeemable deed state | South Carolina is a redeemable deed state. Counties auction the deed, but the former owner can take the property back within a set window by paying a redemption penalty of up to 12%. You hold a defeasible deed until that right expires. source |
| South Dakota | Tax lien state | South Dakota is a tax lien state. Counties auction a tax lien certificate against the delinquent property rather than the property itself, and the certificate carries a statutory rate of up to 10%. You are buying the debt and the right to foreclose if it is never repaid. source |
| Tennessee | Redeemable deed state | Tennessee is a redeemable deed state. Counties auction the deed, but the former owner can take the property back within a set window by paying a redemption penalty of up to 12%. You hold a defeasible deed until that right expires. source |
| Texas | Redeemable deed state | Texas is a redeemable deed state. Counties auction the deed, but the former owner can take the property back within a set window by paying a redemption penalty of up to 50%. You hold a defeasible deed until that right expires. source |
| Utah | Tax deed state | Utah is a tax deed state. Counties auction the property itself to recover the unpaid taxes, so a winning bid conveys ownership rather than a lien. There is no redemption right after the sale. source |
| Vermont | Redeemable deed state | Vermont is a redeemable deed state. Counties auction the deed, but the former owner can take the property back within a set window by paying a redemption penalty of up to 12%. You hold a defeasible deed until that right expires. source |
| Virginia | Tax deed state | Virginia is a tax deed state. Counties auction the property itself to recover the unpaid taxes, so a winning bid conveys ownership rather than a lien. There is no redemption right after the sale. source |
| Washington | Tax deed state | Washington is a tax deed state. Counties auction the property itself to recover the unpaid taxes, so a winning bid conveys ownership rather than a lien. There is no redemption right after the sale. source |
| West Virginia | Tax lien state | West Virginia is a tax lien state. Counties auction a tax lien certificate against the delinquent property rather than the property itself, and the certificate carries a statutory rate of up to 12%. You are buying the debt and the right to foreclose if it is never repaid. source |
| Wisconsin | Tax deed state | Wisconsin is a tax deed state. Counties auction the property itself to recover the unpaid taxes, so a winning bid conveys ownership rather than a lien. A redemption window applies; check the state rules for when it runs. source |
| Wyoming | Tax lien state | Wyoming is a tax lien state. Counties auction a tax lien certificate against the delinquent property rather than the property itself, and the certificate carries a statutory rate of up to 15%. You are buying the debt and the right to foreclose if it is never repaid. source |
Common state classification questions
Is Alabama a tax lien or tax deed state?
Alabama is a hybrid state. Counties sell tax lien certificates first, at a statutory maximum of 12%, then auction a tax deed on the parcels nobody redeems. Both paths are open to investors.
Is Georgia a tax lien or tax deed state?
Georgia is a redeemable deed state. Counties auction the deed, but the former owner can take the property back within a set window by paying a redemption penalty of up to 20%. You hold a defeasible deed until that right expires.
Is Florida a tax lien or tax deed state?
Florida is a hybrid state. Counties sell tax lien certificates first, at a statutory maximum of 18%, then auction a tax deed on the parcels nobody redeems. Both paths are open to investors.
Is Maryland a tax lien or tax deed state?
Maryland is a tax lien state. Counties auction a tax lien certificate against the delinquent property rather than the property itself, and the certificate carries a statutory rate of up to 20%. You are buying the debt and the right to foreclose if it is never repaid.
Is Pennsylvania a tax lien or tax deed state?
Pennsylvania is a tax deed state. Counties auction the property itself to recover the unpaid taxes, so a winning bid conveys ownership rather than a lien. There is no redemption right after the sale.
Is Texas a tax lien or tax deed state?
Texas is a redeemable deed state. Counties auction the deed, but the former owner can take the property back within a set window by paying a redemption penalty of up to 50%. You hold a defeasible deed until that right expires.
Is North Carolina a tax lien or tax deed state?
North Carolina is a tax deed state. Counties auction the property itself to recover the unpaid taxes, so a winning bid conveys ownership rather than a lien. There is no redemption right after the sale.
Is Michigan a tax lien or tax deed state?
Michigan is a tax deed state. Counties auction the property itself to recover the unpaid taxes, so a winning bid conveys ownership rather than a lien. A redemption window applies; check the state rules for when it runs.
Is California a tax lien or tax deed state?
California is a tax deed state. Counties auction the property itself to recover the unpaid taxes, so a winning bid conveys ownership rather than a lien. There is no redemption right after the sale.
Is Arizona a tax lien or tax deed state?
Arizona is a tax lien state. Counties auction a tax lien certificate against the delinquent property rather than the property itself, and the certificate carries a statutory rate of up to 16%. You are buying the debt and the right to foreclose if it is never repaid.
Is Ohio a tax lien or tax deed state?
Ohio is a hybrid state. Counties sell tax lien certificates first, at a statutory maximum of 18%, then auction a tax deed on the parcels nobody redeems. Both paths are open to investors.
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Alabama
Tax lien state67 counties. Max lien rate 12%, redemption Redeemable until the circuit cou….
View Alabama tax salesArizona
Tax lien state15 counties. Max lien rate 16%, redemption 3 years.
View Arizona tax salesArkansas
Tax deed state75 counties. Sale type Deed auction, redemption Until 4:00 p.m. Central time on….
View Arkansas tax salesCalifornia
Tax deed state58 counties. Sale type Deed auction, redemption Until the close of business on t….
View California tax salesColorado
Tax lien state64 counties. Max lien rate 14%, deed eligible ~3 years.
View Colorado tax salesFlorida
Hybrid state (liens and deeds)67 counties. Max lien rate 18%, deed eligible ~2 years.
View Florida tax salesGeorgia
Redeemable deed state159 counties. Max redemption penalty 20%, redemption 12 months, then open.
View Georgia tax salesIllinois
Tax lien state102 counties. Max lien rate 9%, redemption 1 or 3 years by type.
View Illinois tax salesIndiana
Tax lien state92 counties. Max lien rate 15%, redemption 1 year.
View Indiana tax salesIowa
Tax lien state99 counties. Max lien rate 24%, redemption 1 yr 9 mo, then 90 d.
View Iowa tax salesKansas
Tax deed state105 counties. Sale type Deed auction, redemption Runs BEFORE the sale and ends on….
View Kansas tax salesKentucky
Tax lien state120 counties. Max lien rate 12%, redemption No fixed deadline while the cert….
View Kentucky tax salesLouisiana
Tax lien state64 counties. Max lien rate 12%, redemption No fixed window. The lien can be….
View Louisiana tax salesMaryland
Tax lien state24 counties. Headline rate Varies, redemption Open until the circuit court for….
View Maryland tax salesMichigan
Tax deed state83 counties. Sale type Deed auction, redemption Until the March 31 immediately s….
View Michigan tax salesMinnesota
Tax deed state87 counties. Sale type Deed auction, redemption 3 years.
View Minnesota tax salesMississippi
Tax lien state82 counties. Max lien rate 18%, redemption 2 years.
View Mississippi tax salesMissouri
Tax lien state115 counties. Max lien rate 10%, redemption None to 1 year.
View Missouri tax salesNebraska
Tax lien state93 counties. Max lien rate 14%, deed eligible Up to 3 years.
View Nebraska tax salesNevada
Tax deed state17 counties. Sale type Deed auction, redemption 1 or 2 years by type.
View Nevada tax salesNorth Carolina
Tax deed state100 counties. Sale type Deed auction, redemption Until the foreclosure sale becom….
View North Carolina tax salesOhio
Hybrid state (liens and deeds)88 counties. Max lien rate 18%, redemption 1 year, then open.
View Ohio tax salesOklahoma
Tax deed state77 counties. Sale type Deed auction, redemption Until the June resale auction st….
View Oklahoma tax salesPennsylvania
Tax deed state67 counties. Sale type Deed auction, redemption None after the sale in the 65 Re….
View Pennsylvania tax salesSouth Carolina
Redeemable deed state46 counties. Max redemption penalty 12%, redemption 12 months.
View South Carolina tax salesSouth Dakota
Tax lien state66 counties. Max lien rate 10%, redemption Open until a tax deed issues; a….
View South Dakota tax salesTennessee
Redeemable deed state95 counties. Max redemption penalty 12%, redemption Up to 1 year from entry of the o….
View Tennessee tax salesTexas
Redeemable deed state254 counties. Max redemption penalty 50%, redemption 180 days or 2 years.
View Texas tax salesVirginia
Tax deed state133 counties. Sale type Deed auction, redemption Until the date set for the sale.….
View Virginia tax salesWashington
Tax deed state39 counties. Sale type Deed auction, redemption Until the close of business the….
View Washington tax salesNationwide and growing
Live in 30 states, 2,553 counties mapped
Tax sale rules are set state by state, then run county by county. We source one state at a time and light up new ones as their data is verified.
- Alabama67 counties
- Arizona15 counties
- Arkansas75 counties
- California58 counties
- Colorado64 counties
- Florida67 counties
- Georgia159 counties
- Illinois102 counties
- Indiana92 counties
- Iowa99 counties
- Kansas105 counties
- Kentucky120 counties
- Louisiana64 counties
- Maryland24 counties
- Michigan83 counties
- Minnesota87 counties
- Mississippi82 counties
- Missouri115 counties
- Nebraska93 counties
- Nevada17 counties
- North Carolina100 counties
- Ohio88 counties
- Oklahoma77 counties
- Pennsylvania67 counties
- South Carolina46 counties
- South Dakota66 counties
- Tennessee95 counties
- Texas254 counties
- Virginia133 counties
- Washington39 counties
Pick a state and go county by county
Florida is the deepest map, all 67 counties with sale calendars, platforms, and rules. Every live state carries the same sourced detail.