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Tax Sale Atlas

National reference

Tax deed states

17 of the 30 states Tax Sale Atlas has mapped sell the property at a tax deed sale: 11 outright, 4 as redeemable deeds the owner can buy back, and 2 alongside a certificate sale. Each classification is read from the state's own statute, checked Aug 28, 2026.

In a tax deed state, the county sells the property itself at auction to recover unpaid taxes, and you can walk away owning real estate. A redeemable deed state adds a redemption window with a penalty before the sale becomes final. Either way, a tax deed does not convey marketable title on its own, so most buyers budget for a quiet title action. It is the property play, as opposed to the yield play of a tax lien state.

States that sell tax deeds

This includes pure deed states and redeemable-deed states (where the owner can still redeem with a penalty for a set time). Hybrid states like Florida run a tax deed sale after the lien-certificate stage, so they appear here and on the lien list. If the parcels you are after are raw acreage rather than houses, the state-by-state guide to buying land at a tax sale adds the auction platform each state’s counties use and what happens to parcels nobody bids on.

Every tax deed and redeemable deed state

The complete list of states that sell the property at the tax sale, split between straight deed states and redeemable deed states where the former owner can still buy it back for a set penalty. Each entry is classified from its own statute or revenue authority. States we have mapped in full link through to their rules and counties.

US states by tax sale model, with the statutory rate or penalty where one exists
StateWhat it sellsSource
Alabama12% max interestCode of Alabama Section 40-10-180 (Purpose; Choice of Remedy by Tax Collecting Official) and Act 2018-577, as cited and quoted by Mobile County Revenue Commission
AlaskaDeed sale, with redemptionAS 29.45.460 "Disposition and sale of foreclosed property" (and Ch. 29.45 Municipal Taxation). OFFICIAL State of Alaska (DCCED) Title 29 Municipal Government statutes compilation PDF, read 2026-07-25. Replaces a FindLaw mirror; akleg.gov serves AS only via a JavaScript viewer.
ArkansasDeed saleArkansas Commissioner of State Lands, Rules (2023 Edition), Title 1 Subtitle H "Title Being Conveyed" (effective July 2023)
CaliforniaDeed saleCal. Rev. & Tax. Code § 3691 (Ch. 7, "Sale to Private Parties After Deed to State")
Connecticut18% redemption penaltyConn. Gen. Stat. § 12-157(c)-(f) "Method of selling real estate for taxes" (official Connecticut General Statutes, Title 12, Chapter 204)
Delaware15% redemption penaltyDel. Code Ann. tit. 9, §§ 8721-8733 (Subch. II, Monition Method of Sale)
Florida18% max interestFla. Stat. Ch. 197
Georgia20% redemption penaltyO.C.G.A. Title 48, Ch. 4 (Tax Sales), Art. 1 Sales Under Tax Executions (§48-4-1 et seq.) and Art. 3 Redemption of Property Sold for Taxes (§§48-4-40 to 48-4-48). Official Code of Georgia Annotated, free public access hosted by LexisNexis, the state-designated official publisher for the Georgia Code Revision Commission; the portal has no per-section deep link, so the cited sections must be looked up by citation.
Hawaii12% redemption penaltyMaui County Real Property Tax Office – Tax Sale FAQ (citing Maui County Code §3.48.270 & §3.48.285); materially identical redemption/tax-deed provisions independently confirmed in Revised Ordinances of Honolulu §8-5.6, Kaua'i County Code §5A-5.6, and Hawai'i County Code ch.19 (Liens/Foreclosure)
IdahoDeed sale, with redemptionIdaho Code §§ 63-1005–63-1007 (delinquency → tax deed to county); § 31-808 (public auction sale)
KansasDeed saleK.S.A. 79-2801 et seq. (judicial in rem tax foreclosure), Kansas Office of Revisor of Statutes
MaineDeed sale, with redemption36 M.R.S. §§942-943 (Tax lien certificate; procedure / Tax lien mortgage; redemption; discharge; foreclosure), Maine Legislature
Massachusetts16% redemption penaltyMass. Gen. Laws ch. 60, § 43 (Conduct of Sale), see also § 54 (Instrument of Taking)
MichiganDeed sale, with redemptionMCL 211.78m (Michigan General Property Tax Act, tax-foreclosure sale procedures)
MinnesotaDeed saleMinn. Stat. § 282.01 (Tax-Forfeited Land Sales) & § 280.001 (judgment-sale certificates to private purchasers abolished)
NevadaDeed saleNev. Rev. Stat. §§ 361.570, 361.590, 361.595, 361.600 (Property Tax, Ch. 361), Nevada Legislature
New HampshireDeed sale, with redemptionN.H. RSA 80:63, 80:76, 80:80 (lien acquisition limited to municipalities; deed to the town)
New MexicoDeed saleNM Taxation & Revenue Dept., Property Tax Division, "Delinquent Property Tax Auctions" overview (citing NMSA 1978 §§ 7-38-65 to 7-38-70); confirmed by full text of PTD's "Terms of the Property Tax Division Public Auction Sales" (Rev. 11/16/2023), item 7: "the Property Tax Division shall execute and deliver a deed to the purchaser"
New YorkDeed sale, with redemptionN.Y. RPTL Article 11 (in rem foreclosure); Dept. of Taxation and Finance RPTL 1104 opt-out list
North CarolinaDeed saleN.C. Gen. Stat. §§ 105-374 & 105-375 (NC General Assembly, official statutes)
North DakotaDeed saleN.D. Cent. Code ch. 57-28, "Rights of County When Lands Not Redeemed" (esp. 57-28-01, 57-28-09, 57-28-13 through 57-28-16)
Ohio18% max interestOhio Rev. Code Chapter 5721, "Delinquent Lands" (secs. 5721.30-.49 tax certificates; secs. 5721.18-.19 foreclosure/sheriff sale) - codes.ohio.gov
OklahomaDeed sale68 O.S. §§ 3105, 3131 & 3132 (Oklahoma Statutes, county treasurer's annual "tax resale"; resale deed "vests in the grantee an absolute and perfect title in fee simple")
OregonDeed sale, with redemptionORS 312.100 (property "sold directly to the county") & ORS 312.200 ("Deed to county", all redemption rights terminate on execution of the deed to the county)
PennsylvaniaDeed saleReal Estate Tax Sale Law, 72 P.S. § 5860.101 et seq. (Act of July 7, 1947, P.L. 1368, No. 542), Pennsylvania General Assembly
Rhode Island10% redemption penaltyR.I. Gen. Laws § 44-9-12 (Collector's deed, Rights conveyed to purchaser, Recording)
South Carolina12% redemption penaltyS.C. Code Ann. Title 12, Ch. 51 ("Alternate Procedure for Collection of Property Taxes"), esp. Secs. 12-51-60, 12-51-90, 12-51-130
Tennessee12% redemption penaltyUT County Technical Assistance Service (CTAS), "The Tax Sale" (citing Tenn. Code Ann. §§ 67-5-2501, 67-5-2701)
Texas50% redemption penaltyTex. Tax Code § 34.21 (Right of Redemption), Chapter 34 "Tax Sales and Redemption"
UtahDeed saleUtah Code § 59-2-1351 (Sales by county -- Notice of tax sale) and § 59-2-1346 (Redemption -- Time allowed)
Vermont12% redemption penalty32 V.S.A. § 5260 (Redemption) & § 5261 (Deed by collector)
VirginiaDeed saleCode of Virginia Title 58.1, Ch. 39, Art. 4, "Bill in Equity for Sale of Delinquent Tax Lands" (§§ 58.1-3965 et seq.), Virginia Law / Legislative Information System
WashingtonDeed saleRCW 84.64.080, Wash. Rev. Code (foreclosure proceedings, sale, tax deed)
WisconsinDeed sale, with redemptionWis. Stat. §§ 74.57(1)-(2), 75.001(2), 75.14 (tax certificate issued to the county itself, not sold to the public; "tax deed" defined; deed vests fee simple in the county)

Not sure which model your state uses?

A state can sell tax deeds in three ways: a straight deed auction, a redeemable deed sale with a post-sale buyback right, or a hybrid lien-to-deed system. If you are checking one specific state rather than browsing the deed list, the state-by-state classification answers name the model for all 50 states and DC in a sentence each. Georgia is a redeemable deed state, so start with how Georgia tax sales work rather than this national list.

Redeemable deed states are a separate subgroup

Redeemable deed states give the owner months to redeem at a penalty after the deed sale. If that is the structure you are comparing, use the dedicated redeemable deed table rather than this broader tax deed list.

A deed sale that draws no bid does not end there. The parcel is struck off to a taxing unit, a commission or a trust, and most states sell it later without an auction. The names change at every state line, so state-held and struck-off land by state maps each one to the same mechanism.

A deed also does not clear the same claims in every state. Some legislatures publish a closed list of what rides through, some publish nothing, and several answer differently depending on which sale route the county ran, so what survives a tax deed by state sets out six classes of lien against each state’s own statute.

Florida runs both paths

Certificates first, then a tax deed sale after the redemption window. All 67 counties, sourced.