StateGuide - Tax Liens PDF

Tax Lien Lady’s
State Guide
To
Tax Lien
And
Tax Deed Investing
UPDATED FOR 2016
By Joanne M. Musa
Disclaimer
This book was written as a guide to tax lien investing and tax deed
investing. As with any other high yielding investment, investing in tax
liens and tax deeds has a certain degree of risk. This book is not meant
to take the place of accounting, legal, financial or other professional
advice. If advice is needed in any of these fields, you are advised to
seek the services of a professional.
While the author has attempted to make the information in this e-book
as accurate as possible, no guarantee is given as to the accuracy or
currency of any individual item. Laws and procedures related to tax
sales and tax lien and tax deed investing are constantly changing.
Therefore, in no event shall Joanne Musa, the author of this book, or
the publisher, Tax Lien Consulting LLC, be liable for any special,
indirect, or consequential damages or any damages whatsoever in
connection with the use of the information herein provided.
All Rights Reserved

Tax Lien Lady’s State Guide to Tax Lien and Tax Deed Investing,
Copyright © 2016
Copyright © 2013
Copyright © 2010
By Joanne M. Musa, Tax Lien Consulting, LLC. All rights reserved.
Printed in the United States of America. No part of this book may be
used or reproduced in any manner whatsoever without the written
permission of the author.
State Guide to Tax Lien and Tax Deed Investing
Acknowledgements
This book is dedicated to my husband Bill, and to my three sons Billy,

Peter, and Nicholas. Thank you for putting up with me during the
months that I spent researching information for this book.
I would like to thank all of the municipal and county tax collectors
and treasurers who provided information that is included in this book,
as well as those in other municipal, county, or state offices who
provided me with information about their tax sales.
I would also like to thank Deborah Welaish-Sutphen, Kathe Bettis,

and Debby Hawkins for their help with the writing of this book and
Jane Repas for her technical assistance.
Special thanks to my mentors in the field of tax lien and tax deed
investing and those who have gone before me and inspired me with
their publications to write this e-book: Steve Waters, author of the Tax
Lien University e-books, Larry Loftis, Esq., author of Profit by
Investing in Real Estate Tax Liens, Michael Pellegrino, Esq., author
of Tax Liens, and Darius Berazandeh, Texas Attorney and MBA and
author of Texas Houses for Pennies.
And special thanks to my friend and mentor John Proske, who has
given me the opportunity to learn the business of tax lien investing in
New Jersey along with him as consulting vice president of his tax lien
investing company.
© Copyright 2010-2016 Tax Lien Consulting, LLC. All rights reserved.

3
Contents
Introduction ........................................................................................................................ 6
How to Use This Book ......................................................................................................... 8
PART ONE .......................................................................................................................... 10
PART TWO ......................................................................................................................... 12
PART THREE....................................................................................................................... 16
Alabama ........................................................................................................................ 16
Alaska ............................................................................................................................ 16
Arizona .......................................................................................................................... 17
Arkansas ........................................................................................................................ 20
California ....................................................................................................................... 21
Colorado........................................................................................................................ 22
Connecticut ................................................................................................................... 23
Delaware ....................................................................................................................... 24
Florida ........................................................................................................................... 25
Georgia .......................................................................................................................... 26
Hawaii ........................................................................................................................... 27
Idaho ............................................................................................................................. 27
Illinois ............................................................................................................................ 28
Indiana .......................................................................................................................... 28
Iowa............................................................................................................................... 30
Kansas ........................................................................................................................... 31
Kentucky........................................................................................................................ 32
Louisiana ....................................................................................................................... 33
Maine ............................................................................................................................ 34
Maryland ....................................................................................................................... 35
Massachusetts .............................................................................................................. 37
Michigan ....................................................................................................................... 38
Minnesota ..................................................................................................................... 39
Mississippi ..................................................................................................................... 40

4
Missouri ........................................................................................................................ 40
Montana........................................................................................................................ 41
Nebraska ....................................................................................................................... 42
Nevada .......................................................................................................................... 43
New Hampshire ............................................................................................................ 43
New Jersey .................................................................................................................... 44
New Mexico .................................................................................................................. 46
New York ....................................................................................................................... 47
Tax Liens .................................................................................................................... 47
Tax Deeds .................................................................................................................. 48
North Carolina............................................................................................................... 49
North Dakota ................................................................................................................ 50
Ohio............................................................................................................................... 51
Tax Liens .................................................................................................................... 51
Tax Deeds .................................................................................................................. 52
Oklahoma ...................................................................................................................... 52
Oregon .......................................................................................................................... 53
Pennsylvania ................................................................................................................. 55
Rhode Island ................................................................................................................. 56
South Carolina ............................................................................................................... 57
South Dakota................................................................................................................. 58
Tennessee ..................................................................................................................... 58
Texas ............................................................................................................................. 59
Utah .............................................................................................................................. 61
Vermont ........................................................................................................................ 62
Virginia .......................................................................................................................... 63
Washington ................................................................................................................... 63
West Virginia ................................................................................................................. 64
Wisconsin ...................................................................................................................... 66
Wyoming ....................................................................................................................... 66
About the Author .............................................................................................................. 68
Related Resources............................................................................................................. 69

5
Introduction
I originally wrote this as an appendix to my e-book Tax Lien Investing

Secrets: How You Can Buy Tax Lien Certificates in NJ and Other
States. I thought I could put together a state guide for tax lien and tax
deed investing using the sources that I had. My sources included tax
lien investing books (in print) and websites. I soon found out that my
sources had incomplete and conflicting information. This is due to the
fact that the laws governing the procedures for tax sales are constantly
changing. For one state, two of my sources stated that it is a deed
state, while another online source stated that it is a lien state and even
gave the interest rate and redemption period. When I actually called a
couple of tax collectors in this state to ask about tax sales, I found out
that they do not have any tax sales at all. Just because the state code
allows for tax lien or tax deed sales, doesn’t mean that they actually
have tax sales.
I began to research county websites; when I couldn’t find the

information that I wanted online, I called county or municipal tax
collectors to get it. At times I had to resort to reading the state code
and trying to interpret it. When I realized that I had already written 20
non-formatted pages and I wasn’t near done with all of the states, I
decided to make this a separate book.
Whether you’re looking for information on tax deeds or tax liens, I

think you’ll find this the most comprehensive state guide published,
both in print and online. At least it’s the most comprehensive guide
for most states that I have seen.
Information about tax sales, especially for larger counties, in most

cases is available online; you just need to know where to look. One of
the valuable pieces of information that you’ll find in this book is
where to look online and if the information is not available online,
who to contact to get it. It doesn’t do you any good to contact the
county clerk if the municipal tax collector conducts tax sales. Also, to
find the tax sale information online, you’ll need to know which
government office conducts the sale. You’ll find this information
here.
6
Happy and Prosperous Investing,

Joanne Musa,
The Tax Lien Lady
Tax Lien Consulting, LLC

[email protected]
www.taxlienlady.com

7
How to Use This Book
This book is divided into three parts. Part One of the book gives
general facts about tax lien sale procedures and lists all the states that
(at the time of publication of this book) sell tax lien certificates, with
links to the state information that is in Part Three. Part Two of the
book gives general facts about tax deed sale procedures and lists all
the states that (at the time of publication of this book) sell tax deeds,
with links to the state information in Part Three. Part Three has
specific information for each state with a link to the website
containing that state’s county information.
The states are listed in alphabetical order. If you know that you want
to invest in tax liens, then you can go to Part One and compare each
state that sells tax liens. If you know that you want to invest in tax
deeds, then you can go to Part Two and compare all of the states that
sell deeds. If you want to know about a specific state, such as the state
in which you live, you can look it up in Part Three. If you’re not sure
what state you want to invest in, I suggest that you read through Part
Three to get a feel for what kinds of returns you can expect in each
state and the pros and cons of investing in each state.
Generally, it takes more money to invest in tax deeds than in tax liens.
This is because at lien sales, though in some states premium is bid,
bidding always starts at the amount owed for back taxes, interest and
penalties. With deed sales, since you are actually bidding for the
property, bidding can go pretty high. In competitive markets it can go
up pretty close to the value of the property. Also, some states that sell
deeds will start the bidding at more than just the amount due the
county. Some of them even use a certain percent of assessed value;
and a few start at the market value of the property — not such a great
deal for the investor.
Keep in mind that whether you invest in tax deeds or tax liens, this is
an active investment that will require some effort on your part. It is
not like giving your money to a broker or putting your money into a
CD. You have to do your due diligence to minimize your risk and
insure your profits. You may have to do some traveling, or pay
someone else to investigate properties and bid at sales for you. You
8
will have to continue to pay taxes on purchases (whether liens or

deeds). And you may need the help of a title company and/or an
attorney who specializes in foreclosures.

9
PART ONE
Lien States
This is a list of states that have tax lien sales. At a tax lien sale you are
issued a “tax lien certificate”. You are not buying an interest in the
property; rather you are paying the taxes and putting a lien on the
property. The owner of the property must pay you the amount of the
certificate plus interest in order to have the lien removed. If the lien is
not redeemed within a specified “redemption period,” the purchaser of
the tax lien certificate may foreclose on the property. Some states
have strict laws about when you can foreclose, and in some states, the
tax lien will expire if you do not foreclose within the time allowed.
Each state has different laws that specify interest rates, redemption
periods, and bidding procedures. You’ll find this information for each
state in Part Three of this book.
There are basically four different bidding procedures used at tax lien
sales. The two most common are bidding down the interest rate and
bidding up the premium. Premium is an amount over and above the
lien amount that an investor is willing to pay to purchase the lien. The
third bidding method that is used in some states is to bid down the
ownership interest in the property. In states that use this method of
bidding, it is the investor willing to accept the lowest percent
ownership in the property, should the lien be foreclosed, who wins the
bid. The fourth bidding method utilized in some states is the random
selection or round robin method. This is done in some states instead of
bidding down the percent ownership of the property. The bidding
method for each state is given in Part Three.
Certain procedures are common among most tax lien states. Most
states will not allow you to bid on a property in which you have an
interest. If you are the owner, or a relative of the owner of the
property, you are not allowed to bid. Most states also have laws
against any collusion at the sale. This means that any negotiating with
other bidders before the sale regarding which properties you want can
be illegal. You may want to read the state statutes for the state in
which you intend to bid before you bid at your first tax lien sale.

10
Some sales will require pre-registration; this depends on the state and
on the county and/or the municipal tax collector. A few states do
require a refundable deposit, usually in certified funds, in order to
register. For most lien sales, payment is expected in full, in certified
funds, on the day of the sale. A few states will allow time to go to the
bank and secure funds, but some will not let you leave without paying.
If you do not pay within the allotted time frame, the property will be
re-bid or re sold in a later sale. You can learn more about the details of
tax lien investing in my e-book, Tax Lien Secrets: How You Can Buy
Tax Lien Certificates in New Jersey and Other States.
Here are the states that have tax lien sales:
Alabama
Arizona
Colorado
Connecticut
Florida
Illinois
Indiana
Iowa
Kentucky
Louisiana
Maryland
Massachusetts
Mississippi
Missouri
Montana
Nebraska
New Jersey
New York
Ohio
Rhode Island
South Dakota
Vermont
West Virginia
Wyoming

11
PART TWO
Deed States
The states listed in this section have tax deed sales, not tax lien sales.
Some of these states do not sell tax lien certificates at all; instead they
sell the deed to the property. That being said, you’ll notice that some
states appear on both lists. That is because some states that have tax
lien sales also conduct deed sales. This happens for two reasons: the
first is that, in some states, when a lien is not sold at the tax sale it will
revert to the municipality, county, or state; and when the redemption
period is over, the deed to the property may be sold. Secondly, in
some states, when tax liens are sold to investors but are not redeemed
within the redemption period, they may be required to go through
another foreclosure sale in order to satisfy the lien.
There are different types of deed sales. Some states sell “redeemable
deeds.” Redeemable deeds have redemption periods and interest rates
or penalties similar to tax liens. If you purchase a redeemable deed,
you own the property but the title is encumbered during the
redemption period. During this time the previous owner can redeem
the property by paying the bid amount plus interest and/or penalties.
Depending on the state laws, you still may have to go through some
legal proceedings after the redemption period to receive clear title to
the property.
The due diligence for tax deed sales is somewhat more rigorous than
for tax lien sales. This is because you are actually purchasing the
property and are liable for all current taxes and assessments on the
property. When you purchase a lien at a tax lien sale, it is
advantageous for you to pay the subsequent taxes, but you are under
no obligation to pay them, and you are not liable for any other liens on
the property since you do not actually own the property. With tax
deeds it is different. You become the legal owner of the property and
if you do not pay current taxes or assessments, judgments may be
levied against you. With tax liens, if you purchase a lien and later find
out that it is worthless you could just walk away and cut your losses.

12
It’s not that easy with a tax deed. If you purchase a worthless piece of
property, you’re stuck with it: it’s yours, and so are the tax bills.
In some states you may also be liable for other liens on the property if
you purchase the deed at a tax sale. Some states may have different
types of sales: one in which all liens are conveyed with the deed, and
one in which properties are sold free and clear of other liens. You
need to check this out before you bid on property at a tax deed sale. In
most states the deed that is issued is without any warranty as to the
title of the property. This means that you may have to perfect the title
on the property before you can sell it to someone else.
Bidding at tax deed sales is a little different than at most lien sales. At
tax deed sales the premium bid method is used. Some states will start
the bidding at the amount of delinquent taxes plus penalties and
interest; other states start the bidding at the assessed amount of the
property. Some states even start the opening bid at an amount lower
than the delinquent taxes.
For most tax deed sales, the buyer is cautioned that it is a “buyers
beware” sale: sales are final and all property is sold “as-is” with no
warranty as to the condition of the title. Most states will caution the
buyer to seek the advice of legal council before bidding at the sale and
that the buyer should inspect the property (you can only look at the
property, you cannot actually access the property as it is still owned
by the delinquent tax payer) before bidding on it at the auction. Some
states even recommend that you do a title search on the property
before you bid on it.
Most tax deed sales require pre-registration and in some states you
need a deposit in certified funds in order to register for the sale. Most
states will not allow you to bid on a property that you own, have title
to, or hold a lien on. A relationship or collusion with the owner of
property on which you bid is usually illegal. Many states will also not
allow you to bid at the auction if you owe any property taxes in that
jurisdiction. You may have to submit an affidavit stating that you do
not owe any taxes in that jurisdiction before you are issued the deed to
the property on which you were the highest bidder.

13
At some deed sales costs are added to the successful bid. Some states
may require you to pay a realty transfer fee, which is a certain
percentage of the assessed value. Other states may have added fees for
the auctioneer, the county, or the state, which may be as high as 10%
of the bid price. Make sure that you inquire about all fees involved in
purchasing property at a tax sale before you bid.
Here are the states that have tax deed sales:
Alaska
Arizona
Arkansas
California
Connecticut
Delaware
Florida
Georgia
Hawaii
Idaho
Indiana
Kansas
Maine
Massachusetts
Michigan
Minnesota
Montana
Nevada
New York
North Carolina
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
South Carolina
Tennessee
Texas
Utah
Virginia
Washington
14
West Virginia
Wisconsin

15
PART THREE
States in Alphabetical Order
Alabama
Alabama is a tax lien state. The interest rate is 12% and the
redemption period is 3 years. The highest premium bid wins the lien.
Unlike in New Jersey, however, the interest rate is not bid down and
you receive a full 12% on the certificate amount and any premium that
you paid.
If the lien is not redeemed within the redemption period, you can
simply bring the tax lien certificate to the county tax office and
exchange it for a deed to the property. Alabama does sell left over
liens, but this is handled at the state level by the Alabama Department
of Revenue. You can complete an online application to buy one of
these “left over” liens from the state. You will need to know the parcel
number of the tax certificate that you wish to purchase. You can
obtain a list of properties sold to the state from a particular county by
going to that county’s tax office. In some cases you can even purchase
the list online from the county’s website. Once you apply for the
certificate, the state revenue department will respond to your
application by mailing you a price quote letter. You will have twenty
days to respond to the price quote by sending in a cashier's check for
the stated amount. You can get the forms and exact procedures for
purchasing state owned tax delinquent properties at
http://www.revenue.alabama.gov/advalorem/transcript/transcript.htm
Many of the counties in Alabama have tax sale information online as

well as tax assessment data. In some counties it is the office of the
revenue commissioner that takes care of tax assessment, tax
collection, and tax sales.
Alaska
Alaska is a deed state. The state of Alaska has 16 “boroughs,” and 11

geographical census areas. Sometimes the borough is responsible for

16
the collection of taxes and sometimes the municipal tax collector has
that responsibility. A special government “real estate service” or “land
management” office as it is called in Alaska, sometimes handles the
tax sale, or “land sale”. There is information available online for some
Alaska municipalities and boroughs. To find information about tax
sales online, first go to the borough website. If you don’t find any
property tax information there, then check the municipal websites.
The municipality forecloses properties that have been in default. If

they are not redeemed during the 1-year redemption period, they are
deeded to the municipality and then sold at appraised value. Land
sales are conducted by a sealed bid process. Unsold properties are
then made available for over the counter bids. Anyone who is 18 years
of age or older and does not owe any delinquent taxes may bid on
properties. Though properties are sold at appraised value, the
municipality will finance your purchase and in some cases tax
incentives are given for the development or improvements of the
property.
Parcels are sold on a first come, first served basis and can be
purchased through the mail. The process is much like buying real
estate at retail. You may have to give a non-refundable earnest money
deposit and go through a real estate closing and credit approval. For
all that trouble, you will get a warranty deed and thus clear title to the
property. Parcels are sold “as-is,” however and no warranty is given
as to the quality of the land purchased.
The incentives for investing in tax deeds in Alaska are that it can be
done through the mail (though you will still have to have someone
check the property), financing is offered for your purchase, and you
can get information about tax sales and lists of properties online.
These are somewhat out-weighed by the fact that you have to pay
appraised value for the property.
Arizona
Arizona is a tax lien state. The interest rate starts at 16% and the
redemption period is 3 years. The interest rate is bid down at the sale.
Tax sales are the responsibility of the County treasurer’s office and
are held in February of each year. To bid at the sale you must first fill
17
out a bidder information form and a W-9 form. Take care to fill out
the W-9 form correctly with the right tax identification number. The
treasurer’s office is required by the IRS to withhold 31% of all
proceeds for noncompliance or incorrect reporting of the tax
identification number on the W-9 form.
Since Arizona allows for the electronic registration of tax lien

certificates, in some counties you will not be issued an actual tax lien
certificate, but a receipt listing your purchased tax lien(s) parcel
number, certificate number, amount paid, and amount of interest bid.
Depending on the county, payment must be made on the day of the
sale or by the next day. Some counties may accept wire transfers, but
arrangements for this need to be set up before the sale. Subsequent
taxes may be paid and added to the face value of the certificate (ARS
42-18121), for which the county treasurer will collect a fee of $5.00
from the holder of the certificate (ARS 42-18121).
Properties that are not sold at the sale are struck off to the state.
Arizona does allow for the assignment purchases of liens. In order to
find out if any properties are available for assignment and the
procedure that you need to follow in order to purchase assignment
liens, you will need to contact the county treasurer’s office. A list of
“State Liens” is usually available from the treasurer’s office a couple
of months after the tax sale. Tax sale data for some counties is
available online as well as information about the tax sale.
If you purchase a tax lien certificate at the tax lien sale, interest will
accrue from February 1 and each month thereafter until redeemed
(ARS 42-18153). Any portion of a month counts as a whole month
(ARS 42-18053). Should the tax lien certificate be redeemed, you will
receive the purchase amount, less non-refundable fees, plus the rate of
interest bid at the time of the sale, not to exceed 16% per annum.
If the lien is not redeemed, three years from the original date of the
sale the lien holder may file an action in a court of competent
jurisdiction to foreclose the lien and receive a judgment deed to the
property. This is usually handled by an attorney and must follow the
statutory requirements outlined in ARS 42-18202. The judgment must
be recorded in the county where the certificate was issued and a
certified copy of the judgment (with applicable fees) must be
18
forwarded to the county treasurer for issuance of a Treasure’s Deed.

Action must be taken to foreclose the right to redeem the lien within
10 years after the lien is purchased or the lien will expire and become
void.
In addition to lien sales, Arizona counties may also conduct deed sales
of properties that have been deeded to the state and have not been sold
by private bid. This is handled by a different department than tax lien
sales and you can check with the county treasurer to find out who to
contact to get information on the deed sale. These properties are held
by the state for 5 years after the tax lien sale before they are deeded to
the state and then sold at auction.
As with most tax deed sales, Arizona tax deeds are sold without any
warranty and you must consult an attorney or title company to obtain
clear title to the property. You must register to bid at the sale. No
minimum bid is set by Arizona state statutes. Payment is usually
expected on the day of the sale in cash, money wire, cashier’s check,
or money order. You will receive a receipt for your payment and the
deed(s) will be mailed to you within 60 days. Unlike other states
where you may be required to pay hefty real estate transfer fees or
deed preparation and recording fees, these fees are minimal in
Arizona. Unsold properties are not available for over the counter
purchase, but will be held until next year’s deed sale.
Arizona counties have a lot of information online; always try the

treasurer’s web site first. Some Arizona counties now have online tax
lien auctions. The competition for tax liens has increased and the
availability of tax deeds has decreased. Online sales generally cost the
investor more, as someone has to pay the online auction company
their commission, and guess who gets the honors. That’s right; it’s the
lien purchaser that gets to pay more, as well as having to bid against a
larger field of competitors. This is where the industry is headed,
however, since this helps the county sell more liens and make more
money on the liens/deeds that they sell.

19
Arkansas
Arkansas, like Alaska, is a true deed state where the deed to the
property is sold and there is no interest rate or penalty. There is,
however a very short (90 day) period in which the owner can contest
the validity of the sale. They must pay the taxes with interest and
penalties to redeem, the property but the deed purchaser only gets a
full refund with no interest or penalties. If the owner of the property
did not receive notification that the property is tax delinquent and is
being sold in a tax sale at least 60 days prior to the sale, then they are
have a 30 day period in which they can redeem the property. Interest,
penalties and costs of the sale are paid to the Commission of State
Lands in order to redeem a property. The deed purchaser will be
refunded in the case of a redemption or contested sale but will not
receive any interest or penalties.
In Arkansas, tax sales are handled by the state, not by local

government. Real estate that is delinquent for one year is certified to
the Arkansas State Land Commissioners office for tax collection or to
sell by auction. The highest bid wins the deed. Arkansas does allow
bidding by mail; however, it is advantageous to be at the auction since
bids received by mail are announced immediately preceding the oral
auction of the parcel.
The following information was gleaned from the Commissioner of

State Lands’ website, www.cosl.org:
“Bids by mail must be received by the Commissioner of State Lands

no later than seven days prior to the date of sale. Unsuccessful bidders
will be refunded their bid in full. The minimum bid starts at the
assessed value and does not include the amount due for taxes, interest
and penalties. The successful bidder must tender the full purchase
price (the amount bid plus the "Tax Due" amount as listed) at the time
of the sale. Bids by mail must include the full purchase price (the
amount bid plus the "Tax Due" amount as listed). At the auction or by
mail, the first $100 of the full purchase price must be paid in cash, by
money order or cashier's check with the balance payable by personal
check. No deed will be issued until the bank or lending institution on

20
which such checks are drawn assures clearance. All cashier's checks,
money orders, and personal checks should be made payable to the
Commissioner of State Lands. No purchase may be made on a time-
payment plan. Upon payment of the full purchase price, the successful
bidder will receive a certificate of purchase from the Commissioner of
State Lands. Record owners, their agents, or assigns have 30 days
from the date of the sale to redeem the property. In the event of
redemption, the purchaser at the sale will receive a full refund, no
interest accruing. If no redemption occurs during the 30-day
redemption period, the purchaser will receive a limited warranty deed
from the Commissioner of State Lands subsequent to the redemption
period expiration date.”
Although the redemption period is very short, as in most deed states,

there is a 1-year period in which the previous owner can contest the
sale (for minors, mental incompetents and those serving in the U.S.
armed forces during war time this period can last much longer – 2
years after maturity, discharge of mental illness, or discharge of
military duty). If the sale is found to be in error, the deed will be
cancelled and the property reverts back to the original owner. The
purchaser’s money (and expenses) will be refunded, but without any
penalties or interest.
California
California is also a true deed state with no redemption period and no

interest rate or penalty. However, even though there is no redemption
period after the sale, the owner (or a lien holder) has 1 year to initiate
proceedings to challenge the validity or irregularity of the tax sale.
The county treasurer/tax collector conducts tax sales. The minimum
bid price is the total amount necessary to redeem, plus the costs of
sale. Properties that are not sold may be re-offered within 90 days, or
at the next scheduled sale at a minimum price that the tax collector
deems appropriate. A “tax deed to purchaser” that conveys title free of
all encumbrances of any kind existing before the sale, with certain
exceptions as stated in Section 3712 of the California Revenue and
Taxation Code, is issued to the successful bidder.

21
You must be registered in order to bid and, for some of the larger
sales, you may need to register a few days ahead of time, so check
with the county tax collector. It is advantageous to register early for
the sale because there may be limited seating and usually the early
registrants get better seats. This can be important at an auction where
many people may be calling out the same number and it is up to the
tax collector or auctioneer to pick the winning bidder among them.
Most counties in California have their tax sales online. These sales are
conducted by Bid4Assets.Com and registration is done on their
website. In order to be eligible to bid on a parcel, a deposit of 10% of
the minimum bid is required. Because of California state law, the
property does not revert to the next highest bidder. All sales are final
and there are absolutely no refunds. Be careful bidding online, a
mistake can be costly. Legal action is taken against any bidder who
defaults and such bidders will be banned from future auctions. Due to
the extreme competition of online auctions, these sales have become
very competitive. Most of the properties that do sell at these auctions
sell way above the minimum bid.
Colorado
Colorado is a lien state. The county treasurer conducts tax sales in

Colorado. The interest rate is 9% over prime, so it fluctuates with the
prime rate. The redemption period is 3 years. As in Alabama,
premium is bid in Colorado without bidding down the interest. Unlike
Alabama, you do not get any interest on your premium nor do you get
your premium back. The municipality keeps your premium even if the
lien is redeemed. This lowers your rate of return. Before you bid at the
sale, you must calculate just how much you are willing to spend in
premium based on the minimum profit you are willing to accept.
Registration prior to the sale is required, and you must be present at

the sale in order to bid. Each buyer must complete a registration form
and a W-9 form. Counties differ as to bidding procedures, so check
this out before hand with the county treasurer’s office. Some counties
have rotational bidding instead of open bidding. In counties that use
open bidding, sometimes only the premium amount is bid. Please
keep in mind that if only premium is being bid, you will also have to

22
pay the amount due for the property in addition to whatever your bid
is.
If the lien has not been redeemed after 3 years, the buyer can apply for
and receive a treasurer’s deed to the property. Buyers return their
certificates to the county treasurer and deposit expense money. After
a title search, advertising, and notification of all interested parties, a
treasurer’s tax deed is issued if there has been no redemption.
Assignment of left over tax liens is available in some, but not all,
counties. The larger counties in Colorado do have tax assessment and
tax sale information online. Also a few of the counties have tax sales
online. As of this writing 10 of the counties have online tax sales on
www.RealAuction.com, and 4 of the counties have their tax sale at
http://zeusauction.com.
Connecticut
The state of Connecticut has 8 counties but no county government. All

local government is at the municipal level. The municipal tax
collector conducts tax sales. You will have to contact the municipal
tax collector for information about the tax sale. You will not find
much information online for tax sales in Connecticut, but you can find
contact information for the tax collectors. You’ll have to go to the
state website for links to towns and cities; click on the city’s
government link to find the tax collector’s information.
Connecticut used to be a deed state, but in the last few years some
municipalities have switched to having tax lien sales. By selling the
liens instead of keeping them for the redemption period,
municipalities can get their money from delinquent properties faster.
Most of the smaller municipalities still have deed sales. Only the
larger cities have lien sales. The deeds sold in Connecticut are what
are known as “redeemable deeds.” A deed sold at the tax sale is
encumbered for 1 year during which time the original owner may
redeem the deed by paying the amount for which it sold at the tax
sale, plus 18% per annum.

23
Delaware
The 3 counties in Delaware sell redeemable deeds. The rules that

govern the tax sales in Delaware change according to county. Even
the redemption penalty and redemption period differ among counties.
The state statutes allow for a 20% interest rate with a 1-year
redemption period; or a 15% penalty with a redemption period of only
60 days. Tax sales are referred to as “monition tax sales” and are the
responsibility of the county sheriff.
According to information on the Kent County Sheriff’s website, tax

sales are held every three months. “No matter what is owed in taxes,
the property is going to the highest bidder.” Only cash, certified
checks, and cashier’s checks are accepted for payment and the full bid
price is due on the day of the sale. You are allowed a couple of hours
to go to the bank to secure funds. If the original owner does not
redeem in 60 days, the successful bidder may petition for the deed to
the property. If for some reason the sale is overturned by the court, the
successful bidder will be refunded their bid but without a penalty. You
can find more information on the Kent County Sheriff’s web site at
http://www.co.kent.de.us/media/831091/Kent-County-Levy-Court-
Sheriff-Sales_1.pdf.
The Newcastle County Sheriff’s office will take personal checks, with
proper ID, for payment at the tax sale, but payment must be made
immediately following the bidding and you are not allowed to leave
the sale to secure funds. They conduct foreclosure sales, including tax
foreclosure sales on the second Tuesday of each month. On their
website it is stipulated that a tax sale does not necessarily negate other
debts on the property and you may research the property at the county
recorder of deeds office. New Castle also has the 15% penalty and 60-
day redemption period. There is very limited information available on
the New Castle Sheriff’s web site at http://nccde.org/172/Sheriff-
Sales.
Tax sale information online for Delaware counties is limited. There is

limited information on the Sussex County Sheriff’s web site at

24
http://www.sussexcountyde.gov/dept/sheriff/index.cfm?resource=sale
_info.
Tax assessment data and contact information is available online on the

county’s web sites.
Florida
Florida is both a tax lien and a tax deed state. Delinquent properties
are sold at the tax lien sale and, if they do not redeem within the
redemption period, they are sold at auction in a deed sale to satisfy the
lien holder. Tax lien sales are referred to as tax certificate sales and
are the responsibility of the county tax collector.
Florida is the most popular state for tax sales. The maximum interest
rate is 18% and the redemption period is 2 years. The interest is bid
down in ¼% intervals. Bidding has become so competitive in Florida
that frequently liens are sold at an interest rate of .25%. However,
there is a minimum penalty of 5%. If you bid less than 5% and the lien
redeems, then the 5% penalty is paid instead of the amount you bid, so
you are guaranteed a minimum return of 5%.
There is another thing that you should know about Florida; in order to
bid at the tax lien sale, most counties require you to register before
hand with a large refundable deposit. Many Florida counties are now
conducting their tax sales online. The first year that Dade County had
an online tax sale, according to the tax collector’s website, the sale
was a big success for the county. They had more bidders than ever
before and sold all of their tax certificates – all 32,000 of them. Most
of them were bid down to an interest rate of only .25%. This was great
for the county, but not so good for investors. It’s a good bet that some
of the liens sold were for worthless properties.
Most Florida tax lien sales are held in May. Many are held on the
same day. The larger Florida counties do have their tax sales as well
as tax assessment information online. Most of the Florida online tax
sales are conducted on www.RealAuction.com, but a few use Grant
Street Group for their online auction platform. You can find these

25
county auctions by going to http://www.grantstreet.com/clients/client-

site-directory/.
Georgia
Georgia is a redeemable deed state. Georgia sells deeds with a 1-year

right of redemption and a 20% penalty for the first year or fraction
thereof. After the first year the deed purchaser is entitled to an
additional 10% penalty for each subsequent year or fraction of a year
until the lien is redeemed.
In Georgia, the county tax commissioner is responsible for conducting

tax sales for the collection of unpaid taxes. Tax sales are advertised
for four consecutive weeks in the legal section of the county
newspaper. Some counties hold tax sales every month. The opening
bid is equal to the amount of taxes due plus costs of the sale.
Properties are sold to the highest bidder.
If no one bids over the opening bid, the property will be "bid in" for
the county. Most counties require payment for the amount of the bid
at the time of sale in cash, money order, or certified funds. If the
highest bidder fails to or refuses to comply with the terms of sale, the
property may be resold and the first bidder held responsible for any
deficiency arising from the latter sale.
Once the tax sale is concluded and the high bidder fulfills their
obligation to pay, the tax commissioner issues a tax deed to the
purchaser. The tax deed is not a warranty deed. It is up to the
purchaser to check the validity of title to the property. The purchaser
will be responsible for property taxes as they become due. The
amount of any tax paid, however, may be added to the redemption
price. After the 1-year redemption period is over, the purchaser of the
deed must take legal steps to close the right of redemption in order to
obtain the property.
There are 159 counties in Georgia; they do not all have tax
information online but some of the larger counties have both
assessment information and tax sale information online.

26
Hawaii
Hawaii is another redeemable deed state. The redemption period is 1

year with a 12% per annum interest rate. Tax sales are the
responsibility of the real property tax division, which falls under the
county finance department. There are only four counties in Hawaii.
They all have tax assessment data online and Kauai and Hawaii
Counties have tax sale information online. Foreclosure sale
information for Kauai County, when available is at
http://www.kauai.gov/Government/Departments-
Agencies/Finance/Real-Property/Collections. For Hawaii County, you
can find tax sale FAQs at
http://records.co.hawaii.hi.us/Weblink8/Browse.aspx?dbid=1&startid
=55713.
Idaho
Idaho is another true deed state. The county treasurer or tax collector
is responsible for the collection of property taxes and tax sales. When
property taxes are 3 years delinquent, the county takes title to the
property through a process called “tax deed.” The county then sells
the property to the highest bidder at public auction. The bidder or a
representative must be present at the auction in order to bid and, in
some counties, a deposit may be required. Payment must be made in
full the day of the sale by cash or cashier’s check. Some counties will
take a wire transfer as payment. A quitclaim deed is issued and
recorded and the original deed is mailed to the buyer.
The minimum bid is determined by the county commissioners and is

based not only on information provided by the county treasurer, but
also the current market value of the property as determined by the
county tax assessor.
Ada County is the largest county in Idaho. When I looked at the list
from last year’s sale in Ada County, out of the 18 properties in the
sale there were only 2 properties that were worth bidding on. These 2
properties had minimum bids that were close to their assessed value.
Tax sale information can be found online only for the larger counties

27
in Idaho. Ada County publishes their tax sale list online along with
detailed information regarding the properties.
Illinois
Illinois is a lien state. Tax sales are the responsibility of the county
treasurer. State law requires that bidders be registered at least 10
business days prior to the start of the sale. Different counties have
different requirements for registration and for payment. Some
counties will require that you put up some form of deposit in order to
bid and some counties will only accept certified funds in the exact
amount owed (no cash). By law, the maximum interest rate bid is 18%
per 6 months, that’s 36% per year. Illinois pays the highest interest
rate of all the tax lien states, but the interest rate is bid down at the tax
sale.
The redemption period is 2 – 2½ years depending on the classification

of the property. If the tax lien is not redeemed by the owner, the
purchaser must petition the circuit court for a tax deed, after first
fulfilling all of the legal requirements. The lien holder may also pay
all subsequent taxes at a specified time and record the payments
against the sale.
Although you can find tax sale information online for a few counties,
only the larger counties will have property lists online. At this time
none of the Illinois Counties have online tax sales. Although Cook
County’s tax sale is conducted by www.RealAuction.com, you can
save your bids on that site, but you have to actually attend the sale in
order to bid.
Indiana
Indiana is a lien state, but they sell deeds as well. The tax sale is the
responsibility of the county treasurer or county auditor, depending on
the county. The exact procedures by which a county conducts a tax
sale may differ from county to county. The redemption period for a
tax lien purchased in the county tax sale is 1 year. Liens that are not
sold at the county tax sale are certified to the county commissioner

28
and sold later in the commissioner’s certificate sale. These liens have
a redemption period of 120 days (4 months).
Indiana has a penalty, not an interest rate on the certificate amount,

but interest is paid on the overbid amount. The penalty varies from
10%, if the lien is redeemed in the first 6 months after the sale, to 15%
if the lien is redeemed after 6 months but before the 1-year
redemption period is over. After 1 year, the owner cannot redeem. The
lien purchaser must apply for a tax deed within 6 months of the end of
the redemption period or lose their investment.
The premium bid method is utilized, and if the lien is redeemed, you
do receive interest (10% per annum) on the premium amount (referred
to as the “tax sale overbid”). You also receive 5% per annum interest
on any subsequent taxes paid. The purchaser will be issued a receipt
that is to be used when picking up the tax sale certificate.
The minimum bid is equal to all taxes, penalties, and special

assessments presently due on the parcel plus an added fee for
administrative costs. Fees cited on the county websites that published
this information ranged from $200.00 - $440.00. These fees may
include not only the cost of the sale, but notification and petition to
the court for a tax deed. Not all counties take care of this however,
and if you purchase a tax lien certificate in a county that does not, pay
strict attention to requirements for doing so. If you don’t adhere to
deadlines for notices petitioning the court for a deed, you could lose
your investment and any claim to the property.
If for any reason the tax sale is found to be invalid before the lien is
redeemed or a tax deed issued, the purchaser will not receive a deed
but shall be refunded the purchase price plus 6% per annum interest.
If the sale is found to be invalid after the execution of a tax deed, the
deed will be invalid and the buyer is entitled to a lien on the property
in the amount of the purchase price and subsequent taxes paid plus
interest at 10% per annum.
You may not be able to find tax sale lists or tax sale information on
Indiana county websites, but you will be able to find the contact
information that you need and tax assessment data online. In the last
couple of years some of the county tax sales have even been
29
conducted online. And a few of the county commissioner’s certificate

sale are now online as well. You can find the all of the online tax sales
for Indiana on www.zeusauction.com.
Liens that are not sold in the Commissioners certificate sale are
acquired by the county, and may be sold in a deed sale. A few
counties also have deed sales online at www.zeusauction.com.
Iowa
Iowa is a lien state. It has the second highest interest rate of all the tax
lien states and the interest is not bid down at the tax sale. The tax lien
sale is the responsibility of the county treasurer. The interest rate is
2% per month (24% per annum) with a fraction of a month counting
as a whole month, and the redemption period is 2 years. Iowa has an
unusual bidding procedure where the percent of ownership in the
property is bid down. The bidder willing to accept the least percentage
of ownership in the property, should the lien not be redeemed, is the
one who gets the lien. Because this system can lead to some sticky
situations if the lien does not redeem, with the owner still owning a
percentage of the property along with the lien holder, it is not favored
by bidders or counties. Some counties use a random selection process
instead of the bid down percent ownership method.
Most counties require registration in advance along with completion

of a bidder registration form and W-9 form. There usually is a non-
refundable fee for registration to bid at the sale. As in most other
states, you are not allowed to bid on a property in which you have a
vested interest. Payment must be made at the conclusion of the sale.
Some counties will accept personal or business checks (not from an
IRA account) and some will accept credit card payments.
Foreigners who do not reside in the United States may purchase Iowa
tax liens, with the exception of liens on agricultural land. Subsequent
tax payments may be made by the lien holder, and earn interest at the
same rate as the tax lien certificate. These payments need to be
properly reported, however, or they will not be refunded at
redemption.

30
In some counties, the lien purchaser is not automatically notified

when a lien has been redeemed, and therefore is responsible for
checking with the appropriate division to determine if redemption
monies have been collected. The tax lien purchaser may issue a “90-
day notice of right of redemption” 1 year and 9 months after the sale
(90 days before the redemption period ends). If no action is taken 3
years after the sale, the treasurer will cancel the sale and the lien
purchaser will lose his/her investment to the county. Many Iowa
counties have tax sale information online.
Kansas
Kansas is another true deed state in which the winning bidder is

buying the deed to the property and the owner has no right of
redemption. It is one of the few deed states where the bidding starts at
the lien amount and, in some cases, may even start lower than that.
The county treasurer is responsible for the collection of property taxes
and when properties are delinquent for 3 years they are turned over to
the legal department for foreclosure. Properties are sold at public
auction to the highest bidder. State law prohibits anyone with
delinquent taxes in that county to buy property at the sale, as well as
the owner (or a relative of the owner) of the property or anyone who
would buy the property with the intent to sell or transfer it to someone
who is prohibited from buying it at the sale.
Payment must be made the day of the sale in cash, cashiers check or
money order. A filing fee to file the deed with the proper authorities
must also be paid at the time of the auction. For deeds subject to
federal liens (such as IRS liens) there is a waiting period during which
the federal government may redeem the deed before the deed is issued
to the purchaser. If a federal agency redeems the deed, the purchaser
will be refunded the purchase price.
A sheriff’s deed is issued once the sale is confirmed (this may take a
few days). All other liens of record are extinguished by the sale;
however restrictions and easements on the property remain. The buyer
is responsible for any tax and/or assessments that were not included in
the sale, including the current year’s taxes. Although there is no
redemption period, the previous owner has 1 year to challenge the
validity of the sale and, if the sale is found to be in error, the purchase
31
price will be refunded. It is also the responsibility of the buyer to take

any legal action that is necessary to take possession of the property.
Although many Kansas counties have tax assessment information

online, I had a hard time finding tax sale information. In some
counties the county sheriff handles the tax sales, and in others it is the
county’s legal department that is responsible for the sale. The above
information was taken from the tax sale page of the Johnson County
website. Johnson County does publish its tax sale list along with tax
sale information on its website:
http://www.jocogov.org/dept/legal/tax-foreclosure-auction/overview.
Kentucky
The commonwealth of Kentucky is a lien state, and tax sales are the
responsibility of the county sheriff’s office. The interest rate is 12%
per annum and the redemption period is 1 year. The lien holder may
pay subsequent taxes that will also receive interest of 12% per annum.
It is difficult to find any information online about tax sales in
Kentucky. Sometimes county and city governments are merged
together, in which case the city or the county could be the collector of
taxes. Tax collection and the conducting of tax sales could be the
responsibility of the county sheriff, the city tax collector, or, in the
case of Jefferson County, the county attorney. Procedures for
Kentucky tax sales are unusual and unlike that in any other state. Tax
sales are referred to as “tax bill sales,” because they are actually
selling the tax bill.
Fayette County government is combined with that of Lexington City.

They hold their tax sale once a year in March and publish their sale
list both online and in the local newspaper. Bidding is by sealed bid
on a first come, first served basis. If your bid is the first to arrive, you
win the lien. Bids are for the amount due plus a 10% penalty, 10%
sheriff’s fee and $14.00 for advertising. The interest rate is not bid
down, the price of the lien is not bid up and the percent interest in the
property is not bid down. There is really no competitive bidding! The
competition is about being first to get your bid in. The bid must be
submitted in writing and can be mailed, faxed, e-mailed, or brought in
person to the Lexington-Fayette Urban County Government Division
of Revenue.
32
Although your bid can be submitted by mail, you or your

representative must be present on the day of the sale to have your
offer accepted and be issued a “certificate of delinquency” (the
equivalent of a tax lien certificate).
The certificate of delinquency is filed with the county clerk within 14
days of the sale and then delivered to the purchaser. The holder of the
certificate must notify the delinquent tax payer within 50 days of the
lien held against his/her property; that it bears interest of 12% per
annum and that, if the certificate is not paid, it will be subject to
collection as provided by law. Certificates are assignable.
This system sounds great for investors, doesn’t it? But there is one
catch. If the division of revenue receives bids totaling over
$200,000.00 for the entire sale, then the sale is halted and the county
buys all of the liens. Any liens not receiving bids can still be
purchased by investors from the county clerk’s office, only now there
is an added cost: a 20% county attorney’s fee and a 10% county
clerk’s fee. If you purchase a certificate of delinquency from the
county clerk, the certificate is assigned to you and you are responsible
for collecting the amount due plus interest from the delinquent tax
collector.
If the lien is not redeemed within the 1-year redemption period, the
lien holder may foreclose on the property. You are required to
foreclose within 10 years of the expiration of the redemption period,
or lose your investment. Foreclosure does not guarantee that you will
get the property. The judge may rule that the property go to
foreclosure sale, in which case the property will go to the highest
bidder at the sale, and you will get paid on your lien.
Louisiana
Louisiana is a tax lien state. The “tax sale deed” that is issued to a
successful bidder at the tax title sale, is not a deed to the property but
a lien. Counties are known as “parishes” in Louisiana. Tax collection
and tax sales are the responsibility of the property tax division of the
sheriff’s office in each parish. Prospective bidders must register with
the sheriff’s office before the start of the tax sale. The following
information is taken from the Parish of Ascension Sheriff’s website:
33
“All unpaid property taxes are read aloud. After reading of the
property, buyers bid for a portion of ownership on the property. By
law, the Sheriff accepts bids on an interest in the property starting off
at 100% interest and graduating downward until the lowest bid of 1%
is received. The Buyer that gets the bid will cover the taxes, interest
and costs that are due. The buyer must pay by cash or check when the
tax sale is completed. Within a few working days, a tax sale deed is
prepared and filed with the Clerk of Court and a copy is mailed to the
buyer.” Any unsold property will revert to the parish. The owner has 3
years to redeem and must pay 12 % per annum plus a 5% penalty.
If the lien is redeemed, the purchaser need not do anything; the “tax
sale deed” is cancelled with the clerk of court by the tax office. The
tax office will simply send the purchaser the redemption money. If the
lien is not paid within the 3-year redemption period, the property will
revert to the lien holder, but in order obtain a deed to the property,
legal notices must be given. You will need an attorney to give the
proper notices and draw up a proper deed to the property.
Many of the counties of the commonwealth of Louisiana now have

their tax sales online. The website for the online tax sales is
http://www.Civicsource.com.
Maine
Maine is a tax deed state, but it is not a very good state for tax deed
investing from the investor’s standpoint. As in other New England
states, tax sales are conducted by the municipality, not the county, and
bidding is by sealed bid. It is extremely difficult to find any
information online at all about tax sales in Maine. To find contact
information to inquire about tax sales go to the county website and
look for links to the municipalities. Then look for links to the
municipal tax collector. You may not find any information about the
tax sale, but at least you’ll have contact information for the municipal
tax collector. Then you can e-mail or call the tax collector and ask
them what happens to tax delinquent properties, do they get sold in a
tax sale and what municipal department is in charge of conducting the
sale.

34
Maryland
Maryland is a lien state. Interest rates can vary greatly by county. The
redemption period is 6 months. Premium is bid, but you are not
required to pay the entire premium amount unless the lien is not
redeemed. You must pay the premium, however, in order to foreclose
the right of redemption. Since each county has its own regulations
regarding tax sales, and some of their procedures for these sales can
be pretty complex, I have provided links to tax sale information web
pages for five Maryland counties.
Montgomery County holds its tax sale on the second Monday of

June. Their tax sale procedures are somewhat complicated and differ
from those used in other Maryland counties. They use a sealed bid
process. The properties are divided into groups and bidders can bid on
individual properties or groups of properties. Although they utilize the
premium bid method, they have a very unique way of bidding. Instead
of bidding up the price for a lien or group of liens, your bid consists of
the percent of assessed value that you are willing to pay. All payment
is done by wire transfer and you do not have to be present to bid. The
interest on the certificate amount is 1⅔% per month (10% for every 6
months). For more detailed information on Montgomery County tax
sales go to www.montgomerycountymd.gov/taxliensale.
Montgomery County also lists the result of their sales online and over
the last couple of years prices have been going up. In 2003, many
liens were sold for 50% or less of the assessed value. In 2004, only
one lien was sold for less than 60% of its assessed value and most
were sold for more than 65% of their assessed value. All of the
successful bidders for the 2004 sale were institutional investors. In
2009 most properties were sold for under 50% of assessed value and
some even under 20% of assessed value and a few were sold to
individual investors.
Baltimore City (not to be confused with Baltimore County) holds

their tax sale in May. Their online sale is held at:
https://www.bidbaltimore.com. One group, or “batch” as they are
35
referred to, is sold every hour. Advanced registration is required

(usually 7 days in advanced) along with a non-refundable $100
registration fee via ACH debit (it will not be subtracted from the lien
amount) . You must also submit an IRS Form W-9 as well as a
budget to cover the costs of your anticipated purchases. The same
account will be used for the registration fee and certificates purchased.
Howard County holds its tax sale in May or June. In contrast with
Montgomery County, Howard County requires bidders to register
before the sale with a $500 deposit in cash or certified funds. You, or
your representative, must be present to bid at the sale. The initial bid
price is the amount owed plus interest, penalties, and the cost of the
sale. You are required to settle on any successful bids ½ hour after the
sale. The interest rate on the certificate amount is 18% per annum.
You can find complete information about the Howard County tax sale
at http://www.howardcountymd.gov/displayprimary.aspx?id=6442470170.
Harford County also conducts their tax sale in June. The interest rate
in Harford County is 12% per annum. They do require that you
register before the sale and that you or a representative be present at
the sale in order to bid. Although you do have to pay the certificate
amount on the day of the sale, you do not have to pay any amount of
the premium that you bid until you foreclose on the property. This is
different from Montgomery and Howard Counties where you have to
pay a certain percentage of the premium on the day of the sale. For
more information about the Harford County tax sale go to
http://www.harfordcountymd.gov/668/Tax-Sale.
Frederick County holds their sale in May. The interest rate is only
8%. You must register before the sale in order to bid and if you are
bidding for an entity, registration must be submitted a few days before
the sale. Parcels are sold for cash to the highest bidder. For more
information the Frederick County tax sales go to
http://www.frederickcountymd.gov/2005/Tax-Sale.
Keep in mind that the redemption period in Maryland is short, only 6

months, and so is the time that you have to foreclose. If you do not
take any action to foreclose your lien in 2 years from the date of the
sale, your certificate is void and you lose your investment. Also, as

36
with most other states, Maryland state law forbids any collusion at the
sale.
Massachusetts
Supposedly counties in Massachusetts may have tax lien sales and/or

tax deed sales; however, I have found no evidence of tax lien sales
anywhere in the state. As in Connecticut and Maine, tax sales are
conducted at the municipal, not the county level. The municipalities
that sell deeds take ownership of the delinquent property and then sell
it at auction. These sales are referred to as “taking” sales. Some of the
small towns do not have any tax sales at all; delinquent tax properties
are taken and held by the municipality. In order to find tax sales,
you’ll have to go to the bigger cities.
The following was taken from the City of Boston’s website

www.cityofboston.gov.
“The City of Boston acting by and through its Public Facilities

Commission by the Director of the Department of Neighborhood
Development (hereinafter referred to as the "City") through the
Commercial Abutter Land Sale sells surplus, tax-foreclosed, City-
owned commercial land to private buyers who agree to invest in the
development of the property. The City's goals with the disposition of
these properties under the Commercial Abutter Land Sale is to
promote private investment in real estate to revitalize the commercial
districts in Boston's neighborhoods; increase jobs; generate new
businesses and attract new customers to our business districts; reduce
the City's holding of tax-foreclosed commercial land and to generate
property tax revenues for the City of Boston.” The Department of
Neighborhood Development (DND) posts a list of these properties
and takes private bids for them.”
It is not likely that you will find any information online for tax sales in
Massachusetts. This is another state in which you might be better off
buying tax sale lists from a provider like
www.TaxSaleResources.com. To get contact information for
municipal tax collectors go to the Massachusetts state home page;
there is a drop down box where you can pick the town or city and go
37
to their home page. From there, you ought to be able to find contact
info for the tax collector. The tax collector is usually part of the
treasury department.
Michigan
Michigan is a deed state. It was a lien state until 1999 when the state
enacted new laws expediting the collection of taxes on delinquent
properties. They did away with selling liens to investors. Now when
real property is 1-year delinquent in tax payments, the property is
“forfeited” to the county treasurer, unless the county “opts out”, in
which case the property will revert to the state. The owner has 1 year
to redeem the property after which the county (or state) will foreclose
on the property and sell it at auction.
Tax foreclosure sales, or “land sales” as they are called in come

counties, are conducted by the state treasury department as well as by
individual counties. According to state statutes, the tax foreclosure
extinguishes most liens, including unpaid tax and special assessment
liens, but excludes IRS liens and liens filed by government agencies in
relation to the environmental protection act. There is no redemption
period after the sale.
In most counties you must register and receive a bid card before the
sale. In order to register you must be at least 18 and have at driver’s
license or state ID and a social security number. Some counties also
require a sizable deposit that is refunded to unsuccessful bidders upon
surrender of their bidder cards. Most of the counties now conduct
online auctions. But the online sales occur side by side with the actual
“in person” county and state auction. You can be at the sale in order to
bid; or at least have a representative at the sale. Or you can participate
online.
Forms of payment accepted at all sales are the usual: cash, certified
funds, or money order. For counties that have online sales, payment is
made by credit card. Properties are sold to the highest bidder and
payment must be made the day of the sale. The minimum bid consists
of delinquent taxes, interest, penalties, fees due on the property, and
the cost of the sale. A quitclaim deed is issued to the purchaser. In
some counties the deed is registered before it is delivered to the

38
purchaser. In other counties the purchaser is responsible for

registering the deed with the county clerk.
There is a lot of information available online for Michigan tax sales.

There is now a state website at www.tax-sale.info where you can get
the tax sale information, and register and bid at the online tax sales.
Michigan tax sale season starts in July through November. There are
83 counties in Michigan so from July through November there is
always a tax sale going on almost every week, sometimes a few on the
same day.
Minnesota
Minnesota is a deed state. Like Michigan, they abolished the sale of

tax lien certificates in favor of seizing the delinquent tax property.
Delinquent properties are forfeited to the state of Minnesota. A list of
forfeited properties is forwarded to each municipality for review. The
municipality decides if the property will go to public auction, adjacent
owner sale (for non build-able properties), to the city for public use, or
be held for further review. Although the former owner has no more
right to the property, some counties do allow the former owner to
apply to repurchase the property.
All tax-forfeited land offered at a public auction is sold to the highest

bidder. The minimum bid is the appraised value of the property. You
must have earnest money in the form of cashier’s check or certified
funds in order to bid. Some counties will finance purchases over a
certain amount, although a deed will not be issued until the property is
paid in full. Properties not sold in the sale are offered over the
counter. The price, however, remains at the assessed value of the
property. In addition to the bid amount, the purchaser must pay a 3%
fee that goes to the state treasury.
Minnesota tax sales are not such a great deal for the investor. Bidding
starts at assessed value of the property plus you have to pay an extra
3%. You can finance it through the county, at a rate no less than 10%.
And to top it off, the deed that you receive from the county is not a
warranty deed - you may have to take legal action to get clean title to
the property. Many Minnesota counties, along with the state, list their
forfeited tax parcels online. From the lists that I saw there are not
39
many good properties available. Most are vacant lots. The county
treasurer conducts the county sales.
Mississippi
Mississippi is a lien state. The interest rate is 1½% per month (18%
per year) and the redemption period is 2 years. Tax lien sales are
referred to as “land sales” and are the responsibility of the county tax
collector. Only a couple of the larger counties have tax sale
information online, but you will be able to find the contact
information you need from the county websites. Many of the
Mississippi counties also have tax assessment data online.
The following information can be found on the tax collector’s website

for De Soto County and similar information is also posted on the
Jackson County Tax Collector’s website:
“It is recommended that you sign up the day prior to the sale or the
morning of the sale. You will receive a ticket, which you will need to
bid. There is no fee. However, you must provide a Social Security
Number or Tax ID Number and a photo ID. You or a representative
must be present at the sale. There is no over-the-counter, phone or fax
purchasing.”
Only cash, check, money order and cashier's check are accepted as
payment. Any unsold liens are turned over to the state. Typically only
1-2% of the properties are turned over to the state each year. If the
lien is not redeemed within the 2-year redemption period you will be
notified that the owner has not paid and the property is being
forfeited. You will have a specific time to respond and to acquire the
tax deed or clerks conveyance. In order to do this you will need to pay
certified mailing fees for the notifications, a recording fee and title
fee. You will also need to attend a confirmation hearing in the
chancery court.
Missouri
Missouri is a lien state. The interest rate is 10% with only 8% paid on
subsequent tax payments. The redemption period is 1 year and the

40
highest premium bid wins the lien. In order to bid at a tax sale in
Missouri, you must be a resident of the county. The minimum bid
amount consists of the amount of taxes due, penalties and sales costs.
Purchasers must sign an affidavit stating that they are not delinquent
on any property tax payments. Failure to sign such affidavit, as well as
signing a false affidavit, may invalidate the property purchase.
The purchase price must be paid at the close of the sale with an
acceptable form of payment. Boone County does accept some credit
cards; however, they will charge an extra fee if you use one of these
cards. For MasterCard and Visa, the fee is 3.5% of the purchase price.
For Discover, the fee depends on the amount charged. If you do not
pay when expected for a lien that you were successful bidding on, you
may be charged a penalty of 25% of the bid amount along with
prosecuting attorney fees.
The tax collector will issue a “certificate of purchase” which is

retained for 1 year or until the property is redeemed. The purchaser
may assign ownership of the certificate of purchase to someone else,
but only if they are a resident of Missouri and do not owe any
delinquent taxes.
If the property has not been redeemed during the 1-year redemption
period, the holder of the certificate of purchase may apply for and
receive a collector's deed to the property. The purchaser will need to
provide an affidavit to the tax collector verifying that proper
notification was made and that a title search was done on the property.
Any other liens, except for federal liens, are extinguished once a
collector's deed is issued.
It is not easy to find tax sale information for Missouri counties online.
You will be able to find tax assessment data and contact information
for some of the larger counties. The “delinquent tax certificate sale” is
the responsibility of the collector of revenue, sometimes referred to
simply as the collector.
Montana

41
In Montana they sell both tax liens and tax deeds. Tax liens are
available by assignment on a “first come first serve” basis. The county
treasurer is usually the collector of taxes and is responsible for
conducting tax sales. A “tax sale certificate” is issued to the
purchaser. The interest rate on tax liens is 10% per annum and there is
also a 2 % penalty. The redemption period is 3 years. The following
information is from the Gallatin County Treasurer:
“Gallatin County will assign their lien interest in any property to a

third party, for the amount of the delinquent taxes, plus a $40 fee, and
then it becomes the responsibility of the assignee to complete the
process for tax deed, IF the lien is not redeemed. Purchasing an
assignment is not a bidding process. It is a first come basis. There is
a requirement of the Assignee of ‘Notification of Pending
Assignment’ to the owners of the property, by certified mail, MCA
15-17-323(5), before an assignment can be issued.”
It is difficult to find any tax sale information online for counties in

Montana. You can, however, find contact information for the
treasurer/tax collector and look up tax assessment data online. You
can get tax sale lists and links to county web sites at
www.TaxSaleResources.
Nebraska
Nebraska is a lien state. The interest rate is 14% per annum and the
redemption period is 3 years. Nebraska uses the “bid down the percent
ownership” method of bidding. Since this system does not work very
well and is not popular with bidders or counties, most counties use a
“round robin” selection system of awarding bids. The following
information is from the Douglas County Treasurer’s website:
“Investors agree to buy the liens for the delinquent tax amount
including interest and advertising fees. Each lien is offered to each
participant, one by one. If a participant decides to purchase a lien on a
property, the following lien is offered to the next investor in line. If an
investor passes up a lien, they forfeit that bid and the lien is offered to
the next investor in line (the investor that passed will not get another
opportunity for a lien until the bid works full circle back to them).”

42
Once the 3-year redemption period has passed you must begin
foreclosure proceedings within 6 months. Failure to start foreclosure
within 3 years and 6 months of the original tax sale date will result in
cancellation of the sale due to the statute of limitations.
Tax sale information along with detailed tax sale lists and assessment
data can be found online for some Nebraska counties.
Nevada
Nevada is a tax deed state. Properties with 3 years of delinquent taxes

are deeded to the county treasurer as trustee for the state and county.
The property is then subject to be auctioned for non-payment of taxes.
Bidding starts at the amount owed the county (delinquent taxes,
penalties, interest, and cost of the sale). This amount can be quite high
compared to tax sales in other states, since there are 3 years of
delinquent taxes, penalties and interest. Other liens, such as
mortgages, are wiped out at the tax sale. Other municipal or county
liens, like special assessments, will have to be paid. Federal liens will
also remain on the property.
Only registered bidders are allowed to bid; in some counties, where

space is limited, no one else is allowed at the sale. Some counties may
require a large refundable deposit for participation in the sale. Parcels
are awarded to the highest bidder. An absolute deed is recorded by the
treasurer's office within 30 days of the auction date. Though there is
no redemption period, the previous owner has 2 years to protest the
sale. During this period you cannot receive clear title to the property.
Tax sale information is available online for some Nevada counties,

but you may have to visit the county assessor’s office to look up
assessment information for the tax sale properties.
New Hampshire
The state of New Hampshire does not have tax lien sales or tax deed
sales. Although New Hampshire’s State Code provides for tax liens
sales, I could find no evidence of such sales when I searched online,
or from the tax collectors that I contacted. The collection of taxes on

43
real property is the responsibility of the municipal tax collector. It

seems that most, if not all, of New Hampshire counties have adopted
section 80:20-a of the state code cited below:
“80:20-a: Alternate Tax Lien Procedure. – In any town or city

which adopts the provisions of RSA 80:58-86 for a real estate tax lien
procedure as provided in RSA 80:87, the provisions of RSA 80
relative to tax sales shall not apply. In such municipalities, only a
municipality, county, or the state where the property is located may
acquire a tax lien against land and buildings for unpaid taxes, and tax
sales to private individuals shall be prohibited.”
The owner has 2 years to redeem the property at an interest rate of

18% per annum. If the property is not redeemed, it is deeded to the
municipality, county, or state in which it is located. Section 80:42 of
the New Hampshire State Code does allow for the sale or auction by
private bid for deeded properties. However I could find no evidence of
any tax sales in New Hampshire. Perhaps that is because the tax
collector also has the authority to bring legal action against delinquent
taxpayers, and garnish wages or other monies for the collection of
taxes (RSA 80:50).
New Jersey
New Jersey is a popular state for tax liens. The interest rate is 18% per
annum and the redemption period is 2 years. There is also a penalty in
addition to the interest. The penalty is from 2-6% depending on the
certificate amount, and is only paid on the certificate amount, not on
subsequent tax payments. Like the New England states tax sales are
conducted on the municipal level, not by the county. It is the
municipal tax collector who is in charge of the tax sale. Most
municipalities allow you to register for the tax sale immediately
before the start of the sale. In some of the smaller municipalities all
you need to do is sign your name on a list of bidders and you don’t
have to fill out a bidder information sheet or w-9 form unless you
actually purchase a lien. Only the larger cities and towns require
advance registration in order to bid.

44
The bidding procedure is different from other states in that the interest
rate is bid down and then premium is bid. If you bid premium (and
most liens in New Jersey are won at high premiums) you don’t get
any interest on the certificate amount, however you do get interest on
the subsequent tax payments. Interest on subs is 8% per annum until
$1500 is owed, then it’s 18%. If you purchase a tax lien certificate
that is $1500 or more, all of your subs will earn 18% per annum.
Payment must be made immediately after the sale with cash, certified
funds, or money order. A few of the more sophisticated municipalities
will take payment by wire transfer, but most will not. Some tax
collectors will not let you leave the sale to secure funds, so you must
have them on hand.
There is a 10-day grace period after the sale in which the lien can be
redeemed without penalty. The lien purchaser will have to wait until
the 10-day grace period is over in order to pay any subsequent taxes.
A “tax lien certificate” is issued to the lien purchaser within 10 days
and it must be recorded with the county clerk within 3 months of the
sale. If the certificate is not recorded with the county, all you have is a
piece of paper and no lien. Leftover liens not sold at the tax lien sale
may be sold “over the counter.” New Jersey is a very competitive tax
sale state however, and if there are any liens left over, they are usually
for junk properties.
Liens may also be sold or “assigned” to another investor. If the lien is

not redeemed within the 2-year redemption period the purchaser may
start foreclosure on the property. Foreclosure proceedings in New
Jersey can be complicated, and it’s best to secure the services of an
attorney who specializes in tax lien foreclosures. If no foreclosure
action is taken after 20 years from the date of the sale, the tax lien
certificate is void.
There are hundreds of municipalities in New Jersey and they each

have a tax sale once a year. In a densely populated state such as New
Jersey you would expect to find some information about tax sales
online. That, however, is not the case. There is very little information
on tax sales for New Jersey municipalities online. For most
municipalities, all you’ll find is the contact information for the
municipal tax collector. If you go to the county websites you can
45
usually find a link to the municipalities, and from there you can find a
link to the tax collector or tax office. Sometimes the tax collector is
considered part of the finance department. The best source of detailed
tax sale list for New Jersey is Lien Source. Their website is
www.liensource.com.
In the last 3 years many of the NJ Municipalities have switched over

from live tax sales to conducting them online. Currently all of the
online New Jersey tax sales are on www.RealAuction.com.
New Mexico
New Mexico is a deed state. In New Mexico tax liens do not have
priority over other liens, so if you purchase a deed at a New Mexico
tax sale, you will have to pay off other liens including mortgages. In
New Mexico, the sales of delinquent tax properties are handled by the
state’s taxation and revenue department, property tax division,
delinquent property tax bureau. The sales are conducted in the county
in which the properties are located. Sale information, along with the
list of properties in the sale, can be found on the delinquent property
tax bureau’s web page,
http://www.tax.newmexico.gov/Businesses/delinquent-property-tax-
upcoming-auctions.aspx
The minimum bid is set based on the amount of taxes, penalty, interest
and costs due. The owner’s interest in the real property is also taken
into consideration. You or your agent must be present in order to bid.
If an agent is representing you, the agent must present documentation
proving that he/she has the authority to represent you. Though there is
no redemption period, former owners may challenge the validity of
the sale for up to 2 years from the date of the sale.
Payment can be made by cashier's check, money order, personal check

or company check. Personal and company checks must be
accompanied by a letter of credit from the issuing bank that must be
presented at the time of registration. Personal and/or company checks
will not be accepted without a proper letter of credit. Time is allowed
after the sale to secure funds. Successful bidders will be issued a
quitclaim deed. The state of New Mexico warrants no title to property

46
purchased at public auction sale and the deed issued by the state can
be used for the basis for quieting the title.
New York
New York is a mixed state. Some counties have tax lien sales and
others have tax deed sales. Most of the state conducts deed sales.
Nassau County sells liens, as do the five boroughs of NYC. The tax
lien sales in NYC, however, are not open to investors. They are
private sales where the liens are sold to city fund companies. Later on
these companies may have public sales.
Tax Liens
Nassau County has its own codes regarding tax liens. The interest rate
is 10% for every 6 months (an effective rate of 20% per annum) and
the redemption period is 2 years. The sale is held in February and for
the past 2 years (2009 and 2010) the sale was held for 4 days. In order
to bid at the sale you must pay a $100.00 registration fee for each day.
If you are successful in purchasing any liens you must pay 10% of the
amount at the sale and the 90% balance must be paid in full within 60
days or you will lose your lien and your down payment. The interest
rate is bid down at the sale. In past tax sales the interest rate has been
frequently bid below 2% (per 6 months) and sometimes goes to 0%.
Subsequent taxes earn interest at the bid rate, not the maximum rate of
10% per 6 months. Bidding 0% on one of these liens, or anything
below 3% is not a good investment.
The tax sale list can be purchased from the county a few weeks ahead
of the tax sale. You can find out more about the Nassau County tax
sale on the county treasurer’s web site at
http://www.nassaucountyny.gov/agencies/Treasurer/index.html. You
can also purchase the enhanced list from Tax Sale Resources at
www.TaxSaleResources.com.
The villages in Nassau County can also conduct their own tax sales
for assessments and taxes that are owed to the villages. So in addition
to checking with the Nassau County tax collector’s web site, you may
also want to call the municipal tax collectors to inquire if and when
47
they have a tax sale. Also it is good to check on any properties that
you are going to bid on in the Nassau County tax sale to make sure
that they have no village liens or outstanding village taxes.
Tax Deeds
As far as deed sales go, each county conducts their sale a little
differently. All counties require advance registration and some
counties require a refundable deposit in order to register to bid at the
sale. Some counties accept written bids. The bid must come from a
registered bidder and be accompanied by a deposit of 10% of the bid
price, usually in certified funds. It is advantageous to be at the
auction, however, since in some cases the written bid will be
considered the minimum bid for the property. The written bid will be
called out and bidders at the auction will have a chance to out bid it.
Tax sales must be big business for Allegany County. They charge a
10% premium for all purchases at the tax sale. That’s 10% of the bid
price, in addition to the bid price. The successful bidder must also pay
current taxes, and closing fees. Allegany County conducts an
informational seminar a couple of months before their tax sale. The
$15.00 cost of the seminar includes admission for 2 to attend and tax
sale list catalog. You can also get copies of the auction catalog online
without attending the seminar, and you do not have to attend the
seminar in order to bid at the tax sale. You can get the information
and tax sale list for Allegany County tax sale at
http://www.alleganyco.com/btn_taxsale/templates/FW_layout.htm.
Onondaga County also charges a 10% premium and an administrative

fee of $360 per parcel. They also require bidders to show a valid
driver’s license, have proof of a social security number, and sign a
statement that they owe no taxes in Onondaga County, and that they
are not an employee of the county or the real estate auction company
that conducts the auction. You can get all the information and tax sale
list for the Onondaga County tax sale at
http://www.ongov.net/rpts/auction.html.
Tax sales are usually the responsibility of the county treasurer. Not all
counties have tax sale information online, but a few do. You will have
to go to the county assessor’s office to get assessment information for

48
properties and the mapping office to find the locations of the

properties on the tax sale list. Larger counties may have a mapping
service online.
Some of the New York counties now have their tax deed sales
conducted by an online auction company. They actually have a live
auction, but you can also put in your bid online. The company that
conducts most of these auctions is www.nysauctions.com.
North Carolina
North Carolina is a deed state. The minimum bid is the amount owed
(delinquent taxes, penalties, interest and cost of sale). If you purchase
a deed at a North Carolina tax sale it is subject to an “upset bid” for 10
days after the tax commissioner files the sale. During this time anyone
may place a competitive bid on the property as long as it is over 10%
of the original bid. If this happens the court will resell the deed to the
higher bidder. Most North Carolina counties use law firms to conduct
their tax foreclosure sales and the tax sale lists provided only include
the parcel number and owners name. The physical address of the
property is not usually provided and it is up to the investor to know
what they are bidding on.
There are 3 different types of tax sales in North Carolina.

“Foreclosure Sales” are sales of properties due to delinquent tax
liens. The County opens bidding at the amount equal to taxes plus
legal costs. Anyone may offer an amount over the County's bid and
obtain ownership upon completion of a 10 day upset bid period.
“County Auction” parcels are properties that were not sold at the
foreclosure sale and were deeded to the county. These parcels are
offered at auction. If no one offers a bid at this auction, these
properties become “Surplus Properties.” These parcels may be
purchased directly from the County by submitting a written offer.
You must be present to bid at the foreclosure sale or County auction.

Surplus properties can be bid through the mail; however, upset bids
must be made in person. Cash, money orders or certified funds are
accepted as payment. Foreclosure Sales require a deposit as per the
notice of sale (5% - 20% of the highest bid) on the day of the sale with
final payment within 30 days after the completion of the 10 day upset
49
bid period. Foreclosure upset bids require a 5% increase over the last
bid, with a minimum increase of $750.
County auctions require a 5% deposit with the final payment in 10

days after approval of the bid by the county commissioners. County
auction sales are final and are not subject to upset bids.
Surplus property bids are subject to upset bids and payment is due in
full within 10 days after completion of the 10-day upset period.
Surplus property upset bids must be increased by 10% of the first
$1,000 and 5% of the balance of the most current bid.
For foreclosure sales, a commissioner's deed will be issued. Unless

otherwise stated in the notice of sale, all other liens, with the
exception of current year taxes, if applicable, will be eliminated when
the commissioner's deed has been issued and recorded. A quitclaim
deed will be issued for county auction and surplus properties.
To find contact information for tax sales, go to the county webpage

and click the “departments” link, then look for tax office, tax
department, or tax administration. Then click on the tax collection link
and look for tax foreclosure sales or tax foreclosures. You can also get
the link to the tax collectors web site and the tax sale lists at
www.TaxSaleResources.com.
North Dakota
North Dakota was formerly a lien state but is now a deed state. In
some counties the county auditor is responsible for tax sales and in
other counties it is the county treasurer. Properties that are not sold at
auction may be available “over the counter.”
North Dakota changed the law for how many years a property can
have delinquent property taxes before being sold at a tax sale from 5
years to 3 years. This law was changed in August of 2007, but the full
effect of that law will be realized this year in 2010. Properties still
delinquent for 2005, 2006, or 2007 will be sold in this year’s tax sale.

50
The Wilson County Auditor gave me detailed information for tax

sales in Wilson County: “The properties are sold at public auction in
the courthouse on the third Tuesday in November. The previous
owner has until the time of the sale of that property to redeem it. If it
is not redeemed it is sold to the highest bidder. The successful bidder
will also be responsible for a recording fee of $13.00 (US) per
property. If the property is not sold, it is added to our inventory or
sold back to the city (if a city lot). Properties may be purchased
anytime after the sale, but the sales after the auction are not perfected
for 30 days, until the former owner is given another chance to redeem
it. All sales are given a county deed, which is the equivalent to a quit
claim deed, since the chain of title has been broken by our
foreclosure.”
Only a couple of counties in North Dakota have tax sale lists or tax
sale information online, but you can find assessment data and contact
information online. Look for the county auditor’s or county treasurer’s
web page for tax sale information, contact information and assessment
information.
Ohio
Ohio is another mixed state where most of the counties sell tax deeds,
but some of them have switched over to tax liens. Counties that sell
tax liens have three different types of tax sales: tax lien sales, tax lien
foreclosure sales, and tax foreclosure sales.
Tax Liens
The county treasurer conducts tax lien sales. Even though the larger
counties sell liens, their sales are targeted to institutional buyers not
the individual investor. They auction all available liens in a single
block, which may have a purchase price of several million dollars.
The portfolio is awarded to the bidder who bids the lowest interest
rate. Bidding starts at 18% and is bid down in ¼ percent increments.
There is a 1-year redemption period for a tax lien certificate and the
certificate expires in 3 years. In order to redeem the lien the property
owner must pay the lien amount, plus the interest that was bid, as well
as a penalty of $150.00. These tax sales are not open to individual

51
investors. Like the tax sales in NYC they are only open to large
companies.
If the property owner does not redeem within the 1-year redemption
period, the holder of the tax lien certificate must foreclose before the
3-year expiration of the lien. The county prosecutor’s fees for
foreclosure are currently $2000.00 and the property will go to a
foreclosure sale. The certificate holder will only get the property if it
does not sell at the foreclosure sale. Once the property is foreclosed,
however the lien holder is entitled to 18% regardless of the interest
that was bid at the sale. The lien holder will also be paid for
foreclosure expenses and any subsequent taxes paid. Assignments of
tax liens are allowed.
Tax Deeds
Tax lien foreclosure sales are deed sales in which a previously sold
lien is being foreclosed. The opening bid in a tax lien foreclosure sale
is the amount due for the lien plus penalties, interest, foreclosure
costs, and the cost of the sale. The property is sold to the highest
bidder.
Tax foreclosure sales are foreclosure sales (deed sales) of properties

on which the county, for some reason, did not sell a lien and the
redemption period has run out. These properties are also sold at
auction to the highest bidder. The opening bid is the amount due for
taxes plus penalties and the cost of the sale.
Contact information, sale lists, and assessment data can be found

online for some Ohio counties. Look on the county auditor’s website
and the county treasurer’s website for information about tax lien sales.
For tax lien foreclosure sales and tax foreclosure sales, try the county
sheriff’s website as well.
Oklahoma
Oklahoma is currently a deed state. It was formerly a tax lien state that
also conducted tax deed sales until July, 2008 when new legislation
went into effect amending Title 68, O.S. Section 3105. This
amendment eliminated the annual October Certificate Tax Lien Sale,
52
which was previously held on the first Monday in October. Now

instead of selling the delinquent property taxes to investors the county
puts a lien on the property and resale statutes now govern properties
that remain delinquent and unpaid for three (3) years or more. The
resale auction is held annually on the second Monday of June.
The resale is actually a tax deed sale where the deed to the property is
sold to the highest bidder and the minimum bid starts at 2/3 of the
assessed value of the property or the amount due plus taxes and
penalties, whichever is less.
Oklahoma County, the largest county in Oklahoma, has detailed tax

sale information on its website as well as the ability to look up
property assessments online. Detailed instructions for bidding are
found on the Oklahoma County treasurer’s website at
http://www.oklahomacounty.org/treasurer/TaxLiens.asp.
Tulsa County also has extensive information about tax sales including
all the information that you need to register, do your due diligence,
and bid at the tax sale, on their website at
http://www.treasurer.tulsacounty.org/.
Although Canadian County still has tax lien sale information on the
county treasurer’s website, the information is old (from 2005) as is
probably no longer valid in light of the new 2008 law. The treasurer
also has resale instructions on his web site at
http://www.tmconsulting.us.com/visitor/visitor_addinfo.php?page=Re
sale Instructions&cnty=Canadian&addPageId=250, but does not
publish a list of tax sale properties online. It seems that the web page
is not updated very often.
Oregon
Oregon is a deed state. Properties are subject to foreclosure by the

county when they are delinquent for 3 years. After a 2-year
redemption period, the county acquires the deed and may sell it at
public auction to the highest bidder. The following information is
quoted from a page titled “Disposition of Tax Foreclosed Properties”
on the Multnomah County Division of Assessment, Recording and
Taxation website, which may no longer be available. However current
53
tax sale information can be found on the site at

https://multco.us/assessment-taxation/tax-title-program.
“Upon acquisition by Multnomah County all tax foreclosed real

property is first made available to the former owner of record for re-
purchase for not less than the accrued taxes, interest, and charges. If
the former owner does not repurchase the property, it is then reviewed
by the Greenspace Review Committee to determine the suitability for
public use as open space, parks, or natural areas and given the
appropriate designation. At the same time, the list of foreclosed
properties not repurchased is reviewed by the Affordable Housing
Development Review Committee to determine if any of them are
suitable for construction of a dwelling.
The tax-foreclosed properties not repurchased are then made available

to government agencies for their review and possible
acquisition. After the completion of this process, the remaining
properties are then made available to qualified non-profit corporations
or governments through the County’s Affordable Housing
Development Program for low income housing purposes. At the same
time the list of available properties are also made available through
the County’s Greenspaces Program to qualified non-profit
corporations or governments for use as open space, parks, or natural
areas. After the Board of County Commissioners has deliberated and
decided to grant or deny the requests for properties, the balance if any,
of the foreclosed properties that are deemed to be marketable are
made available for sale at a public auction.
A public auction of foreclosed properties is typically held once a

year. All auctions are oral and open to the public. The only
acceptable forms of payment are cash or cashier’s check. The
property is sold to the highest bidder who meets or exceeds the
minimum price. There is no assignment purchasing allowed and no
tax certificates are issued. All properties are sold ‘as is’. Properties
that do not sell at the public auction are placed on a future public
auction or disposed of as otherwise provided by law.
The County may enter into a private sale of certain tax-foreclosed

properties if 1) the property is valued at less than $15,000 and 2) the
local planning and zoning jurisdiction determines that the parcel is not
54
suitable for the construction or placement of a dwelling. The

County’s policy with respect to properties that qualify for private sales
is to first offer them to adjacent property owners.”
Some of the larger counties in Oregon have maps and assessment

information online. On Multnomah County’s website you can get
aerial photos, along with assessment, zoning, planning, flood plain
information and more. For smaller counties you will have to go to the
assessor’s office for this information. Some counties will do your
research for a fee. You may also want to do a title search on the
property at the county clerk’s office. As with most deed sales, no
warranty or title insurance is conveyed with the deed.
Pennsylvania
Pennsylvania is a deed state. The tax sales are handled on the county
level by the tax claim office or the county treasurer. When taxes are
delinquent for more than 1 year, the treasurer files a lien on the
property. Once the property is delinquent for 2 years the county will
sell it in what is known as an “upset sale”. The upset price, or
minimum bid, includes the delinquent taxes, municipal liens, and
court costs. Purchasers of parcels at the upset sale are responsible for
all liens on the property (including mortgage and mechanics liens) as
well as current taxes and must also pay a realty transfer fee (2% of the
assessed value). The upset sale is usually held in the fall. Some
counties will allow private bids on properties that are not sold in the
upset sale. As in the upset sale the purchaser is responsible for all
liens on the property.
A “judicial sale” may also be held once a year. It is usually in the

spring but may be any time after the upset sale. The judicial sale
consists of properties that have not been sold at the upset sale or by
private bid. These properties are sold free and clear of any liens. The
purchaser is still responsible for current taxes and the realty transfer
fee.
Properties not sold at the judicial sale are placed on a “repository” list.
Properties on this list are available for private bid. The minimum bid
amount is set by each county and may be much lower than the original
“upset price”. Properties on the repository list are conveyed free and
55
clear of all tax and municipal claims, mortgages, and liens. As in the
judicial sale the purchaser is responsible for current taxes and the
realty transfer fee. Consistent with tax deed sales in most other states,
the deed is conveyed without clear title to the property. There are no
warranties to the title, location or use of the property given in any of
these sales.
All tax sales are the responsibility of the county’s tax claim bureau.
Most of the counties in PA have some information about tax sales
available on their website. Many publish the lists for their tax sales
online. The larger PA counties also have assessment data available
online. For the smaller counties you will have to go to the assessment
department to research the properties and the mapping department to
find their location as no address is given on the sale list. You may also
want to search the property records for any liens that the tax claim
office might have missed in their search, since you can be responsible
to pay any lien holders that were not properly notified of the sale. For
this you will need to go to the county prothonotory’s office.
Although I have heard that the city of Philadelphia sells tax liens, I
have found that this is not true. The cities of Pittsburgh and
Philadelphia have what is referred to as “tax lien sales,” but they are
actually selling deeds to satisfy tax liens levied by the city. The city of
Pittsburgh actually sells redeemable deeds with a 90-day redemption
period and a 15% penalty. Philadelphia tax sales are usually
conducted by a law firm and may be held as often as once a month.
The Philadelphia tax sales are conducted by the law firm of
Linebarger, Goggan, Blair and Sampson, LLP and you can find
information about them at http://www.publicans.com/.
In addition to redeemable deed sales, in 2014 the city of Philadelphia

had their first online tax lien sale. This sale is now conducted annually
on www.RealAuction.com.
Rhode Island
Rhode Island is a lien state. The state of Rhode Island has 39

municipalities divided among 5 counties. Although there are counties
in Rhode Island, there is no county government. All local government

56
is on the municipal level. The municipal treasurer, tax collector, or

finance director, depending on the municipality, handles tax sales.
The bidding starts at 100% ownership or interest in the property and is

bid down to 10% in 10% increments; then it is bid down by 1%
increments to 1%. The lowest bid accepted is 1%. No tax lien
certificate is issued to the purchaser of the tax lien; instead a tax
collector’s deed is filed by the tax collector, or treasurer, transferring
the lien from the municipality to the purchaser. After the tax sale, the
municipal tax lien is transferred to the bidder willing to accept the
lowest percent ownership of the property. This is not the same thing
as a deed to the property, which is not issued unless the lien is not
redeemed. The redemption period is 1 year. In order to redeem the
lien the property owner must pay the lien amount plus 10% interest on
the lien amount. If the lien is redeemed after 6 months another 1%
interest is added per month.
Limited information is available online for Rhode Island

municipalities. Although tax assessment data can readily be found
online, tax sale information cannot. To get contact information and
assessment data click on Rhode Island for a list of all the
municipalities. Call the town or city hall to find out who is in charge
of collecting taxes. To get tax assessment data look for a link to
municipal government offices and then look for a link to the tax
assessor.
South Carolina
South Carolina sells redeemable deeds. Tax sales are the

responsibility of the county treasurer or the delinquent tax department.
Bidding starts at the combined amount of delinquent and current taxes
due and is bid in $25.00 increments. Payment in cash or certified
funds must be made by 5:00 P.M. on the day of the sale. If the bidder
fails to remit payment within the time allowed, a fine of up to $300
per bid may be charged.
If a property is included in the sale because of an error, the sale will

be nullified and the full bid amount with no interest will be returned
to the successful bidder.

57
The owner has one year to redeem the property, and may do so by
paying the bid amount plus 3% per quarter of a year up to 12%
interest for a full year. Any premium that was bid is returned with
interest if the property is redeemed. If the property is not redeemed,
the previous owner may request the premium from the county. The
deed is issued after the 1-year redemption period and may take some
months longer than that, depending on how busy the department
handling the tax sale is. Sales are held in the fall. Most South Carolina
counties have property assessment data online. Some counties have
tax sale lists online as well. Tax sales are referred to as “forfeited land
commission sales.”
South Dakota
South Dakota is a lien state. The county treasurer is required by law to

conduct a tax certificate sale the third Monday in December each year.
A tax certificate will be issued and sold on any property having
delinquent taxes. The interest rate is 12% per annum with a 3-year
redemption period. Premium is bid. After the 3-year redemption
period, legal notification must be given and an affidavit filed with the
county in order to receive a deed.
Most of the counties in South Dakota have small populations

compared to counties of other states. Although most South Dakota
counties do not have tax sale information online, you will be able to
search tax records and find contact information. Click on the link to
South Dakota and then the county and look for a property search link
to search assessment data. For tax sale data, look for a link to the
county treasurer.
Tennessee
The state of Tennessee sells redeemable deeds. The office of the

county trustee handles tax sales in Tennessee. In larger counties, tax
sales may be held throughout the year. The minimum bid is the total
amount of taxes owed plus fees associated with the sale. The property
is sold to the highest bidder. Full payment is required within 24 hours
of the sale by cash, money order, or cashiers check. Some counties

58
will also accept personal checks. If payment is not made in the

allotted time, legal action may be taken by the county against the
bidder.
Once the sale is confirmed, the purchaser may request a deed from the
chancery court clerk master. The confirmation date is typically 30-45
days after the date of sale. Some counties require you to wait for the
redemption period to end before issuing a deed. There is a 1-year right
of redemption. The redemption amount is the amount bid at the sale
plus interest (12% per annum). In addition, the court may award
reimbursement for costs of maintaining the property during the
purchaser’s ownership. Properties that are not purchased are bought
by the county. If property bought by the county is not redeemed, it
will then be added to the surplus property inventory at the end of the
redemption period. At that time, the county trustee's office may
conduct a surplus property sale.
The state of Tennessee has 95 counties. The larger counties have tax
assessment data and tax sale information, or at least contact
information for the tax sale online. Some counties have over the
counter deeds available for purchase. In January 2016 Shelby County
Tennessee will be the first Tennessee County to conduct an online tax
sale. The tax sale will be held on www.CivicSource.com, and will be
not only the first online tax sale for Tennessee, but the first ever
redeemable tax deed sale online as well.
Texas
Texas is a redeemable deed state and has the highest return of any lien
or redeemable deed state at 25% per six months for non-homesteaded
and non-agricultural properties. There are 254 counties in Texas. The
larger counties have tax sales 4 times a year and counties with really
large populations may even have a tax sale every month. Some
counties also have over the counter deeds available.
As with all other redeemable deed states, you must physically attend
the tax sale, however Texas counties also require that you register in
advance of the tax sale and have a bidders statement in order to
participate in the tax sale. The bidders statement is a statement signed

59
by the county assessor-collector attesting to the fact that you do not

owe any county, municipal or school taxes in that taxing jurisdiction.
Travis County requires that you request a bidders statement at least 5
days before the tax sale. Once you get a bidders statement from Travis
County, it is good for 90 days.
The Travis County tax collector also has a lot of good information on
her web site for bidders including a due diligence guide, a video
explaining the tax sale process, tax sale information, and tax sale lists.
You can even sign up to receive notices of tax foreclosure sales by e-
mail. The web site is at https://tax-office.traviscountytx.gov/foreclosure.
For most of the other counties the tax sales are handled by private law
firms. Two law firms that conduct a lot of the Texas tax sales are
Linebarger Goggan Blair & Sampson, LLP and Perdue Brandon
Fielder Collins & Mott LLP.
The redemption period is 2 years for homesteaded (owner occupied

residential) and agricultural property, and 6 months for all other
properties. The redemption penalty is 25% and the penalty is paid on
the total amount paid for the deed, not just the minimum bid amount.
The minimum bid consists of delinquent taxes, penalties and cost of
the sale. All this makes Texas an excellent state for tax deed investing.
Successful bidders must pay in full at the time of the sale, or within a
given time period; failure to do so will result in penalties of up to 25%
of the value of the property plus the cost of resale. Personal checks,
money orders, and cashiers checks (with proper ID) are accepted for
payment; cash and credit cards are not.
All bidders must be registered before the sale. In order to bid for
another person or entity, documentation of the bidder’s authority to do
so must be presented to the officer conducting the sale. Purchasers
will receive a “tax resale deed”, which is without warranty, and will
have a legal right to the property during the redemption period. . For
the smaller counties that do not require the bidder’s statement of no
taxes owed before the sale, the purchaser must furnish a statement
signed by the county tax assessor stating that the purchaser has no
known delinquent taxes owed to the county or any of it’s taxing
authorities within a couple of days of the sale. Since a property could
60
be subject to different taxing authorities, such as the county, school

district, or city, the purchaser may be responsible for additional tax
liens as well as current taxes on the property.
Many Texas counties have tax information online, but to find

information on the tax sale you will need to contact the legal firm that
is handling the sale. You can get a lot of information tax sales for a lot
of counties at the Linegarger Goggan Blair & Sampson, LLP website
at http://www.publicans.com, including tax sale lists for the regular
tax sales, resales, and struck off (over the counter) properties. The
firm of Perdue Brandon Fielder Collins & Mott LLP also has some
information online at http://www.pbfcm.com/.
Some of the larger counties will use both law firms and have more
than one tax sale going on at the same time.
Utah
Utah is a deed state, but it’s not a very good state to invest in for 2
reasons. First properties are at least 5 years delinquent before they are
sold at the tax sale. Secondly, state law allows for 2 different bidding
procedures, one of which is not advantageous to the investor. Either
the amount of the deed is bid up, starting at what is owed for back
taxes and penalties and the highest bid is accepted, or the percentage
of the property is bid down. In this instance the successful bidder is
the one that bids the full amount of taxes owed for the smallest
portion of the entire parcel.
Each May, the county treasurer (or in some counties, the county
auditor) conducts a sale of properties that are at least 5 years
delinquent. The properties to be sold are advertised in a newspaper
approximately four weeks prior to the sale. Registration prior to the
sale, along with a written sealed first bid accompanied by certified
funds for an amount of the minimum bid, may be required in order to
bid. The minimum bid amount consists of the total accrued taxes,
interest, penalties, costs, and all accrued assessments and charges that
have been certified as a lien against the property. All properties not
withdrawn or redeemed before the sale, and for which no bid is
offered, will be struck off to the county.

61
Collusive bidding is prohibited. (Which is the law in most states; both

tax deed and tax lien states) Bid sheets must be completed and money
paid immediately after being declared the successful bidder. Failure
or refusal to submit funds will result in the bidder being banned from
both further bidding and participation in future tax sales. The
successful bidder will receive a receipt on the day of the sale. A tax
deed will be issued later with the bidder’s name and address, the
property’s legal description, and the amount paid. There is no
redemption period and there is no absentee bidding allowed.
Many Utah counties have their tax sale info online; it’s just a matter
of knowing where to look. Sometimes it’s posted on the treasurer’s
website and sometimes (as it is with Salt Lake County) it is on the
county auditor’s website. Some counties do have over the counter
deeds available.
Vermont
Vermont is a lien state. The interest rate is 12% per annum (actually
1% per month) and the redemption period is 1 year. The highest
premium bid wins the lien. The lien may be redeemed within 1 year of
the sale by the delinquent taxpayer or mortgagee of the property by
paying the sale price plus interest of 1% per month. This amount is
reduced by the premium paid and interest earned on that amount.
What happens is that the purchaser of the lien receives the lien amount
plus interest and the taxpayer may use the premium amount plus the
interest on that to pay off the lien. Therefore, if you purchase a tax
lien in Vermont at premium and it is redeemed, you only receive
interest on the lien amount and you do not get your premium back.
Although the law in Vermont allows for tax lien sales, I could find no
information about any tax sales when I searched online. Tax
collection is handled by municipalities, but when I talked to municipal
tax collectors they told me that it is a very rare occurrence for a
property in Vermont to actually make it to a tax sale. Delinquency is
uncommon in Vermont to begin with, and property owners who are
delinquent usually pay up before the sale. If, however, you are lucky
enough to find a tax sale in Vermont and purchase a tax lien, and if
the lien is not redeemed within the 1-year redemption period, the tax
collector will execute a tax collector’s deed to pass title from the
62
delinquent taxpayer to the purchaser. All other liens and claims

against the delinquent taxpayer will be extinguished. The purchaser
will have to pay any current taxes due, file the deed with the county
clerk and pay a realty transfer fee.
There is not much tax data or tax sale information available online for
Vermont. In order to find out if there are any tax sales you will have
to call the tax collector in each municipality. The phone numbers for
most of the tax collectors can be found on the municipality’s website.
Virginia
Virginia is a deed state. Since there are independent cities in Virginia,

tax sales may be held by independent cities as well as counties. The
property sells for the amount of the highest bid. The court orders the
property sold free of liens and encumbrances. The purchaser gets a
special warranty deed.
Virginia’s larger cities and counties have tax assessment data and tax
sale information online. Most counties hold tax sales annually. The
city of Richmond’s tax delinquent sale properties are available year
round. The properties are offered for private sale or at public auction.
Washington
Washington is a deed state. The minimum bid includes the amount

due to the county for the tax, interest, penalties and foreclosure costs.
Bidding in most counties must be done in person, not by phone or
mail. Payment by the successful bidder must be made immediately
upon winning the bid by cashier's check, money order, certified check,
or cash. The successful bidder will receive a treasurer's deed without
any expressed or implied warranty.
There is no right of redemption for parcels sold. Exceptions to this are

the rights of a minor child or a person legally judged to be
incompetent. In those cases, there is a 3-year redemption period. As
real estate taxes are in the first lien position, the tax foreclosure
extinguishes all other encumbrances including, but not limited to,
deeds of trust, mortgages, contracts, liens, judgments and any similar

63
items. However, any local improvement assessments remain and

become the obligation of the buyer. Also, Internal Revenue liens
remain.
Tax sales in the state of Washington are the responsibility of the

county treasurer. Most counties have tax sale information online.
Some of the larger counties even have their tax sale lists available
online and update them regularly. In 2009 Thurston County and
Benton County began conducting online tax sales on
www.Bid4Assets.com. You can find the results of tax sales for the last
4 years for Benton County on the Treasurer’s website at
http://www.bentoncountytax.com/foreclosure-and-distraint.html.
Thurston County also has the results of the past year’s tax sale and tax
sale information on the county treasurer’s website at
http://www.co.thurston.wa.us/treasurer/delinquent.htm.
West Virginia
West Virginia conducts both tax lien and tax deed sales. The interest
on tax liens is 12% per annum (1% per month) and the redemption
period is 17 months. Liens that are not sold at the tax lien sale are
certified to the state. If the state purchases the account, and the
property is not redeemed within 18 months it may be sold by the
county in a “land sale.” The county sheriff handles tax collection and
tax lien sales.
West Virginia code requires that tax lien sales be held between
October 14th and November 23rd of each year. The purchaser, or an
authorized representative, must be present in order to purchase a tax
lien. Bidding starts at the amount of taxes. Premium is bid and no
interest is paid on the premium amount, however the premium is
returned to the tax certificate purchaser should the lien be redeemed.
A certificate of sale is issued to the successful bidder. If the tax lien is

not redeemed within the 17-month redemption period, the purchaser
may then apply for a tax deed through the county clerk’s office. This
needs to be taken care of right away because the lien expires after 18
months. If you wait too long to apply for a tax deed, you will lose
your investment.

64
The interest on a tax lien certificate is 1% per month and is paid on

the certificate amount and any subsequent tax payments. The lien
purchaser is also entitled to additional expenses incurred, and all
additional statutory costs paid applicable to the lien.
Subsequent taxes may be paid by the lien holder, as they become due,
in order to protect the purchase. If such taxes are not paid, the
property is again offered for sale at the sheriff's tax lien sale for the
appropriate year. Any lien that is not sold at the sheriff's sale is
certified to the West Virginia State Auditor. The state auditor is the
ex-officio commissioner of forfeited and delinquent lands. Former
owners then have an 18-month period to redeem the property from the
state auditor's office.
The state supervises a second sale at the county courthouse. The

parcels sold at these tax sales are delinquencies that were certified to
the state auditor at the sheriff's sales but were not redeemed from the
state auditor's office within the statutory 18 months. A deputy
commissioner’s sale purchaser must fulfill certain requirements to
secure a deed to the property from the deputy commissioner. The
purchaser must do this within 30 days following the sale or lose all
benefits of the purchase. For an explanation of what must be done to
secure a deed, it would be best to contact the West Virginia State
Auditor’s office. A purchaser can obtain a tax deed from the deputy
commissioner within about 4 months of the sale. The purchaser is
required to pay a deed preparation fee and the deed-recording fee.
A tax deed, either from the clerk of the county commission as the
result of a purchase at a sheriff's sale, or from the deputy
commissioner as the result of a purchase from his sale, does not in
itself convey absolute title to the property. Rather, it is a quitclaim
deed conveying whatever right, title or interest was held by the state
or one of its political subdivisions for nonpayment of taxes.
At both of these tax sales, a purchaser stands the chance of purchasing

nonexistent land that was the outcome of a double or an incorrect
assessment. Although the "buyers beware" principle generally applies,
refund statutes exist for both sales. A purchaser should contact the
sheriff and/or deputy commissioner on the procedure for obtaining a
refund in the event that the purchase is ascertained to be nonexistent.
65
You can find out more about the county land sales (deed sales) on the
state auditor’s website at
http://www.wvsao.gov/CountyCollections/LandSales.aspx.
Wisconsin
Wisconsin is a tax deed state, but not a very good state for investors.
Delinquent tax properties are foreclosed by the county and sold at
market value. Not a good deal for the tax deed investor, especially
considering that a non-warranty quit claim deed is issued and
properties are sold “as-is.” Also the purchaser is responsible for any
additional fees such as permits, soil testing and title search fees. If you
are still interested in buying tax foreclosed properties in Wisconsin,
you may be able to find a list of county-owned properties for sale on
the county treasurer’s website. Assessment data and property maps are
also available online.
Wyoming
The state of Wyoming is a lien state. The interest earned on liens is

15% per annum plus a penalty of 3% of the lien amount. The
redemption period is 4 years. The lien expires 6 years from the date of
issue. The following information was taken from the Laramie County
Treasurer’s website:
“State statute provides a tax lien purchaser interest at 15% per annum
in addition to a 3% penalty the day of purchase. Subsequent year taxes
may be paid by the purchaser and also earn 15% interest.
Four years from the date of the tax sale, the treasurer will accept
applications and issue tax deeds for unredeemed real property to
purchasers upon proof of compliance with the statutory notice
requirements. A tax deed cannot be issued by the county treasurer
after six years have lapsed since the original date of sale.”
Pre-registration for the sale is required. You must hand in a completed

W-9 form and get a bid number. The bidding procedure in Wyoming
is by random selection as described below by the Laramie County
Treasurer:

66
“A participant of the sale cannot pick and choose properties for

purchase. Instead, the treasurer announces each delinquent property
by owner name and amount due. After each announcement, a number
is drawn. The participant's number matching the number drawn has
the option to purchase the lien or pass. In the case of a pass, another
number is drawn until the lien is purchased. This process is repeated
until all liens are sold.”
Payment must be made the day of the sale in cash or certified funds.
In some counties personal checks and certain credit cards will also be
accepted as payment. A “certificate of purchase” is issued to the
buyer. In Laramie County, the county retains the certificate of
purchase and issues a receipt to the buyer.
There are 23 counties in Wyoming. Laramie County, which has the

largest population, has detailed tax sale information online. You can
also get statistics from past tax sales for Laramie County on the
county treasurer’s website at
http://webgate.co.laramie.wy.us/_departments/_treasurer/tax_sale.asp.
It is the county treasurer who is responsible for collecting taxes and

conducting tax sales in Wyoming.

67
About the Author

Joanne Musa, the Tax Lien Lady
Joanne M. Musa is the creator of TaxLienLady.com and Author of The Build

Your Profitable Tax Lien Portfolio training course. Ms. Musa’s articles on tax lien
and tax deed investing appear all over the internet. Her easy to follow step-by-step
guides to investing in tax lien certificates and tax deeds have earned her the
reputation of The Tax Lien Lady. Through her web site www.TaxLienLady.com,
she has helped thousands of people around the country and now around the world
to invest profitably in tax lien certificates and tax deeds.
As the owner of Tax Lien Consulting LLC, she has spent the last few years
teaching people just like you how to buy profitable tax lien certificates and tax
deeds. She has a full line of learning materials and coaching services.
Ms. Musa holds a B.A. degree in Biochemistry from Rutgers. She is also a
National and World Champion Master Weightlifter. She made history when in
2009 she was the first woman in the United States chosen as head coach for the
men’s weightlifting team to the first Weightlifting Youth World Champions held
in Chang Mai, Thailand.
Joanne has been married for 29 years to her husband Bill. They live in the Pocono
Mountains with their three sons.
TaxLienLady.com is a web site

owned by Tax Lien Consulting LLC,
a company specializing in education
and coaching for tax lien and tax
deed investors. Tax Lien Consulting
LLC is based in East Stroudsburg,
Pennsylvania.
TaxLienLady.com provides information for investors who want to reap the

benefits of investing in tax lien certificates and tax deeds and learn how to build
their own highly profitable portfolio of tax lien certificates or tax deeds.

68
Related Resources
Tax Lien Investing Tips - Our blog with articles, tips, resources and information
related to investing in tax lien certificates and tax deeds.
Tax Lien Manager Software – Customized software that automates the business
of investing in tax lien certificates. State versions are available for Arizona,
Florida, Indiana, New Jersey, South Carolina, and Nassau County, NY.
Build Your Profitable Tax Lien Portfolio - the 8-lesson online course that will
take you step-by-step through the 7 steps that you need to follow in order to build
your own profitable portfolio of tax lien certificates or tax deeds.
Tax Lien Investing Basics – This is the course that you need if you don’t quite
know how to get started. Learn the basics of tax lien and tax deed investing. This
program is also under $200, and is a companion to the Tax Lien Lady’s State
Guide for finding the best place for YOU to invest. It’s based on the first 2
lessons of the 8-lesson Build Your Profitable Portfolio course.
More Profit From Tax Liens – Tax Lien Lady’s newest home study course.
Learn strategies to make more money from your tax liens and redeemable deeds,
and ways to make money from tax sale properties without even going to the tax
sale.
Buying Tax Liens Online – This is a comprehensive course with step-by-step

training for purchasing online tax liens. It includes Tax Lien Lady’s Guide to
Online Tax Lien Sales.
Online Tax Deed Sales – Now that you know how to purchase tax liens online,
learn how to buy tax deeds online and how to do your due diligence for online tax
deeds.

69

StateGuide - Tax Liens PDF

Uploaded by

Copyright:

Available Formats

StateGuide - Tax Liens PDF

Uploaded by

Document Information

Original Title

Copyright

Available Formats

Share this document

Share or Embed Document

Sharing Options

Did you find this document useful?

Is this content inappropriate?

Copyright:

Available Formats

StateGuide - Tax Liens PDF

Uploaded by

Copyright:

Available Formats

What is the purpose of the book?

What is the purpose of the book?

What are some of the risks involved in tax lien and tax deed investing?

What are some of the risks involved in tax lien and tax deed investing?

Tax Lien Lady’s

UPDATED FOR 2016

All Rights Reserved

This book is dedicated to my husband Bill, and to my three sons Billy,

I would also like to thank Deborah Welaish-Sutphen, Kathe Bettis,

© Copyright 2010-2016 Tax Lien Consulting, LLC. All rights reserved.

© Copyright 2010-2016 Tax Lien Consulting, LLC. All rights reserved.

© Copyright 2010-2016 Tax Lien Consulting, LLC. All rights reserved.

I originally wrote this as an appendix to my e-book Tax Lien Investing

I began to research county websites; when I couldn’t find the

Whether you’re looking for information on tax deeds or tax liens, I

Information about tax sales, especially for larger counties, in most

Happy and Prosperous Investing,

Tax Lien Consulting, LLC

© Copyright 2010-2016 Tax Lien Consulting, LLC. All rights reserved.

How to Use This Book

will have to continue to pay taxes on purchases (whether liens or

© Copyright 2010-2016 Tax Lien Consulting, LLC. All rights reserved.

© Copyright 2010-2016 Tax Lien Consulting, LLC. All rights reserved.

Here are the states that have tax lien sales:

© Copyright 2010-2016 Tax Lien Consulting, LLC. All rights reserved.

© Copyright 2010-2016 Tax Lien Consulting, LLC. All rights reserved.

© Copyright 2010-2016 Tax Lien Consulting, LLC. All rights reserved.

Here are the states that have tax deed sales:

© Copyright 2010-2016 Tax Lien Consulting, LLC. All rights reserved.

States in Alphabetical Order

Many of the counties in Alabama have tax sale information online as

Alaska is a deed state. The state of Alaska has 16 “boroughs,” and 11

© Copyright 2010-2016 Tax Lien Consulting, LLC. All rights reserved.

The municipality forecloses properties that have been in default. If

Since Arizona allows for the electronic registration of tax lien

forwarded to the county treasurer for issuance of a Treasure’s Deed.

Arizona counties have a lot of information online; always try the

© Copyright 2010-2016 Tax Lien Consulting, LLC. All rights reserved.

In Arkansas, tax sales are handled by the state, not by local

The following information was gleaned from the Commissioner of

“Bids by mail must be received by the Commissioner of State Lands

© Copyright 2010-2016 Tax Lien Consulting, LLC. All rights reserved.

Although the redemption period is very short, as in most deed states,

California is also a true deed state with no redemption period and no

© Copyright 2010-2016 Tax Lien Consulting, LLC. All rights reserved.

Colorado is a lien state. The county treasurer conducts tax sales in

Registration prior to the sale is required, and you must be present at

© Copyright 2010-2016 Tax Lien Consulting, LLC. All rights reserved.

The state of Connecticut has 8 counties but no county government. All

© Copyright 2010-2016 Tax Lien Consulting, LLC. All rights reserved.

The 3 counties in Delaware sell redeemable deeds. The rules that

According to information on the Kent County Sheriff’s website, tax

Tax sale information online for Delaware counties is limited. There is

© Copyright 2010-2016 Tax Lien Consulting, LLC. All rights reserved.

Tax assessment data and contact information is available online on the

© Copyright 2010-2016 Tax Lien Consulting, LLC. All rights reserved.

county auctions by going to http://www.grantstreet.com/clients/client-

Georgia is a redeemable deed state. Georgia sells deeds with a 1-year

In Georgia, the county tax commissioner is responsible for conducting