Tax deed states offer the opportunity to buy tax-delinquent properties at a fraction of their market value. Often, these states host auctions where investors can bid for such properties at a little higher than the cost of unpaid taxes owed by previous owners. Many such states also wipe away existing liens and mortgages. So, investing in tax deed states can be advantageous for tons of real estate investors. 

If you ever wondered which states are tax deed states, how tax deed auctions work, or how to win them, this guide can help.  We have created a comprehensive map of all the tax deed states in the United States, providing vital notes and insights on navigating investing in tax deed sales across states.

What are Tax Deed States?

Tax deed states are states that allow interested parties to directly purchase real property from the county through a process called tax deed sale. Tax deed sales occur when property owners fail to pay property taxes for a specified period. Then, the local government issues a tax deed which enables them to sell the property to collect delinquent taxes. 

Tax lien and Tax deed sales are similar but often apply to different circumstances. Tax lien sales give the tax lien investor a tax certificate instead of a deed, which may later be given after the expiration of a redemption period. In contrast, Tax deed sales give the real estate investor a Collector’s Deed to the property immediately after the sale. Check out this article, If you’d like to learn more about tax certificates in real estate investing. 

Most tax deed properties sell at 50 to 90% below market value. For instance, you could bid on a tax-defaulted auction assessed by the tax assessor at $91,000 and pay $9,000 whereas market assessment places the property value at $200,000.  Besides, you’ll find tons of tax deed properties, ranging from residential homes to commercial buildings and vacant land. Many tax deed states primarily handle their auctions physically, but it’s possible to buy online. See our guide on buying tax certificates online. 

List of Tax Deed States: Which States are tax deed states? 

Alaska

• Type: Tax deed
• Tax deed Authority: Boroughs
• Auction Type: In-person & Online
• Frequency:  Varies by Burroughs
• Bidding process: Sealed bids, & Premium bids.
• Interest Rate/Penalty: Varies
• Redemption Period: Varies up to 1 year
• Relevant Laws: Alaska Statutes 29.45 Sec 320

Investing in tax deed sales in Alaska can be the avenue to purchase some interesting properties. For instance, Grays Harbor County tax foreclosure listings in 2023 included a unique home in Oceanic City built using former locomotive cars placed on real train tracks, and a coffee stand in Elma.  You can also find valuable undeveloped lucrative properties such as the recent Liberty Harbor property auction that yielded over $1.75 million recently. For most Counties in Alaska, the redemption period is up to 1 year, although many might shorten it depending on the circumstances.

Arkansas

• Type: Tax Deeds
• Tax deed Authority: Commissioner of State Lands
• Auction Type: In-person & Online
• Frequency:  Annual, usually June through October
• Bidding process: Sealed bids, & Premium bids.
• Interest Rate/Penalty: Varies
• Redemption Period: 30 days and 90 days for litigation
• Relevant Laws: Arkansas Code Annotated 135.00.19

If you’re looking to invest in Arkansas tax deed sales, you stand to have your capital moving much faster.  Arkansas has one of the shortest redemption periods of about 30 days although previous owners also have another 90 days for Litigation. After this, the title transfers may be made to the purchaser (the consensus is allowing a few more months or obtaining a successful judgment through Quiet Title Action).

Also, the Commissioner of State Lands (COSL) handles the tax deed sales process for all 75 counties. The COSL website also provides listings for all properties eligible for upcoming tax sales. That said, besides most auctions happening via the COSL, some Counties also have special auctions, which are held once yearly.

Illinois 

Type:  Hybrid, Tax deeds and liens 

Tax deed Authority: Counties

Auction Type: In-person & Online Auction

Frequency:  Liens: Annually in October – December, Deeds: varies 

Bidding process: Sealed bids & live auctions.

Interest Rate/Penalty: Varies

Redemption Period: 1 – 2 ½ years

Relevant Laws: Article 222 Property Tax Code. 

Illinois uses both the tax lien and tax deed system. Redemption periods for vacant non-farm property, commercial or industrial properties, or a residential building with more than 7 units is 1 year. Residential properties of less than 6 units have a redemption period of 2 ½ years. Within 6 months of the tax deed sales, if the owner challenges the certificate, they will pay the sale amount plus a set interest fee (usually 12%). 

If it happens within 1 year, they will pay double the penalty fee, and up to 4 times the penalty fee if they try to redeem after 2 years. If there’s no redemption, then the tax buyer gets the deed after winning the bid at the auction. 

Counties in Illinois often hold two distinct sales; delinquent tax sales, and scavenger tax sales. Delinquent tax sales are the first auction and whatever isn’t sold will be auctioned at the Scavenger sales. Following the 2024 amendment, Scavenger tax sales are now optional (previously it was conducted every two years). 

Recently, a new law was passed that lowers interest penalties in Counties with over 3 million people ( specifically Cook County)  from 18% per annum to 9% per annum for taxes due after the 2023 tax year.  This does not affect your investments in tax deed properties but it means that a lesser number of properties will be available in upcoming auctions. 

Indiana

Type:  Hybrid, Tax deeds and liens 

Tax deed Authority: Counties

Auction Type: In-person & Online Auction

Frequency:  Liens: August to October, Deeds, exact time varies

Bidding process: Sealed bids & live auctions.

Interest Rate/Penalty: Varies

Redemption Period: 1 year.

Relevant Laws: The Indiana Code Title 6 – 1.1 

Indiana also operates as a tax lien and tax deed state. Usually, there are two sales: a standard lien sale and a commissioner sale. The standard lien sales issue tax certificates giving the investor the right to collect owed property plus an interest rate from the homeowner. 

After the tax lien sale, redemption costs are 110% of the minimum bid offered at the sale if redeemed within 6 months and 115% of the minimum bid offered at the sale after 6 months. On top of the redemption cost, the owner must also pay all taxes and special assessments paid by the buyer since the sale and interest (5% per year) on the amount the buyer paid for the property over the minimum bid. Subsequently, you must file a petition for the tax deed within the expiration of the redemption period. After the tax deed is given, the previous owner has within 60 days to contest the deed transfer.

However, if the tax lien sale for a property didn’t sell in the first round, it’s offered in the Commissioner’s Sale. This time, there’s a lower starting bid and a shorter redemption period of 120 days. And if it doesn’t sell again, you can purchase it outright as tax deeds. 

Also, tax deed investors should be on the lookout for attractive investments from Counties like St. Joseph County and Lake County where properties have higher potential of turning up profits in interest or appreciating if you get the tax deed. 

These tax liens and deeds sales are held annually, from late August through October. Specific dates are usually finalized by June.

Maine 

Type: Tax deed

Tax deed Authority: Municipalities

Auction Type: In-person

Frequency:  Varies

Bidding process: Multiple steps involving real estate brokers before auctions.

Interest Rate/Penalty: 8% on average

Redemption Period: Up to 2 years (varies)

Relevant Laws: Title 36 Maine Revised Statutes

Before now Municipalities in Maine handled tax deed sales at auctions exclusively. New changes now require them to attempt selling such tax-foreclosed properties through real estate brokers (a total of three attempts). After which they can now handle auctions of properties that weren’t sold through the brokers. The goal is to sell at a higher rate than auctions would have commanded. 

So tax deed investors may purchase at higher rates, and then there are new rights to owners to be able to challenge the sale price and calculation of excess proceeds even when they receive some money. These changes make the process more challenging. However, the new legislature is still unfolding and is slated to take effect in July 2024. If you wish to participate in tax deed sales in Maine, you’ll need to carefully review the laws and build your knowledge on how it affects the properties you’re interested in. 

Michigan 

Type:  Hybrid, Tax deeds and liens 

Tax Deed Authority: Counties

Auction Type: In-person & Online Auction

Frequency: Annually between June and August

Bidding process: Live auctions

Interest Rate/Penalty: Varies

Redemption Period: 1 year.

Over the Counter: Yes (Surplus).

Relevant Laws: The General Property Tax Act (Act 206 of 1893) & MCL 211.67a – 211.83

As a tax deed state, Michigan provides opportunities to get auctioned properties at discounted rates of their true market value. Previously the Michigan housing market witnessed a lot of foreclosures due to COVID-19 in 2020. However, that has since leveled out in 2022. Still, there are hundreds of foreclosed properties auctioned across Counties in Michigan. Find many available listings on the Michigan County Tax Auction website.

Counties across Michigan also host auctions in-person, online, or a mixture of both. There are no fixed interests or minimum bid amounts but it should begin at slightly higher than the unpaid taxes. Property owners also have a 1 year redemption period to redeem their property after a tax deed sale.

Minnesota

Type:  Tax deed known as Tax Forfeiture

Tax deed Authority: Counties

Auction Type: In-person & Online Auction

Frequency:  Varies on a Needed basis

Bidding process: Sealed bids & live auctions.

Interest Rate/Penalty: Varies

Redemption Period: Varies

Relevant Laws: Minnesota Statutes Chapter 279: Delinquent Real Estate Taxes

Minnesota operates a tax forfeiture system which is slightly different from the traditional tax deed system. When property taxes remain unpaid for 2 to 3 years, the county initiates the tax forfeiture process. Throughout the process, the county sends notices to the owner informing them of deadlines and potential consequences. Next, a public hearing may be held to finalize the forfeiture decision, after which the land becomes tax-forfeited. 

Then the land is held by the state “in trust” for local taxing districts (like counties and schools) who benefit from the eventual sales. As earlier said, the recent Supreme Court ruling may likely challenge this practice where Minnesota holds all surplus funds. So there are growing reforms concerning how Minnesota counties handle surplus funds most likely giving such to previous owners. There might be further shifts in the tax deed legislature which might ultimately increase the values of forfeiture properties available for investments. Nevertheless, Minnesota’s tax auction system is generally investor-friendly. With a greater understanding of the rapidly shifting legal landscape, you can enjoy a smoother investment process.

Nevada

Type:  Tax Liens & Deed

Tax deed Authority: Counties

Auction Type: In-person & Online Auction

Frequency:  Annually between July and November

Bidding process: Sealed bids & live auctions.

Interest Rate/Penalty: Varies

Redemption Period: Varies

Over the Counter: No

Relevant Laws: Nevada Revised Statute 361.585

Nevada combines the best of tax lien and tax deed sales providing various opportunities for investments. On the aspect of tax lien investing, you can net up to 12%. Also, concerning tax deeds investing, Nevada offers a unique intersection of high growth potential. So whether you’re looking at the glamor of Las Vegas or more overlooked regions like Pahrump and Reno, you’ll find profitable foreclosure properties. Also, most Counties in Nevada host tax deed sales annually at different dates. which happens annually. Exact dates vary by county and auctions generally happen in person. There are also no redemption periods after the tax deed sale. Once the deed is recorded, ownership is transferred to the winning bidder. Online auctions are also becoming increasingly popular although smaller counties might favor in-person auctions. 

Louisiana

Type:  Tax Lien and Redemption Deeds

Tax deed Authority: Local parishes

Auction Type: In-person and online.

Frequency:  Liens: May to June, Deeds: As Needed

Bidding process: Sealed bids & live auctions.

Interest Rate/Penalty: Varies

Redemption Period: 3 years

Over the Counter: No

Relevant Laws: Louisiana Revised Statutes Title 47 Chapter 6

Louisiana uses a “tax title sale” process which is a mix of both tax lien and tax deed sale. In this tax title sale, the winning bidder gets a tax lien, not immediate ownership. The property owner has a redemption period to pay the delinquent taxes, penalties, and interest to regain ownership. 

After the redemption period expires, the tax title holder can initiate judicial proceedings to acquire full ownership. For residential properties, the tax lien period is 3 years. When redeeming, the original owner pays the bid amount plus 5% per annum. There’s also a monthly 1% attached until redemption. 

After three years, the lien purchaser can file to quiet the title and gain full ownership of the property. Recently, several Counties like St. Tammany announced tax deed sales of 1, 700 delinquent properties coming up in July. Many such tax deed sales can be found on County websites, Sheriff’s office websites, or public notice websites.  Nevertheless, several aspects of Louisiana are highly susceptible to climate change impacts leading to higher insurance costs and potential damage. Hence, while investing in tax deed sales in Louisiana can be profitable, you need to factor in those climate concerns to make the best property selections. 

Rhode Island

Type:  Tax Deed

Tax deed Authority: Tax Collector’s office

Auction Type: In-person & Online Auction

Frequency:  Annually (exact date varies)

Bidding process: Live auctions.

Interest Rate/Penalty: 1% monthly (12% Annually)

Redemption Period: Varies

Over the Counter: No

Relevant Laws: Title 44 of the Rhode Island General Laws

Rhode Island also uses a hybrid tax lien and deed system. As a tax deed state, most counties across Rhode Island, allow the previous owner to redeem within six months after sales. In such a scenario, they pay a penalty of 10% of the purchase price. But the precise redemption period is 1 year after the sale date and a set interest of 1% per month making 10% per year.  That said, Rhode Island is known for its panoramic coastlines, making it a prime location for your real estate investing. As long as you do your due diligence, you can find lucrative deed properties that can yield healthy profits. 

New Hampshire 

Type:  Tax Deed

Tax deed Authority: Counties

Auction Type: In-person & Online Auction

Frequency: Annually, anytime

Bidding process: Sealed bids & live auctions.

Interest Rate/Penalty: Varies

Redemption Period: 2 Years

Relevant Laws: New Hampshire Revised Statutes

Back in 2020, New Hampshire Governor, Chris Sununu issued an emergency moratorium stopping foreclosures which was interpreted by a significant number of municipalities for up to 2 years. While some stopped taking ownership of homes for unpaid taxes, others continued doing so. Nevertheless, the consensus in 2024, is a notable number of properties up for the tax deed sales in 2023 and 2024. 

As a real estate investor looking to invest in tax deeds in New Hampshire, there are plenty of opportunities. Some of the best real estate markets in New Hampshire are in Concord, Dover, Manchester, and Rochester. 

You can find listings on the NH Tax Deed & Property Auctions website, although municipalities generally feature theirs on their websites. Also, most tax deed sales in New Hampshire can net the purchaser an interest of 18% per year if redeemed. If not, Housing market forecasts by Zillow note an average New Hampshire home value at $454,948 indicating a robust market. 

West Virginia

Type:  Hybrid – Tax Liens and Deeds

Tax deed Authority: West Virginia State Auditor

Auction Type: In-person & Online 

Frequency:  Lien sales are annual. Deed sales hold as needed

Bidding process: Premium

Interest Rate/Penalty: 12% on Liens

Redemption Period: 18 months on Liens

Relevant Laws: West Virginia Code Chapter 11A

In West Virginia, Tax lien and tax deed sales hold differently. Generally, tax lien sales in West Virginia hold around October to November, In contrast, Deed sales hold on an as-needed basis. There properties that were not sold during the Lien sale are held by the County for 18 months before being auctioned.  

Since 2022, tax lien and deed sales are now handled by West Virginia’s State Auditor. The goal is to discreetly pick real estate investors more likely to transform foreclosed properties into viable real estate structures. You can find listings on the West Virginia Auditor’s website.

According to West Virginia’s Auditor J.B McCuskey, “The auctions that we held started to push the property into either the neighbors’ hands, the city’s hands, the county’s hands, or the economic development/land bank’s hands.” So if you are prioritizing purchasing properties in hopes of owning them or transforming them into economic opportunities, West Virginia is right for you.

Virginia 

Type:  Tax Deed

Tax deed Authority: Counties

Auction Type: In-person

Frequency:  Annually, exact dates vary

Bidding process: Oral or Premium bids

Interest Rate/Penalty: 18%

Redemption Period: Varies

Relevant Laws: Title 58.1 – Chapter 8 of the Virginia Code

Most Counties in Virginia especially Franklin County, King and Queen, and Halifax offer in-person auctions. These County governments have similar auction processes. There you’ll be required to a 25% or $1,000 deposit to register to participate on the Auction day. You’ll also be required to pay the remaining 75%  on that same day. 

The deposit amount you placed will be applied toward your winning bid. If you don’t win any properties, you’ll get a full refund of your deposit. Also, some counties host more than one auction in a year giving you more opportunities to find lucrative tax deed sales. 

Washington 

Type:  Tax Deed

Tax deed Authority: Counties

Auction Type: In-person & Online 

Frequency:  Annually, exact dates vary

Bidding process: Premium bids

Interest Rate/Penalty: Varies

Redemption Period: Varies

Relevant Laws: Washington State 84.66 RCW

For most tax deed sales in Washington, you might need to pay up in cash if you win upfront or within 5 days. Washington State also calls their auctions “foreclosure sales” but the process is essentially the same. There are usually tons of properties available on these foreclosure auctions. 

For instance, a 12-story D.C. office that sold in 2023 at notably less than market value, is being converted into a Longfellow building of 161 apartments. Washington is also one of the many tax deed states selling not just residential and commercial properties but undeveloped lots. Depending on the County, you’ll find properties fitting all kinds of budgets. As long as you carry out your due diligence across Counties and properties, you will find a good deal of properties you want. 

Florida

Type:  Tax liens and deed

Tax deed Authority: Counties

Auction Type: In-person & Online 

Frequency:  Liens in May, Deeds throughout the Year

Bidding process: Sealed, oral, or premium bids.

Interest Rate/Penalty: 18%

Redemption Period: 2 years

Relevant Laws: Florida Statute 197.522 

Tax deed sales in Florida are capped at 18 percent, but on average, you can expect up to 10 percent interest rates. Often auctions across Counties, whether online or in-person require a non-refundable deposit. These Tax deed sales also happen monthly,  yearly, or anything in between depending on the Counties’ preferences. That said, Florida combines the concept of tax lien and tax deed sales. So, bidders typically purchase tax lien certificates. Thereafter if it’s not been paid off, the holder of the tax lien certificate forces a public auction of the property called a tax deed sale. The returns will pay off the tax lien certificate holder and other costs. 

Tax deed sales in Florida also include all kinds of interesting properties. For instance, in St Lucie County, the largest unpaid property tax lien for a 96-acre property home to the Old Sinners Golf Course was sold to a specialty firm in June for an unpaid tax bill of about $1.4 million. 

Georgia

Type:  Hybrid, Tax deeds and liens

Tax deed Authority: Counties

Auction Type: In-person & Online.

Frequency:  Annually, exact dates vary

Bidding process: Live auctions & Premium

Interest Rate/Penalty: 20%

Redemption Period: 1 year

Relevant Laws: O.C.G.A. § 48-4-40 et seq.: Tax Sales

Georgia is considered a tax deed state, However, its delinquent property tax auctions often feature redeemable tax deeds. So you have opportunities to invest in tax liens and tax deeds. Tax deed sales in Georgia allow you to win up to 20% interest in about a year if the owner redeems their property. 

There are also opportunities for additional yearly extensions which the property owner can redeem to pay an additional 10%. So in year two, to pay 30%, and in year 3, it’s 40%, and in year 4, it’s 50%. This continues until the Foreclosure is filed. For the majority of Counties, if the property isn’t redeemed in one year, you could foreclose and acquire ownership for significantly less than market value. Also because Georgia’s redemption requires upfront payment by interested parties, foreclosures that happen typically end in ownership. The majority of Counties in Georgia handle their auctions in-person but some like Fulton County now have online auctions. 

California

Type:  Tax deed

Tax deed Authority: Counties

Auction Type: In-person & Online 

Frequency:  Annually, exact dates vary

Bidding process: Sealed, oral, or premium bids.

Interest Rate/Penalty: No

Redemption Period: No, but they can challenge sales validity.

Relevant Laws: California Revenue and Taxation Code 

California operates under a tax deed system, determined by Counties. Counties also host auctions in-person or online with the largest delinquent properties listed on the California Department of Tax and Fee Administration (CDFTA) website. Many auctions like Humboldt County, require a deposit (e.g. $2,500) before they can place bids on any property. And California does not have a redeemable period. Once buyers receive the deed, they have ownership over the property. 

However, previous owners have 1 year to challenge the validity of the tax deed sale. California tax deed sales usually also attract tons of investors. It’s not uncommon to have over 2,000 people attending a tax deed sale in Los Angeles County, making the process pretty competitive. This is because purchasing a tax deed sale in California often brings many lucrative returns. After winning a property at the auction, you may receive the actual deed within 60 to 70 days.

Texas

Type:  Redeemable Deeds

Tax deed Authority: Counties

Auction Type: In-person & Online Auction

Frequency:  Monthly, usually first Tuesday

Bidding process: Sealed bids and live auctions.

Interest Rate/Penalty: 25-50%

Redemption Period: 1 or 2 years.

Relevant Laws: Texas Property Tax Code Chapter 34

One of the best places to make tax deed investments is in Texas because Texas offers one of the highest guaranteed rates. In Texas, Redemption periods are 1 year for commercial properties and 2 years for homestead properties. 

If the previous owner redeems their property within the 1st year, you’ll receive 25%  of the purchase price. And if the property owner redeems in the 2nd year, the fee increases to 50%. Although Texas holds tax deed sales every month, only the larger counties do this.

After the auction, you can still buy unsold tax-sale properties at a later private sale. These are usually called strike-off properties, where you can offer to even pay less than the back tax amount. Due diligence is vital to invest strategically in strike-off properties. 

Although many counties in Texas hold their auctions in person, some like Harrison County, Burnet County, Angelina, and Gregg County have since moved it online. Counties host these auctions at different times of the year and often list the properties on the county websites. 

Ohio

Type:  Hybrid – Tax deeds and liens 

Tax deed Authority: Counties

Auction Type: In-person & Online Auction

Frequency:  Liens, Varies, Deeds: Monthly

Bidding process: Premium: Negotiated and bulk sales

Interest Rate/Penalty: 18%

Redemption Period: 1 year

Relevant Laws: Ohio Revised Code Chapter 5721.35

Ohio is one of the tax deed states that calls its auctions Sheriff sales. Most Counties also require you to register and deposit about $500 or more which would be applied to your purchase if you win or be refunded if you don’t. 

Ohio’s tax deed sales can be for multiple properties or one property. For instance, a small rural county can create auctions of small properties separately, or larger counties might bundle higher-value properties together, bringing sales prices to millions of dollars. 

Two more aspects make tax sale deed sales in Ohio different.  You won’t be required to bring an additional quiet title action to take possession of an insurable title. 

Ohio also has two distinct tax sales processes. The Ohio Negotiated sales, where the County Treasurer discreetly awards the purchaser with a great track record of investment and financial stability, even when they didn’t make the highest bid. There are also opportunities to negotiate the attorney fees, foreclosure proceeds, and other aspects of the sale. The second, Bulk sales, follows the traditional bidding process, where you can bid down the interest rates that usually bring at 18 percent.

Also, in January 2024, Ohio proposed a new legislature to ensure buyers owed no delinquent taxes on any properties before they could invest in new tax deed sales.

According to Montgomery County Treasurer John McManus during testimony before Ohio Senate Ways and Means, the new law would improve integrity and accountability. It would help fight housing blight and close loopholes for real estate speculators looking to avoid taxes. The bill won’t likely affect your investments that much. And it might help improve the quality and value of properties available for tax deed sales. 

New Mexico

Type:  Tax Deed

Tax Deed Authority: New Mexico Taxation and Revenue Department

Auction Type: In-person

Frequency:  Annually, anytime

Bidding process: Live auctions & Premium

Interest Rate/Penalty: Varies

Redemption Period: 2 years

Relevant Laws: New Mexico Tax Statutes

When planning to invest in tax deeds, the New Mexico real estate market offers many great avenues around cities like Albuquerque, Las Cruces, Rio Rancho, Santa Fe, and Roswell. That said, most tax deed auctions happen entirely in person by County Treasures. Most properties sold at public auctions in New Mexico have up to a 120-day Federal (IRS) Redemption period. 

However, it’s possible for redemption to go up to 2 years, to which former owners will pay all outstanding taxes, interests, or penalties. One thing that makes New Mexico stand out is that, unlike many other states, the tax deed sale does not extinguish other liens. So you should always do your homework to ensure you know if there are outstanding liens and how they add or subtract to the profits you can expect. 

Kansas

Type:  Tax Deed

Tax deed Authority: Counties

Auction Type: In-person & Online Auction

Frequency:  Varies (between August and October)

Bidding process: Premium bid

Interest Rate/Penalty: Varies

Redemption Period: 1-3 years

Relevant Laws: Kansas Statute Article 21 Ch 79-2101

Some tax deed states like Kansas sell a redeemable tax deed, which owners have more time to redeem after the tax sale. Residential homes have up to 2 years and homestead properties have about 3 years after the sale. Homestead properties can also be partially redeemed with the option to further extend the time before tax foreclosure. That said, some counties may consider factors like property abandonment which might result in shortening the redemption period to 1 year after the sale. Even so, thoroughly research the property’s market value to assess your potential profit margin. 

Idaho

Type:  Tax Deed

Tax deed Authority: Counties

Auction Type: In-person 

Frequency:  Varies 

Bidding process: Premium

Interest Rate/Penalty: Varies

Redemption Period: No

Over the Counter: Some Counties

Relevant Laws: Idaho Code Sections 63-1003 to 63-101

Idaho is a great state for tax deed investors that can prove advantageous to invest in tax deed properties suitable for rental. Note that rental property suitability isn’t guaranteed. It’s up to you to consider the property’s condition and location. Still, Idaho’s growing economy fueled by population influx, rising incomes, and job growth points towards long-term advantageous real estate investments. Counties like Wendell, Burley, Heyburn, New Plymouth, and Shelley have recently shown property value appreciation. Idaho also has no redemption period after tax deed sale. Previous owners may only redeem if the validity of the tax deed process is challenged within 1 year after the tax sale.

Hawaii

Type:  Redemption Deed

Tax deed Authority: The Hawaii Department of Taxation (DOTAX)

Auction Type: In-person

Frequency:  Varies 

Bidding process: Premium

Interest Rate/Penalty: Varies

Redemption Period: 12 months

Relevant Laws: Hawaii Revenue Statues 

Investing in tax deed sales in Hawaii may seem like a dream if you consider that it’s the only island state in the US. Hawaii is known for its stunning natural beauty and the real estate market there offers advantages to investors and residents alike. Hawaii also offers plenty of tax deed properties every year. Plus, many County governments have a redemption period of 1 year, and interest rates climb as high as 12% per year. 

But you should never forget to do your homework. The Island is known for its active volcanoes and there are tons of high-risk zones for lava. Some prime locations for a tax deed investor include Puna, and Kau subdivisions such as Hawaiian Paradise Park, Kapoho Vacationland, Milolii Beach Lots, and Hawaiian Beaches. With careful assessment, you can purchase worthwhile investments.

New York

Type:  Hybrid – Tax lien and Deed

Tax deed Authority: Boroughs

Auction Type: In-person & Online Auction

Frequency:  Annually

Bidding process: Premium on Deeds

Interest Rate/Penalty: 20% on Liens, Deeds: varies 

Redemption Period: No

Relevant Laws: New York Real Property Tax L § 1112 (2023)

New York is a hybrid tax lien and deed state. Homeowners have a redemption period to reclaim the property by paying back taxes and penalties. The redemption period varies between two and four years depending on the property type. But this can be shortened to 1 year, especially for vacant or abandoned property. Even so, Some counties are still split between tax liens and tax deeds. Two Counties, Nassau and Suffolk County sell tax lien certificates. Others like Buffalo, Pennsylvania, and Ohio County sell tax deeds to everyone. A few like Manhattan, Staten Island, and King County don’t sell tax liens to individuals but to banks. 

Beyond that, the state of New York is already actively rewriting its legislature surrounding tax liens and tax deed sales in response to the Tyler vs Hennepin supreme court decision, which we talked about at the onset. That said the changes would mostly likely affect how the Counties deal with surplus. Even so, buying a tax lien certificate or tax deed property in New York is one of the best investments. But like everything else, make sure you’re certain about how you’re going to sell the property before investing. 

North Carolina

Type:  Tax Deed

Tax deed Authority: Counties

Auction Type: In-person & Online Auction

Frequency:  Varies

Bidding process: Multi-step process combining tax foreclosure sale, and premium bidding with a 10-day upset bid period. And subsequent sale and surplus

Interest Rate/Penalty: Varies

Redemption Period: Varies

Over the Counter: Yes

Relevant Laws: North Carolina Revised Statutes 

For most tax deed auctions in North Carolina, the successful bidder isn’t usually the one at the auction venue. Usually, the highest bidder does not receive the property immediately. Often the County leaves it open in hopes of an upset bid for a set number of hours or days. The unique bidding process uses the waiting period to push up the sales price. Subsequently, properties that don’t sell at the auction will be put on a “surplus lands list”. You can also consider that list to buy a property at the lowest price possible. Don’t forget that most bidding values would be below actual market value. But it’s vital to do your diligence to make sure you are getting a worthwhile investment. 

South Carolina 

Type:  Tax Deed

Tax deed Authority: Counties

Auction Type: In-person & Online Auction

Frequency:  Annually in October – December

Bidding process: Sealed bids & live auctions.

Interest Rate/Penalty: 3% per quarter, maxed at 12% per year

Redemption Period: 1 year

Relevant Laws: South Carolina Code of Laws Title 12, Chapter 51

A recent South Carolina Court of Appeals case (Cutter & Company, LLC v. Stafford Funding Group LLC(Op. No. 2024-UP-016) regarding the tax sale of two parcels of land comes to mind. The delinquent taxpayer and a mortgage holder appealed the tax deed sale, arguing that the county should have divided the property before selling and that the sale price was in surplus. The law stipulates that the tax deed supersedes and cancels any other liens in place. The court ruled against the taxpayer on both points. Dividing the property is not mandatory for the county. The sale price exceeding the tax debt wasn’t also enough to prove excessiveness. 

While this is an unpublished decision and does not impact existing tax deeds and liens, there are some key takeaways real estate investors should consider. First always thoroughly check to see if the property can be divided for tax sale purposes. Be aware the tax collector has the discretion in deciding to divide property before the sale. 

And also the legal landscape regarding the excessiveness of tax sales is evolving due to that recent Supreme Court decision. So you must remain aware of potential developments and how they might influence your investment strategy. Also note that in South Carolina, some liens with higher priority than the tax lien may survive the sale (e.g. federal tax liens). Conduct a title search before investing.

That said, as a tax deed state, South Carolina gives the previous owner about 12 months to redeem the tax deed property. The interest rate on redemption also increases quarterly. This means the first 3 months would be 3% of the bid amount, Months 4 to 6, 6% of the bid amount, and months 7 to 9, 12% of the bid amount. Overall, it should be at most the amount of the original bid.

Connecticut 

Type:  Hybrid – Liens & Redeemable Deeds

Tax deed Authority: Municipalities

Auction Type: In-person & Online Auction

Frequency:  Annually, varies throughout the year

Bidding process: Sealed bids & live auctions.

Interest Rate/Penalty: 1% monthly

Redemption Period: 6 months – 1 year

Relevant Laws: Connecticut General Statutes Chapter 12-156 – 12-16

Tax liens and tax deed sales in Connecticut take precedence over other liens on a property including a mortgage. Connecticut often sets the interest rate at 18% annually on the tax deed sale. However, there’s a catch, the Redemption period is generally set at six months in most counties. And if the previous property owner seeks to redeem within that six months, they pay half which is 9%. This interest rate is quite low for many real estate investors. However, the housing market is very competitive due to low inventory. Therefore, it’s quite possible to make significant income selling or if the investor is interested in rental income. That said, doing your homework, helps you avoid tax deed properties that may not bring significant value. 

Massachusetts 

Type:  Hybrid – Tax Lien and Deed

Tax Deed Authority: Municipalities

Auction Type: In-person

Frequency:  Varies

Bidding process: Sealed bids & live auctions.

Interest Rate/Penalty: Varies

Redemption Period: 6 months

Relevant Laws: Massachusetts General Laws Chapter 60, 31 -70 

Massachusetts auctions both tax lien certificates and tax deeds offering different investment opportunities. However, the method of auctioning this depends on the local municipalities. Some municipalities opt to offer tax liens individually, with a set 16% interest rate and a redemption window of six months. Other municipalities impose the 16% interest directly on the property owners and instead auction the property via tax deed sales. Many municipalities sell tax deeds or tax liens as individual sales, while others sell them in bulk to bigger investors. Hence, if you’re looking to invest in tax deeds in Massachusetts the best place for clarity is County websites and public notice boards. Even so, there have been instances, where Massachusetts courts sometimes return the property to the previous owner following a legal battle. Even in such cases, the legal bidder is entitled to the interests plus initial investment. 

Delaware

Type: Redeemable Deed

Tax Deed Authority: County Department of Finance or County Financial Officer

Frequency:  Varies

Bidding Process: Premium

Auction Types: In-person and online

Interest Rate/Penalty: Varies

Redemption Period: 1 year with 20% interest or 60 days with 15% penalty

Relevant Laws: https://delcode.delaware.gov/title25/index.html

All three counties in Delaware, hold tax deed sales, with the sheriff managing the auctions and the county’s financial department holding the final say on bids. Unlike other states, Delaware offers a shorter window for the original owner to reclaim the property. They only have 60 days to pay the winning bid amount plus a 15% fee. However, some counties may allow a one-year redemption and a 20% interest. 

Delaware’s real estate market is also currently strong. So, whether you are interested in agricultural lands, beach properties, or properties you can quickly turn for profits, Delaware’s tax deed sales often boast a variety of options.

Tennessee

Type:  Tax Deed

Tax deed Authority: Counties

Auction Type: In-person & Online Auction

Frequency:  varies by county

Bidding process: Premium

Interest Rate/Penalty: 12%

Redemption Period: 1 year

Over the Counter: Some Counties do, and others have “Surplus property sales” after the redemption period.

Relevant Laws: Tennessee Code Annotated (TCA) Title 67, Chapter 5, Part 27

As one of the Redeemable deeds states, Tennessee offers an interest rate of an average of 12% in one year. So, even if the owner redeems within two weeks or ten months, you’re entitled to your interest. However, most Counties host multiple sales throughout the year. Investing in a tax deed state like Tennessee can be worthwhile considering the state’s growing population, and stable real estate market. Key real estate markets in Tennessee to consider when looking for tax deed properties include Johnson City, Strawberry Plains, Waynesboro, Chattanooga, Knoxville, and Memphis.

North Dakota

Type:  Tax Deeds

Tax deed Authority: Counties

Auction Type: In-person & Online Auction

Frequency:  Annually, usually Third Tuesday in November

Bidding process: Premium.

Interest Rate/Penalty: Varies

Redemption Period: 1 year

Over the Counter: Yes, varies by County

Relevant Laws: North Dakota Century Code Sections 57-28-01 – 57-28-29

One unique aspect of tax deed sales in North Dakota is that the IRS has a right to redeem the property within 120 days after the sale. Hence it’s important to look out for any outstanding liens on a tax-sale property. Some Counties determine that the IRS may pay the actual amount the bidder paid for the property plus a 6% per annum interest and other expenses that exceed income received. But this interest isn’t always guaranteed. 

Beyond that, investing in North Dakota guarantees stable prices, high demand, and historically high appreciation rates. Some North Dakota real estate markets to consider include Grafton, Wahpeton, West Fargo, Valley City, and Minot. As long as you thoroughly research, you can find appropriate tax deed properties. 

Oklahoma

Type:  Tax Deed

Tax deed Authority: Counties

Auction Type: In-person

Frequency:  Annually in June

Bidding process: Sealed bids & live auctions.

Interest Rate/Penalty: Varies

Redemption Period: Varies

Over the County: Yes varies by County

Relevant Law: Oklahoma Statutes Title 68 

As a tax deed state, Oklahoma has a variety of property options ranging from single-family homes to land with row crop and open range land. Also, Oklahoma has no redemption period on the properties won at auctions. When you win, the property becomes yours. However, the rules vary slightly from one County to the next. You also need to know what type of deed you’ll obtain and the quality or defects the property might have. Oklahoma also has a “Surplus Lands” list where you can find properties that did not sell at the auction. These unsold properties can still yield valuable properties. Still, always consider Federal IRS-type lines, and municipal liens as they might still affect your potential property. Do your homework, and you can make good investments in tax deed properties in Oklahoma. 

Oregon 

Type:  Tax Deed

Tax deed Authority: Counties

Auction Type: In-person & Online Auction

Frequency:  Annually, October to November

Bidding process: Sealed bids & Live auctions

Interest Rate/Penalty: Varies

Redemption Period: No

Over the Counter: No

Relevant Laws: Oregon Revised Statutes (ORS) Chapter 312

Real estate investors typically pick Oregon because of its diversified markets. So you can expect all kinds of properties ranging from single-family homes to vacant land. Tax deed sales in Oregon are one of the many ways to invest in real estate in the state. Some key cities and communities to focus on include Portland, Salem, Eugene, and Corvallis. These are known for their robust economy, strong job market, steady population growth, and diverse population. 

Pennsylvania

Type:  Tax Deed

Tax deed Authority: Counties

Auction Type: In-person & Online 

Frequency:  Annually, with Upset sales held in the Fall, and Judicial Sales anytime after

Bidding process: “Upset Sale”, first with Premium Bidding, followed by “Judicial Sale.”

Interest Rate/Penalty: Varies

Redemption Period: No

Over the Counter: Yes through the “repository” list with County Acceptance

Relevant Laws: Pennsylvania Statutes Title 72-5860

As one of the tax deeds states, Pennsylvania is a great place to make a secure investment. Also, there is no redemption period in this state, but some counties may provide a nine-month redemption period, depending on the circumstances. However, the tax deed laws are a little more complicated. Usually, Pennsylvania has three types of sales: upset sales, judicial sales, and repository sales. Upset sales are the first tax deed sale, held at auctions at the county level. Do note that all outstanding liens and judgments will still be attached to properties at this sale. The next is the judicial sale also held in the county. 

Here the judge removes liens and judgements such as deeds of trust or mortgages. But the property tax lien remains. Most tax deed investors consider purchasing at the judicial sales. The third county tax deed sale handles leftover properties from the judicial sale. Here you might find properties at exceptional discounts. Don’t forget to thoroughly weigh all considerations. 

Utah

Type:  Tax Deed 

Tax deed Authority: Counties

Auction Type: In-person & Online 

Frequency:  Annually in May or June

Bidding process: Premium

Interest Rate/Penalty: 18%

Redemption Period: No

Over the Counter: Yes, in Some Counties

Relevant Laws: Title 59, Chapter 2 Utah Code

As a tax deed state, Utah is one of the states with no redemption period after the sale. So, whichever property you win at the auction becomes yours. Also, properties not sold at the auction may be later sold for a discounted price. Also, Utah consistently ranks as one of the top states for real estate investors looking for stable income and stunning properties. Plus, home prices in Utah are up due to high demands and low supply, making the state a worthy place for your real estate investments. With careful research of tax deed properties you are interested in, you can reach your investment goals. 

Wisconsin

Type:  Tax Deed

Tax deed Authority: Counties

Auction Type: In-person & Online Auction

Frequency:  Annually

Bidding process: Sealed bids & live auctions.

Interest Rate/Penalty: Varies

Redemption Period: No

Over the Counter: No

Relevant Laws: Wisconsin Statutes Chapter 75

As a tax deed state, Wisconsin has no redemption period after its tax deed sales. Many Counties list upcoming auctions on the Wisconsin Surplus website. That said, a recent bill signed into law requires that counties give preference to former owners or heirs and beneficiaries when selling properties and that the County must list properties up to 240 days after acquiring them. Already, most tax-delinquent properties are redeemed before tax foreclosure action. So, it’s still possible to find noteworthy properties at the right price.

State	Deed Type	Auction Dates	Maximum Interest rates	Auction Types	Redemption Period
Alaska	Tax Deeds	Annually (Anytime)	Varies	In-person & Online (Sealed bid, open, & online)	Varies up to 1 year
Arkansas	Tax Deeds	June through October	Varies	In-person & online (Sealed, oral, or premium)	30 days
California	Tax Deeds	Annually(Anytime)	No	In-person & online (Sealed, oral, or premium)	No
Idaho	Tax Deeds	Annually (Anytime)	Varies	In-person	No
Kansas	Tax Deeds	Annually (Anytime)	Varies	In-person & Online (Premium)	1- 3 years
Maine	Tax Deeds	Annually (Anytime)	8%	In-person (Multi-step involving brokers)	Up to 2 years
Michigan	Tax Deeds	Annually (July to November)	Varies	In-person (Live auctions)	1 year
Minnesota	Tax Deeds (Tax Forfeiture)	Varies on as needed	Varies	In-person & online auction (Sealed bids & live auction)	Varies
New Hampshire	Tax Deeds	Annually (Anytime)	Varies	In-person & Online (Sealed bids & live auctions)	2 years
New Mexico	Tax Deeds	Annually (Anytime)	Varies	In-person & Online (Live auctions & Premium)	2 years
North Carolina	Tax Deeds	Varies	Varies	In-person & Online (Multi-step; Tax foreclosure sales, Premium bidding, & Upset bid)	Varies
South Carolina	Redeemable Deeds	Annually between October to November	3% per quarter (12% per year)	In-person & Online (Live auctions & Sealed bids)	1 year
North Dakota	Tax Deeds	Annually (November)	Varies	In-person & Online (Premium)	1 year
Oklahoma	Tax Deeds	Annually (June)	Varies	In-person & Online (Live auctions & Sealed bids)	Varies
Oregon	Tax Deeds	Annually (Oct-Nov)	Varies	In-person & Online (Live auctions & Sealed bids)	No
Pennsylvania	Tax Deeds	Annually (Anytime)	Varies	In-person & Online (Upset sale with Premium bidding followed by Judicial sale)	No
Utah	Tax Deeds	Annually (May)	19%	In-person & Online (Premium)	No
West Virginia	Hybrid – Tax Lien & Tax Deeds	Annual Lien sales, Deed sales as needed	12% on Liens, Varies on deeds	In-person & Online (Premium)	18 months on Liens, None on Deeds
Virginia	Tax Deeds	Annually (Anytime)	18%	In-person (Oral auctions or Premium)	Varies
Washington	Tax Deeds	Annually (Anytime)	Varies	In-person & Online (Premium)	Varies
Wisconsin	Tax Deeds	Annually(Anytime)	Varies	In-person & Online (Live auctions & Premium)	No
Florida	Tax Deeds & Tax Liens	Liens: May | Deeds: Monthly	18%	In-person/Online (Sealed, Oral or Premium bids)	2 Years
Illinois	Tax Deeds & Tax Liens	Liens: Oct-Dec | Deeds: Varies	Varies	In-person & Online (Live auctions & Premium)	1 – 2 ½ years
Indiana	Tax Deeds & Tax Liens	Liens: Aug-Oct | Deeds: Varies	Varies	In-person & Online (Live auctions & Sealed bids)	1 year
Nevada	Tax Deeds & Tax Liens	Annually between July and November	Varies	In-person & Online (Live auctions & Sealed bids)	No
New York	Tax Deeds & Tax Liens	Annually (Anytime)	20% on Liens, Deed Varies	In-person & Online (Premium)	No
Ohio	Tax Deeds & Tax Liens	Liens: Varies | Deeds: Monthly	18%	In-person & Online (Premium: Negotiated & bulk sales)	1 year
Connecticut	Liens & Redemption Deeds	Annually (Varies)	1% monthly	In-person & Online (Live auctions & Sealed bids)	6 months to 1 year
Delaware	Redemption Deeds	Varies	Varies	In-person & Online (Premium)	1 year with 20% interest or 60 days with 15% interest
Georgia	Redemption Deeds	Annually	20%	In-person & Online (Live auctions & Sealed bids)	1 year
Hawaii	Redemption Deeds	Annually	12%	In-person(Premium bids)	12 months
Louisiana	Tax Lien and Redemption Deeds	Liens: May-June | Deeds: As Needed	12%	In-person & Online (Live auctions & Sealed bids)	3 years
Massachusetts	Redemption Deeds	Annually (Anytime)	Varies	In-person(Live auctions & Sealed bids)	6 months
Rhode Island	Redemption Deeds	Annually(Anytime)	12%	In-person & Online (Live auctions)	Varies
Tennessee	Redemption Deeds	Annually(Anytime)	12%	In-person & Online (Premium)	1 year
Texas	Tax Liens and Deeds	Monthly	25% per 6 months	In-person(Live auctions & Sealed bids)	6 Months to 2 Years

 

Frequently Asked Questions (FAQ)

Is Florida a tax deed state? 

Yes, Florida is a tax deed state.  If property taxes go unpaid, the county can seize and auction the ownership at a public sale. Florida hosts tax deed auctions throughout the year, with an average interest of 18% for real estate investors and a redemption period of 2 years.

Is Georgia a tax deed state? 

Yes, Georgia is a tax deed and tax lien state. If property taxes are not paid for a specified period, the county can sell the property at a public auction to recoup the money owed.  The previous owner can redeem within 1 year with a 20% penalty + 10% for each subsequent year until the buyer files foreclosure to gain ownership.

Is California a tax deed state?

In a tax deed state like California, if property taxes go unpaid for an extended period (typically five years), the county can seize the property and sell it at a public auction to recover the owed taxes. The winning bidder at this auction receives a tax deed, granting them ownership of the property.

Is Texas a tax deed state?

Yes, Texas is a redeemable deed state. The government sells liens and deeds on properties with unpaid taxes allowing the buyer to collect the owed taxes plus interest  (usually 25% – 50%) from the owner. The owner retains ownership unless they fail to redeem the property within 1 to 2 years depending on the County. 

Is Ohio a tax deed state?

Ohio is considered a hybrid tax sale state with options to purchase both tax lien certificates and tax deeds depending on the state of the tax delinquency process. Interest rates are maxed at 18% and previous owners have 1 year to redeem.

Is NC a tax deed state?

Yes, North Carolina is a tax deed state. This means if property taxes go unpaid for a certain period, the county seizes the property and sells it at auction. The winner receives a tax deed and ownership of the property.

Is North Carolina a tax deed state?

Yes, North Carolina is a tax deed state. If property taxes go unpaid, the county auctions the property and the winner gets ownership through a tax deed. North Carolina has multiple steps in the bidding process beginning from tax foreclosures, to premium bidding and upset bid periods.

Is Arizona a tax deed state?

No, Arizona is a tax lien state, not a tax deed state. This means the county sells a lien on the property for unpaid taxes, and the buyer has to go through foreclosure to get a deed. The annual returns on tax lien certificates is 16% on average in Arizona. 

Is Indiana a tax deed state?

Yes, Indiana is a hybrid tax lien and tax deed state.  This means if property taxes aren’t paid within a set timeframe of 1 year, the county can sell the property at auction. Indiana sells tax lien certificates between August to October, but tax deed sales happen anytime. The winning bidder receives a tax deed, granting them ownership of the land.

Is Michigan a tax deed state?

Yes, Michigan is a hybrid tax lien and tax deed state.  This means when property taxes go unpaid for a designated period, the county holds a public auction to sell tax lien certificates or tax deeds to recoup the owed taxes. The winner of tax lien certificates earns interest on paying owed taxes while the winner of tax deeds gains full ownership of the property

Is Virginia a tax deed state?

Yes, Virginia is a tax deed state. If property taxes remain unpaid for a specific period (which varies from one county to the next), the local government can seize the property and sell it at a public auction to recover the owed taxes and any associated penalties.

Is Colorado a tax deed state?

Yes, Colorado is a lien state. Unlike a tax deed state, the borrower keeps the deed to the property while the lender holds a lien on the title. If the loan is not repaid, the lender must go through a court foreclosure process to seize and sell the property.

Is Florida a tax lien or deed state?

Florida is a hybrid tax sale state. If property taxes go unpaid, Florida first auctions off tax lien certificates. The winner receives interest on the unpaid taxes until the property owner redeems the property by paying the back taxes and fees. If the property taxes remain unpaid after the tax lien certificate stage, the county can eventually take ownership and sell the property through a public auction. The winner of this auction receives a tax deed, gaining ownership of the property. Tax liens earn on average 18% with a 2-year redemption period.

Is Louisiana a tax deed state?

Louisiana offers tax liens and redemption deeds but is primarily a tax deed state. Local parishes across Louisiana sell tax lien certificates at varying interest rates with a 3-year redemption period. If not redeemed, the certificate holder essentially gets a tax deed and receives full ownership of the property. 

Is Arkansas a tax deed state?

Yes, Arkansas is a tax deed state. This means if property taxes go unpaid for a certain period, the state seizes the property and sells it at a public auction to recoup the owed taxes. The winner of the auction receives a tax deed, which makes them new owners of the property. However, owners can redeem 30 days after the tax sale.

Is ga a tax deed state?

Yes, Georgia is a tax deed state. This means County governments can seize property if property taxes go unpaid for a designated period This is sold to a bidder who pays the owed taxes. The winning bidder also gets the tax deed, granting them ownership of the land.

Is Missouri a tax deed state?

No, Missouri is a tax lien state. In a tax lien state, when property taxes go unpaid, the county sells a lien on the property, not the property itself. The buyer of the tax lien certificate earns interest on the unpaid taxes until the property owner redeems the property by paying the back taxes and any associated fees. If the property isn’t redeemed, the lien holder may need to go through a foreclosure process to acquire a deed and full ownership.

Is Oklahoma a tax deed state?

Yes, Oklahoma is a tax deed state. Tax deed sales typically happen in June in different Counties. Oklahoma also has no redemption period. Whoever wins the bid at the public auction to recoup owed taxes, is given full ownership of the property. 

Is Pennsylvania a tax deed state?

Yes, Pennsylvania is a tax deed state.  When property taxes go unpaid for a specific period, typically around two years or more, the county takes action to collect the owed taxes. Pennsylvania uses a multi-step bidding process of an upset sale, followed by premium bidding and then a judicial sale. These tax deed sales are held at different times of the year. 

Is Georgia a tax lien or deed state?

Georgia is a hybrid tax lien and tax deed state. Usually, tax lien certificates in Georgia are sold at up to 20%. And if the owner fails to redeem, the winning bidder is granted ownership of the land.

Is Massachusetts a tax deed state?

Yes, Massachusetts is a hybrid tax lien and tax deed state. However, Counties choose to either sell tax lien certificates, tax deeds, or both. For the tax deed sale,  If the property owner doesn’t redeem the property by paying the back taxes and associated fees, the municipality sells it at a public auction. The winning bidder receives a tax deed, which makes them owners of the property.

Is New Jersey a tax deed state?

No, New Jersey is a tax lien state. This means that if property taxes go unpaid, the state sells a lien on the property, not the property itself.

Is North Carolina a tax lien or tax deed state?

North Carolina is a tax deed state. If property taxes go unpaid for a certain period, the county seizes the property and sells it at a public auction to recoup the owed taxes. The winner of the auction receives a tax deed, granting them full ownership of the land.

Is Washington a tax deed state?

Yes, Washington is a tax deed state. This means if property taxes go unpaid for an extended period (typically three years or more), the county can foreclose on the property and sell it at a public auction to recover the owed taxes. The auction’s winner receives a tax deed, which gives them complete ownership of the land. 

Is Wisconsin a tax deed state?

Yes, Wisconsin is a tax deed state. If property taxes go unpaid for a certain period, the county can acquire ownership of the property and sell it at a public auction to recoup the owed taxes. Wisconsin also has no redemption period for tax deed sales property. The winning bidder becomes the owner in no time.