State-by-State Tax Lien Certificate and Tax Deed Sale Summary

Below you will find a quick state-by-state reference detailing who to contact for information relating to delinquent property tax sales, if there are tax lien certificate sale auctions, if there are tax deed sale auctions, if there is a interest fee and what the rate is, if there is a penalty fee and what the rate is, if there is a redemption period and the length, when the auctions occur, what the bidding procedure is and if there are over-the-counter sales.

State: Contact: Tax Lien Sales: Tax Deed Sales: Hybrid Deed Sales: Interest Rate: Penalty Rate: Redemption Period: Auction Date: Bidding Procedure: Over-the-Counter Sales:
  Alabama   Tax Collector   Yes   No   No   12%   No   3 years   May   Premium   Yes
  Alaska   Tax Collector   No   Yes   No   No   No   No   Varies   Bid Up   No
  Arizona   Treasurer   Yes   Yes   No   16%   No   3 years   February   Bid Down   Yes
  Arkansas   Tax Collector   No   Yes   No   No   No   30-Day   Varies   Bid Up   No
  California   Tax Collector   No   Yes   No   No   No   No   Varies   Bid Up   No
  Colorado   Treasurer   Yes   No   No   +9% above the federal rate.   No   3 years   November   Bid Down   Yes
  Connecticut   Tax Collector   No   No   Yes   18%   No   6 Months   Varies   Bid Up   No
  Delaware   Treasurer   No   No   Yes   18%   No   6 Months   Varies   Bid Up   No
  Florida   Treasurer   Yes   Yes   No   18%   No   2 Years   May   Bid Down   Yes
  Georgia   Treasurer   No   No   Yes   No   20%   1 Year   Varies   Bid Down   No
  Hawaii   Tax Collector   No   No   Yes   12%   No   1 Year   Varies   Bid Up   No
  Iowa   Tax Collector   Yes   No   No   24%   No   2 years   June   Bid Down   No
  Idaho   Treasurer   No   Yes   No   No   No   No   Varies   Bid Up   Yes
  Illinois   Tax Collector   Yes   No   No   No   18%   2 or 3 years   Varies   Bid Down   Yes
  Indiana   Tax Collector   Yes   No   No   10%   10% to 15%   1 year   October   Premium   Yes
  Kansas   Tax Collector   No   Yes   No   No   No   No   Varies   Bid Up   Yes
  Kentucky   Tax Collector   Yes   No   No   12%   No   1 Year   October   Premium   No
  Louisiana   Tax Collector   No   No   Yes   12%   5%   3 Years   Varies   Bid Down   No
  Maine   Tax Collector   No   Yes   No   No   No   No   Varies   Bid Up   No
  Maryland   Tax Collector   Yes   No   No   6% to 24%   No   6 Months to 2 Years   May   Premium   Yes
  Massachusetts   Tax Collector   No   No   Yes   No   16%   6 Months   Varies   Bid Up   No
  Michigan   Tax Collector   No   Yes   No   No   No   No   June   Bid Up   No
  Minnesota   Tax Collector   No   Yes   No   No   No   No   Varies   Bid Up   No
  Mississippi   Tax Collector   Yes   No   No   18%   No   2 Years   Varies   Premium   Yes
  Missouri   Tax Collector   Yes   No   No   10%   No   1 Year   Varies   Premium   Yes
  Montana   Tax Collector   Yes   No   No   10%   2%   2 or 3 Years   July   Premium   No
  Nebraska   Tax Collector   Yes   No   No   14%   No   3 Years   March   Bid Down   Yes
  Nevada   Tax Collector   No   Yes   No   No   No   No   April   Bid Up   No
  New Hampshire   Tax Collector   No   Yes   No   No   No   No   Varies   Bid Up   No
  New Jersey   Tax Collector   Yes   No   No   18%   4% to 6%   2 Years   Varies   Bid Down and Premium   No
  New Mexico   Tax Collector   No   Yes   No   No   No   No   Varies   Bid Up   No
  New York   Tax Collector   No   Yes   No   No   No   No   Varies   Bid Up   No
  North Carolina   Tax Collector   No   Yes   No   No   No   No   Varies   Bid Up   No
  North Dakota   Tax Collector   No   Yes   No   No   No   No   Varies   Bid Up   No
  Ohio   Treasurer   Yes   Yes   No   8%   No   1 Year   May   Bid Down or Bid Up   No
  Oklahoma   Treasurer   Yes   Yes   No   8%   No   2 Years   June   Random Selection or Impartial Drawing   Yes
  Oregon   Treasurer   No   Yes   No   No   No   No   Varies   Bid Up   No
  Pennsylvania   Tax Collector   No   Yes   No   No   No   No   Varies   Bid Up   No
  Rhode Island   Tax Collector   No   No   Yes   10%   1% per month after 6 months   1 Year   Varies   Premium   No
  South Carolina   Tax Collector   Yes   No   No   No   3% to 12%   1 Year   Varies   Premium   No
  South Dakota   Tax Collector   Yes   No   No   10%   No   3 or 4 Years   Varies   Bid Down   Yes
  Tennessee   Tax Collector   No   No   Yes   No   10%   1 Year   Varies   Premium   No
  Texas   Tax Collector   No   No   Yes   No   25%   6 Months (Non-Homestead) 2 Years (Homestead)   Varies   Bid Up   No
  Utah   Tax Collector   No   Yes   No   No   No   No   May   Bid Up   No
  Vermont   Tax Collector   Yes   No   No   12%   No   1 Year   Varies   Premium   No
  Virginia   Tax Collector   No   Yes   No   No   No   No   Varies   Premium   No
  Washington   Tax Collector   No   Yes   No   No   No   No   Varies   Premium   No
  West Virginia   Tax Collector   Yes   No   No   12%   No   18 months   Varies   Premium   No
  Wisconsin   Tax Collector   No   Yes   No   No   No   No   Varies   Bid Up   Yes
  Wyoming   Tax Collector   Yes   No   No   15%   3%   4 Years   Varies   Premium   No