Deed Atlas
Tax lien and tax deed sales by state, 2026-2027
Which states sell tax lien certificates and which sell the property (tax deeds), the most interest or penalty the law allows, how long owners have to redeem, and when sales happen. ✓ = checked on the official statute text on 2026-11-08. Counties set their own dates and lists: always confirm on the county's page.
| State | Sale | Max rate or penalty | Redemption | Next / timing | Law |
|---|---|---|---|---|---|
| Alabama | lien | 12% a year | 3 years | Spring (April to June), county by county | Ala. Code § 40-10-122 |
| Alaska | deed | - | 1 year before the borough or city takes title, then it may sell | Set by each borough or city | Alaska Stat. § 29.45.290 to 29.45.480 |
| Arizona | lien | 16% a year, bid down | 3 years, then the certificate holder may foreclose | February 2027 (county posts the day) | A.R.S. § 42-18053 (rate), § 42-18112 (February sale), § 42-18152 (3 years) ✓ |
| Arkansas | deed | - | Before the sale; no redemption after the Commissioner's sale | Statewide auctions run by the Commissioner of State Lands through the year | Ark. Code § 26-37-101 and following |
| California | deed | - | Ends the day before the sale | Each county, usually once or twice a year | Cal. Rev. & Tax. Code § 3691 and following |
| Colorado | lien | 9 points above the Federal Reserve discount rate (set each year) | 3 years | October to November | C.R.S. § 39-12-103 |
| Connecticut | redeemable deed | 18% a year | 6 months | Set by each town | Conn. Gen. Stat. § 12-157 |
| Delaware | redeemable deed | 15% (per statute) | 60 days after the sale is confirmed | Sheriff (monition) sales, by county | 9 Del. C. § 8749 and following |
| District of Columbia | lien | 18% a year | At least 6 months; then a foreclosure suit | Once a year, usually July | D.C. Code § 47-1361 |
| Florida | lien | 18% a year, bid down (3% minimum unless bid to 0%) | Until a tax deed is issued; deed application after 2 years | on or before 1 June 2027 | Fla. Stat. § 197.172 (18%), § 197.432 (sale), § 197.502 (deed after 2 years) ✓ |
| Georgia | redeemable deed | 20% premium in year one, 10% for each later year | 12 months (the right can be ended by notice after that) | Tuesday 1 December 2026 (first Tuesday) | O.C.G.A. § 48-4-42 |
| Hawaii | redeemable deed | 12% a year | 1 year | Each county | Haw. Rev. Stat. § 246-60 |
| Idaho | deed | - | Before the county takes the tax deed | Each county, often summer | Idaho Code § 63-1005, § 31-808 |
| Illinois | lien | Up to 18% per 6 months, bid down (penalty) | 2 to 2.5 years (residential) | Annual sale set by each county; Cook County: 15 December 2026 | 35 ILCS 200/21-215 |
| Indiana | lien | 10% of the minimum bid if redeemed in 6 months, 15% after | 1 year | August to October, by county | Ind. Code § 6-1.1-25-2 |
| Iowa | lien | 2% a month (24% a year) | 1 year 9 months | Monday 21 June 2027 | Iowa Code § 446.7 (date), § 447.1 (2% a month), § 447.9 (1 year 9 months) ✓ |
| Kansas | deed | - | Before the judicial sale | County foreclosure sales | K.S.A. § 79-2801 and following |
| Kentucky | lien | 12% a year (certificate of delinquency) | Until the holder forecloses (after 1 year) | County clerk sale in summer | KRS § 134.452 and following |
| Louisiana | lien | 5% penalty plus 1% a month (tax sale title since 2024) | 3 years | By parish, spring and summer | La. R.S. § 47:2243 |
| Maine | deed | - | 18 months after the tax lien certificate | Towns sell foreclosed property by sealed bid or auction | 36 M.R.S. § 942 and following |
| Maryland | lien | Set by each county (Baltimore City 18%; many counties 6% to 20%) | 6 months, then the buyer may sue to foreclose | Mostly May to June | Md. Code, Tax-Prop. § 14-820 |
| Massachusetts | lien | 16% a year (tax title) | Until the land court forecloses | Towns take the title; some auction tax titles | M.G.L. c. 60 |
| Michigan | deed | - | Before the county forecloses (March 31) | County foreclosure auctions, August to October | MCL § 211.78m |
| Minnesota | deed | - | Before forfeiture to the state | County land sales of tax-forfeited land | Minn. Stat. ch. 282 |
| Mississippi | lien | 1.5% a month (18% a year) | 2 years | Annual county sale in late summer | Miss. Code § 27-45-3 |
| Missouri | lien | Up to 10% a year (8% on later taxes paid) | 1 year (90-day notice rules apply) | Monday 23 August 2027 | RSMo § 140.150 (date), § 140.340 (interest) ✓ |
| Montana | lien | 10% a year plus a 2% penalty | 3 years (2 for some subdivided land) | July, by county | MCA § 15-16-102, § 15-17-125 |
| Nebraska | lien | 14% a year | 3 years | Monday 1 March 2027 | Neb. Rev. Stat. § 77-1802 (date), § 45-104.01 (14%) ✓ |
| Nevada | deed | - | 2 years before the county treasurer takes title | County trustee sales | NRS ch. 361 |
| New Hampshire | lien | 18% a year (municipal tax lien) | 2 years | Towns usually hold the lien themselves | RSA ch. 80 |
| New Jersey | lien | Up to 18%, bid down, plus a 2% to 6% redemption penalty | 2 years before the holder may foreclose | Each municipality, usually once a year | N.J.S.A. § 54:5-32, § 54:5-61 |
| New Mexico | deed | - | Before the state auction | Statewide auctions by the Taxation and Revenue Department | NMSA § 7-38-67 |
| New York | deed | - | Before the county forecloses | County foreclosure auctions; New York City sells liens to a trust (not open to the public) | RPTL Article 11 |
| North Carolina | deed | - | Until the sale is confirmed (10-day upset bid period) | County foreclosure sales | N.C. Gen. Stat. § 105-374 |
| North Dakota | deed | - | Before the county auction | November, by county | N.D.C.C. ch. 57-28 |
| Ohio | hybrid | Up to 18% on certificate sales (larger counties) | 1 year before the holder may foreclose | Certificate sales in some counties; sheriff and forfeited-land sales elsewhere | ORC § 5721.32 |
| Oklahoma | lien | 8% a year | 2 years | October, by county | 68 O.S. § 3105, § 3111 |
| Oregon | deed | - | Before the county forecloses | County sales of foreclosed land | ORS ch. 312 |
| Pennsylvania | deed | 10% (Philadelphia and Pittsburgh occupied homes) | None for most upset sales; 9 months to 1 year in Philadelphia and Pittsburgh | Upset sales in September; judicial and repository sales later | 72 P.S. § 5860.601 and following |
| Rhode Island | redeemable deed | 10% penalty, then 1% a month after 6 months | 1 year | Each town | R.I. Gen. Laws § 44-9-21 ✓ |
| South Carolina | redeemable deed | 3%, 6%, 9% or 12% by quarter of the redemption year | 12 months | October to December, by county | S.C. Code § 12-51-90 |
| South Dakota | lien | Set at the sale, statutory cap (check the statute) | 3 to 4 years | December, by county | SDCL § 10-23-23 |
| Tennessee | redeemable deed | 10% a year | 1 year (90 days to 2 years in some cases) | Each county chancery court | Tenn. Code § 67-5-2701, § 67-5-2702 |
| Texas | redeemable deed | 25% premium in year one, 50% in year two (homestead and farm land) | 2 years for homesteads and farm land, 180 days for other property | Tuesday 1 December 2026 (first Tuesday) | Tex. Tax Code § 34.21 |
| Utah | deed | - | Before the May tax sale | May, by county | Utah Code § 59-2-1351 |
| Vermont | redeemable deed | 1% a month from the day of sale | 1 year | Each town | 32 V.S.A. § 5260 ✓ |
| Virginia | deed | - | Before the judicial sale | Court-ordered sales by each locality | Va. Code § 58.1-3965 |
| Washington | deed | - | Before the county auction | County foreclosure auctions | RCW ch. 84.64 |
| West Virginia | lien | 12% a year | 18 months | State Auditor sales by county, through the year | W. Va. Code § 11A-3-23 |
| Wisconsin | deed | - | Before the county takes the tax deed | County sales of tax-deeded land | Wis. Stat. § 75.69 |
| Wyoming | lien | 3% penalty plus 15% a year | 4 years | Summer, by county | Wyo. Stat. § 39-13-108 |
Lien, deed or redeemable deed?
Tax lien: you buy the right to collect the unpaid tax plus interest; the owner usually pays you back. Only if they never do can you apply for the property, after the redemption period. Tax deed: the county sells the property itself. Redeemable deed: you get the deed, but the owner can buy it back for a set premium during the redemption period.
Information only, not investment, legal or tax advice. Listings come from the agencies' own pages and can change or be withdrawn at any time: always verify with the agency or county before you bid or buy.