Home / Auctions / South Dakota / Lincoln County / December 21, 2026 (third Monday in December)

Lincoln County, South Dakota Tax Sale 2026

Lincoln County, South Dakota has confirmed a lien sale for December 21, 2026 (third Monday in December).

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StatusConfirmed
Next possible dateDecember 21, 2026 (third Monday in December)
Property listPosted by official source (see link below)
Sale typeTax lien certificate
PlatformLincoln County Courthouse, in-person public sale -- Canton, SD (Lincoln County Treasurer administers)
Last verified2026-07-16

Lincoln County at a glance

Median home value
$292,200
US Census ACS
Median gross rent
$1,206/mo
US Census ACS
Vacancy rate
2.7%
72.7% owner-occupied
Population
65,801
+23.8% over 5 years
Median real-estate taxes
$3,651/yr
US Census ACS

Figures above are drawn from TaxLienSimple's tracked inventory, the county competition model and US Census ACS data; see how we verify.

This is one tracked sale cycle. For Lincoln County's recurring cadence, platform, legal structure, and other tracked cycles, see the Lincoln County tax sale hub.

What this page shows: a specific sale date Lincoln County's own official source has published. It is not a confirmed listing of which properties will be offered that date — always check the official property list. Always confirm directly with the official source below before making plans.

Confirmed sale date: December 21, 2026 (third Monday in December)

Time: 9:00 a.m. to 4:00 p.m. (SDCL 10-23-7)

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Property list

Sale type
lien
Auction platform
Lincoln County Courthouse, in-person public sale -- Canton, SD (Lincoln County Treasurer administers)
Bidding method
Bid-down on interest rate -- the treasurer sells the tax certificate to whoever bids the lowest interest rate on the delinquent taxes, up to the 10% statutory maximum (SDCL 10-23-8); unsold certificates are bid off to the county at the maximum rate (SDCL 10-23-24)
Statutory maximum rate
10% max, bid down at auction -- SDCL 10-23-8
Redemption period
3 years uniform from date of tax certificate sale (SDCL 10-25-1); a deed proceeding may be initiated any time from year 3 through year 6 after the sale
Deposit requirement
Not stated by the official source we checked.

Registration deadline

Not stated by the official source we checked.

Statutory basis

SDCL Ch. 10-23/10-24/10-25

The county Treasurer offers tax certificates at public sale on the third Monday of December (bid down from a 10% max); the county takes the certificate only if no private buyer bids. ~3-4 year redemption. Some counties hold the sale only when the Board authorizes it.

Lincoln County tax sale — FAQ

When is the next Lincoln County, South Dakota tax sale?

The next Lincoln County, South Dakota tax sale is December 21, 2026 (third Monday in December), a specific date published by the county's own official source — not a guaranteed list of which properties will be offered that day.

What platform does the Lincoln County tax sale use?

Lincoln County, South Dakota runs its lien sale via Lincoln County Courthouse, in-person public sale -- Canton, SD (Lincoln County Treasurer administers). Bid-down on interest rate -- the treasurer sells the tax certificate to whoever bids the lowest interest rate on the delinquent taxes, up to the 10% statutory maximum (SDCL 10-23-8); unsold certificates are bid off to the county at the maximum rate (SDCL 10-23-24)

What is the redemption period and rate in Lincoln County, South Dakota?

3 years uniform from date of tax certificate sale (SDCL 10-25-1); a deed proceeding may be initiated any time from year 3 through year 6 after the sale Rate/premium: 10% max, bid down at auction -- SDCL 10-23-8

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