Tax deed states: which states sell deeds instead of liens
18 states sell tax deeds outright, 10 sell redeemable deeds, 4 use a mix, and 19 sell tax lien certificates. In a deed state you bid on the property itself. In a redeemable deed state you get the deed, but the former owner can buy it back for a set period and pay you a penalty to do it.
Each state below links to its statute. Sale types were checked against the statute text, most recently on 2026-10-23. Counties inside a state sometimes run their sales differently, so confirm with the county before you bid.
Tax deed states (18)
The county sells the property itself at auction. The winning bidder gets a deed, and the former owner's right to redeem ends at or before the sale.
| State | Redemption period | Sale format | Statute |
|---|---|---|---|
| Alaska | 1yr+ after municipality takes title; owner may repurchase up to 10yrs if unsold | Municipal foreclosure | AS §§29.45.330-29.45.480 |
| Arkansas | Until 4 p.m. the business day before the sale; none on or after sale date | Tax deed sale | Ark. Code §26-37-101 |
| California | None (terminates close of business last business day before sale, RTC 3707) | Tax deed sale | Cal. Rev. & Tax. Code §§3691, 3692, 3707, 3712 |
| Idaho | Until 3yrs after delinquency; after tax deed, 14mo or until county sells | Tax deed sale | Idaho Code §§63-1005, 63-1007, 31-808 |
| Kansas | Owner may redeem before the sheriff's sale; foreclosure filed after Sept 1 of 2nd year | Tax foreclosure deed | K.S.A. §79-2801 (judicial foreclosure and sheriff's sale is the operative investor-facing statute) |
| Michigan | Until March 31 following the foreclosure judgment (roughly 2yr from delinquency); then title vests in the county | County foreclosure auction | MCL §211.78 |
| Minnesota | 3yrs from sale to the state; 1yr for targeted-community non-homestead and waste-disposal lands | County forfeiture | Minn. Stat. §§281.17, 282.005, 279.01 |
| Nevada | 2yrs after 1st Monday of June of certificate year (1yr abandoned); can pay until 3 business days pre-sale | Tax deed sale | NRS §§361.570, 361.585, 361.595, 361.610 |
| New Mexico | None after the sale (state Taxation and Revenue FAQ) | Tax deed sale | NMSA §§7-38-65, 7-38-67, 7-38-70 |
| North Carolina | Owner may pay any time before the foreclosure sale is confirmed; none after | Tax foreclosure deed | NCGS §§105-374 (mortgage-style foreclosure) and 105-375 (in rem foreclosure) - these govern tax foreclosure of real property; §105-368 is attachment/garnishment of personal property |
| North Dakota | Until Oct 1 foreclosure date; after county deed, owner or family may repurchase while county holds title | Tax deed sale | NDCC ch. 57-28 (§57-28-01, foreclosure of tax lien / county tax deed) - private lien sales abolished in 1999 |
| Oklahoma | None post-sale (owner may redeem only before resale auction begins) | Tax deed sale | 68 O.S. §§3105, 3113, 3125-3131 |
| Oregon | 2yrs from foreclosure judgment while county holds property (shorter for waste or abandonment) | Tax foreclosure deed | ORS §§312.010, 312.120, 312.200 |
| Pennsylvania | Owner may pay until the sale; none after (Philadelphia and Allegheny follow other acts) | Tax upset sale | 72 PS §5860.101 |
| Utah | Until the May or June tax sale, 4yrs after delinquency; none after the sale | Tax deed sale | Utah Code §59-2-1351.1 (final tax sale) |
| Virginia | Owner may redeem any time before the sale; none after | Judicial sale by bill in equity; small low-value parcels may sell non-judicially | Va. Code §58.1-3965 |
| Washington | Until the day before the sale; after sale, only minors or incompetent owners within 3yrs | Tax foreclosure deed | RCW 84.64.050, 84.64.070, 84.64.080 |
| Wisconsin | Owner or lien holder may redeem or answer before the in rem judgment | Tax deed sale | Wis. Stat. §75.521 (in rem foreclosure of tax liens) |
Redeemable tax deed states (10)
The buyer gets a deed at the sale, but the former owner can still buy the property back for a set period by repaying the bid plus a statutory penalty or interest.
| State | Redemption period | Sale format | Statute |
|---|---|---|---|
| Connecticut | 6mo (60d if abandoned, by ordinance) | Public auction of the property (not a lien sale); town may take it if no bid covers the debt | Conn. Gen. Stat. §12-157 |
| Delaware | 60d to 1yr | Deed sale + redemption | 9 Del. C. §§8721-8730, 8771-8779 |
| Georgia | 12mo from sale, then until purchaser serves barment notice | Deed + 20% redemption | Ga. Code Ann. §48-4-42 |
| Hawaii | 1yr | County public auction of the property; deed issued, redeemable 1yr | County codes (e.g. Kauai Co. Code §5A-5.6) |
| Mississippi | 2yr | Cash auction to highest bidder; overbid goes to county and earns nothing | Miss. Code §§27-41-59, 27-41-77, 27-45-1, 27-45-3 |
| Rhode Island | Until a petition to foreclose is filed; petition allowed 1yr after sale | Public auction of smallest undivided share covering taxes (min 1%), else whole parcel | RIGL §44-9-1 |
| South Carolina | 12mo | Deed + redemption | SC Code §12-51-40 |
| Tennessee | 1yr, reducible to 180/90/30 days by delinquency length or vacancy | Judicial sale by clerk and master after chancery suit; court confirms, deed subject to redemption | Tenn. Code §67-5-2701 |
| Texas | 180d/2yr | Sheriff or constable auction after tax judgment (online if commissioners court approves) | Tex. Prop. Tax Code §34.21 |
| Vermont | 1yr | Public auction of the property by the town tax collector | 32 V.S.A. §5260 (tax sales under ch. 133, §§5251-5263) |
Hybrid states (4)
Some counties or sale types sell liens and others sell deeds, so the rule depends on where the property is.
| State | Redemption period | Sale format | Statute |
|---|---|---|---|
| Maine | 18mo | Municipal foreclosure | 36 MRS §§942, 943, 943-C, 505 |
| Massachusetts | Holder may petition Land Court after 12mo; owner redeems any time before petition is filed | Tax taking + foreclosure | M.G.L. c.60 §§53, 62, 65 |
| New York | 2yr | Nassau online lien auction (next Feb 16, 2027); elsewhere foreclosure, then deed auction | NY RPTL Art. 11 (§1110); Nassau Co. Admin. Code §§5-39.0, 5-40.0 |
| West Virginia | Until deed issues; no fixed term (buyer has 120d to request notice; deed 30d+ after notices) | Tax lien auction at county courthouse, run by the State Auditor | WV Code §§11A-3-44 to 11A-3-59 |
Tax lien states (19)
The county sells a lien certificate on the unpaid tax. The buyer earns interest or a penalty when the owner redeems, and can foreclose only if the owner never pays.
| State | Redemption period | Maximum rate | Statute |
|---|---|---|---|
| Alabama | 3yr min 10yr | 12% bid-down | Ala. Code §§40-10-180 to 40-10-202 |
| Arizona | 3yr min 10yr max | 16%/yr simple bid-down | ARS §§42-18101 to 42-18204 |
| Colorado | Holder may apply for deed auction 3yrs after sale; owner redeems until deed issues | Fed discount rate +9 pts, set Sept 1: 13% for 2026 liens, 14% for 2025; premium bids earn 0% | CRS §§39-11-115, 39-12-103, 39-11.5-101 to 39-11.5-116 |
| District of Columbia | Until right is barred; purchaser may sue to foreclose after 6mo | 18%/yr (1.5%/mo) fixed; premium bidding, no interest on surplus | D.C. Code §§47-1334, 47-1346, 47-1348, 47-1370 |
| Florida | Holder may apply for deed 2yrs after Apr 1 of issue year; certificate expires at 7yrs | 18% max, bid down in 0.25% steps; 5% minimum on redemption unless bid is 0% | Fla. Stat. §197.432 |
| Illinois | 3yrs; 1yr vacant non-farm, 7+ unit, commercial, industrial. New text: certs issued 7-10-26 on | 9% max penalty bid per 6-month period (35 ILCS 200/21-215; P.A. 102-363) | 35 ILCS 200/21-190, 21-215, 21-350, 21-355 |
| Indiana | 1yr | 10%/15% flat penalty on min bid + 5%/yr on overbid (premium bidding, not bid-down) | IC 6-1.1-24; IC 6-1.1-25-4 |
| Iowa | 1yr 9mo | 2%/month 24%/yr | Iowa Code §447.1 |
| Kentucky | No fixed term; owner may pay until foreclosure; buyer may sue 1yr after delinquency | 12% simple on the amount the buyer paid, whole months, paid by owner; not bid down | KRS §§134.125, 134.128, 134.129, 134.452, 134.490, 134.546 |
| Louisiana | None for post-2026 liens; owner pays termination price until suit ends; holder waits 3yrs to sue | Bid-down monthly interest 1% to 0.7% (12% to 8.4%/yr) + flat 5% penalty (system eff. 1/1/2026) | La. R.S. 47:2127, 2154, 2243, 2266.1, 2241.1 |
| Maryland | Until right is foreclosed; suit after 6mo (9mo owner-occupied); cert void if no suit in 2yrs | 6% statutory default; counties and cities set their own (Balt City 18% non-owner-occupied) | Md. Code Tax-Prop. §§14-817, 14-820, 14-827, 14-833 |
| Missouri | Absolute right for 1yr after sale, then until the buyer gets the deed | Up to 10% on taxes plus costs, set in the certificate; premium earns 0%; later taxes earn 8% | §140.340 RSMo |
| Montana | By first working day of August, 3yrs after lien attaches; 2yrs only for some special-assessment lots | 10%/yr (5/6 of 1% a month) on the amount paid to the county; the 2% penalty goes to the county, not the buyer | Mont. Code Ann. §§15-16-102, 15-17-125, 15-17-323, 15-18-111, 15-18-114 |
| Nebraska | Ends when buyer applies for deed; earliest 3yrs after sale (2yrs for land-bank vacant property) | 14% a year on the full certificate sum plus later taxes paid, paid by owner; not bid down | Neb. Rev. Stat. §77-1801 |
| New Hampshire | 2yr (tax deed issues 2 years after lien execution, RSA 80:76) | Flat 14%/yr on the whole lien amount; paid to the lienholder, normally the town | RSA 80:61, 80:69, 80:76, 80:80 |
| New Jersey | Until foreclosure judgment is final; private holder may sue 2yrs after sale (municipal 6mo) | Bid down from 18% to 0%, then cash premium (earns 0%); plus 2/4/6% redemption penalty to holder | N.J.S.A. 54:5-32, 54:5-33, 54:5-58, 54:5-86, 54:5-87 |
| Ohio | Treasurer sets 3 to 6yr certificate period; owner may redeem until court confirms foreclosure sale | Public auction starts at 18% simple, bid down in 0.25% steps to 0%; negotiated sales capped at 18% | ORC §5721.30 |
| South Dakota | Any time before tax deed issues; holder may start deed process 3yrs after sale, must within 6yrs | 10% max, bid down (SDCL 10-23-8) | SDCL §§10-23-7, 10-23-8, 10-23-28.1, 10-24-1, 10-25-1 |
| Wyoming | 4yr (tax deed application after year 4, bar at year 6) | 15%/yr simple interest plus a one-time 3% of the sale amount (W.S. 39-13-109(e)(iv)(A)) | Wyo. Stat. §§39-13-108(e), 39-13-109(e) |
Common questions
Which states sell tax deeds instead of tax liens?
18 states sell tax deeds outright: Alaska, Arkansas, California, Idaho, Kansas, Michigan, Minnesota, Nevada, New Mexico, North Carolina, North Dakota, Oklahoma, Oregon, Pennsylvania, Utah, Virginia, Washington, Wisconsin. Another 10 sell redeemable deeds, where the former owner can still buy the property back for a period after the sale: Connecticut, Delaware, Georgia, Hawaii, Mississippi, Rhode Island, South Carolina, Tennessee, Texas, Vermont.
What is a redeemable tax deed and which states use them?
A redeemable deed transfers the property at the sale, but the former owner keeps a statutory right to buy it back by repaying the winning bid plus a penalty or interest. The buyer earns that penalty if the owner redeems and keeps the property if not. The 10 redeemable deed states are Connecticut, Delaware, Georgia, Hawaii, Mississippi, Rhode Island, South Carolina, Tennessee, Texas, Vermont.
Is a tax deed better than a tax lien?
Neither is better in general. A lien is a debt instrument that usually pays interest and rarely ends in owning the property. A deed buys the property, often at a discount, but the buyer carries title risk and may need a quiet title action before the property can be sold or insured.
See which of these states have sales coming up on the tax sale calendar, compare yields in the best tax lien states ranking, or check money left over after deed sales in the surplus funds index.