Tools / State Rate Comparator
Tax Lien State Rate Comparator
Compare interest rates, redemption periods, and sale type across all 51 U.S. jurisdictions side by side. Click a column to sort; every row links to the full state guide with statute citations.
| State ↑ | System | Max Rate | Redemption | Auction | |
|---|---|---|---|---|---|
| Alabama | Tax Lien | 12% bid-down | 3yr min 10yr | bid-down interest | Guide → |
| Alaska | Tax Deed | N/A | N/A | Municipal foreclosure | Guide → |
| Arizona | Tax Lien | 16%/yr simple bid-down | 3yr min 10yr max | bid-down ARS §42-18114 | Guide → |
| Arkansas | Tax Deed | N/A | N/A | Tax deed sale | Guide → |
| California | Tax Deed | N/A (deed sale; delinquency penalties go to county, not buyer) | None (terminates close of business last business day before sale, RTC 3707) | Tax deed sale | Guide → |
| Colorado | Tax Lien | Fed discount rate +9 pts, set each Sept 1 (14% for 2025); premium bids earn 0% | 3yr from sale before treasurer's deed application | Tax lien cert auction | Guide → |
| Connecticut | Redeemable Deed | 18%/yr flat on total purchase price from sale date | 6mo (60d if abandoned, by ordinance) | Municipal tax lien | Guide → |
| Delaware | Redeemable Deed | 15% penalty | 60d to 1yr | Deed sale + redemption | Guide → |
| District of Columbia | Tax Lien | 18%/yr (1.5%/mo) fixed; premium bidding, no interest on surplus | 6mo | Tax lien cert | Guide → |
| Florida | Tax Lien | 18% max 5% min | 2yr | Tax deed + cert interest | Guide → |
| Georgia | Redeemable Deed | 20% penalty flat | 12mo | Deed + 20% redemption | Guide → |
| Hawaii | Redeemable Deed | Up to 12% | 1yr | Tax lien/foreclosure | Guide → |
| Idaho | Tax Deed | N/A | N/A | Tax deed sale | Guide → |
| Illinois | Tax Lien | 9% max penalty bid per 6-month period (P.A. 102-363, eff. 1-1-2022) | 36mo (3yr) default, 1yr vacant/commercial; HB 4537 extends from 30mo (eff. Jul 10, 2026) | Scavenger sale | Guide → |
| Indiana | Tax Lien | 10%/15% flat penalty on min bid + 5%/yr on overbid (premium bidding, not bid-down) | 1yr | Tax lien bid-down | Guide → |
| Iowa | Tax Lien | 2%/month 24%/yr | 1yr 9mo | County treasurer sale | Guide → |
| Kansas | Tax Deed | N/A | N/A | Tax foreclosure deed | Guide → |
| Kentucky | Tax Lien | 12% simple interest flat, certs sold at face value — not bid down (KRS 134.125) | 1yr | Tax lien cert | Guide → |
| Louisiana | Tax Lien | Bid-down monthly interest 1% to 0.7% (12% to 8.4%/yr) + flat 5% penalty (system eff. 1/1/2026) | 3yr | Tax lien bid-down | Guide → |
| Maine | Tax Deed | N/A | 18mo | Municipal foreclosure | Guide → |
| Maryland | Tax Lien | 6-18%/yr, set per county (Balt City 18%, Anne Arundel 18%, Balt County 12%, Allegany 6%) | Redeemable until foreclosure decree; suit filable after 6mo (9mo Balt City owner-occupied) | Tax lien cert | Guide → |
| Massachusetts | Hybrid | 8% per annum on tax titles (MGL c.60 §62; cut from 16% for titles after 11/1/2024) | 12mo wait before Land Court foreclosure petition; redeemable until decree | Tax taking + foreclosure | Guide → |
| Michigan | Tax Deed | N/A | Until March 31 following the foreclosure judgment (roughly 2yr from delinquency); then title vests in the county | County foreclosure auction | Guide → |
| Minnesota | Tax Deed | N/A | 3yr from tax-judgment sale to the state (1yr for certain targeted/non-homestead classes) per Minn. Stat. 281.17 | County forfeiture | Guide → |
| Mississippi | Tax Lien | 18%/yr (1.5%/mo) on face value; premium/overbid amounts earn 0% and are forfeited | 2yr | Tax lien bid-down | Guide → |
| Missouri | Tax Lien | Up to 10% | 1yr | Tax lien county collector | Guide → |
| Montana | Tax Lien | 10%/yr (5/6 of 1% per month, accrues daily) + flat 2% delinquency penalty; no bid-down | 3yr from lien attachment (habitable dwelling/commercial) or 2yr (bare land) | Tax lien cert | Guide → |
| Nebraska | Tax Lien | 14% flat (bidding is by round-robin or undivided-percentage under §77-1807; the rate itself is never bid down) | 3yr | Tax lien treasurer | Guide → |
| Nevada | Tax Deed | N/A | N/A | Tax deed sale | Guide → |
| New Hampshire | Tax Lien | Up to 14% | 2yr (tax deed issues 2 years after lien execution, RSA 80:76) | Tax lien/deed | Guide → |
| New Jersey | Tax Lien | 18% premium system | 6mo to 2yr | Premium bidding | Guide → |
| New Mexico | Tax Deed | N/A | N/A | Tax deed sale | Guide → |
| New York | Hybrid | Varies by venue: Nassau County liens up to 10% of purchase price per 6-month period (first 24 months); NYC 6-16% tiered but sold only to an institutional trust; most counties sell deeds, not liens | 2yr | Tax lien by municipality | Guide → |
| North Carolina | Tax Deed | N/A | N/A | Tax foreclosure deed | Guide → |
| North Dakota | Tax Deed | N/A | N/A | Tax deed sale | Guide → |
| Ohio | Tax Lien | 18% - public auctions start bidding at 18% simple interest bid down in 0.25% increments (ORC 5721.32); negotiated bulk sales set rate up to 18% (ORC 5721.33) | Varies | Institutional bulk only | Guide → |
| Oklahoma | Tax Deed | N/A | None post-sale (owner may redeem only before resale auction begins) | Tax deed sale | Guide → |
| Oregon | Tax Deed | N/A | N/A | Tax foreclosure deed | Guide → |
| Pennsylvania | Tax Deed | N/A | N/A | Tax upset sale | Guide → |
| Rhode Island | Redeemable Deed | 10% flat penalty if redeemed within 6mo, +1%/mo after (16% at 1yr) | 1yr | Deed + redemption | Guide → |
| South Carolina | Redeemable Deed | Up to 12% | 12mo | Deed + redemption | Guide → |
| South Dakota | Tax Lien | 10% max, bid down (SDCL 10-23-8) | 3yr uniform (SDCL 10-25-1) | Tax lien cert | Guide → |
| Tennessee | Redeemable Deed | 12% per annum on full purchase price (T.C.A. 67-5-2701) | 1yr, reducible to 180/90/30 days by delinquency length or vacancy | Tax deed sale | Guide → |
| Texas | Redeemable Deed | 25% flat premium yr-1 / 50% yr-2 (homestead-ag); 25% within 180d for other property | 180d/2yr | Flat statutory penalty | Guide → |
| Utah | Tax Deed | N/A | N/A | Tax deed sale | Guide → |
| Vermont | Tax Lien | Up to 12% | 1yr | Tax lien cert | Guide → |
| Virginia | Tax Deed | N/A | N/A | Tax deed sale | Guide → |
| Washington | Tax Deed | N/A | N/A | Tax foreclosure deed | Guide → |
| West Virginia | Tax Lien | 12% (1%/mo simple on taxes/charges paid) | Until tax deed issues (~18mo after Auditor sale) | Tax deed by sheriff | Guide → |
| Wisconsin | Tax Deed | N/A | N/A | Tax deed sale | Guide → |
| Wyoming | Tax Lien | 15% fixed + 3% penalty (random buyer draw; no bid-down) | 4yr (tax deed application after year 4, bar at year 6) | Tax lien cert | Guide → |
51 of 51 jurisdictions. Rates are statutory maximums — competitive auctions often bid them down.
Comparator FAQ
Which states have the highest tax lien interest rates?v
By statutory maximum, Illinois (up to 36% annualized), Texas (25% flat penalty), Georgia (20% penalty), and Florida, New Jersey, and Illinois (18%) top the list. But the statutory rate is a ceiling — competitive auctions often bid it down, so the effective rate you actually earn is usually lower.
What's the difference between a tax lien and a tax deed state?v
In a tax lien state you buy a certificate and earn interest when the owner redeems (you rarely take the property). In a tax deed state you buy the property itself at auction. Redeemable deed states (Texas, Georgia) sit in between: you get the deed, but the owner can reclaim it within a redemption window by paying a penalty.
How do I read the redemption period column?v
The redemption period is how long the property owner has to pay you back before you can foreclose (lien states) or how long they can reclaim the property (redeemable deed states). Tax deed states generally have no redemption period — the sale is final.
Are these rates and rules official?v
Every row traces to the state statute cited on that state's guide page. Rules change, so always verify against the official statute before investing — use the source links on each state guide.