Selling land when you owe back taxes
Property with unpaid property taxes triggering foreclosure proceedings. County or tax certificate buyer gains rights to the property through tax sale auction. Original owner has redemption period (6 months to 2+ years depending on state) to pay taxes, penalties, and interest before losing title.
What to expect
- Typical timeline
- Varies by state (a delinquency period before a sale, plus any redemption window, both set by state law)
- Typical costs
- Back taxes owed, interest and penalties that vary widely by state, foreclosure attorney fees, title insurance, and added costs that grow the longer the debt is unpaid
Key risks
- Redemption period uncertainty
- Penalties and interest compounding (rates vary widely by state)
- Foreclosure cloud on title
- Potential junior liens
- Uncertainty about final ownership timing
- Marketability issues during redemption period
How each state handles tax-delinquent land
50 states shown. Sources: state statutes and court self-help pages, checked October 2026. General information, not legal or tax advice. Confirm current rules with your county, an attorney, or a CPA before you act.
| State | Redemption period | Probate | Summary |
|---|---|---|---|
| Alabama | In tax sale counties, the owner can redeem within 3 years, or until title leaves the state if the state bought the land. In tax lien counties, the owner can redeem until judgment in the lien buyer's foreclosure suit, filed 4 to 10 years after the auction. | Not applicable | Alabama is a hybrid state. In tax sale counties, the owner can redeem within 3 years, or until title leaves the state if the state bought the land. In tax lien counties, the owner can redeem until judgment in the lien buyer's foreclosure suit, filed 4 to 10 years after the auction. The county tax collecting official picks one method each year for all property in the county. An owner who kept possession can still redeem in court after the tax deed issues. For unoccupied land, the owner keeps possession until the tax buyer adversely possesses it for 3 years after becoming entitled to possession. Redeeming from a tax sale costs the bid, later taxes the buyer paid and 8% yearly interest, plus costs and fees. Redeeming a lien costs the lien amount plus the interest rate bid at auction, at most 12%, and attorney fees once a suit is served. |
| Alaska | Municipalities foreclose by court judgment and hold the property at least one year. The right ends 30 days after the expiration notice is first published. | Not applicable | Alaska is a tax deed state. Municipalities foreclose by court judgment and hold the property at least one year. Owners can redeem by paying the lien plus penalties, interest and costs. The right ends 30 days after the expiration notice is first published. For 10 years after that, the former owner can still buy the land back, until the municipality sells it or keeps it for public use. If it sells the land in those 10 years, the former owner can claim the excess over taxes and costs within 6 months. |
| Arizona | The owner can redeem within three years after the sale and after that until the treasurer's deed is delivered. The lien holder can file a foreclosure action three years after the sale. | Not applicable | Arizona is a tax lien state. The county treasurer sells the tax lien (certificate of purchase). The owner can redeem within three years after the sale and after that until the treasurer's deed is delivered. The lien holder can file a foreclosure action three years after the sale. Judgment ends redemption rights. Lien interest accrues at up to 16% simple. |
| Arkansas | Anyone may redeem until the last business day before the sale date, by 4 p.m. A parcel that does not sell can still be redeemed until the state sells it later. | Not applicable | Arkansas is a tax deed state. Delinquent land is certified to the Commissioner of State Lands, who sells it at auction by limited warranty deed. Anyone may redeem until the last business day before the sale date, by 4 p.m. Sales are final, and a parcel cannot be redeemed on or after the sale date. A parcel that does not sell can still be redeemed until the state sells it later. The sale date is no earlier than one year after certification. |
| California | Tax-defaulted property becomes subject to the tax collector's power to sell after 5 years, or 3 years for nonresidential commercial property. The right of redemption continues until close of business on the last business day before the sale begins. | Not applicable | California is a tax deed state. Tax-defaulted property becomes subject to the tax collector's power to sell after 5 years, or 3 years for nonresidential commercial property. The right of redemption continues until close of business on the last business day before the sale begins. Rev. & Tax. Code 3691 defines nonresidential commercial property as all property except homes and land used and zoned for commercial agriculture. Most vacant land therefore falls in the 3-year group unless the county elected 5 years. |
| Colorado | Counties sell tax liens, and the owner keeps title and can redeem any time before the lien holder applies for a treasurer's deed. Once the holder applies, the owner must file an intent to redeem at least 7 days before the treasurer's deed auction. | Not applicable | Colorado is a tax lien state. Counties sell tax liens, and the owner keeps title and can redeem any time before the lien holder applies for a treasurer's deed. The holder can apply after August 1 of the third calendar year after the lien sale, and the treasurer then sets a public auction. Once the holder applies, the owner must file an intent to redeem at least 7 days before the treasurer's deed auction. Payment must reach the treasurer before the redemption statement expires, and no later than noon the day before the auction. Title passes 8 business days after the auction. Money bid above the debt goes to junior lienholders who file claims, then to the owner. These rules apply to treasurer's deeds issued since June 1, 2026 (SB 26-144). |
| Connecticut | The owner or lienholders may redeem within six months of the sale (60 days if the property is abandoned or meets local ordinance conditions). | Not applicable | Connecticut is a redeemable deed state. Under CGS 12-157 a tax collector may sell real estate. The owner or lienholders may redeem within six months of the sale (60 days if the property is abandoned or meets local ordinance conditions). They redeem by paying the taxes, charges and 18% annual interest on the purchase price. Municipalities also foreclose tax liens in court. |
| Delaware | After a monition sale, which any county may use, the owner may redeem within 60 days after the court approves the sale. In a Kent or Sussex County tax sale, the owner may redeem within 1 year by paying costs, the price and 20% interest. | Not applicable | Delaware is a redeemable deed state. Land is sold in a court-ordered sale for taxes. After a monition sale, which any county may use, the owner may redeem within 60 days after the court approves the sale. In a Kent or Sussex County tax sale, the owner may redeem within 1 year by paying costs, the price and 20% interest. A monition redemption costs the purchase price plus 15% and costs. New Castle County attachment sales use the same 60-day, 15% rule. |
| Florida | The owner may redeem at any time after issuance and before a tax deed is issued, paying face amount plus interest and costs. The certificate holder may apply for a tax deed 2 years after April 1 of the year the certificate was issued. | Not applicable | Florida is a tax lien state. Counties sell tax certificates for unpaid taxes. The owner may redeem at any time after issuance and before a tax deed is issued, paying face amount plus interest and costs. The certificate holder may apply for a tax deed 2 years after April 1 of the year the certificate was issued. |
| Georgia | After a standard tax sale, the owner or anyone with an interest can redeem for at least 12 months. If the county uses a judicial in rem tax foreclosure instead, only the owner can redeem, and only for 60 days after the sale. | Not applicable | Georgia is a redeemable deed state. After a standard tax sale, the owner or anyone with an interest can redeem for at least 12 months. If the county uses a judicial in rem tax foreclosure instead, only the owner can redeem, and only for 60 days after the sale. After 12 months, a standard tax sale buyer can end the right to redeem by serving notice. In a standard tax sale, the redemption price is the sale price plus later taxes and special assessments, plus a premium. The premium is 20% for the first year (or fraction) and 10% for each additional year (or fraction). |
| Hawaii | Each county auctions land for unpaid property tax, generally once the tax lien is 3 years old (2 years in Hawaii County). The owner may redeem within 1 year of the sale by repaying the buyer's price, costs and 12% yearly interest. | Not applicable | Hawaii is a redeemable deed state. Each county auctions land for unpaid property tax, generally once the tax lien is 3 years old (2 years in Hawaii County). The owner may redeem within 1 year of the sale by repaying the buyer's price, costs and 12% yearly interest. In Honolulu and Maui, the year runs from deed recording if the deed is recorded more than 60 days after the sale. Money left after taxes and liens goes to the owner. Hawaii County requires a claim within 2 years of the sale, and Kauai within 1 year. |
| Idaho | The county takes a tax deed if delinquent taxes stay unpaid 3 years, after certified-mail notice 2 to 5 months ahead. After the deed, the owner can redeem until the county signs a sale contract or deeds the land away, but no later than 14 months. | Not applicable | Idaho is a tax deed state. The county takes a tax deed if delinquent taxes stay unpaid 3 years, after certified-mail notice 2 to 5 months ahead. After the deed, the owner can redeem until the county signs a sale contract or deeds the land away, but no later than 14 months. Redemption costs the taxes, a 2% late charge, 1% monthly interest and costs. Sale money above the debt goes to lienholders who claim within 60 days of notice, then to the owner of record. |
| Illinois | Vacant non-farm land sold at a tax sale can be redeemed for 1 year from the date of sale. Most other property gets 3 years for certificates issued since July 10, 2026, and 2.5 years for certificates issued from 2024 until then. | Not applicable | Illinois is a tax lien state. Vacant non-farm land sold at a tax sale can be redeemed for 1 year from the date of sale. Most other property gets 3 years for certificates issued since July 10, 2026, and 2.5 years for certificates issued from 2024 until then. Commercial, industrial and 7+ unit properties also get 1 year. The certificate holder can extend a 1-year period, but not past 3 years from the sale. For certificates issued since July 10, 2026, the land goes to a public auction, and the owner can claim any bid above the minimum. Owners whose tax deeds were recorded since July 10, 2024 from older certificates can claim lost equity from a county fund, within set deadlines. |
| Indiana | After most tax sales, the owner can redeem for 1 year, or for 120 days if the buyer is a qualified purchasing agency. Land on the county vacant or abandoned list is sold by deed at auction, and the owner cannot redeem at any time after it. | Not applicable | Indiana is a tax lien state. After most tax sales, the owner can redeem for 1 year, or for 120 days if the buyer is a qualified purchasing agency. Land on the county vacant or abandoned list is sold by deed at auction, and the owner cannot redeem at any time after it. If the land did not sell and the county took the lien, the period is 120 days from then or from a later certificate sale. Redeeming costs 110% of the minimum bid within 6 months or 115% after, plus 5% a year on any overbid, later taxes and some costs. If a regular tax sale is not redeemed, the owner of record can claim surplus sale money from the county for three years. Surplus from a vacant or abandoned list sale goes to local taxing units under the statute, not to the owner. |
| Iowa | The owner can redeem until 90 days after the certificate holder completes service of a notice that the right of redemption will expire. For a regular tax sale, the holder can serve that notice 1 year 9 months after the sale. | Not applicable | Iowa is a tax lien state. The owner can redeem until 90 days after the certificate holder completes service of a notice that the right of redemption will expire. For a regular tax sale, the holder can serve that notice 1 year 9 months after the sale. It can be served after 9 months for a public bidder sale, held for land that went unsold for a year or more. It can be served after 3 months for special sales of vacant lots and abandoned homes meant for housing use. Redeeming costs the sale amount plus 2% interest per month, counting part of a month as a full month, plus later taxes the holder paid. If no one redeems in time, the treasurer issues a tax deed to the holder. |
| Kansas | Vacant land the county bids in at a tax sale can usually be redeemed for three years after the sale. The period is two years if the land also owes certain special assessments, and one year for an abandoned building and its land. | Not applicable | Kansas is a tax deed state. Vacant land the county bids in at a tax sale can usually be redeemed for three years after the sale. The period is two years if the land also owes certain special assessments, and one year for an abandoned building and its land. After the period ends, the county sues to foreclose, and the owner can still redeem until the day of the sheriff's sale. If the land sells for more than the judgment and costs, the court orders the excess paid to the owner on proof of claim. |
| Kentucky | A certificate holder must sue to foreclose, 1 to 11 years after the taxes became delinquent, and the court then sells the land. If the sale brings less than two-thirds of the appraised value, the owner can redeem within 6 months at 10% yearly interest. | Not applicable | Kentucky is a tax lien state. A certificate holder must sue to foreclose, 1 to 11 years after the taxes became delinquent, and the court then sells the land. If the sale brings less than two-thirds of the appraised value, the owner can redeem within 6 months at 10% yearly interest. A sale at or above that price ends the right to redeem. Since July 15, 2026, a county attorney can use another procedure, with 60 days to redeem at 18% if the price is below assessed value. Land the state or county acquires can be redeemed until the commissioner deeds it to a buyer, at 12% yearly interest. |
| Louisiana | Starting Jan. 1, 2026, the owner keeps title after a tax sale and can pay off the lien until a sale to enforce it. A private certificate holder cannot sue until three years after the certificate is recorded, or six months after required notices if later. | Not applicable | Louisiana is a tax lien state. Starting Jan. 1, 2026, the owner keeps title after a tax sale and can pay off the lien until a sale to enforce it. A private certificate holder cannot sue until three years after the certificate is recorded, or six months after required notices if later. Once the owner is served, the payoff goes to the tax collector for 30 days, and after that the court sets it. If the parish or city holds the lien because no one bid, it can sell the land without a lawsuit after three years. The owner can pay off the lien until that sale, and gets 60 days' or 6 months' written notice first. If the land sells at a court-ordered sale, money left after the lien, costs and recorded mortgages and liens goes to the owner. After a parish or city sale, the excess is held one year for owners who apply, then kept by the parish or city. For tax sales before Jan. 1, 2026, the old rule applies, with redemption for three years after the tax sale was recorded. That old period was 18 months for property declared blighted or abandoned. Land adjudicated to a parish or city before 2026 because no one bid can still be redeemed until it is sold, after notice. Interest on delinquent taxes is capped at 1% per month, and the penalty at 5%. |
| Maine | The owner can redeem until 18 months after the municipality files its tax lien certificate in the registry of deeds. Notice goes out 30 to 45 days before that date, and an owner not notified on time can redeem until 30 days after notice. | Not applicable | Maine is a tax deed state. The owner can redeem until 18 months after the municipality files its tax lien certificate in the registry of deeds. If the taxes, interest and costs are still unpaid then, the lien forecloses automatically and the municipality owns the land. Notice goes out 30 to 45 days before that date, and an owner not notified on time can redeem until 30 days after notice. If the municipality sells the land to someone other than the former owner, it must list it with a real estate broker. The former owner gets the sale proceeds above the taxes, interest, costs and the municipality's expenses. |
| Maryland | The tax sale buyer gets a certificate of sale, and the owner can redeem until a court finally forecloses the right of redemption. The holder can file to foreclose 6 months after the sale, or 9 months for owner-occupied homes, after sending two required notices. | Not applicable | Maryland is a tax lien state. The tax sale buyer gets a certificate of sale, and the owner can redeem until a court finally forecloses the right of redemption. The holder can file to foreclose 6 months after the sale, or 9 months for owner-occupied homes, after sending two required notices. For some abandoned property, including vacant lots whose certificate a county or city holds, foreclosure can be filed any time after the sale. Redeeming costs the lien amount from the sale plus interest, later taxes, and some of the holder's expenses. After foreclosure, any sale price above the taxes, interest, penalties and costs goes to the person entitled to it through a county claim process. |
| Massachusetts | The owner can redeem at the treasurer until a foreclosure petition is filed, and then only in the Land Court, on its terms, until judgment. A petition can be filed 12 months after the taking, or sooner if the amount owed exceeds the assessed value. | Not applicable | Massachusetts is a hybrid state. The collector takes the land for the town, or sells it at a tax sale, and the tax title stays subject to redemption. The owner can redeem at the treasurer until a foreclosure petition is filed, and then only in the Land Court, on its terms, until judgment. A petition can be filed 12 months after the taking, or sooner if the amount owed exceeds the assessed value. If the Commissioner of Revenue finds the land worth less than the taxes and costs, and under an inflation-adjusted $15,000, there is a faster path. The town can then auction it 90 days or more after the taking, and the buyer's title is final when the deed is recorded. Redemption costs the tax title account plus 8% yearly interest and charges. After a Land Court foreclosure, the former owner can claim the excess equity from the sale price or appraised value. After a low-value auction, the owner can claim any surplus if demanded within 5 years. |
| Michigan | The owner can redeem until the March 31 after the court's foreclosure judgment, or within 21 days of it in a contested case. | Not applicable | The owner can redeem until the March 31 after the court's foreclosure judgment, or within 21 days of it in a contested case. Redeeming takes payment of all delinquent taxes, interest, penalties and fees. The judgment follows forfeiture to the county treasurer, which happens on March 1 once taxes are a full year delinquent. After the redemption deadline, title vests in the county or state with no further right of redemption. A former owner can claim sale proceeds above the minimum bid only by filing a notarized notice by the July 1 after foreclosure takes effect. |
| Minnesota | For most land, the owner can redeem for 3 years from that sale, or 1 year in a targeted community unless homesteaded. Redemption ends only after the county serves a notice of expiration, at the later of the second Monday in May or 60 days after service. | Not applicable | Minnesota is a tax deed state. Unpaid taxes lead to a tax judgment, and the land is sold to the state, with no private bidders. For most land, the owner can redeem for 3 years from that sale, or 1 year in a targeted community unless homesteaded. Redemption ends only after the county serves a notice of expiration, at the later of the second Monday in May or 60 days after service. A court can cut the period to 5 weeks for abandoned property or certain vacant lots in targeted neighborhoods. If not redeemed, title vests in the state, but an owner can still repurchase before the county's public sale. If the sale brings more than the taxes and costs, the former owner can claim the surplus within 6 months of the county's notice. |
| Mississippi | Starting on the day of the tax sale, the owner or any interested person has 2 years to redeem by paying the chancery clerk. If the bid exceeded the taxes and costs and no one redeems, the owner must claim the excess within 2 years after redemption ends. | Not applicable | Starting on the day of the tax sale, the owner or any interested person has 2 years to redeem by paying the chancery clerk. Redemption costs the taxes, sale costs, 5% damages on the taxes and interest of 1.5% a month. The chancery clerk issues a deed to the purchaser only after the redemption period ends. If the bid exceeded the taxes and costs and no one redeems, the owner must claim the excess within 2 years after redemption ends. Unredeemed land struck off to the state goes to the Secretary of State for sale. |
| Missouri | After a first or second offering sale, the owner can redeem for 1 year, and then until the buyer gets the collector's deed. If no bid covered the taxes at two yearly sales, the third offering allows only 90 days to redeem, and later sales allow none. | Not applicable | Missouri is a redeemable deed state. Delinquent land is sold at the county collector's tax sale on the fourth Monday in August, and the buyer gets a certificate of purchase. After a first or second offering sale, the owner can redeem for 1 year, and then until the buyer gets the collector's deed. If no bid covered the taxes at two yearly sales, the third offering allows only 90 days to redeem, and later sales allow none. The buyer must give at least 90 days' notice before taking the deed, and its lien ends without a recorded deed within 18 months. Counties that opt into the Land Tax Collection Law, for some or all parcels, use a court foreclosure with redemption until the sheriff's sale. There, vacant property assessed as residential loses the right to redeem at judgment if the court finds it vacant for at least 6 months. |
| Montana | The owner can redeem until the first working day in August, 3 years after the lien attached. For a subdivided lot with delinquent special improvement district assessments and no habitable building, the deadline is 2 years after attachment. | Not applicable | Montana is a tax lien state. The county attaches a tax lien to land with delinquent taxes, and anyone who pays the delinquent amount can take an assignment of the lien. The owner can redeem until the first working day in August, 3 years after the lien attached. For a subdivided lot with delinquent special improvement district assessments and no habitable building, the deadline is 2 years after attachment. Redemption costs the taxes plus interest of 5/6 of 1% a month, a 2% penalty and costs. If the lien is not redeemed, the assignee gets a tax deed after giving notice in May of the final year. Montana law pays surplus to the owner only when an owner-occupied home goes to auction, not for vacant land. |
| Nebraska | The owner can redeem until the buyer applies for a tax deed, allowed 3 years to 3 years and 9 months after the sale. In a court foreclosure, the owner can redeem until the court confirms the sale. | Not applicable | Nebraska is a tax lien state. Delinquent real estate is sold at the county treasurer's tax sale, and the buyer receives a tax sale certificate. The owner can redeem until the buyer applies for a tax deed, allowed 3 years to 3 years and 9 months after the sale. If 110% of assessed value, less the redemption amount, exceeds $25,000, the buyer must foreclose in court instead. In a court foreclosure, the owner can redeem until the court confirms the sale. Redemption costs the certificate amount and later taxes the buyer paid, plus 14% yearly interest and fees. Within 30 days after a tax deed is recorded, the deed holder must pay the former owner any surplus. The surplus is the resale price or assessed value, less the redemption amount, liens and a $500 fee. A land bank buying vacant and abandoned property can act after 2 years instead of 3. |
| Nevada | The owner can redeem for 2 years after the first Monday in June of the certificate year, or 1 year if found abandoned. After that the treasurer takes a trust deed, but the owner can still get the land back until 3 business days before the treasurer's sale. | Not applicable | Nevada is a tax deed state. Unpaid taxes lead to a certificate, and the county treasurer holds the property in trust for the State and county. The owner can redeem for 2 years after the first Monday in June of the certificate year, or 1 year if found abandoned. Redemption costs the taxes, penalties and costs, plus 10% yearly interest, assessed monthly. After that the treasurer takes a trust deed, but the owner can still get the land back until 3 business days before the treasurer's sale. If the county approves a local government's request to acquire the land, the owner has only 90 days after the treasurer's notice to redeem. If the sale brings more than the taxes and costs, the owner can claim the excess within 1 year after the buyer's deed is recorded. The county first keeps $300 and 10% of the next $10,000, and lienholders are paid before the owner. |
| New Hampshire | The owner can redeem until the tax collector gives the deed, which can happen 2 years after the lien, after 30 days' mailed notice. Towns that still hold tax sales sell to a bidder, with the same 2-year rule. | Not applicable | New Hampshire is a tax deed state. Towns that adopted the lien method record the tax lien to the town, county or state, not to a private investor. The owner can redeem until the tax collector gives the deed, which can happen 2 years after the lien, after 30 days' mailed notice. Towns that still hold tax sales sell to a bidder, with the same 2-year rule. Redemption costs 14% yearly interest on the lien or sale amount, plus costs. If a town sells land it took by tax deed, it keeps only the taxes, interest, costs and a penalty. The excess goes to the former owners and lienholders. |
| New Jersey | A private certificate holder can file to foreclose the right of redemption 2 years after the sale, or a municipality after 6 months. If the property is certified as abandoned, the holder can file at any time. | Not applicable | New Jersey is a tax lien state. Municipality sells a tax sale certificate. A private certificate holder can file to foreclose the right of redemption 2 years after the sale, or a municipality after 6 months. If the property is certified as abandoned, the holder can file at any time. The owner can redeem until the Superior Court's final judgment bars redemption. Before that judgment, the owner can ask the court for a sheriff's sale or online auction, with any surplus paid into court. Without that request, the owner has no claim to the equity. |
| New Mexico | The state sells delinquent property at public auction after 3 years of delinquency, and the former owner has no right to redeem after the sale. A former owner has 2 years after the sale to sue over the deed, but only on narrow grounds, such as a notice never mailed. | Not applicable | New Mexico is a tax deed state. The state sells delinquent property at public auction after 3 years of delinquency, and the former owner has no right to redeem after the sale. The owner can stop a sale by paying everything due, or by signing an installment agreement, by 5 p.m. the day before. A former owner has 2 years after the sale to sue over the deed, but only on narrow grounds, such as a notice never mailed. A special sale can sell some vacant lots for less than the amount owed. It covers lots delinquent 10 years or more in subdivisions platted on or before 1980 that had at least 5,000 delinquent lots. |
| New York | The redemption period ends 2 years after the lien date. A tax district may lengthen it for residential or farm property, or cut it to 1 year for registered vacant and abandoned residential property. | Not applicable | In rem tax foreclosure. The redemption period ends 2 years after the lien date. A tax district may lengthen it for residential or farm property, or cut it to 1 year for registered vacant and abandoned residential property. If the published foreclosure notice gives a later last day to redeem, that later date applies. Some counties and cities enforce taxes under their own charter or special law instead (RPTL 1104). |
| North Carolina | A person can redeem by paying the taxes, penalties, interest and costs until the court confirms the sale. Upset bids can be filed for 10 days after the sale is reported, and each upset bid starts a new 10-day period. | Not applicable | North Carolina is a tax deed state. Judicial tax foreclosure. A person can redeem by paying the taxes, penalties, interest and costs until the court confirms the sale. A commissioner's fee of up to 5% of the price is added if redemption comes after the sale. Upset bids can be filed for 10 days after the sale is reported, and each upset bid starts a new 10-day period. Under the alternative in rem route (105-375), the sheriff sells under execution, and paying the judgment in full before the sale cancels it. |
| North Dakota | County auditor forecloses the tax lien each October 1 for taxes delinquent 2 or more years (notice by June 1). | Not applicable | North Dakota is a tax deed state. County auditor forecloses the tax lien each October 1 for taxes delinquent 2 or more years (notice by June 1). The county then takes a tax deed. The owner pays before the foreclosure date to redeem. After the deed, the former owner, executor, or a parent, spouse or child may repurchase while title stays with the county. If the county sells the land, the record owner can claim any surplus within ninety days after the sale. |
| Ohio | The owner may redeem by paying taxes, penalties, interest and costs until the court files the entry of confirmation of sale. Alternatively, the owner may redeem until the alternative redemption period under 323.78 ends. | Not applicable | Ohio is a hybrid state. Delinquent land goes to foreclosure (judicial, or board of revision for abandoned/vacant land). The owner may redeem by paying taxes, penalties, interest and costs until the court files the entry of confirmation of sale. Alternatively, the owner may redeem until the alternative redemption period under 323.78 ends. After foreclosure is filed, the owner must also show the property complies with zoning, land use, building, health and safety codes. |
| Oklahoma | The owner can redeem until the June tax resale auction starts, by paying the delinquent taxes, interest and costs. Land is offered at that resale once its taxes are unpaid 3 years or more. | Not applicable | Oklahoma is a tax deed state. The owner can redeem until the June tax resale auction starts, by paying the delinquent taxes, interest and costs. Land is offered at that resale once its taxes are unpaid 3 years or more. Delinquent taxes bear interest of 1.5% a month, up to 100% of the tax. After the resale, the buyer gets a deed, and a suit to set it aside must start within 12 months of recording. The record owner can claim sale proceeds above the amount owed within one year, less any Oklahoma tax debts. |
| Oregon | Owners and lienholders can redeem for 2 years after the judgment of foreclosure by paying the judgment amount, interest, a 5% penalty and a fee. A county ordinance can cut the period to 30 days after a hearing, for wasted property or property left unoccupied 6 months and losing value. | Not applicable | Oregon is a tax deed state. County forecloses by judgment. Owners and lienholders can redeem for 2 years after the judgment of foreclosure by paying the judgment amount, interest, a 5% penalty and a fee. If unredeemed, the tax collector deeds the property to the county and all redemption rights end. A county ordinance can cut the period to 30 days after a hearing, for wasted property or property left unoccupied 6 months and losing value. Since September 26, 2025, a former owner can claim any surplus when the county disposes of the land (ORS 312.500 to 312.560). |
| Pennsylvania | The owner can pay in full any time before the actual sale, but cannot redeem after it. | Not applicable | Pennsylvania is a tax deed state. Under the Real Estate Tax Sale Law, the county tax claim bureau sells delinquent land at an upset sale, then a judicial sale if unsold. The owner can pay in full any time before the actual sale, but cannot redeem after it. That law covers every county except Philadelphia and Allegheny, which use other laws. In sheriff's sales under the Municipal Claim and Tax Lien Law, vacant property cannot be redeemed after the sheriff's deed is acknowledged. Only property occupied as a home can be redeemed after that. |
| Rhode Island | The owner can redeem by paying the buyer, or the city or town, at any time until a foreclosure petition is filed. The buyer can petition the Superior Court one year after the sale, or sooner if the court finds the property abandoned. | Not applicable | Rhode Island is a redeemable deed state. Land is sold at tax sale, and the buyer gets a deed that stays subject to redemption. The owner can redeem by paying the buyer, or the city or town, at any time until a foreclosure petition is filed. The buyer can petition the Superior Court one year after the sale, or sooner if the court finds the property abandoned. After a petition, an owner who files a timely answer can ask the court to allow redemption on set terms. A final decree ends all redemption rights. |
| South Carolina | The owner, a grantee, or a mortgage or judgment creditor may redeem within 12 months of the sale by paying taxes, penalties, costs and interest. If not redeemed, a tax title issues to the purchaser, and 12 months later the tax deed cannot be contested. | Not applicable | South Carolina is a redeemable deed state. Delinquent property is sold at public auction. The owner, a grantee, or a mortgage or judgment creditor may redeem within 12 months of the sale by paying taxes, penalties, costs and interest. Interest is a lump sum by redemption month: 3% (months 1-3), 6% (4-6), 9% (7-9), 12% (10-12), capped at the forfeited land commission's bid. If not redeemed, a tax title issues to the purchaser, and 12 months later the tax deed cannot be contested. |
| South Dakota | Any person can redeem the certificate any time before a tax deed issues. The holder may start tax deed proceedings 3 years after the certificate sale. | Not applicable | South Dakota is a tax lien state. Counties sell tax certificates. Any person can redeem the certificate any time before a tax deed issues. The holder may start tax deed proceedings 3 years after the certificate sale. The deed notice gives 60 days after service to redeem. Since February 12, 2024, land taken by tax deed must be offered for sale within one year. Any surplus after taxes and costs goes to the prior owner of record, or to unclaimed property after 180 days. |
| Tennessee | Redemption runs from the order confirming the sale, and for orders since July 1, 2026 it lasts 1 year if delinquent 3 years or less. If delinquent longer, it is 90 days, and only 30 days if inspections show the property is vacant or the vacant land is abandoned. | Not applicable | Delinquent land is sold at a court-confirmed public auction. Redemption runs from the order confirming the sale, and for orders since July 1, 2026 it lasts 1 year if delinquent 3 years or less. If delinquent longer, it is 90 days, and only 30 days if inspections show the property is vacant or the vacant land is abandoned. Orders entered before July 1, 2026 keep the older scale of 1 year, 180 days or 90 days, by years delinquent. Redeeming takes a court motion and payment of the taxes, penalty, interest, costs and 12% yearly interest on the buyer's price. |
| Texas | Redemption runs 2 years from the date the deed is filed for record if the property is homestead, agricultural-use or mineral property. For all other property it runs 180 days (premium capped at 25%). | Not applicable | Texas is a redeemable deed state. Delinquent property is sold at a sheriff or constable tax sale (first Tuesday of the month), and the officer's deed is subject to redemption. Redemption runs 2 years from the date the deed is filed for record if the property is homestead, agricultural-use or mineral property. The premium is 25% in year one and 50% in year two. For all other property it runs 180 days (premium capped at 25%). |
| Utah | Property can be redeemed by paying delinquent taxes, interest, penalties and costs at any time before the county tax sale. The sale is held in May or June after four years have passed from the date the tax became delinquent. | Not applicable | Utah is a tax deed state. Property can be redeemed by paying delinquent taxes, interest, penalties and costs at any time before the county tax sale. The sale is held in May or June after four years have passed from the date the tax became delinquent. After the sale the county auditor issues a tax deed conveying fee simple to the buyer. |
| Vermont | The owner, lienholder or mortgagee can redeem within one year of the sale day by paying the sale price plus interest at 1% per month. | Not applicable | Vermont is a redeemable deed state. The owner, lienholder or mortgagee can redeem within one year of the sale day by paying the sale price plus interest at 1% per month. This applies after a tax collector's sale at auction. If unredeemed, the collector deeds the land to the purchaser. |
| Virginia | The owner or heirs can redeem any time before the date set for sale by paying all taxes, penalties, interest, costs and attorney fees. Land assessed at $100,000 or less can be sold after about one year of delinquency instead of two, if the court so finds. | Not applicable | Virginia is a tax deed state. Delinquent real estate is sold by judicial sale, generally once taxes are unpaid on December 31 after the second anniversary of the due date. The owner or heirs can redeem any time before the date set for sale by paying all taxes, penalties, interest, costs and attorney fees. Land assessed at $100,000 or less can be sold after about one year of delinquency instead of two, if the court so finds. The former owner can claim surplus sale proceeds within 2 years of confirmation. Parcels assessed at $15,000 or less, and some unimproved parcels up to $40,000, can be auctioned by the treasurer without a court case. Some low-value parcels can instead be deeded by court order to the locality or its land bank. |
| Washington | Property may be redeemed any time before close of business the day before the sale. Minors and legally incompetent owners may redeem within 3 years after the sale. | Not applicable | Washington is a tax deed state. Judicial tax foreclosure. The county treasurer then sells the property at auction and issues a tax deed. Property may be redeemed any time before close of business the day before the sale. Minors and legally incompetent owners may redeem within 3 years after the sale. |
| West Virginia | The owner or anyone entitled to pay may redeem at any time before a tax deed is issued. | Not applicable | West Virginia is a tax lien state. Tax liens on delinquent parcels are sold at auction by the State Auditor. The owner or anyone entitled to pay may redeem at any time before a tax deed is issued. Redemption requires paying taxes, charges, up to $500 of expenses, and 1% per month interest. The purchaser must serve notice to redeem and request a deed from the Auditor. |
| Wisconsin | The county takes a tax certificate on September 1 for taxes still unpaid, and can move to take the land 2 years later. Anyone can redeem until the county records its tax deed, by paying the taxes, interest, penalty and charges. | Not applicable | Wisconsin is a tax deed state. The county takes a tax certificate on September 1 for taxes still unpaid, and can move to take the land 2 years later. Anyone can redeem until the county records its tax deed, by paying the taxes, interest, penalty and charges. If the county uses court foreclosure instead, the last day to redeem is set in a published notice, at least 8 weeks after first publication. After that date, a court judgment gives the county full title. In Milwaukee, and where city or village demolition costs are included, court foreclosure can start after 1 year. When the county sells land it took for taxes, it must send the former owner the net proceeds after taxes and costs. A payment not claimed within 1 year after mailing becomes unclaimed funds. |
| Wyoming | Owner may redeem after the sale until a valid tax deed application is accepted. Tax deed application no earlier than 4 years after the sale (county deed also after 4 years). | Not applicable | Wyoming is a tax lien state. County treasurer sells a certificate of purchase for delinquent taxes. Owner may redeem after the sale until a valid tax deed application is accepted. Tax deed application no earlier than 4 years after the sale (county deed also after 4 years). Lien foreclosure action allowed from 4 to 10 years after the sale. |
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