Selling land with back taxes in Tennessee

How Tennessee handles unpaid property taxes

Tennessee's tax sale process is set by state statute. The redemption rule below explains how long an owner has to pay and keep the land.

The redemption rule in Tennessee: 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.

Law: Tenn. Code Ann. 67-5-2701 (as amended by 2026 Pub. Ch. 971). Rules change, so confirm with the county tax collector.

What to do before the tax sale

• Call the county tax office and get the exact amount owed and the next sale date.
• Decide whether you want to keep the land. If not, selling before the sale stops the interest and penalties from growing.
• Gather the parcel number and any tax bills. A buyer and the title company need them to order a payoff.

Tennessee land at a glance

• Average farm real estate value: $6,500 per acre (2026, USDA).
• Average property tax on farmland: about $13.52 per acre per year (2022 Census of Agriculture).
• Transfer tax: Realty transfer (recordation) tax of $0.37 per $100 of purchase price, generally on the greater of consideration paid or property value. A separate indebtedness (mortgage) tax applies to recorded debt instruments.
• Seller disclosure: Tennessee's residential disclosure form is not required for vacant land, because the disclosure act covers only one to four dwelling units (Tenn. Code Ann. 66-5-201). The same law requires a seller to disclose a known sinkhole, exterior injection well or percolation test result (Tenn. Code Ann. 66-5-212). The statute text does not settle whether those items reach land with no dwelling.

These are statewide averages, not an appraisal. See selling land in Tennessee for county values, or try the land value estimator.

How a cash sale handles this

Liberty Acres is a family-owned cash land buyer. We buy land anywhere in the US, in any condition, including land with back taxes, inherited land and land with no road access. We pay back taxes and all closing costs, use no agents and charge no commissions, and close through a title company, escrow company or real estate attorney who pays you by wire or check.

Common questions