Wyoming

In State Info by TSL Admin

Primary Sale Type: Tax Lien Certificate Secondary Type(s): NA Sale Date(s): Annually: August – October Bid Type: Random Selection Rate of Return: 15% per annum, plus 3% penalty upon redemption Redemption Period: 4 years from date of sale Over-the-Counter: NA Statute Section(s): Wyoming Statutes – Title 39, CH 13 State Website: www.wyoming.gov State Overview: There are 23 counties in Wyoming. County Directory The two most populous areas in Wyoming are Laramie (81,000+) and Natrona (66,000+) County. Search Demographics: Wyoming is classified as a Tax Lien Certificate state. After the property has become delinquent the county sheriff will prepare a list of tax delinquent properties for that year and conduct the county auction. Sales are usually conducted in late summer, early fall. Auction Process / Redemption: Tax Lien Certificates purchased in Wyoming are subject to a 4 year redemption period, accruing 15% interest per annum, plus a 3% penalty upon redemption. …

Wisconsin

In State Info by TSL Admin

Primary Sale Type: Tax Deed Secondary Type(s): OTC Sale Date(s): Varies: set by taxing jurisdiction Bid Type: Premium Bidding Rate of Return: NA Redemption Period: NA Over-the-Counter: Deed Statute Section(s): Wisconsin Statutes – CH 74, 75 State Website: www.wisconsin.gov State Overview: There are 72 counties in Wisconsin. County Directory The two most populous areas in Wisconsin are Milwaukee (947,000+) and Dane (488,000+) County. Search Demographics: Wisconsin is classified as a Tax Deed state. Every year, at the beginning of September, the county treasurer will issue certificates to the county on all over due taxes. The county then holds these certificates for a period of two years. After August 31st of the second year, any properties that are still delinquent will be foreclosed upon by the county which holds the certificate. Auction Process / Redemption: To participate in a auction, you will need to register prior the sales date, but most …

West Virginia

In State Info by TSL Admin

Primary Sale Type: Tax Lien Certificate Secondary Type(s): Tax Deed / OTC Sale Date(s): Annually: September – November Bid Type: Premium Bidding Rate of Return: 12% per annum Redemption Period: 18 months from date of sale Over-the-Counter: Deed Statute Section(s): West Virginia Code – CH 11A State Website: www.wv.gov State Overview: There are 55 counties in West Virginia. County Directory West Virginia Land Sales Search Delinquent Land Properties Search Demographics: West Virginia is classified as a Tax Lien Certificate state. Though, select counties may also opt to offer Tax Deeds as well. The public auction of liens must be held after October 14, but before November 23. Parcels that are not bid on are held over and reoffered at the next annual lien sale. If the redemption period expires and no one has bid on the parcel, the county will offer an OTC Tax Deed. Auction Process / Redemption: The …

Washington

In State Info by TSL Admin

Primary Sale Type: Tax Deed Secondary Type(s): OTC Sale Date(s): Annually: December – February Bid Type: Premium Bidding Rate of Return: NA Redemption Period: NA Over-the-Counter: Deed Statute Section(s): Revised Code of Washington – Title 84 State Website: www.wa.gov State Overview: There are 39 counties in Washington. County Directory The two most populous areas in Washington are King (1,931,000+) and Pierce (795,000+) County. Search Demographics: Washington is classified as a Tax Deed state. After a period of 3 years of unpaid taxes, the county treasurer will initiate a foreclosure on the properties and list them as delinquent. All delinquent property taxes that are not redeemed by the property owner by the end of 3 years “after the property first became delinquent” will be foreclosed upon. Auction Process / Redemption: Washington is an oral bid state that uses the “Premium Bid” mehtod. Each participant is required to register before the auction …

Virginia

In State Info by TSL Admin

Primary Sale Type: Tax Deed Secondary Type(s): Commissioner’s Deed Sale Date(s): Varies: set by taxing jurisdiction Bid Type: Premium Bidding Rate of Return: NA Redemption Period: NA Over-the-Counter: NA Statute Section(s): Code of Virginia, Title 58.1, Subtitle III, Chapter 39, Article 4, “Bill in Equity for Sale of Delinquent Tax Lands.” State Website: www.virginia.gov State Overview: There are 95 counties in Virginia and 39 independent cities. County Directory The two most populous areas in Virginia are Fairfax (1,077,000+) County and the City of Virginia Beach (425,000+.) Search Demographics: Virginia is classified as a Tax Deed state. Sales are conducted as many times throughout the year as necessary to sell all tax forclosed property. Property in which taxes are not paid by the end of two years after the propery first became delinquent are subject to sale. Auction Process / Redemption: Parcels are sold at a public oral auction using the …

Vermont

In State Info by TSL Admin

Primary Sale Type: Tax Lien Certificate Secondary Type(s): NA Sale Date(s): Varies: set by taxing jurisdiction Bid Type: Premium Bidding Rate of Return: 12% per annum Redemption Period: 1 year from date of sale Over-the-Counter: NA Statute Section(s): VT Statutes – Title 32, CH 133 State Website: www.vermont.gov State Overview: There are 14 counties in Vermont and 255 towns and cities. Vermont often holds their sales on the municipal level. County Directory The two most populous areas in Vermont are Chittenden (156,000+) and Rutland (61,000+) County. Search Demographics: Vermont is classified as a Tax Lien Certificate state. However taxes are collected on the municipal level, of which there are 237 municipalities. Sale dates vary and are set by the municipality. Auction Process / Redemption: Tax Lien Certificates purchased in the state of Vermont are won using the ‘Premium Bid’ method. Parcels are subject to a 1 year right of redemption, …

Utah

In State Info by TSL Admin

Primary Sale Type: Tax Deed Secondary Type(s): OTC Sale Date(s): Annually: May – June Bid Type: Premium Bidding Rate of Return: NA Redemption Period: NA Over-the-Counter: Deed Statute Section(s): UT Code – Title 59, CH 2 State Website: www.utah.gov State Overview: There are 29 counties in Utah. County Directory The two most populous areas in Utah are Salt Lake (1,029,000+) and Utah (516,000+) County. Search Demographics: Utah is classified as a Tax Deed state. Sales are conducted annually, usually on the 3rd Thursday in May, by the county treasurer. The county holds the property for a period of four years from the date when the property first became delinquent. On March 15 following the fourth year, a tax sale listing will be made for all outstanding properties. OTC Deeds are available when parcels aren’t purchased at the annual sale. Auction Process / Redemption: Utah holds it’s sales at public oral …

Texas

In State Info by TSL Admin

Primary Sale Type: Redeemable Tax Deed Secondary Type(s): Resale, Struck Off, OTC Sale Date(s): Monthly: 1st Tuesday Bid Type: Premium Bidding Rate of Return: 25% – 50%, depending on property type and date redeemed Redemption Period: 180 days – 2 years, depending on property type Over-the-Counter: Deed Statute Section(s): Chapter 34. Tax Sales and Redemption State Website: www.texas.gov State Overview: There are 254 counties in Texas. County Directory The two most populous areas in Texas are Harris (3,693,000+) and Dallas (2,294,000+) County. Search Demographics: Texas is classified as a Redeemable Tax Deed state. Though redeemable, Tax Deeds are issued with the buyer receiving all rights of ownership including the right of use and possession. Sales are conducted monthly, on the first Tuesday, usually through one of three locally designated law firms. OTC parcels are available, usually referred to as ‘County Struck Off.’ Auction Process / Redemption: If the property is …

Tennessee

In State Info by TSL Admin

Primary Sale Type: Redeemable Tax Deed Secondary Type(s): OTC Sale Date(s): Varies: set by taxing jurisdiction Bid Type: Premium Bidding Interest Rate: 10% per annum Redemption Period: 1 year from date of sale Over-the-Counter: Deed Statute Section(s): Tennessee Code Title 67 State Website: www.tennessee.gov State Overview: There are 95 counties in Tennessee. County Directory The two most populous areas in Tennessee are Shelby (897,000+) and Davidson (569,000+) County. Search Demographics: Tennessee is classified as a Tax Deed state. Tax Deeds purchased in Tennessee are still subject to a redemption period, making them Redeemable Tax Deeds. Sale dates vary and are set by the local tax collector. OTC properties are also available, and are usually called ‘County Surplus Properties’. Auction Process / Redemption: The court shall order a sale of the land for cash, subject to the equity of redemption. Parcels are won using the ‘Premium Bid’ method and are subject …

South Dakota

In State Info by TSL Admin

Primary Sale Type: Tax Deed Secondary Type(s): OTC Sale Date(s): Annually: December Bid Type: Premium Bidding Rate of Return: NA Redemption Period: NA Over-the-Counter: Deed Statute Section(s): SD Codified Laws – Title 10, CH 22-25 State Website: www.sd.gov State Overview: There are 66 counties in South Dakota. County Directory The two most populous areas in South Dakota are Minnehaha (169,000+) and Pennington (100,000+) County. Search Demographics: South Dakota is classified as a Tax Deed state, though prior to 2006 all counties were required to host tax lien certificate sales. Now counties may opt out of hosting any tax sales at all. Auction Process / Redemption: State Resources: Resource Description Instructions and Additional Information South Dakota Association of County Commissioners Contact information and websites for all 66 counties. Click the SD Counties link on the left-hand side of web page. South Dakota Association of County Officials Contact information and county websites …