Tax Sales and Sheriff Sales by State (2026)

How these sales work

Every state lets its counties, and in a few states its towns or the state itself, sell property when the taxes go unpaid long enough. What they sell differs. 17 states sell tax lien certificates, where the buyer pays the taxes and earns interest until the owner redeems. 20 states sell tax deeds, where the buyer gets the property and the owner's chance to pay ends at the sale. 9 sell redeemable deeds, a deed the owner can buy back for a penalty within a set period, and 4 use more than one method. The redemption period runs from a few months to four years, and the interest or penalty runs from nothing to 25 percent or more.

Sheriff sales are a separate thing: court-ordered auctions, mostly of homes after a mortgage foreclosure judgment. In about half the states foreclosure goes through the courts and the sheriff or a court officer sells; in the other half a trustee sells under the deed of trust and no court is involved. Some states also use the sheriff for their tax foreclosures.

UX Search does not list tax sale or sheriff sale parcels. The sales are run by the counties, the courts and the platforms they contract, and most of those platforms offer no public feed. What is here is how each state works and where the official list is, so you know what you are looking at before you find it.

Every state

Summaries; the state pages carry the detail, the statute and the exceptions. Last checked October 27, 2026.

Questions people ask

What is the difference between a tax lien and a tax deed sale?

In a tax lien sale the county sells its claim for the unpaid taxes; the buyer pays the taxes and earns interest when the owner redeems, and only gets the property if the owner never does. In a tax deed sale the county sells the property itself and the buyer gets a deed. A redeemable deed is in between: the buyer gets the deed, but the owner can buy it back for a set penalty during a redemption period. 17 states sell tax lien certificates, 20 states sell tax deeds, 9 states sell redeemable tax deeds, 4 states sell liens and deeds.

What is a sheriff sale?

A sheriff sale is a court-ordered auction, most often of a home after a mortgage foreclosure judgment, run by the county sheriff or a court officer. In states where foreclosure is non-judicial, a trustee sells instead and the sheriff is not involved. Some states also run their tax foreclosures through the sheriff. Each state page says which applies.

Where do I find the list of properties for a tax sale?

From the office that runs the sale: the county treasurer, tax collector, clerk of court or sheriff, or the auction platform the county contracts. Lists are published a few weeks before the sale in the county's legal newspaper and on the county site. Each state page links to the statute and the official sources; UX Search does not list tax sale parcels.

Can I lose money at a tax sale?

Yes. Liens on worthless or unbuildable parcels, properties that are redeemed at a low rate after you paid a premium, title problems that take a quiet-title suit to fix, and in some states a bid premium that is not returned on redemption. Read the state's rules and the county's terms before you bid.

Written by the UX Auctions editorial staff from the state statutes and official county pages. Rules change by legislative session and by county; the official sources on each state page control. UX Search is independent and never takes a bid.