Tax Sales and Sheriff Sales in Arkansas

How tax sales work in Arkansas

Arkansas sells the property itself: the buyer gets a deed, and the owner's chance to pay ends at or before the sale.

What the buyer gets. The property itself, by deed from the Arkansas Commissioner of State Lands, with no interest to collect and no owner to wait out once the sale is final.

Redemption. Until the sale, plus 10 business days (excluding weekends and holidays) after the sale upon notice from the Commissioner (A.C.A. § 26-37-204(e)); redemption cost includes 10% simple interest and a 10% penalty per year of delinquency (§ 26-37-310).

When and where the sales are held

Who runs them: Arkansas Commissioner of State Lands (statewide), after the county collector certifies the land.

When: Regional live auctions held by county through the year; unsold parcels go online for 30 days after each auction.

Where: In-person live auctions by county/region, then online post-auction sales at auction.cosl.org.

The list of parcels for each sale is published by the office that runs it, usually a few weeks ahead, in the county's legal newspaper and on the county or platform site. UX Search does not list tax sale parcels; these sales are run by the counties and the platforms they contract, and the links on this page go to the official sources.

Sheriff sales and foreclosure sales in Arkansas

Arkansas allows both judicial foreclosure and non-judicial foreclosure under the Statutory Foreclosure Act (A.C.A. § 18-50-101 et seq.), which lenders use for most residential mortgages; the trustee or attorney-in-fact records a notice of default and sale, publishes it, and sells at public auction at the courthouse or online. There is no statutory right of redemption after a non-judicial sale. In a judicial foreclosure the court orders a sale by a court-appointed commissioner and any post-sale redemption is usually waived in the mortgage.

A tax sale and a sheriff sale are different animals even when the same office runs both. A tax sale clears unpaid property taxes and in most states wipes out junior liens; a mortgage foreclosure sale pays the lender and may leave tax liens in place. Before bidding at either, pull the title, read the judgment or the tax certificate, and know which liens survive the sale in Arkansas.

Official sources for Arkansas

• Commissioner of State Lands – Real Estate Division
• Commissioner of State Lands – Buyer information
• COSL compiled statutes (A.C.A. Title 26, Ch. 37)

Statute: Ark. Code Ann. § 26-37-101 et seq. (tax-delinquent land certification, sale and redemption).

Questions people ask

Does Arkansas sell tax liens or tax deeds?

Arkansas sells the property itself: the buyer gets a deed, and the owner's chance to pay ends at or before the sale. In Arkansas, land with taxes unpaid for a year is certified to the Commissioner of State Lands, who notifies owners and lienholders and, at least one year after certification, sells the parcel at a public auction for a minimum bid equal to the taxes, penalties, interest and costs. The owner can redeem any time before the sale, and for a short window after it; otherwise the buyer receives a limited warranty deed and usually needs a quiet-title suit for marketable title. Parcels that do not sell are offered online for 30 days afterward and then by negotiated sale.

How long is the redemption period after a tax sale in Arkansas?

Until the sale, plus 10 business days (excluding weekends and holidays) after the sale upon notice from the Commissioner (A.C.A. § 26-37-204(e)); redemption cost includes 10% simple interest and a 10% penalty per year of delinquency (§ 26-37-310)

Who runs tax sales in Arkansas?

Arkansas Commissioner of State Lands (statewide), after the county collector certifies the land. In-person live auctions by county/region, then online post-auction sales at auction.cosl.org

When are tax sales held in Arkansas?

Regional live auctions held by county through the year; unsold parcels go online for 30 days after each auction

Are sheriff sales in Arkansas judicial?

Arkansas allows both judicial foreclosure and non-judicial foreclosure under the Statutory Foreclosure Act (A.C.A. § 18-50-101 et seq.), which lenders use for most residential mortgages; the trustee or attorney-in-fact records a notice of default and sale, publishes it, and sells at public auction at the courthouse or online. There is no statutory right of redemption after a non-judicial sale. In a judicial foreclosure the court orders a sale by a court-appointed commissioner and any post-sale redemption is usually waived in the mortgage.

Can anyone bid at a tax sale or sheriff sale in Arkansas?

Generally yes, with registration through the office or platform that runs the sale, and often a deposit or proof of funds. Payment is usually due the same day or within a few days in certified funds, and the property is sold as is with whatever title questions come with it. Read the county's terms for the sale you are bidding in; they differ from one county to the next in the same state.

Written from the Arkansas statutes and official county pages, last checked October 27, 2026. Rules change by session and by county; the official sources above control. UX Search is independent, lists no tax sale parcels and never takes a bid.