Delinquent tax
Property tax that hasn't been paid by its due date. Most states require a property to sit delinquent for a set period — often 1 to 3 years — before it becomes eligible for a tax sale.
See how this plays out in a specific state: browse all 50 states, or check the full glossary for related terms.
General definition — exact terminology and mechanics vary by state and county. Always confirm against the specific county's own auction notice before bidding.