All state tax sale rates
50 states, sourced from actual state statute. Click any state for the full breakdown — sale type, redemption mechanics, and what can go wrong.
Alabama
Flat 12%, no bidding, 3-year redemption — simple and slow.
- Type — Tax lien certificate
- Rate — 12% flat, no bid-down
- Redemption — 3 years
Alaska
No state property tax at all — sales exist only where a borough chooses to levy one.
- Type — Tax deed (municipal foreclosure)
- Rate — None — cash auction, no unified statewide system
- Redemption — ~2–3 years total (delinquency + ~1 year post-judgment) before auction
Arizona
16% cap with a 3-year redemption window, longer than most bid-down states.
- Type — Tax lien certificate
- Rate — Up to 16%, bid down
- Redemption — 3 years
Arkansas
State-run cash auction, redemption ends the day before the sale — no grace period after.
- Type — Tax deed (state-run, non-redeemable after sale)
- Rate — None — cash premium auction, min bid = back taxes
- Redemption — Pre-sale only — ends the day before the auction
California
No interest at all — a straight cash deed auction after 5 years delinquent, no redemption.
- Type — Tax deed
- Rate — None — deed sold at auction, no interest
- Redemption — None
Colorado
Rate floats with the Fed discount rate + 9%, reset every September — bid on premium, not rate.
- Type — Tax lien certificate
- Rate — Federal discount rate + 9%, bid down
- Redemption — 3 years
Connecticut
18% flat with one of the shortest redemption windows anywhere: 6 months.
- Type — Tax lien certificate
- Rate — 18% flat
- Redemption — 6 months
Delaware
Sheriff's sale with a flat premium instead of a rate: 15% in 60 days, or 20% over a year.
- Type — Redeemable deed (sheriff sale)
- Rate — Fixed premium, not an annual rate — 15% or 20%
- Redemption — 60 days (monition, 15% premium) or 1 year (direct sale, Kent/Sussex only, 20%)
District of Columbia
18% cap, bid down, and a fast 6-month redemption to match.
- Type — Tax lien certificate
- Rate — Up to 18%, bid down
- Redemption — 6 months
Florida
The classic lien auction: 18% capped, bid down at the sale, 2-year redemption.
- Type — Tax lien certificate
- Rate — Up to 18%, bid down to 0.25%
- Redemption — 2 years
Georgia
Redeemable deed, 20% penalty, 1-year redemption — you hold the deed from day one.
- Type — Redeemable deed
- Rate — 20% penalty
- Redemption — 1 year
Hawaii
County-run, 12%/year to redeem, but no absentee bidding — you need someone on-island.
- Type — Redeemable tax deed (county-administered)
- Rate — 12% per year to redeem
- Redemption — 1 year (extended if the deed goes unrecorded past 60 days)
Idaho
Clean cash deed sale — redemption closes the moment the auction starts, not after.
- Type — Tax deed (non-redeemable after auction)
- Rate — None — cash auction, no interest paid to investor
- Redemption — Pre-auction only — up to 14 months after the deed is issued
Illinois
Up to 18% every 6 months — compounds to a steep effective annual return.
- Type — Tax lien certificate
- Rate — Up to 18% per 6-month period, bid down
- Redemption — 2–3 years
Indiana
10–25% tiered penalty, redemption as short as 120 days on vacant parcels.
- Type — Tax lien certificate
- Rate — 10–25% penalty
- Redemption — 1 year (120 days on some parcels)
Iowa
24% flat, no bidding — the highest flat rate on this list, with under 2 years to redeem.
- Type — Tax lien certificate
- Rate — 24% flat, no bid-down (rotational)
- Redemption — 1 year 9 months
Kansas
Judicial foreclosure, cash auction, tiered eligibility from 1–3 years depending on property type.
- Type — Tax deed (judicial foreclosure)
- Rate — None — cash auction, county-run
- Redemption — Pre-sale only, no fixed window (tiered eligibility: 1–3 years delinquent)
Kentucky
Flat 12%, 1-year redemption — one of the fastest-turnaround lien states.
- Type — Tax lien certificate
- Rate — 12% flat
- Redemption — 1 year
Louisiana
Overhauled January 2026 — now a true bid-down lien auction, 1%/month down to 0.7%, 3-year redemption.
- Type — Tax lien certificate
- Rate — Up to 12% (1%/month), bid down to 0.7%/month
- Redemption — 3 years (18 months if blighted)
Maine
Town-run sales, flat 8%, 18-month redemption.
- Type — Tax lien certificate
- Rate — 8% flat
- Redemption — 18 months
Maryland
8–24% depending on county, bid down, redemption as short as 4 months in Baltimore City.
- Type — Tax lien certificate
- Rate — 8–24%, bid down
- Redemption — 6 months (4 months in Baltimore City)
Massachusetts
Municipal sales, flat 16%, redemption 6 months to a year depending on the town.
- Type — Tax lien certificate
- Rate — 16% flat
- Redemption — 6 months to 1 year
Michigan
The 3-year timeline ends March 31 of year three — redemption closes before the auction ever happens.
- Type — Tax deed (county foreclosure auction)
- Rate — None — deed sold at auction
- Redemption — None at auction — redemption window closes before forfeiture
Minnesota
Mandatory public auction within 6 months of forfeiture — the state behind the Tyler v. Hennepin surplus ruling.
- Type — Tax deed (state forfeiture + mandatory public auction)
- Rate — None — cash auction, State Deed issued
- Redemption — 3 years standard (1 year in targeted zones, 5 weeks if judicially abandoned)
Mississippi
1.5% a month — 18% annualized — with a 2-year redemption.
- Type — Tax lien certificate
- Rate — 1.5% per month (18% per year)
- Redemption — 2 years
Missouri
Flat 10%, 1-year redemption — straightforward to underwrite.
- Type — Tax lien certificate
- Rate — 10% flat
- Redemption — 1 year
Montana
10% base plus a 2%-per-month penalty stacked on top, 3-year redemption.
- Type — Tax lien certificate
- Rate — 10% + 2% per month penalty
- Redemption — 3 years
Nebraska
Flat 14%, 3-year redemption — a longer hold than most flat-rate states.
- Type — Tax lien certificate
- Rate — 14% flat
- Redemption — 3 years
Nevada
The county already holds the property for 2 years before auction — by the time you bid, redemption has already run out.
- Type — Tax deed
- Rate — None — deed sold at auction
- Redemption — None post-sale (2-year window to protest the sale's validity)
New Hampshire
Municipal sales, flat 18%, 2-year redemption.
- Type — Tax lien certificate
- Rate — 18% flat
- Redemption — 2 years
New Jersey
18% cap, then premium bidding once the rate hits zero — expect competition on desirable liens.
- Type — Tax lien certificate
- Rate — Up to 18%, premium bidding
- Redemption — 2 years
New Mexico
The state itself runs the auction, not the county — cash sale, no calendar you can count on.
- Type — Tax deed (state-run)
- Rate — None — cash auction, min bid = debt owed
- Redemption — None after sale (2-year window to challenge the sale procedurally)
New York
Set locally, not statewide — NYC tiers 6–16% by assessed value, redemption often runs longer than the 2-year base.
- Type — Tax lien certificate
- Rate — Up to 16%, tiered by property value (NYC)
- Redemption — 2 years (often longer, set locally)
North Carolina
No fixed redemption period — the owner can pay off any time until the court confirms, and every bid opens a 10-day upset window.
- Type — Tax deed (foreclosure sale)
- Rate — None — deed sold at auction
- Redemption — None after court confirmation
North Dakota
9–12% depending on county, 3-year redemption.
- Type — Tax lien certificate
- Rate — 9–12% flat
- Redemption — 3 years
Ohio
Flat 18% with just a 1-year redemption — high rate, fast turnaround.
- Type — Tax lien certificate
- Rate — 18% flat
- Redemption — 1 year
Oklahoma
Flat 8%, 2-year redemption.
- Type — Tax lien certificate
- Rate — 8% flat
- Redemption — 2 years
Oregon
County discretion on whether to even hold an auction — ~5 years to reach that point, if it happens at all.
- Type — Tax deed (in-rem judicial foreclosure)
- Rate — None — cash auction, when and if the county holds one
- Redemption — ~5 years total (3 yrs to judgment + 2 yrs more) before the county takes title
Pennsylvania
Two different sales in one state — Upset (no redemption) and Judicial (clears liens, ~9-month redemption).
- Type — Tax deed
- Rate — None — deed sold at auction
- Redemption — None at upset sale; ~9 months for owner-occupied at judicial sale
Rhode Island
10% base plus 1% a month, 1-year redemption.
- Type — Tax lien certificate
- Rate — 10% + 1% per month penalty
- Redemption — 1 year
South Carolina
Bid down from a 12% ceiling, 12-month redemption.
- Type — Tax lien certificate
- Rate — 3–12%, bid down
- Redemption — 12 months
South Dakota
10–12% flat, one of the longer redemption windows here at 3–4 years.
- Type — Tax lien certificate
- Rate — 10–12% flat
- Redemption — 3–4 years
Tennessee
Runs through the courts, not a county desk — flat 10%, 1-year redemption.
- Type — Tax lien certificate
- Rate — 10% flat
- Redemption — 1 year
Texas
No lien here — a redeemable deed with a flat 25% penalty and a 180-day window.
- Type — Redeemable deed
- Rate — 25% penalty
- Redemption — 180 days
Utah
Clean county cash auctions, ~4–5 years delinquent to reach sale, none after.
- Type — Tax deed
- Rate — None — cash auction, min bid = debt owed
- Redemption — None after sale (pre-sale only, ~4–5 years delinquent to reach auction)
Vermont
Deed sold at the sale itself, but the owner can redeem for a year at 1% a month.
- Type — Redeemable deed
- Rate — 12% (1% per month)
- Redemption — 1 year
Virginia
Judicial deed sale, no redemption once confirmed — the risk sits entirely in the property, not the timeline.
- Type — Tax deed
- Rate — None — deed sold at auction
- Redemption — None after the sale
Washington
Deed sold outright, no redemption except a narrow 3-year carve-out for minors or active-military owners.
- Type — Tax deed
- Rate — None — deed sold at auction
- Redemption — None (narrow exception: 3 years for minors, incompetent owners, or active military)
West Virginia
Flat 12%, 18-month redemption.
- Type — Tax lien certificate
- Rate — 12% flat
- Redemption — 18 months
Wyoming
15% plus a 15% penalty stacked on top, and the longest redemption window here: 4 years.
- Type — Tax lien certificate
- Rate — 15% + 15% penalty
- Redemption — 4 years
New to the difference between a lien and a deed? Read Tax Lien vs. Tax Deed: What's the Difference? before comparing states.
Wondering if you're owed money from a past sale? See surplus funds by state.
Rates and redemption windows are set by state statute and can change by county or legislative session — always confirm against the county's own auction notice before bidding. This table is informational, not investment advice.