Allen County, Indiana — Tax Sale & Surplus Procedure

Local operations layer. The legal framework (redemption periods, surplus rights, statutes, case law) lives on the parent page → indiana. This page covers how Allen County actually runs it. Legal information, not legal advice. Last verified: 2026-06-02.

C0. Identity

  • County seat: Fort Wayne · Population: 385,417 (2020 census) · Recording unit: county
  • FIPS: 18003
  • Parent legal framework: indiana
  • Selling authority: County Auditor (tax-lien certificate auction); County Sheriff (mortgage foreclosure sales)

C1. Local Tax Sale

  • Conducts own sale? Yes — Allen County runs its own annual tax-lien-certificate auction under IC 6-1.1-24, administered by the Allen County Auditor’s Office (Tax Sale contact: Scot Harber, 260-449-7917). Source: https://www.allencounty.in.gov/270/Tax-Sale (retrieved 2026-06-02)

  • Platform: GovEase.com — Allen County conducts its annual tax-lien auction entirely online through GovEase. Bidders register at govease.com. Source: hometaxsale.com corroborating official Allen County sale at GovEase, confirmed by web search against allencounty.in.gov/270/Tax-Sale (retrieved 2026-06-02). See also search-confirmed registration details below.

  • Sale calendar:

    • Frequency: Annual; statute requires sale between August 1 and November 1 (IC 6-1.1-24-5).
    • 2025 sale date (most recent): September 24, 2025, held online at govease.com, 9:00 a.m. EST. Source: https://www.allencounty.in.gov/270/Tax-Sale (retrieved 2026-06-02); hometaxsale.com/auction/in/allen (retrieved 2026-06-02).
    • Delinquent list certified: June 27, 2025 (for 2025 sale); minimum bid includes all delinquent and current outstanding real estate taxes and other assessments due through the November 2025 installment. Source: https://www.allencounty.in.gov/270/Tax-Sale (retrieved 2026-06-02).
    • Registration window (2025): Opened September 10, 2025; closed September 23, 2025 at 12:00 p.m. EST. Source: web-search-confirmed details from govease.com registration for Allen County 2025 sale (retrieved 2026-06-02).
    • 2026 next sale: Not yet announced as of 2026-06-02; expect fall 2026 based on annual pattern. Contact Auditor at 260-449-7241 for announcement.
  • Eligibility trigger: Properties become tax sale candidates when delinquent for three or more installments. Source: https://www.allencounty.in.gov/270/Tax-Sale (retrieved 2026-06-02).

  • Registration requirements:

    • Register at govease.com (electronic registration only).
    • Provide name, address, telephone number, and name/address as they should appear on the tax sale certificate.
    • Provide Social Security Number or Federal I.D. number.
    • Complete and upload IRS Form W-9 (Allen County Auditor reports W-9 amounts to IRS as interest income on buyer’s behalf).
    • Business entities must provide a Certificate of Good Standing / Certificate of Existence from the Indiana Secretary of State (IC 6-1.1-24-5.1, -5.4).
    • Bidders (individually or through business entity) may not have delinquent real estate or personal property taxes in any Indiana county (IC 6-1.1-24-5.3).
    • Source: web-search-confirmed govease.com registration details for Allen County, cross-referenced with allencounty.in.gov/270/Tax-Sale (retrieved 2026-06-02).
  • Registration deposit: needs_verification — no registration deposit amount confirmed from a directly retrieved Allen County official document. Allen County’s 2025 Quick Info PDF (allencounty.in.gov/DocumentCenter/View/11291) was not readable (binary/compressed). Contact Scot Harber (260-449-7917) or govease.com for current deposit amount.

  • Delinquent list location:

  • Minimum bid composition: All delinquent taxes + special assessments + penalties + interest + costs of sale (including title search/notice costs and prior unpaid tax-sale costs) (IC 6-1.1-24-5, -2). The minimum bid for the 2025 sale included all delinquent and outstanding real estate taxes and other assessments due through the November 2025 installment. Source: https://www.allencounty.in.gov/270/Tax-Sale (retrieved 2026-06-02).

  • Unsold properties: Properties not sold at the annual auction may be assigned to the Allen County Community Development Corp (ACCDC) for public resale — but not all unsold properties are deeded to ACCDC. Contact the Auditor’s office (260-449-7241) to confirm status. ACCDC: 260-449-3276. Source: https://www.allencounty.in.gov/270/Tax-Sale (retrieved 2026-06-02).

  • Federal tax lien notice: The IRS no longer grants blanket permission to sell properties with federal tax liens. Tax sale purchasers must apply separately for a Certificate of Discharge using IRS Publication 783 and Form 14135. Source: https://www.allencounty.in.gov/270/Tax-Sale (retrieved 2026-06-02).

C2. Local Redemption → framework: right-of-redemption

  • Redemption period: 1 year from the date of sale of the certificate (IC 6-1.1-25-4); 120-day period applies to certain county-held certificates. See indiana for state framework.
  • Where to redeem: Allen County Treasurer’s Office, 1 East Main Street, Rousseau Centre Suite 104, Fort Wayne, IN 46802. Redemption payments are paid to the County Treasurer, receipted into the tax sale redemption fund; the Auditor endorses and preserves the certificate (IC 6-1.1-25-3). Source: https://www.allencounty.in.gov/284/Treasurer (retrieved 2026-06-02).
  • Redemption contact: Samantha J. Chenery (Treasurer); Christine Gilsinger (Chief Deputy Treasurer). Phone: 260-449-7693. Fax: 260-449-7893. Source: https://www.allencounty.in.gov/284/Treasurer (retrieved 2026-06-02).
  • Redemption amount formula (state formula, Allen County applies):
    • 110% of minimum bid if redeemed within 6 months; 115% of minimum bid if redeemed after 6 months (≤1 year) (IC 6-1.1-25-2).
    • + 5% per annum on the overbid (purchase price minus minimum bid) from date of sale to redemption.
    • + 5% per annum on subsequent taxes/assessments the buyer paid after sale.
    • + statutory costs (title search, notice, attorney fees) per IC 6-1.1-25-2(e).
    • Source: hometaxsale.com/auction/in/allen (corroborating IC 6-1.1-25-2; see indiana for primary statute citation) (retrieved 2026-06-02).
  • Local fees / deviations from state default: No local deviation identified. Allen County follows the state formula exactly.
  • Surplus applied to other delinquencies: Pursuant to IC 6-1.1-24-7, the Allen County Treasurer applies surplus funds to other delinquent personal and real property taxes owed by a taxpayer, as well as any subsequent taxes/other assessments due on the sold tax sale property. Source: search-confirmed allencounty.in.gov tax sale page content (retrieved 2026-06-02).

C3. Local Surplus / Excess Proceeds → framework: surplus-funds

Tax Sale Surplus (Tax Lien Certificate Sales — IC 6-1.1-24-7)

  • Claim filing venue: Allen County Auditor’s Office — verified claim filed with the Auditor; approved jointly by the Auditor and the County Treasurer; warrant issued by the County Auditor to the claimant (IC 6-1.1-24-7).

  • Online surplus lookup: Allen County Auditor maintains an online Property Tax Surplus Lookup searchable database; Auditor notifies property owners when a surplus exists. Source: https://www.allencounty.in.gov/266/Property-Tax-Surplus (retrieved 2026-06-02).

  • Claim form: A PDF guide titled “How to Claim Surplus Taxes” (with FAQs) is available on the Property Tax Surplus page at https://www.allencounty.in.gov/266/Property-Tax-Surplus. No separate pre-printed claim form URL was retrieved directly; contact Auditor’s Office at 260-449-7241. Source: https://www.allencounty.in.gov/266/Property-Tax-Surplus (retrieved 2026-06-02).

  • Local deadline notes: 3 years from the date surplus is received; if unclaimed, the County Auditor transfers funds to the county general fund and may not disburse thereafter (IC 6-1.1-24-7). The Allen County Treasurer applies surplus first to other delinquent taxes owed by the same taxpayer before distributing any remaining balance to the former owner. Source: search-confirmed IC 6-1.1-24-7 application, allencounty.in.gov (retrieved 2026-06-02); indiana §3.

  • Unclaimed-funds list published: needs_verification — no publicly posted unclaimed surplus list URL was found on allencounty.in.gov as of 2026-06-02 (beyond the online lookup tool). Contact Auditor’s Office at 260-449-7241.

  • Property Tax Division contact: Crystal Jones · 260-449-7901 · 9 am–5 pm Mon–Fri. Source: https://www.allencounty.in.gov/252/Property-Tax-Division-Deductions (retrieved 2026-06-02).

Mortgage Foreclosure Surplus (Sheriff Sales — IC 32-29-7)

Allen County operates a distinct program for surplus/overage from mortgage foreclosure (sheriff) sales, administered by Allen Superior Court:

▸ For Investors / Operators — Allen County’s annual tax-lien-certificate auction runs entirely online through GovEase (September, allencounty.in.gov/270/Tax-Sale); registration requires a W-9, Indiana Secretary of State Certificate of Good Standing for business entities, and no delinquent Indiana taxes. Properties become sale-eligible after three or more delinquent installments; the 1-year redemption period (110%/115% of minimum bid formula under IC 6-1.1-25-2) begins on the sale date. For mortgage foreclosure (sheriff) sales, auctions are held Tuesday–Thursday at 2:00 p.m. in-person at the Courthouse (Room 100) with a cashier’s check for the full bid amount required at close; any day-of overage check is available two business days after the sale at Sheriff’s Room 100. Any IRS federal tax lien on a sold parcel requires the buyer to separately obtain a Certificate of Discharge from the IRS (Publication 783 / Form 14135).

▸ For Former Owners — Two separate surplus programs apply. For tax-sale surplus (IC 6-1.1-24-7), file a verified claim with the Allen County Auditor’s Office (1 E. Main St., Suite 102, Fort Wayne; 260-449-7241) within 3 years of the surplus being received — use the Auditor’s online Property Tax Surplus Lookup (allencounty.in.gov/266/Property-Tax-Surplus) and the “How to Claim Surplus Taxes” PDF guide. For mortgage foreclosure surplus (Allen Superior Court program), submit a letter including the original foreclosure case number to the Allen County Clerk of Courts (715 S. Calhoun St., Room 200A, Fort Wayne); those funds transfer to the Indiana AG Unclaimed Property Division after 5 years. Questions (not claims) about the foreclosure program: foreclosure@allensuperiorcourt.us.

C4. Offices & Contacts

OfficeName / TitleAddressPhoneURL
Auditor (tax sale, surplus)Jacquelynn Scheuman, CPA (Auditor); Scot Harber (tax sale contact)1 E Main St, Rousseau Centre Suite 102, Fort Wayne, IN 46802260-449-7241 (main); 260-449-7917 (Scot Harber, tax sale)https://www.allencounty.in.gov/211/Auditor
TreasurerSamantha J. Chenery (Treasurer); Christine Gilsinger (Chief Deputy)1 E Main St, Rousseau Centre Suite 104, Fort Wayne, IN 46802 (mailing: P.O. Box 2540, Fort Wayne, IN 46801-2540)260-449-7693 (main); Fax 260-449-7893https://www.allencounty.in.gov/284/Treasurer
Clerk of Circuit & Superior CourtsChristopher M. NancarrowAllen County Courthouse, 715 S. Calhoun St., Room 200A, Fort Wayne, IN 46802260-449-7245; Fax 260-449-7658https://allencountyclerk.in.gov
Recorder / Register of DeedsNicole Keesling1 E Main St, Room 100, Fort Wayne, IN 46802260-449-7165https://www.allencountyrecorder.us/
Sheriff (mortgage foreclosure sales)Troy Hershberger715 S. Calhoun St., Room 101, Fort Wayne, IN 46802-1805260-449-7535 (main); 260-449-3000 (non-emergency)https://www.allencountysheriff.org/

Sources for C4:

C5. Local Procedure Notes

  • GovEase platform (annual): All Allen County tax-lien certificate sales are conducted online only through govease.com. Registration is electronic. The Auditor’s office does not conduct in-person bidding.
  • Tax sale eligibility: Property must be delinquent for three or more installments to appear on the tax sale list (Allen County-specific trigger; Indiana statute sets minimum bid based on all delinquent taxes).
  • Unsold-property pipeline: Properties that do not sell may go to ACCDC (Allen County Community Development Corp) — but not automatically; the Auditor must confirm on a property-by-property basis. ACCDC: 260-449-3276.
  • Certificate-of-Good-Standing rule: Business-entity bidders must supply an Indiana Secretary of State Certificate of Good Standing at registration. Failure subjects all purchases to forfeiture (IC 6-1.1-24-5.1, -5.4).
  • W-9 requirement: The Auditor issues and reports W-9 interest income to the IRS on behalf of each winning buyer. W-9 must be uploaded via govease.com at registration.
  • IRS federal lien / Certificate of Discharge: For any parcel with a federal tax lien, the buyer must independently apply to the IRS for a Certificate of Discharge (IRS Publication 783, Form 14135) — the County does not obtain this on the buyer’s behalf.
  • Sheriff sale procedure: Sales held Tuesday–Thursday at 2:00 PM (excluding holidays) at the Allen County Courthouse, Room 100. In-person only — no phone or online bids. Bidders must arrive 1:30–1:45 PM for early check-in, present government-issued photo ID, provide an unsigned Sheriff Sale Affidavit (notarized at check-in), submit MF Affidavit per Indiana House Bill 1048, and have cashier’s checks for their maximum bid amount (payable to Allen County Sheriff’s Department). Payment due immediately upon close of bidding. Within two days: submit Sales Disclosure Form, Form R13, $25 check (Recorder), and$10 per parcel check (Auditor) at the Sheriff’s Office. Source: https://www.allencountysheriff.org/sheriff-sale/ (retrieved 2026-06-02).
  • Mortgage foreclosure surplus 5-year deadline: Distinct from the 3-year tax-sale-surplus deadline under IC 6-1.1-24-7; mortgage foreclosure surplus from sheriff sales follows the Allen Superior Court’s 5-year hold before transfer to the Indiana AG Unclaimed Property Division. Source: https://www.21alivenews.com/2025/04/21/nearly-359000-available-return-foreclosure-cases-allen-superior-court-says/ (retrieved 2026-06-02).

Deviations from state default:

  • The Treasurer applies tax sale surplus first to other delinquent taxes owed by the same taxpayer before distributing to the former owner (per IC 6-1.1-24-7; this is the statutory rule, not a county deviation, but Allen County enforces it).
  • No local ordinance identified governing the tax-lien certificate sale (contrast with Lake County’s Ordinance No. 1501A).

C6. Records Access

ResourceURLNotes
Parcel / assessor search (COMPS)https://www.acimap.us/assessors.htmlCOMPS — valuation, sales, property record cards, aerial photography; “Assessor Parcel Search” via iMap
Property record card searchhttps://www.allencounty.in.gov/186/Property-Record-Card-SearchSearch by name, address, or parcel number; updated monthly
GIS map (iMap)https://www.acimap.us/Allen County iMap; includes General Viewer, Assessor parcel, Auditor Tax and Billing, Engineering, Planning, Parks, and other viewers
GIS general viewerhttps://www.acimap.us/viewer.htmlPrimary mapping interface
Recorder deed search (Free)https://inallen.fidlar.com/INAllen/DirectSearch/#/searchFree data search (name/business only; no images) — Fidlar system; records from 1970 to present
Recorder deed search (Tapestry / paid)https://tapestry.fidlar.com/TapestryEON/TapestryEON.WebSite/login$8.75/search +$1.00/page printed; search by name back to 1950
Recorder deed search (Laredo / subscription)https://www.fidlar.com/laredo.aspxSubscription-based; $0.75/page printed; requires Laredo contract with Recorder’s Office
Tax payment portal (InvoiceCloud)https://billpay.forte.net/allencountyintax/Online tax payments; credit card (2.95%, $1.95 min), e-check ($1/transaction), digital wallets
Tax bill view / low-tax-infohttps://lowtaxinfo.com/allencountyView and print tax bills; pay online; search by name, address, or tax ID
Tax sale pagehttps://www.allencounty.in.gov/270/Tax-SaleSale calendar, delinquent list, sold-property lists; Quick Info PDF for current sale
GovEase auction platformhttps://www.govease.com/Online-only platform for Allen County annual tax-lien certificate sale
Delinquent property listhttps://www.allencounty.in.gov/824/Delinquent-Property-ListInformational only (not tax sale list); updated annually; Jake Bukiri, 260-449-7231
Property tax surplus lookuphttps://www.allencounty.in.gov/266/Property-Tax-SurplusAuditor’s online searchable surplus database; claim instructions PDF
Mortgage foreclosure surplus listhttps://www.allensuperiorcourt.us/foreclosureAllen Superior Court list of open foreclosure cases with surplus funds
Case search (mycase)https://public.courts.in.gov/mycase/#/vw/SearchSearch court cases by name (find foreclosure case numbers)
Sheriff sales (2026 schedule)https://www.allencountysheriff.org/2026-sheriff-sales/Allen County Sheriff Office 2026 sheriff sale listings
Mortgage foreclosure surplus pagehttps://www.allencounty.in.gov/1108/Mortgage-Foreclosure-SurplusesAllen County official mortgage foreclosure surplus program page

Sources for C6:

C7. Meta

sources:

needs_verification:

  1. Registration deposit amount — the Allen County 2025 Tax Sale Quick Info PDF (allencounty.in.gov/DocumentCenter/View/11291) was unreadable (binary/compressed); no deposit amount confirmed. Contact Scot Harber (260-449-7917) or govease.com.
  2. Surplus claim form direct URL / form name — the “How to Claim Surplus Taxes” PDF guide is referenced on allencounty.in.gov/266 but the direct document URL was not captured. Contact Auditor at 260-449-7241 or navigate to the Property Tax Surplus page to download the PDF.
  3. Unclaimed tax-sale surplus list — no publicly posted list URL was found (distinct from the online lookup tool); confirm whether Allen County posts a static unclaimed-surplus list at allencounty.in.gov/266 or elsewhere.
  4. 2026 annual tax sale date — not yet published as of 2026-06-02; expect fall 2026. Check allencounty.in.gov/270/Tax-Sale.
  5. Surplus claim filing for tax-sale surplus vs. mortgage surplus distinction — tax-sale surplus is filed with the County Auditor (IC 6-1.1-24-7); mortgage foreclosure surplus is filed via letter with the Clerk of Courts to Allen Superior Court. This page documents both, but confirm the Auditor’s current practice for applying surplus to other delinquent taxes before disbursing to former owner.
  6. Sheriff name verification — Troy Hershberger confirmed via web search as elected Nov. 2022; not confirmed from a directly fetched official sheriff’s-office page listing his name.

cross_links: indiana, right-of-redemption, surplus-funds, third-party-recovery-rules, surplus-recovery-fee-cap, tyler-v-hennepin-county, jones-v-flowers, mennonite-v-adams, mullane-v-central-hanover, bankruptcy-automatic-stay, federal-tax-lien-redemption, mortgagee-redemption, due-process-notice, treasurer-sale, sheriff-sale

changelog:

  • 2026-06-02 — Initial population. Fetched official Allen County pages: Tax Sale (allencounty.in.gov/270), Auditor (allencounty.in.gov/211), Treasurer (allencounty.in.gov/284), Property Tax Surplus (allencounty.in.gov/266), Property Tax Division (allencounty.in.gov/252), Delinquent Property List (allencounty.in.gov/824), Mortgage Foreclosure Surpluses (allencounty.in.gov/1108), Clerk (allencountyclerk.in.gov), Recorder (allencountyrecorder.us + searching-and-printing-documents), Sheriff (allencountysheriff.org: sheriff-sale, contact, civil-court). Fetched iMap (acimap.us), Payments (allencounty.in.gov/318), Public Access Tax Info (allencounty.in.gov/320), Online Services (allencounty.in.gov/230). 21Alive news article confirmed mortgage foreclosure surplus program ($359K/70 cases/5-year AG escheat). Key findings: annual sale Sept 24, 2025 via govease.com; GovEase W-9 + COG required; eligibility at 3+ delinquent installments; Auditor Jacquelynn Scheuman; Treasurer Samantha J. Chenery; Clerk Christopher Nancarrow; Recorder Nicole Keesling; Sheriff Troy Hershberger. Recorder uses Fidlar/Tapestry/Laredo ($8.75/search or subscription). Tax payment: InvoiceCloud (billpay.forte.net/allencountyintax). Mortgage surplus claim via letter to Clerk (Allen Superior Court Foreclosure Surplus Program). 6 needs_verification items (all row-2 honest gaps). gap_score 6.

▸ For Investors / Operators — Allen County’s annual tax-lien-certificate auction runs entirely online through GovEase (September, allencounty.in.gov/270/Tax-Sale); registration requires a W-9, Indiana Secretary of State Certificate of Good Standing for business entities, and no delinquent Indiana taxes. Properties become sale-eligible after three or more delinquent installments; the 1-year redemption period (110%/115% of minimum bid formula under IC 6-1.1-25-2) begins on the sale date. For mortgage foreclosure (sheriff) sales, auctions are held Tuesday–Thursday at 2:00 p.m. in-person at the Courthouse (Room 100) with a cashier’s check for the full bid amount required at close; any day-of overage check is available two business days after the sale at Sheriff’s Room 100. Any IRS federal tax lien on a sold parcel requires the buyer to separately obtain a Certificate of Discharge from the IRS (Publication 783 / Form 14135).

▸ For Former Owners — Two separate surplus programs apply. For tax-sale surplus (IC 6-1.1-24-7), file a verified claim with the Allen County Auditor’s Office (1 E. Main St., Suite 102, Fort Wayne; 260-449-7241) within 3 years of the surplus being received — use the Auditor’s online Property Tax Surplus Lookup (allencounty.in.gov/266/Property-Tax-Surplus) and the “How to Claim Surplus Taxes” PDF guide. For mortgage foreclosure surplus (Allen Superior Court program), submit a letter including the original foreclosure case number to the Allen County Clerk of Courts (715 S. Calhoun St., Room 200A, Fort Wayne); those funds transfer to the Indiana AG Unclaimed Property Division after 5 years. Questions (not claims) about the foreclosure program: foreclosure@allensuperiorcourt.us.


Legal information, not legal advice. This page describes Allen County’s local tax sale and surplus procedures as of June 2, 2026. Indiana law and county procedures change — verify all details against primary sources before acting. The statutory framework for redemption periods, surplus rights, and case law is on the parent page: indiana.