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Benton County, AR

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Benton County, Arkansas — Tax Sale & Surplus Procedure

Local operations layer. The legal framework (redemption periods, surplus rights, statutes, case law) lives on the parent page → arkansas. This page covers how Benton County fits into Arkansas’s state-centralized tax-deed system, which offices handle local operations, and where to file records. Legal information, not legal advice. Last verified: 2026-06-02.

C0. Identity

  • County seat: Bentonville
  • Population: ~284,340
  • Recording unit: county (circuit clerk is the ex-officio recorder of deeds)
  • FIPS: 05007
  • Parent legal framework: arkansas

Key structural note: Arkansas is a state-centralized tax-deed jurisdiction. After one year of delinquency the county collector certifies the parcel to the Commissioner of State Lands (COSL); COSL — not the county — then conducts the tax auction and issues the limited warranty deed. Benton County does not run its own tax sale. See arkansas for the complete legal framework.

C1. Local Tax Sale

  • Conducts own sale? No — COSL conducts all tax-delinquent-land auctions. Benton County’s role ends at certification to COSL (no later than July 1 of the year following delinquency). — Ark. Code § 26-37-101 — https://law.justia.com/codes/arkansas/title-26/subtitle-4/chapter-37/subchapter-1/section-26-37-101/

  • Sale platform: COSL in-person public auction (primary) + online post-auction / negotiated-price sales at auction.cosl.org. Catalog and parcel list at cosl.org. — https://cosl.org/Home/Buyers · https://auction.cosl.org/

  • Next known sale (2026): August 11, 2026 at 10:00 AM — Holiday Inn & NWA Convention Center, Hall IV, 1500 S. 48th St., Springdale, AR. Catalog shows roughly 140+ active parcels (entries 3878–4015, several cancelled) as of 2026-06-02. — https://www.cosl.org/Home/CatalogView?county=BENT&saledate=8%2F11%2F2026+10%3A00%3A00+AM

  • Prior sale (2025): August 20, 2025 (per COSL county date schedule). — https://www.cosl.org/Home/NextYearDates

  • Sale frequency: Annual — COSL holds one in-person Benton County auction per year (recent Benton sales have fallen in August; note the venue has been in Springdale, in adjoining Washington County, as § 26-37-202 permits an adjoining-county location). Post-auction unsold parcels move to the online post-auction sale (~30 days after auction) and then to negotiated-price sales 2+ years out. — Ark. Code § 26-37-202(b)–(c)

  • Registration & deposit: Bidders receive numbered bid cards; no deposit required; full payment due immediately at the in-person auction. Cash not accepted (personal/business check, certified funds, credit/debit cards accepted). For online post-auction: first $100 charged to a registered card; balance due within 10 days of auction close. — https://cosl.org/Home/Buyers

  • Bidder requirements: Bidder’s home of record must be inside the U.S. (non-U.S. buyers prohibited; deed cancelled within 3 business days and money forfeited). — Ark. Code § 26-37-202(a), eff. July 1, 2021

  • Delinquent list location: The Benton County Collector prepares the annual delinquent real-property-tax list and publishes notice in a county legal newspaper before certifying to COSL (statutory publication window: not less than 30 nor more than 40 days before certification). The statewide delinquent / forfeited search is at artransparency.gov (Benton County page) and parcels certified to the State appear in the COSL catalog (https://www.cosl.org/Home/CatalogView?county=BENT) and post-auction list (https://www.cosl.org/Home/PostAuctionView?county=BENTON). — Ark. Code § 26-37-107; § 26-37-101 — https://bentoncountyar.gov/collector/

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

  • Where/how to redeem: Once a parcel has been certified to the State, redemption is handled by COSL, not the Benton County Collector. The collector handles only pre-certification delinquency (paying current/past-due taxes before the July 1 certification cutoff).

    • Online: Submit a Petition to Redeem and pay by credit/debit card at https://cosl.org/Home/Search (search by parcel number or owner name).
    • By mail: Print the Petition to Redeem from cosl.org or call 501-324-9422 to request the form; mail with certified check / money order.
    • In-person (cash or certified funds): COSL Real Estate Office, 7003 Valley Ranch Drive, Little Rock, AR 72223. Cash is accepted only for in-person redemptions and only within 30 days before the auction date (certified funds otherwise required).
    • Deadline: 4:00 p.m. CT on the last business day before the sale date (i.e., by Aug. 10, 2026 for the Aug. 11, 2026 Benton sale). Postmarks not accepted. — Ark. Code § 26-37-202(e); 26 CAR § 400-108

  • Local fees / redemption amount: All delinquent taxes + 10% simple interest/yr + 10% penalty/yr + county and COSL costs of sale. A quoted redemption amount is valid 30 days. — Ark. Code § 26-37-302

  • Redemption contact:

    • Office: Commissioner of State Lands — Real Estate Division
    • Address: 7003 Valley Ranch Drive, Little Rock, AR 72223
    • Phone: 501-324-9422
    • Email: land@cosl.org
    • Web: https://cosl.org/

  • Deviations from state default: None identified for Benton County. COSL administers redemption uniformly statewide. There is no post-sale redemption for any Arkansas county following the 2023 statutory change. — Ark. Code § 26-37-202(e); 26 CAR § 400-108

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

  • Claim filing venue: All excess-proceeds claims are filed directly with COSL — not with any Benton County office. COSL holds the surplus in trust for the former owner.

    • Office: Commissioner of State Lands
    • Address (Executive): 500 Woodlane St., STE 109, Little Rock, AR 72201
    • Address (Real Estate): 7003 Valley Ranch Drive, Little Rock, AR 72223
    • Phone: 501-324-9422
    • Email: land@cosl.org
    • Web: https://cosl.org/Home/Excess/

  • Claim form: Excess-proceeds claim packet from cosl.org — includes: claim form; deed of release; release & indemnification; third-party release & indemnification; W-9; copy of deed vesting title in the former owner; proof the former owner received mail at the county-certified address; two IDs (one photo). Heirs add death certificate, probate records, birth certificate, affidavit of heirship. Entities add authority documents + certificate of good standing. Request the form at https://cosl.org/Home/Excess/ or by calling 501-324-9422. — COSL Rules Title 4, Subtitle B

  • Local deadline notes: Excess proceeds are held in escrow ~1 year following the sale before claims can be processed. For parcels sold after July 1, 2018, the claimable window is 2 years from the sale date, after which funds escheat by operation of law to Benton County and are not recoverable. — Ark. Code § 26-37-205(b)(3),(c)–(e)

  • Unclaimed list published? Yes (statewide). The Arkansas portal at https://portal.arkansas.gov/service/search-excess-proceeds/ and COSL’s own search at https://cosl.org/Home/Excess/ let the public search COSL excess-proceeds statewide, including Benton County parcels.

  • Contact: Commissioner of State Lands, 501-324-9422, land@cosl.org

  • Third-party recovery agents: Permitted but capped at a 10% fee. The signed agent contract + a third-party release & indemnification must accompany the claim packet. — Ark. Code § 26-37-205; COSL Rules Title 4, Subtitle B(2)(d)

▸ For Investors / Operators — Benton County surplus is filed with COSL (Little Rock), not a Benton County office, so the venue you work is the state Commissioner of State Lands. See arkansas §5b for the marketable-title path (quiet title in the Benton County Circuit Court) and §7b for surviving municipal / improvement-district liens, CERCLA, and the IRS § 7425 redemption.

▸ For Former Owners — When a Benton County tax sale produces more than the taxes, penalties, interest, and costs, the residual excess proceeds belong to the former owner of record on the sale date. File the claim packet with the Commissioner of State Lands (cosl.org/Home/Excess/); a third-party recovery agent’s fee is capped at 10%. Unclaimed proceeds escheat to Benton County after 2 years (parcels sold on/after July 1, 2018).

C4. Offices & Contacts

OfficeNameAddressPhoneURL
CollectorGloria Peterson2401 SW D St., Suite 3, Bentonville, AR 72712 (also Rogers / Gravette / Siloam Springs offices)(479) 271-1040https://bentoncountyar.gov/collector/
TreasurerDeanna Ratcliffe215 E. Central Ave., Bentonville, AR 72712(479) 271-1018https://bentoncountyar.gov/treasurer/
Circuit Clerk (Recorder of Deeds)Brenda DeShields215 E. Central Ave., Suite 6, Bentonville, AR 72712(479) 271-1017https://www.bentoncircuitclerk.com/
County ClerkBetsy Harrell215 E. Central Ave., Bentonville, AR 72712(479) 271-1013https://bentoncountyar.gov/county-clerk/
AssessorRoderick Grieve2401 SW D St., Suite 3, Bentonville, AR 72712(479) 271-1037https://bentoncountyar.gov/assessor/
SheriffShawn Holloway1300 SW 14th St., Bentonville, AR 72712(479) 271-1008https://bentoncountyar.gov/sheriff/
County JudgeBarry Moehring215 E. Central Ave., Bentonville, AR 72712(479) 271-1098https://bentoncountyar.gov/county-judge/
COSL (tax sale authority)Commissioner of State Lands7003 Valley Ranch Dr., Little Rock, AR 72223(501) 324-9422https://cosl.org/

Notes:

  • The Circuit Clerk (Brenda DeShields) is the ex-officio recorder of deeds for Benton County and records limited warranty deeds and redemption deeds from COSL, as well as commissioner’s-sale notices for judicial mortgage foreclosures. There is no separate Register of Deeds office.
  • The Sheriff does not conduct tax sales in Arkansas (COSL does). The sheriff handles civil process; the circuit clerk maintains commissioner’s-sale records for judicial mortgage foreclosures.
  • Collector vs. Treasurer: the Collector (Gloria Peterson) collects property taxes and prepares the delinquent list; the Treasurer (Deanna Ratcliffe) is the county’s custodian of funds. Pre-certification delinquent taxes are paid to the Collector.
  • The 2026 election cycle includes a Benton County Judge race (incumbent Barry Moehring not on the listed 2026 ballot; candidates include Austin McCollum and Carrie Perrien Smith) — verify the County Judge name if acting after Jan. 2027.

C5. Local Procedure Notes

  • Delinquent-list publication: The Benton County Collector publishes the delinquent real-property-tax notice in a county legal newspaper before certifying to COSL. Statutory window: publication not less than 30 nor more than 40 days before certification. — Ark. Code § 26-37-107; § 26-37-101

  • Certification timing: The collector certifies delinquent land to COSL no later than July 1 of the year following the tax year in which the parcel became delinquent. — Ark. Code § 26-37-101

  • Auction venue note (Springdale): Benton County’s COSL auction has been held at the NWA Convention Center in Springdale — physically in adjoining Washington County. Ark. Code § 26-37-202 permits COSL to hold the in-person sale in the county where the land lies or an adjoining county; bidders should confirm the published venue each year on the COSL catalog rather than assume a Bentonville/Benton-County location. — Ark. Code § 26-37-202(c); https://www.cosl.org/Home/CatalogView?county=BENT&saledate=8%2F11%2F2026+10%3A00%3A00+AM

  • Mortgage foreclosure commissioner sales: Judicial mortgage foreclosures in Benton County are heard in the Benton County Circuit Court (04CV case prefix; 19th Judicial Circuit West). Non-judicial (statutory power-of-sale) foreclosures are conducted by the trustee/attorney-in-fact, not the county. This is separate from the COSL tax sale. — see arkansas §4

  • Recording fees (circuit clerk / recorder): $15.00 for the first page +$5.00 per additional page; Arkansas real-property transfer tax $3.30 per$1,000 of consideration on transfers exceeding $100. E-recording available. — https://www.bentoncircuitclerk.com/ · https://www.deeds.com/recorder/arkansas/benton/

  • Post-auction unsold parcels: Benton County’s COSL post-auction (unsold) list showed no parcels as of 2026-06-02 (pre-auction; unsold parcels post ~30 days after the August public auction). — https://www.cosl.org/Home/PostAuctionView?county=BENTON

C6. Records Access

C8. Title & Quiet Title → framework: arkansas §5b, quiet-title-after-tax-sale

  • Title type: tax deed — COSL conveys a limited warranty deed (not a lien certificate). Not marketable on issuance. — see arkansas §7
  • Quiet title required? Practically yes. To obtain marketable, insurable title before the 15-year § 18-12-609 marketability period matures, the purchaser files a judicial quiet-title / confirmation action.
  • Court: Benton County Circuit Court — the circuit court of the county where the land lies (general-jurisdiction court with equity power post- Amendment 80). — Ark. Code §§ 18-60-501 et seq.; § 18-12-609(b); § 26-37-203
  • Typical timeline: 3–6 months uncontested (required publication notice runs 4 consecutive weeks under § 18-60-503; then hearing and decree); contested / multi-heir matters can run 6–12+ months. — see arkansas §5b
  • Typical cost: $2,000–$5,500 total (attorney fees ~$1,500–$3,500 + court costs ~$500–$2,000), per Arkansas practitioner ranges. Local NWA tax-title counsel advise obtaining a title commitment before filing to scope cost, and warn that strict procedural / service compliance is essential or the decree can be undone years later. — https://www.arkansaslaw.com/insights/blog-post-title-one-h7r44-mxefh-ad6r5
  • Deed seasoning / challenge window: A 90-day deed-challenge window runs from conveyance (§ 26-37-203); a confirmation decree cuts it off. Underwriters generally require a quiet-title decree (or the 15-year period) before issuing a standard ALTA policy. — see arkansas §5b
  • Title insurers active locally: No Benton-County-specific underwriter list was located; the statewide pattern is that major underwriters (Fidelity, Old Republic, Stewart) write once a circuit-court quiet-title decree is recorded, and specialty services (e.g., Tax Title Services) offer an alternative certification accepted by some underwriters. needs_verification for which Benton-County title agencies write on COSL deeds and on what terms. — see arkansas §5b

C9. Purchaser Obligations → framework: arkansas §10b

  • Subsequent-tax payment office: Arkansas is a deed state — there is no certificate-holder “subs” obligation during the pre-sale redemption period (the State holds title from certification to sale). After the COSL deed issues, the purchaser is the new owner of record and pays current property taxes to the Benton County Collector (Gloria Peterson; bentoncountyar.gov/collector/, pay online at https://bentoncountyar.gov/collector/pay-taxes/). — see arkansas §10b

  • Notice-to-owner procedure: The pre-sale notice duty runs to COSL, not the purchaser — COSL mails the owner/interested parties certified notice (§ 26-37-301) and a regular-mail pre-sale redemption notice (≥30 days before the in-person Benton sale). The purchaser has no independent statutory duty to notify the former owner; the 90-day deed-challenge window runs automatically. — Ark. Code § 26-37-301; § 26-37-202(e); 26 CAR § 400-108

  • Redemption payment office: The former owner redeems through COSL (online at cosl.org/Home/Search, by mail, or in person at the COSL Real Estate Office, 7003 Valley Ranch Drive, Little Rock), not at a Benton County office, once the parcel is certified. Deadline: 4 p.m. the last business day before the sale. — Ark. Code § 26-37-202(e)

  • Occupancy & access notes: Because Arkansas eliminated the post-sale redemption window in 2023, post-deed the former owner remaining in possession is a trespasser absent agreement; the purchaser may pursue unlawful detainer (Ark. Code § 18-60-301 et seq.) in Benton County Circuit Court. COSL guidance and practitioner consensus advise not making significant improvements until the 90-day deed-challenge window expires. — see arkansas §10b

C10. Local Restrictions → framework: arkansas §11b

  • Right of first refusal active locally? No ROFR located for Benton County. All certified parcels are offered at open COSL public auction; no municipal / nonprofit match right was found. — see arkansas §11b
  • Land bank: None at the county level. Arkansas has no statewide land-bank statute and no Benton County land bank was located; COSL’s unsold-property / negotiated-price program is the administrative equivalent for parcels that do not sell. — see arkansas §11b
  • Entity / insider notes: State-law restrictions apply uniformly in Benton County: LLCs/corporations may bid; buyers whose home of record is outside the U.S. are prohibited (§ 26-37-202(a), deed cancelled within 3 business days); the county collector and deputies, COSL staff, and former owners/interested parties are conflicted from bidding on parcels they have an interest in. — see arkansas §11b
  • needs_verification — whether the City of Bentonville, Rogers, or any Benton County municipality operates a local blight-acquisition or first-refusal program for tax-forfeited parcels (none located).

C7. Meta

sources:

needs_verification:

  • Exact mailing suite/room for the Treasurer and County Clerk within 215 E. Central Ave. (treasurer phone 479-271-1018 and clerk phone 479-271-1013 confirmed; precise suite not confirmed from a directly-fetched office page — bentoncountyar.gov is Cloudflare-protected to automated fetching).
  • Current County Judge name after the 2026 election (Moehring is the 2026 incumbent; verify if acting after Jan. 2027).
  • The specific legal newspaper Benton County uses for the annual delinquent-land publication and the exact annual publication month/week (statutory 30–40-day pre-certification window confirmed; specific outlet not confirmed from a directly-fetched official source).
  • Which Benton County title agencies / underwriters will write a policy on a COSL limited warranty deed and under what conditions (statewide pattern documented on arkansas §5b; no Benton-specific list located).
  • Whether any Benton County municipality (Bentonville, Rogers, etc.) operates a local blight-acquisition or first-refusal program for tax-forfeited parcels (none located).
  • Benton County Circuit Court civil case prefix for foreclosure/quiet-title (cited as 04CV per Arkansas circuit-numbering convention; not confirmed from a directly-fetched docket page).

cross_links: arkansas, right-of-redemption, surplus-funds, third-party-recovery-rules, due-process-notice, treasurer-sale, quiet-title-after-tax-sale, tyler-v-hennepin-county, jones-v-flowers, bankruptcy-automatic-stay, heirs-property, void-vs-voidable

changelog:

  • 2026-06-02 — Initial population (autoresearch). Verified Benton County 2026 COSL auction (Aug. 11, 2026, Springdale NWA Convention Center) from the COSL catalog. Captured officials: Collector Gloria Peterson, Treasurer Deanna Ratcliffe, Circuit Clerk/Recorder Brenda DeShields, County Clerk Betsy Harrell, Assessor Roderick Grieve, Sheriff Shawn Holloway, County Judge Barry Moehring (sources: Arkansas.gov directory, Arkansas Judiciary directory, bentoncircuitclerk.com, deeds.com). Records portals: ARCountyData, county GIS, circuit-clerk land-records search, COSL search. C8/C9/C10 mapped to state framework (quiet title in Benton County Circuit Court; surplus/redemption via COSL; no county land bank or ROFR). Note: bentoncountyar.gov is Cloudflare-protected to automated fetch — office facts confirmed via Arkansas.gov, Arkansas Judiciary, and recorder sources.

Legal information, not legal advice. This page summarizes Benton County, Arkansas local tax sale and surplus-fund operations from primary sources as of the last_verified date. Law changes and county practice varies; verify against the current Arkansas Code, the Commissioner of State Lands rules, and counsel before acting. The tax sale in Arkansas is state-centralized (COSL, not the county) — always confirm sale dates, the auction venue (recent Benton sales have been in Springdale), redemption deadlines, and contact information at cosl.org before relying on any figure here. Last verified: 2026-06-02.

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