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Jefferson County, TX

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Jefferson County, Texas — Tax Sale & Surplus Procedure

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

C0. Identity

  • County seat: Beaumont
  • Population: ~256,526 (2020 census)
  • FIPS: 48245
  • Recording unit: county
  • Parent legal framework: texas

C1. Local Tax Sale

Conducts own sale? Yes — Jefferson County conducts its own in-person sheriff/constable sale as required by Tex. Tax Code § 34.01. No third-party online auction platform (e.g., RealAuction, GovEase, Bid4Assets) has been identified; the county has not adopted online bidding under § 34.01(a-1) as of the verified date.

Platform: In-person oral-bid auction conducted by the Jefferson County Sheriff’s Department.

Sale calendar (2026):

DateType
March 3, 2026Original Sheriff Sale
June 2, 2026Re-Sale
August 4, 2026Original Sheriff Sale
October 6, 2026Re-Sale (if inventory allows)
December 1, 2026Original Sheriff Sale

Dates are subject to change. All sales begin at 10:00 a.m. Source: https://jeffcotax.com/property-tax/delinquent-tax-sale/, retrieved 2026-06-02.

Sale location: Jury Impaneling Room of the Courthouse of Jefferson County, in the City of Beaumont, Texas, between 10:00 a.m. and 4:00 p.m. (oral bid format; sales begin at 10:00 a.m.). Confirmed directly from the official March 3, 2026 Notice of Sale PDF.

Rate within statutory range: Not set separately; the county follows the state minimum-bid formula (lesser of total judgment or adjudged value). — Tex. Tax Code § 34.01(b).

Registration / deposit:

  • Bidders must register before 10:00 a.m. on sale day; no registration is permitted after sales commence.
  • Must present a current “Statement of No Delinquent Taxes Owed” to the auctioneer — obtained from the Jefferson County Tax Office by end of business on the Friday before the sale (or Thursday/Wednesday if Friday is a holiday). This statement cannot be obtained on sale day.
  • Companies must also provide either an Assumed Name Certificate (from the Jefferson County Clerk) or a Franchise Tax Account Status letter (from the Texas Comptroller), plus an authorization letter if the bidder is not an officer/director.
  • Source: https://jeffcotax.com/property-tax/delinquent-tax-sale/, retrieved 2026-06-02.

Payment requirements: Cash or cashier’s check payable to Jefferson County Sheriff’s Department; due by 4:00 p.m. on sale day. Exact change recommended for cash payments. Failure to pay triggers liability for 20% of property value plus costs.

Bidder requirements: Must meet Statement of No Delinquent Taxes requirement (Tex. Tax Code § 34.015); entity documentation if purchasing as a company.

Delinquent list location: Sale lists (property-by-property PDFs) are published on the Jefferson County Tax Office website at https://jeffcotax.com/property-tax/delinquent-tax-sale/. Current 2026 lists confirmed at:

Historical property list requests were processed via email to property@co.jefferson.tx.us (per archived pages); current email for the Tax Office is PROPERTY@JEFFERSONCOUNTYTX.GOV.

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

Where to redeem locally: The former owner pays the tax-sale purchaser directly (or the county tax assessor-collector if the purchaser cannot be located). No separate local redemption office or form; the framework is entirely state-statutory. — Tex. Tax Code § 34.21(f).

Local fees: None beyond the state-statutory formula: purchaser’s bid + deed-recording fee + taxes/penalties/interest/costs paid by purchaser + redemption premium (25% year 1 / 50% year 2 for 2-year property; 25% for 180-day property). — Tex. Tax Code § 34.21(a)–(g).

Redemption contact:

Deviations from state default: None identified. Jefferson County follows the standard Texas redemption framework under Tex. Tax Code § 34.21 without local modification.

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

Under Tex. Tax Code §§ 34.03–34.04, excess proceeds from Jefferson County tax sales are deposited in the court registry of the district court that ordered the sale. Claims are filed as petitions in that same court.

Claim filing venue:

  • District Clerk of Jefferson County — the excess proceeds are held in the court registry; the claimant files a verified petition under the original cause number in whichever of the four civil district courts (58th, 60th, 136th, or 172nd) rendered the delinquent-tax judgment.
  • Address: 1085 Pearl Street, Room 203, Beaumont, Texas 77701
  • Phone: (409) 835-8580 (main); (409) 727-2191 (Port Arthur office)
  • Court filing portal: https://portal-txjefferson.tylertech.cloud/Portal/ (e-filing for attorneys)
  • Source: https://jeffersoncountytx.gov/dclerk/index.html, retrieved 2026-06-02.

Civil district courts (tax suits assigned randomly among):

  • 58th District Court — Judge W. Kent Walston — (409) 835-8434
  • 60th District Court — (phone needs verification)
  • 136th Civil District Court — Judge Baylor Wortham — (409) 835-8481
  • 172nd Civil District Court — Judge Mitch Templeton — (409) 835-8485
  • All at: Jefferson County Courthouse, 1085 Pearl Street, Beaumont, TX 77701
  • Local Rules of Administration (eff. Jan. 1, 2023): tax suits are civil matters assigned randomly to the 58th, 60th, 136th, and 172nd District Courts — https://topics.txcourts.gov/LocalRulesPublic/PreviewAttachment/430, retrieved 2026-06-02.

Claim form: No dedicated county-issued form identified for tax-sale excess-proceeds petitions. Petitions are filed under Tex. Tax Code § 34.04 using the original suit cause number. Sample petition forms are available from the District Clerk or third-party legal form vendors. (County-specific form not confirmed — see needs_verification.)

Local deadline notes: Petition must be filed before the second anniversary of the date of the sale; after two years, unclaimed proceeds are distributed to the taxing units. — Tex. Tax Code § 34.04(a), (e). No local deviation identified.

Unclaimed-list published: The Jefferson County Treasurer (Tim Funchess) publishes an annual Unclaimed Money List — the 2025 edition is at https://jeffersoncountytx.gov/blobs/Treasurer/UnclaimedMoney%202025.pdf. Note: this list covers general county-held unclaimed funds, not necessarily tax-sale excess proceeds held in the court registry (which are managed by the District Clerk). Distinction confirmed by the Treasurer’s website. Source: https://jeffersoncountytx.gov/treasurer/main.htm, retrieved 2026-06-02.

Claim form for Treasurer’s unclaimed funds: “Request for Unclaimed Money Disbursement” — notarized, submitted to Jefferson County Treasurer, 1149 Pearl Street, Basement, Beaumont, TX 77701, (409) 835-8509. Form at: https://jeffersoncountytx.gov/blobs/Treasurer/Request_form_for_Unclaimed_Money.pdf, retrieved 2026-06-02.

Contact:

  • District Clerk Jamie Smith: (409) 835-8580, districtclerk@jeffcotx.us (per search results; email address needs primary-source verification)
  • Treasurer Tim Funchess: (409) 835-8509, 1149 Pearl Street Basement, Beaumont TX 77701

▸ For Investors / Operators — Jefferson County conducts in-person oral-bid sheriff’s sales in the Jury Impaneling Room of the Beaumont Courthouse on a bi-monthly schedule (March, June, August, October, December in 2026), starting at 10:00 a.m. with cash or cashier’s check payment due by 4:00 p.m. Bidders must present a “Statement of No Delinquent Taxes Owed” obtained from the Tax Office by the Friday before the sale; companies must also provide an Assumed Name Certificate or Franchise Tax Account Status letter. Tax suits are assigned randomly among the 58th, 60th, 136th, and 172nd District Courts — confirm which court held the original judgment before filing any post-sale petition. Federal tax lien holders retain a 120-day post-sale redemption window under 26 U.S.C. § 7425 if the IRS was not properly noticed.

▸ For Former Owners — Excess proceeds under Tex. Tax Code § 34.04 are deposited in the court registry of the District Court that ordered the sale. Claims are filed as verified petitions under the original cause number with the District Clerk of Jefferson County (1085 Pearl Street, Room 203, Beaumont; (409) 835-8580) before the second anniversary of the sale date — after which proceeds are distributed to the taxing units. The Jefferson County Treasurer also publishes a separate annual Unclaimed Money List (jeffersoncountytx.gov/treasurer) for general county-held funds; those are claimed via the Treasurer’s notarized disbursement form, not the § 34.04 court petition.

C4. Offices & Contacts

OfficeNameAddressPhoneURL
Tax Assessor-Collector (Tax Office)Jefferson County Tax Office1149 Pearl St, Beaumont TX 77701 (main); 525 Lakeshore Dr, Port Arthur TX 77640; 4605 Jerry Ware Dr, Beaumont TX 77705(409) 835-8516https://jeffcotax.com/
District Clerk (court registry / excess proceeds)Jamie Smith, District Clerk1085 Pearl St, Room 203, Beaumont TX 77701(409) 835-8580https://jeffersoncountytx.gov/dclerk/index.html
County Clerk (deed recording)Roxanne Acosta-Hellberg, County Clerk1085 Pearl St, Beaumont TX 77701; PO Box 1151, Beaumont TX 77704(409) 835-8475 (Beaumont); (409) 983-8340 (Port Arthur)https://jeffersoncountytx.gov/cclerk/
Sheriff (conducts tax sales)Zena Stephens, Sheriff1001 Pearl St #103, Beaumont TX 77701(409) 835-8411https://sheriff.jeffersoncountytx.gov/
County Treasurer (general unclaimed funds)Tim Funchess, Treasurer1149 Pearl St, Basement, Beaumont TX 77701(409) 835-8509https://jeffersoncountytx.gov/treasurer/main.htm
Jefferson Central Appraisal District (JCAD)Angela Bellard (Chief Appraiser)4610 S 4th St, Beaumont TX 77705; PO Box 21337, Beaumont TX 77720(409) 840-9944 (Beaumont); (409) 727-4611 (Mid-County)https://jcad.org/

Sources: https://jeffcotax.com/, https://jeffersoncountytx.gov/dclerk/index.html, https://jeffersoncountytx.gov/cclerk/, https://sheriff.jeffersoncountytx.gov/, https://jeffersoncountytx.gov/treasurer/main.htm, https://jcad.org/ — all retrieved 2026-06-02.

C5. Local Procedure Notes

  • Sale location confirmed: The March 3, 2026 official Notice of Sale confirms sales are held at the Jury Impaneling Room of the Courthouse in Beaumont (not the courthouse steps or the Courthouse Annex at 1225 Pearl). Earlier notices (pre-2025) referenced the Courthouse Annex at 1225 Pearl St; the current venue is the Jury Impaneling Room. Operators should verify location from the current sale list PDF before each sale.
  • No online auction platform: Jefferson County conducts in-person oral-bid auctions only; no county authorization of online tax-sale bidding identified as of 2026-06-02.
  • Four civil district courts handle tax suits (58th, 60th, 136th, 172nd), assigned randomly per the Local Rules of Administration (eff. Jan. 1, 2023). Excess-proceeds petitions are filed under the original cause number — check the Notice of Sale or court records to confirm which court held the original judgment.
  • Standing Order Re Ad Litems in Tax Suits: The 58th and 136th District Courts have standing orders concerning ad litem appointments in tax suits (relevant for unknown or unavailable defendants). Confirm current standing order with the court coordinator before filing.
  • Delinquent-tax law firm: Linebarger Goggan Blair & Sampson LLP represents Jefferson County and JISD for delinquent tax collections; Perdue Brandon Fielder Collins & Mott represents the City of Beaumont (per a 2021 council meeting reference). (Confirm current contracts directly — see needs_verification.)
  • Resales: The County conducts “re-sales” of property previously struck off to taxing units; opening bids on resales may be set below the original minimum at the tax assessor-collector’s discretion. — Tex. Tax Code § 34.05.
  • Treasurer unclaimed funds vs. court-registry excess proceeds: These are two distinct pools. Tax-sale excess proceeds under § 34.04 are held by the District Clerk in the court registry. The Treasurer’s unclaimed money list covers other county-held funds and requires a separate notarized form.

C6. Records Access

Sources: https://jcad.org/, https://actweb.acttax.com/act_webdev/jefferson/index.jsp, https://jefferson.tx.publicsearch.us/ — all retrieved 2026-06-02.

C7. Meta

sources:

needs_verification:

  • 60th District Court judge name and phone number not retrieved from a primary source.
  • Specific delinquent-tax law firm contracts for 2025–2026 not confirmed from primary source (2021 council-meeting reference cited Linebarger for County/JISD and Perdue Brandon for City of Beaumont; current contracts may differ).
  • District Clerk email address (districtclerk@jeffcotx.us) not confirmed from a directly retrieved primary-source page — obtained via search result snippet.
  • Whether Jefferson County has adopted online tax auction bidding under Tex. Tax Code § 34.01(a-1); no current online platform found, but county has not been confirmed to have affirmatively declined online authority by commissioners court order.
  • County-specific excess-proceeds petition form: no local form was identified; parties appear to use the standard § 34.04 petition format, but a local form may exist at the District Clerk’s office.
  • Sale location for resales: the June 2026 resale PDF was not rendered (binary format); Jury Impaneling Room confirmed only from the March 3, 2026 original-sale notice. Resale location should be verified from the resale PDF itself before attending.
  • Standardized delinquent-list email for property inquiries: historical address property@co.jefferson.tx.us found on archived page; current Tax Office email confirmed as PROPERTY@JEFFERSONCOUNTYTX.GOV but the archived email may still route correctly.

cross_links: texas, right-of-redemption, surplus-funds, third-party-recovery-rules, sheriff-sale, tyler-v-hennepin-county, mitchell-v-map-resources-2022, crowell-v-bexar-county-2011, associates-home-equity-v-hunt

changelog:

  • 2026-06-02 — Initial population (autoresearch wave 1). All C0–C6 modules populated from directly retrieved official sources. Sale location confirmed from March 2026 Notice of Sale PDF read in full. Local Rules of Administration (2023) confirmed assignment of tax suits. Honest gaps flagged in needs_verification; no fabricated citations.

▸ For Investors / Operators — Jefferson County conducts in-person oral-bid sheriff’s sales in the Jury Impaneling Room of the Beaumont Courthouse on a bi-monthly schedule (March, June, August, October, December in 2026), starting at 10:00 a.m. with cash or cashier’s check payment due by 4:00 p.m. Bidders must present a “Statement of No Delinquent Taxes Owed” obtained from the Tax Office by the Friday before the sale; companies must also provide an Assumed Name Certificate or Franchise Tax Account Status letter. Tax suits are assigned randomly among the 58th, 60th, 136th, and 172nd District Courts — confirm which court held the original judgment before filing any post-sale petition. Federal tax lien holders retain a 120-day post-sale redemption window under 26 U.S.C. § 7425 if the IRS was not properly noticed.

▸ For Former Owners — Excess proceeds under Tex. Tax Code § 34.04 are deposited in the court registry of the District Court that ordered the sale. Claims are filed as verified petitions under the original cause number with the District Clerk of Jefferson County (1085 Pearl Street, Room 203, Beaumont; (409) 835-8580) before the second anniversary of the sale date — after which proceeds are distributed to the taxing units. The Jefferson County Treasurer also publishes a separate annual Unclaimed Money List (jeffersoncountytx.gov/treasurer) for general county-held funds; those are claimed via the Treasurer’s notarized disbursement form, not the § 34.04 court petition.

Legal information, not legal advice. This page summarizes Jefferson County, Texas operational procedures from primary and official government sources as of the last_verified date. Law and county procedures change; verify against the cited sources and consult a licensed Texas attorney before acting.

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