Marion 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 Marion County (Indianapolis) actually runs it. Legal information, not legal advice. Last verified: 2026-06-02.

C0. Identity

• County seat: Indianapolis · Population: ~977,203 (2020 census) · Recording unit: county
• Parent legal framework: indiana
• Note: Marion County is consolidated with the City of Indianapolis under Unigov (1969). All county offices share the City-County Building at 200 E. Washington Street, Indianapolis, IN 46204. The county FIPS is 18097; item numbers at the tax sale are prefixed “49A”.

C1. Local Tax Sale

• Conducts own sale? Yes — Marion County runs its own annual tax sale jointly administered by the Marion County Treasurer (delinquency certification, deposits, redemption payments) and the Marion County Auditor (tax-sale certificates, title search, court petition for tax deed). By written agreement, the Auditor performs notification/title-search duties under IC 6-1.1-25-4.5 and petitions the court for tax deeds under IC 6-1.1-25-4.6. Source: Marion County 2025 Online Tax Sale Information and Procedures, p. 1–2 (official document signed by Treasurer Barbara A. Lawrence). URL: https://us-east-1-indy.graphassets.com/ActDBC5rvRWeCZlNNnLrDz/cmcuqak0p0fyx07lj60dyqcq6

• Platform: GovEase.com — Marion County conducts its tax-lien auction entirely online through GovEase. Bidder registration: Govease.com. The Tax Sale Viewer mapping tool is at https://maps.indy.gov/TaxSaleViewer/ Source: 2025 Procedures doc, p. 2 (§2 Bidder Registration, §1 Location).

• Calendar (2025): Sale is annual, held in the fall per IC 6-1.1-24-5 (Aug 1 – Nov 1 statutory window).

  • Nonprofit portion: Monday, October 6, 2025 (morning)
  • Regular sale: Monday, October 6 – Friday, October 10, 2025, 9:00 a.m.–4:00 p.m. daily (Eastern Daylight Time)
  • Full payment deadline: end of day October 10, 2025
  • Source: 2025 Procedures doc, p. 2 (§1 Date and Time), p. 4 (§8).

• Delinquent list location:

  • Web (PDF, updated nightly): https://www.indy.gov/activity/prepare-for-a-tax-sale — same format as newspaper list.
  • Newspaper: Published in The Indianapolis Star (July 23, 30, Aug 6, 2025) and Court & Commercial Record (July 25, Aug 1, Aug 8, 2025).
  • CD/USB drive: $20.00 from Treasurer’s Office (Excel format), beginning July 23.
  • Paper list (item numbers only): $5.00 from Treasurer’s Office, updated nightly through end of sale.
  • Source: 2025 Procedures doc, p. 3 (§5 List of Available Parcels).

• Minimum bid composition: All delinquent taxes + penalties + special assessments presently due, plus the current-year “2024 pay 2025” fall taxes and special assessment fees (if any), plus a $490.00 administrative cost ($325.00 advertising/administrative + $165.00 title search fee). Source: 2025 Procedures doc, p. 4 (§8 Minimum Bid).

• Registration requirements:

  • Must register at Govease.com before close of registration (October 1, 2025 at 3 PM for 2025 sale; registration opened July 23, 2025).
  • Provide: name, address, telephone, name/address as they should appear on tax sale certificate, SSN or Federal ID, completed W-9.
  • Must attest to eligibility per IC 6-1.1-24-5.3 (no delinquent Indiana taxes).
  • Business entities (since 2015): Must provide certificate of good standing or proof of registration from Indiana Secretary of State; failure forfeits all sales (IC 6-1.1-24-5.1, IC 6-1.1-24-5.4).
  • Source: 2025 Procedures doc, p. 2 (§2 Bidder Registration).

• Required deposit: $2,500.00 for all bidders in the regular portion. No deposit required for nonprofits in the nonprofit portion; deposit required if they participate in regular portion.

  • Acceptable payment: Cash, Wired Deposits, Money Order, Certified Check, Cashier’s Check (payable to Marion County Treasurer). No personal or business checks.
  • Deposit drop-off: Treasurer’s Office, Room 1022, City-County Building, through October 2, 2025; or mail to: Marion County Treasurer, Attn: Tax Sale Account Deposit, Room 1022 City-County Building, 200 E Washington Street, Indianapolis, IN 46204.
  • Failure to pay bid price in full by October 10, 2025: 25% penalty of bid amount (IC 6-1.1-24-8), property offered to alternate bidder.
  • Unspent deposit refunded by county check within 2–4 weeks of close of auction.
  • Source: 2025 Procedures doc, p. 2–4 (§§3–4).

• Bidding procedure: Parcels offered in item number sequence (prefix “49A”). 90 seconds per parcel (45 seconds if no bidders call). Any registered bidder may call (= offer at minimum price); once minimum is called, item auctions to highest bidder. Increment set by auctioneer. Unsold “A” parcels reoffered after all parcels have been offered. Source: 2025 Procedures doc, p. 4 (§8 Bidding Procedure).

• What is purchased: A tax lien / certificate of sale on “A” items — buyer holds the lien, not title, until (1) redeemed, (2) redemption period expires and court approves tax deed, or (3) lien expires (3 months after redemption period if no tax deed petition). Source: 2025 Procedures doc, p. 4–5 (§9).

• Tax sale certificate pickup: Prepared by Marion County Auditor. ~4 weeks after sale, buyer presents Tax Sale receipt + photo ID to Marion County Auditor, Room 841, City-County Building. Source: 2025 Procedures doc, p. 5 (§10).

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

• Where to redeem: Redemption payments are paid to the Marion County Treasurer, Room 1001, City-County Building, 200 E. Washington St., Indianapolis, IN 46204. Phone: 317-327-4444. Subsequent tax payments during the redemption period must also be recorded with the Marion County Auditor (Room 841) to qualify for reimbursement upon redemption. Source: 2025 Procedures doc, p. 5 (§11 Optional Payment of Taxes During Redemption Period).

• Redemption periods (local application of state law):

  • Sold “A” items: one (1) year following the date of sale (IC 6-1.1-25-4).
  • Unsold “A” items: 120 days following the date of sale (IC 6-1.1-24-6 / shorter period).
  • Source: 2025 Procedures doc, p. 5 (§9 Redemption Period). State law basis: indiana §2.

• Statutory payment to lien buyer on redemption (what redeeming owner pays):

  • (A) 10% of minimum bid if redeemed within 6 months; 15% of minimum bid if redeemed 6–12 months after sale; plus the minimum bid itself.
  • (B) 5% per annum interest on the overbid (bid price minus minimum bid) from date of payment to date of redemption; plus the overbid itself.
  • (C) 5% per annum on any subsequent taxes/special assessments buyer paid after the sale (if properly recorded with Auditor); plus the actual payments made.
  • Source: 2025 Procedures doc, p. 6 (§14 Statutory Payment to Lien Buyer of Redeemed Property). State statute: IC 6-1.1-25-2.

• Voided-sale refund: If sale is invalid before redemption or tax deed, buyer not entitled to tax deed but receives refund of purchase price plus 5% per annum interest. Source: 2025 Procedures doc, p. 6 (§13 Voided Sales).

• Local fees / deviations from state default: No local deviation found; Marion County follows state redemption formula exactly. The Auditor performs notification/title-search duties by written agreement with the Treasurer (local operational arrangement, not a statutory deviation). Source: 2025 Procedures doc, p. 2 (§1 Notifications and Petitions).

• IRS federal redemption right: IRS may claim redemption rights under 26 U.S.C. §7425 on properties subject to federal tax liens — a 120-day right separate from Indiana’s statute. Source: 2025 Procedures doc, p. 2 (§1 IRS Claim). See also federal-tax-lien-redemption.

• Good Samaritan Law (IC 34-30-26): Tax sale purchaser may, at own risk and expense, secure vacant/abandoned property, remove trash/debris, mow grass, remove graffiti — exterior maintenance only. Entry into premises = trespass until tax deed issued. Source: 2025 Procedures doc, p. 5 (§9).

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

• Surplus generated when: Purchase price exceeds the minimum bid; the overbid (“tax sale surplus”) is deposited into the tax sale surplus fund per IC 6-1.1-24-7.

• Claim filing venue: Under IC 6-1.1-24-7, the verified claim is filed with the Marion County Auditor (Room 841, City-County Building, 200 E. Washington St., Indianapolis, IN 46204) and approved jointly by the Auditor and the Marion County Treasurer (Room 1001), who then issue a warrant to the claimant. State framework: indiana §3.

• Claim form (local): needs_verification — no specific local Marion County surplus claim form or URL was found in official sources retrieved. Contact Marion County Auditor’s Office directly.

• Local deadline notes: 3-year deadline from date surplus is received, per IC 6-1.1-24-7 (state default); unclaimed funds transfer to county general fund. No local deviation confirmed.

• Unclaimed surplus list published? Yes — the Marion County Clerk publishes a “Tax Deeds Surplus Funds Report” listing open surplus balances by sale number, sale date, tax number, parcel number, and current balance. As of April 12, 2024, the report showed 239 open items totaling $3,519,451.02 across sales dating from 2018 to March 2024. Source: Marion County Clerk Tax Deeds Surplus Funds Report (April 12, 2024). URL: https://www.marioncountyclerk.org/uploads/2024/04/Tax-Deeds-Surplus-Funds-2024-04-12.pdf

• Unclaimed list URL: https://www.marioncountyclerk.org/uploads/2024/04/Tax-Deeds-Surplus-Funds-2024-04-12.pdf (April 2024 report; check marioncountyclerk.org for updated reports). Note: needs_verification — confirm whether the Indiana Marion County Clerk (not Florida) maintains this list at marioncountyclerk.org; the document itself contains Indiana parcel numbers and Marion County Indiana sale numbers, confirming it is the correct jurisdiction.

• Contact for surplus claims:

  • Marion County Auditor — Room 841, City-County Building, 200 E. Washington St., Indianapolis, IN 46204. (Phone: needs_verification — no auditor phone number found in retrieved sources.)
  • Marion County Treasurer — Room 1001, 200 E. Washington St., Indianapolis, IN 46204. Phone: 317-327-4444. Email: treasurer@indy.gov.

• Third-party recovery fee cap: 10% per IC 6-1.1-24-7.5 (state law); Indiana Attorney General (Homeowner Protection Unit) enforces. See indiana §3 and third-party-recovery-rules.

▸ For Investors / Operators — Marion County (Indianapolis/Unigov) conducts its annual tax lien auction online through GovEase.com, typically in early October (2025: October 6–10). A $2,500 deposit is required for all regular bidders; business entities must provide a certificate of good standing or Secretary of State registration or forfeit all sales (IC 6-1.1-24-5.1, 5.4). The minimum bid includes a$490 administrative cost ($325 advertising +$165 title search). After a 1-year redemption period (sold parcels), the buyer must file a tax-deed petition through the Auditor; the lien expires 3 months after the redemption period if no petition is filed. Sheriff mortgage-foreclosure sales run on the third Friday of each month via GovEase.

▸ For Former Owners — Tax-sale surplus (the bid price above the minimum) is deposited in the tax sale surplus fund under IC 6-1.1-24-7 and claimed by verified petition to the Marion County Auditor (Room 841, City-County Building, 200 E. Washington St., Indianapolis, IN 46204), approved jointly with the Treasurer (317-327-4444; treasurer@indy.gov). The claim window is three years from the date the surplus is received; unclaimed funds transfer to the county general fund. A surplus funds report listing open balances (239 items, $3.5M as of April 2024) is published by the Marion County Clerk at marioncountyclerk.org.

C4. Offices & Contacts

Sources for C4:

• Treasurer: Official treasurer letterhead PDF, https://us-east-1-indy.graphassets.com/ActDBC5rvRWeCZlNNnLrDz/7NYRfzMQTkacSwVJ5Jga (retrieved 2026-06-02).
• Auditor: Room 841 from 2025 Tax Sale Procedures doc; Myla Eldridge name from Ballotpedia search result (Jan 1, 2023 start); auditor phone needs_verification.
• Recorder: Official Marion County Recorder letterhead PDF (Laredo/Copy Escrow Agreement, Nov 2018), https://citybase-cms-prod.s3.amazonaws.com/90c20eda57614f618f6d59c76cfbf8fb.pdf (retrieved 2026-06-02).
• Clerk: indy.gov search result (Room W-122, 317-327-4740, clerkpublic@indy.gov) — needs_verification against directly fetched official page.
• Sheriff: Address from web search aggregating indy.gov data; needs_verification against directly fetched official sheriff page.

C5. Local Procedure Notes

• Nonprofit sale segment: Marion County operates a dedicated nonprofit sale session at the start of its annual auction (October 6, 2025 morning) before the regular bidder sale begins. Nonprofit participants pay no deposit for the nonprofit portion. This is a local operational choice under IC 6-1.1-24 options. Source: 2025 Procedures doc, p. 2.

• Auditor-Treasurer written agreement: By written agreement, the County Auditor (not the Treasurer) performs IC 6-1.1-25-4.5 notifications/title searches and IC 6-1.1-25-4.6 court petitions. This is a local delegation arrangement. Source: 2025 Procedures doc, p. 2.

• Tax lien expiration if no tax deed sought: The tax sale buyer’s lien expires 3 months after the expiration of the redemption period if no tax deed petition is filed. Buyer must present tax certificate to Auditor within that 3-month window. After 3 months, lien is null and void. Source: 2025 Procedures doc, p. 5 (§12 Title Transfer after Redemption Period).

• Subsequent tax payments during redemption period: Tax sale buyer may pay subsequent taxes/assessments during the redemption period; must request bill from Treasurer and record payment with Auditor. Failure to record = no reimbursement on redemption. Source: 2025 Procedures doc, p. 5 (§11).

• Sheriff sale (mortgage foreclosure): Conducted by Marion County Sheriff’s Department. Sales are entirely online through GovEase.com; scheduled for the third Friday of each month (except December), 10:30 a.m.–4:00 p.m. Properties listed on GovEase 30 days before each sale. Bidding in $1,000 increments; pre-bidding with max-bid option available. New foreclosure division location: 695 Justice Way, Indianapolis, IN 46203. Source: T&H Realty article (https://www.threaltyinc.com/how-does-the-marion-county-sheriff-sale-work/, retrieved 2026-06-02) — secondary source; needs_verification against official indy.gov/activity/sheriff-real-estate-sales.

• Parcel item numbers: All Marion County tax sale item numbers are prefixed “49A” followed by assigned numeric number. Parcels sometimes combined (same ownership, abutting) and must be redeemed together. Source: 2025 Procedures doc, p. 3 (§5).

• Unigov consolidation: Marion County and City of Indianapolis are consolidated under Unigov. All elected county offices (Treasurer, Auditor, Recorder, Clerk, Sheriff, Assessor) operate from the City-County Building at 200 E. Washington Street. The county serves 47 governmental units and school districts. Source: 2025 Procedures doc, p. 1.

C6. Records Access

C7. Meta

sources:

• {type: official_procedures, url: “https://us-east-1-indy.graphassets.com/ActDBC5rvRWeCZlNNnLrDz/cmcuqak0p0fyx07lj60dyqcq6”, note: “Marion County 2025 Online Tax Sale Information and Procedures — signed by Treasurer Barbara A. Lawrence”, retrieved: 2026-06-02}
• {type: official_form, url: “https://us-east-1-indy.graphassets.com/ActDBC5rvRWeCZlNNnLrDz/7NYRfzMQTkacSwVJ5Jga”, note: “Marion County Treasurer Barbara A. Lawrence — official payment plan letterhead confirming address Suite 1001 and phone 317-327-4444”, retrieved: 2026-06-02}
• {type: official_form, url: “https://citybase-cms-prod.s3.amazonaws.com/90c20eda57614f618f6d59c76cfbf8fb.pdf”, note: “Marion County Recorder Kate Sweeney Bell — Laredo/Copy Escrow Account & License Agreement (Nov 2018) confirming Room 741, 317-327-4020, www.indy.gov/recorder”, retrieved: 2026-06-02}
• {type: official_report, url: “https://www.marioncountyclerk.org/uploads/2024/04/Tax-Deeds-Surplus-Funds-2024-04-12.pdf”, note: “Marion County Clerk Tax Deeds Surplus Funds Report, run 4/12/2024; 239 items, $3,519,451.02 total open surplus”, retrieved: 2026-06-02}
• {type: official_portal, url: “https://maps.indy.gov/AssessorPropertyCards/”, note: “Marion County/Indianapolis parcel assessor search portal — search by parcel number, owner, address”, retrieved: 2026-06-02}
• {type: official_portal, url: “https://maps.indy.gov/TaxSaleViewer/”, note: “Marion County Tax Sale Viewer — map-based search of tax sale properties”, retrieved: 2026-06-02}
• {type: secondary, url: “https://www.threaltyinc.com/how-does-the-marion-county-sheriff-sale-work/”, note: “T&H Realty — Marion County Sheriff Sale description (GovEase platform, third Friday monthly, $1,000 increments)”, retrieved: 2026-06-02}
• {type: search_aggregated, url: “https://www.indy.gov/agency/marion-county-clerks-office”, note: “Search result confirmed clerk address Room W-122, 317-327-4740; not directly fetched (indy.gov returns tracking pixels only)”, retrieved: 2026-06-02}
• {type: search_aggregated, url: “https://www.indy.gov/”, note: “indy.gov homepage retrieved — confirmed elected official names: Treasurer Barbara A. Lawrence, Auditor (listed as Julie Voorhies on page at time of search; superseded by Myla Eldridge per Ballotpedia), Clerk Myla Eldridge, Recorder Kate Sweeney Bell, Sheriff Kerry J. Forestal”, retrieved: 2026-06-02}

needs_verification:

1. Marion County Auditor phone number — not found in any official document retrieved. The auditor office (Room 841, City-County Building) is confirmed by the 2025 tax sale procedures but no phone number appears in retrieved primary sources. Contact indy.gov/agency/marion-county-auditors-office directly.
2. Marion County Clerk (Indiana) URL for surplus funds — the surplus report PDF was retrieved from marioncountyclerk.org (which also hosts a Florida clerk’s site at the same domain). Indiana parcel numbers in the document confirm it is the correct jurisdiction. Verify current URL for updated Indiana Marion County surplus reports.
3. Marion County Clerk address/phone for surplus claim filing — search result indicated Room W-122, 317-327-4740, but indy.gov page itself was not directly fetchable (JavaScript-rendered). Verify against live indy.gov/agency/marion-county-clerks-office.
4. Sheriff sale platform/address official confirmation — the GovEase.com platform for sheriff sales and 695 Justice Way address come from secondary sources (T&H Realty article, web search). Verify against live indy.gov/activity/sheriff-real-estate-sales.
5. Marion County surplus claim form — no specific local form name or URL found. Under IC 6-1.1-24-7 the claim is a “verified claim” filed with the Auditor; Marion County may have a standard form — contact Auditor’s Office at Room 841.
6. Current Marion County Auditor identity — Myla Eldridge is confirmed as Auditor since Jan 1, 2023 (Ballotpedia). The 2025 tax sale procedures doc signed by Treasurer Lawrence does not name the Auditor. Verify current Auditor name directly.
7. Recorder deed search public URL — the Fidlar/Laredo system URL (https://inmarion.fidlar.com/INMarion/DirectSearch/) was found in search results but returned “Loading…” when fetched; the recorder’s Laredo escrow agreement confirms this system is used. Confirm the public search URL against the live recorder’s site (www.indy.gov/recorder).
8. 2026 tax sale dates — 2025 dates are confirmed; 2026 dates were not yet published as of 2026-06-02. Expect October 2026 based on annual pattern; confirm when published.

cross_links: indiana, right-of-redemption, surplus-funds, third-party-recovery-rules, federal-tax-lien-redemption, bankruptcy-automatic-stay, due-process-notice, tyler-v-hennepin-county

changelog:

• 2026-06-02 — Initial population. Sourced from: (1) Marion County 2025 Online Tax Sale Information and Procedures (official PDF, Treasurer Barbara A. Lawrence); (2) Marion County Treasurer official letterhead/payment plan document confirming address Suite 1001 and phone; (3) Marion County Recorder’s Office official Laredo escrow agreement (Kate Sweeney Bell, Room 741, 317-327-4020); (4) Marion County Clerk Tax Deeds Surplus Funds Report (April 2024, 239 items, $3.5M total); (5) maps.indy.gov/AssessorPropertyCards (fetched, confirmed parcel search tool); (6) maps.indy.gov/TaxSaleViewer (fetched, confirmed map tool); (7) T&H Realty secondary source on sheriff sale (GovEase, third Friday monthly). Platform confirmed as GovEase.com for both tax sale and sheriff sale. Deposit $2,500. Administrative cost $490. Redemption 1 year (sold) / 120 days (unsold). Surplus list confirmed published by county clerk. Eight needs_verification items remaining (auditor phone, clerk contact, sheriff address, surplus form, 2026 dates, deed search URL, auditor name confirmation, surplus list URL). gap_score 8 = 8 × 1pt needs_verification.

▸ For Investors / Operators — Marion County (Indianapolis/Unigov) conducts its annual tax lien auction online through GovEase.com, typically in early October (2025: October 6–10). A $2,500 deposit is required for all regular bidders; business entities must provide a certificate of good standing or Secretary of State registration or forfeit all sales (IC 6-1.1-24-5.1, 5.4). The minimum bid includes a$490 administrative cost ($325 advertising +$165 title search). After a 1-year redemption period (sold parcels), the buyer must file a tax-deed petition through the Auditor; the lien expires 3 months after the redemption period if no petition is filed. Sheriff mortgage-foreclosure sales run on the third Friday of each month via GovEase.

▸ For Former Owners — Tax-sale surplus (the bid price above the minimum) is deposited in the tax sale surplus fund under IC 6-1.1-24-7 and claimed by verified petition to the Marion County Auditor (Room 841, City-County Building, 200 E. Washington St., Indianapolis, IN 46204), approved jointly with the Treasurer (317-327-4444; treasurer@indy.gov). The claim window is three years from the date the surplus is received; unclaimed funds transfer to the county general fund. A surplus funds report listing open balances (239 items, $3.5M as of April 2024) is published by the Marion County Clerk at marioncountyclerk.org.

Legal information, not legal advice. This page describes Marion 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.