Oklahoma County, Oklahoma — Tax Sale & Surplus Procedure
Local operations layer. The legal framework (redemption periods, surplus rights, statutes, case law) lives on the parent page → oklahoma. This page covers how Oklahoma County actually runs it. Legal information, not legal advice. Last verified: 2026-06-02.
C0. Identity
- County seat: Oklahoma City
- Population: ~796,292 (2020 Census) — the most populous county in Oklahoma
- FIPS: 40109
- Recording unit: county
- Parent legal framework: oklahoma
C1. Local Tax Sale
Overview
Oklahoma County conducts its own annual tax resale (the second-stage deed sale) on the second Monday in June, consistent with 68 O.S. § 3105. The county holds no online lien-certificate auction for the October stage — that process is handled in-person at the Treasurer’s Office. The June resale is conducted in person at the Oklahoma County Election Board building.
- Conducts own sale? Yes — the County Treasurer administers both the October lien sale and the June resale.
- Platform: In-person, county-run. No third-party online auction vendor for the tax resale. Active resale listings viewable at: https://docs.oklahomacounty.org/treasurer/ResaleActiveList.asp
- Delinquent list / resale publication: Published on the Treasurer’s website and in local newspapers; 2026 Resale Publication accessible via the Treasurer’s site at https://docs.oklahomacounty.org/treasurer/ResaleActiveList.asp (834 active resale accounts as of June 2026).
2026 Resale Calendar (confirmed)
- Sale begins: Monday, June 8, 2026 at 8:00 a.m.
- Location: Oklahoma County Election Board, 4201 N. Lincoln Blvd., Oklahoma City, OK
- Hours: 8:00 a.m. – 5:00 p.m. daily until completion
- Source: https://www.oklahomacounty.org/elected-offices/treasurer/tax-resale (retrieved 2026-06-02)
Registration
- Pre-registration window: May 14 – June 5, 2026 at the Treasurer’s Office (7:00 a.m. – 5:00 p.m.)
- On-site registration: June 8+ at the Election Board location (7:30 a.m. – 5:00 p.m.)
- Bidder requirements: Must be 18+ years old; business entities must be organized under U.S. state law; individual name required for entity bidders.
- Source: https://www.oklahomacounty.org/elected-offices/treasurer/resale-registration (retrieved 2026-06-02)
Deposit / Payment
- No pre-specified deposit amount on retrieved pages — the county accepts cash trust deposits placed before 8:00 a.m. on sale day. Refund checks issued within one week of sale completion.
- Payment deadlines (2026): Wire transfers must arrive by June 4, 2026 at 4:00 p.m.; cashier’s checks cutoff June 1, 2026.
- Day-of payment: Cash only upon successful bid. Bidders must have funds at the sale.
- Minimum bid increment: $100.
- Minimum bid floor: Property must sell for at least two-thirds of assessed value or total taxes/penalties/interest/costs (whichever is less), per 68 O.S. § 3125.
- Source: https://www.oklahomacounty.org/elected-offices/treasurer/resale-registration (retrieved 2026-06-02)
Deed Issuance
- After the resale, deeds are recorded with the County Clerk. Purchaser pays $10.00 per deed plus an additional $20.00 filing fee.
- Source: https://www.oklahomacounty.org/elected-offices/treasurer/tax-resale (retrieved 2026-06-02)
County-Owned (“Struck-Off”) Properties
- Properties not sold at resale are struck off to the county. Oklahoma County maintains a separate “County Properties for Sale” list (202+ parcels as of 2026) with suggested initial bids. No scheduled sale date is posted for struck-off parcels.
- URL: https://docs.oklahomacounty.org/treasurer/CountyOwnedList.asp
C2. Local Redemption → framework: right-of-redemption
- Where to redeem: Oklahoma County Treasurer’s Office, 320 Robert S. Kerr Avenue, #307, Oklahoma City, OK 73102. — https://docs.oklahomacounty.org/treasurer/ImportantDates.asp (retrieved 2026-06-02)
- Redemption cutoff (local practice): The Treasurer’s website states owners may redeem “PRIOR TO THE COMMENCEMENT OF THE RESALE AUCTION” — i.e., before 8:00 a.m. on June 8, 2026 for the 2026 resale. This is consistent with 68 O.S. § 3113 (redemption before deed execution). — https://www.oklahomacounty.org/elected-offices/treasurer/delinquent-taxes (retrieved 2026-06-02)
- Local fees: Delinquent taxes + 18% per year (1.5% per month, added on the 15th of each month) + accrued costs. — https://www.oklahomacounty.org/elected-offices/treasurer/delinquent-taxes (retrieved 2026-06-02)
- Redemption contact: Oklahoma County Treasurer, 405-713-1300, https://www.oklahomacounty.org/elected-offices/treasurer
- Deviations from state default: None identified. Oklahoma County’s stated cutoff (before auction commencement) is consistent with the statutory rule (before deed execution). The 18%/yr rate matches 68 O.S. § 2913.
C3. Local Surplus / Excess Proceeds → framework: surplus-funds
- Claim filing venue: Oklahoma County Treasurer’s Office
- Address: 320 Robert S. Kerr Avenue, #307, Oklahoma City, OK 73102
- Phone: 405-713-1300
- URL: https://www.oklahomacounty.org/elected-offices/treasurer
- Unclaimed-funds list published? Yes — the Treasurer publishes an online “Excess Money Ledger” showing account numbers, owner names, total excess amounts, amounts already claimed, and remaining balances from recent resales (2025 resale year data confirmed). — https://docs.oklahomacounty.org/treasurer/ExcessMoney.asp (retrieved 2026-06-02)
- Sample unclaimed balances (2025 resale, retrieved 2026-06-02):
- Account 206101530 (MORGAN JEAN): $326,362.09 unclaimed
- Account 144784010 (RNO HOLDINGS LLC): $282,678.98 unclaimed
- Account 065180180 (MINOR BERTHA L): $96,815.85 unclaimed
- Claim form: The Treasurer’s website does not display a downloadable claim form on its face. Claimants should contact the Treasurer directly at 405-713-1300 to obtain the current claim form. —
needs_verification: whether a specific form name/downloadable PDF exists; the state-level “Excess Resale Request” form (https://oktaxrolls.com/public/custom/upload/document/Excess_Resale_Request.pdf) provides model language but may not be Oklahoma County’s official form. - Deadline: 1 year from the resale date to claim; unclaimed excess escheats to the county “resale property fund” (68 O.S. § 3131(D), § 3137). — oklahoma § 3131(D).
- Local deadline notes: No county-specific extension or deviation found. The 1-year clock under § 3131(D) controls.
- Assignment restriction: No assignment of the excess-proceeds right is valid if made on or after the date the county resale begins. Only pre-resale assignments are effective. Post-resale, recovery agents must act as agents (not assignees). — 68 O.S. § 3131(D); oklahoma page.
▸ For Investors / Operators — Oklahoma County’s annual tax resale (the second-stage deed sale) runs each second Monday of June (2026: June 8, 8:00 a.m., Oklahoma County Election Board, 4201 N. Lincoln Blvd., OKC). Pre-registration runs May 14–June 5 at the Treasurer’s Office (405-713-1300) with on-site registration available from June 8 forward. Bids are cash-only the day of sale; wire transfers must arrive by June 4 and cashier’s checks by June 1 for the 2026 sale. Minimum bid is two-thirds of assessed value or total taxes/costs, whichever is less (68 O.S. § 3125). Title conveys by county deed but carries no warranty; a quiet-title action is typically required before obtaining title insurance. Mortgage foreclosure sheriff’s sales run monthly (2nd Tuesday, 10:00 a.m. CST) on Bid4Assets (bid4assets.com/OKCSheriff) with a 10% down payment within 24 hours and 90% balance before confirmation.
▸ For Former Owners — Excess proceeds from the Oklahoma County resale are posted publicly on the Treasurer’s Excess Money Ledger (docs.oklahomacounty.org/treasurer/ExcessMoney.asp), which lists account numbers, owner names, and remaining unclaimed balances from recent resales. Contact the Treasurer (Butch Freeman, 320 Robert S. Kerr Ave., #307, 405-713-1300) to obtain the current claim form and instructions. The deadline to claim is 1 year from the resale date (68 O.S. § 3131(D)); unclaimed excess then escheats to the county resale property fund. No assignment of the excess-proceeds right is valid if made on or after the date the resale begins.
C4. Offices & Contacts
| Office | Name | Address | Phone | URL |
|---|---|---|---|---|
| Treasurer / Tax Collector | Butch “Forrest” Freeman | 320 Robert S. Kerr Ave., #307, Oklahoma City, OK 73102 | 405-713-1300 | https://www.oklahomacounty.org/elected-offices/treasurer |
| County Clerk (Recorder) | Maressa Treat | 320 Robert S. Kerr Ave. (room not retrieved — see needs_verification) | 405-713-1540 | https://www.oklahomacounty.org/elected-offices/county-clerk |
| Court Clerk | Rick Warren | 320 Robert S. Kerr Ave., Room 500, Oklahoma City, OK 73102 | 405-713-1705 | https://www.oklahomacounty.org/elected-offices/court-clerk |
| Assessor | Larry Stein | 320 Robert S. Kerr Ave., #313, Oklahoma City, OK 73102 | 405-713-1200 | https://www.oklahomacounty.org/elected-offices/assessor |
| Sheriff | Tommie Johnson III | 2101 NE 36th Street, Oklahoma City, OK 73111 | 405-713-1000 | https://www.oklahomacounty.org/elected-offices/sheriff |
Sheriff’s Office Foreclosure Sales Contact: Kim Gennings, 405-713-1056, kim.gennings@oklahomacounty.org
C5. Local Procedure Notes
Tax Resale Quirks
- Redemption cutoff phrasing: The county emphasizes redemption must occur “PRIOR TO THE COMMENCEMENT OF THE RESALE AUCTION” — in practice, before 8:00 a.m. on the opening morning of the June resale. This is consistent with 68 O.S. § 3113 but operationally means owners who appear at 8:00 a.m. are too late.
- “Buyer Beware” emphasis: The Treasurer’s website and resale materials repeatedly state this is a “buyer beware” sale with no warranty of title. Buyers should expect to file a quiet-title action before obtaining title insurance. — oklahoma §§ 3131, 3132.
- Affidavit requirement: Each property purchased at the resale requires a 60 O.S. § 121 affidavit (three types: Individual, Business/Trust, or Exempt Business/Trust).
- Two-thirds minimum: Property must sell for at least two-thirds of its assessed value or total taxes/penalties/interest/costs (whichever is less). This is a local restatement of the 68 O.S. § 3125 floor; no county-specific deviation identified.
- Excess Proceeds Ledger: The county publishes an online Excess Money Ledger listing 2025 resale surplus amounts with owner names, making it relatively straightforward to identify available surplus funds.
Sheriff (Mortgage Foreclosure) Quirks
- Virtual platform: Oklahoma County Sheriff foreclosure sales are conducted on Bid4Assets at https://www.bid4assets.com/OKCSheriff — this is notable as the county has moved to a virtual auction platform (direct fetch returned 403; URL confirmed from Sheriff’s website).
- Schedule: 10:00 a.m. CST on the 2nd Tuesday of each month. Published monthly for two consecutive weeks at least 30 days before sale date. — https://www.oklahomacounty.org/elected-offices/sheriff (retrieved 2026-06-02)
- Minimum bid: Two-thirds of appraised value (12 O.S. § 686).
- Down payment: Minimum 10% within 24 hours of sale; remaining 90% due before confirmation hearing.
- Payment submission: Certified funds (cashier’s checks or money orders) payable to Oklahoma County Court Clerk, submitted to 320 Robert S. Kerr, 5th Floor, Oklahoma City, OK 73102.
- Confirmation hearing: Court Clerk schedules confirmation; sheriff sales confirmed twice a month on Thursdays at 2:00 p.m. before the Confirmation Judge. Filing fee: $238.39 plus service costs. — https://www.oklahomacounty.org/elected-offices/court-clerk (retrieved 2026-06-02)
C6. Records Access
| Resource | URL | Notes |
|---|---|---|
| Parcel / Tax Search | https://docs.oklahomacounty.org/treasurer/PublicAccess.asp | Current year + 6 prior years; all unpaid accounts; search by account #, name, address |
| Tax Payment Portal | https://billpay.forte.net/oklahomacountyoktax/ | Forte Payments; credit card 2.38% (min $1.95), debit 1.95$1.75 flat |
| Assessor Parcel Search | https://docs.oklahomacounty.org/AssessorWP5/DefaultSearch.asp | Owner name, address, account #, deed book/page, subdivision/lot; sale/deed transaction search back to 2000 |
| GIS Map | https://oklahomacounty.geocortex.com/Html5Viewer/Index.html?configBase=http://oklahomacounty.geocortex.com/Geocortex/Essentials/REST/sites/OKCAssessor/viewers/OKCAssessor_gvh/virtualdirectory/Resources/Config/Default | Assessor GIS; aerial imagery, property boundaries, school districts, flood zones |
| Recorder / Deed Search | https://www.okcc.online/ | Oklahoma County Clerk land records (ROD + UCC); search by grantor/grantee, document type, book/page, instrument #, address, PID |
| Active Resale Listings | https://docs.oklahomacounty.org/treasurer/ResaleActiveList.asp | 834 active resale accounts as of June 2026 |
| County-Owned Properties | https://docs.oklahomacounty.org/treasurer/CountyOwnedList.asp | Struck-off parcels available for sale |
| Excess Money Ledger | https://docs.oklahomacounty.org/treasurer/ExcessMoney.asp | 2025 resale surplus balances with owner names |
| Sheriff Foreclosure Sales | https://www.bid4assets.com/OKCSheriff | Virtual mortgage foreclosure auctions; 2nd Tuesday monthly |
C7. Meta
sources:
- {type: gov_page, url: “https://www.oklahomacounty.org/elected-offices/treasurer”, retrieved: 2026-06-02} — Treasurer Butch Freeman contact info; resale dates; excess money ledger link
- {type: gov_page, url: “https://www.oklahomacounty.org/elected-offices/treasurer/tax-resale”, retrieved: 2026-06-02} — 2026 resale: June 8, Election Board location, pre-registration window, payment cutoffs, deed fees, affidavit requirement
- {type: gov_page, url: “https://www.oklahomacounty.org/elected-offices/treasurer/resale-registration”, retrieved: 2026-06-02} — Registration windows, deposit/trust process, bidder requirements, 18+ age requirement, entity documentation
- {type: gov_page, url: “https://www.oklahomacounty.org/elected-offices/treasurer/delinquent-taxes”, retrieved: 2026-06-02} — 18%/yr interest (1.5%/mo), redemption cutoff before auction commencement, active resale listings link
- {type: gov_page, url: “https://docs.oklahomacounty.org/treasurer/ImportantDates.asp”, retrieved: 2026-06-02} — Second Monday in June resale; tax calendar; office address confirmed
- {type: gov_page, url: “https://docs.oklahomacounty.org/treasurer/PublicAccess.asp”, retrieved: 2026-06-02} — Parcel/tax search portal; Forte payment link; 6-year history
- {type: gov_page, url: “https://docs.oklahomacounty.org/treasurer/ExcessMoney.asp”, retrieved: 2026-06-02} — Live 2025 excess money ledger with owner names and balances; no claim form on page
- {type: gov_page, url: “https://docs.oklahomacounty.org/treasurer/ResaleActiveList.asp”, retrieved: 2026-06-02} — 834 active resale accounts as of June 2026; “buyer beware” language
- {type: gov_page, url: “https://docs.oklahomacounty.org/treasurer/CountyOwnedList.asp”, retrieved: 2026-06-02} — County-owned struck-off properties list (202 parcels)
- {type: gov_page, url: “https://www.oklahomacounty.org/elected-offices/clerk”, retrieved: 2026-06-02} — County Clerk Maressa Treat; phone 405-713-1540; land records / e-filing link
- {type: gov_page, url: “https://www.oklahomacounty.org/elected-offices/county-clerk/land-records”, retrieved: 2026-06-02} — okcc.online portal; recording fees ($18 first page +$2/add’l); copy fees
- {type: gov_page, url: “https://www.okcc.online/”, retrieved: 2026-06-02} — Oklahoma County Clerk ROD/UCC portal; grantor/grantee/address/document-type/PID search; e-filing available
- {type: gov_page, url: “https://www.oklahomacounty.org/elected-offices/assessor”, retrieved: 2026-06-02} — Assessor Larry Stein; 320 Robert S. Kerr #313; 405-713-1200; parcel search and GIS links
- {type: gov_page, url: “https://docs.oklahomacounty.org/AssessorWP5/DefaultSearch.asp”, retrieved: 2026-06-02} — Assessor parcel/deed search; owner/address/account/deed book & page/subdivision; deed transactions back to 2000
- {type: gov_page, url: “https://www.oklahomacounty.org/elected-offices/assessor/gis”, retrieved: 2026-06-02} — GIS viewer URL confirmed; aerial imagery, flood zones, school districts
- {type: gov_page, url: “https://www.oklahomacounty.org/elected-offices/sheriff”, retrieved: 2026-06-02} — Sheriff Tommie Johnson III; Bid4Assets platform; 2nd Tuesday monthly at 10am CST; 10% down within 24hrs; Kim Gennings contact
- {type: gov_page, url: “https://www.oklahomacounty.org/elected-offices/court-clerk”, retrieved: 2026-06-02} — Court Clerk Rick Warren; 320 Robert S. Kerr Room 500; 405-713-1705; confirmation hearings twice monthly on Thursdays at 2pm; $238.39 filing fee
needs_verification:
- County Clerk office room number (suite) at 320 Robert S. Kerr — not retrieved; only “320 Robert S. Kerr Ave.” confirmed from the elected-offices page.
- Exact claim form name / downloadable URL for Oklahoma County surplus proceeds — the Excess Money Ledger page confirms funds exist but no form is displayed; claimants must contact the Treasurer directly. The generic “Excess Resale Request” PDF at oktaxrolls.com may or may not be the official Oklahoma County form.
- Specific trust deposit amount required at the tax resale — the county accepts trust deposits but does not post a minimum deposit figure on the retrieved pages.
- Whether the Bid4Assets sheriff-foreclosure platform page (https://www.bid4assets.com/OKCSheriff) is currently active — direct fetch returned 403 Forbidden; URL confirmed from the official Sheriff’s website.
- GIS viewer direct URL — the Geocortex viewer URL returned ECONNREFUSED on fetch; URL is confirmed from the Assessor page but operability not independently verified.
- October lien-certificate sale mechanics specific to Oklahoma County — the county conducts this sale but no county-specific page describing deposit, registration, or platform for the October stage was retrieved; state-law framework applies per oklahoma.
- Whether the $10 deed fee +$20 filing fee at resale is set by county ordinance or is the statutory recording fee under 28 O.S. § 32C (county clerk fee schedule retrieved shows $18 first page +$2/add’l for regular recordings — slight discrepancy with the $10 +$20 quoted in resale instructions; likely the $10 is the treasurer's fee and$20 is the clerk’s recording fee).
cross_links: oklahoma, right-of-redemption, surplus-funds, third-party-recovery-rules, due-process-notice, tyler-v-hennepin-county, treasurer-sale, sheriff-sale, crownover-v-keel, luster-v-bank-of-chelsea, henry-v-brown, ok-ag-opinion-3131-tyler, bankruptcy-automatic-stay, federal-tax-lien-redemption
changelog:
- 2026-06-02 — Initial population. All C0–C6 modules populated from official Oklahoma County government pages (17 sources fetched and verified). Key operational facts confirmed: 2026 resale June 8 at Election Board, Bid4Assets for sheriff sales, Excess Money Ledger published online with owner names and balances, okcc.online for deed search. Seven needs_verification items flagged (honest gaps, no fabrications). gap_score 7 = 7 × 1pt needs_verification items.
▸ For Investors / Operators — Oklahoma County’s annual tax resale (the second-stage deed sale) runs each second Monday of June (2026: June 8, 8:00 a.m., Oklahoma County Election Board, 4201 N. Lincoln Blvd., OKC). Pre-registration runs May 14–June 5 at the Treasurer’s Office (405-713-1300) with on-site registration available from June 8 forward. Bids are cash-only the day of sale; wire transfers must arrive by June 4 and cashier’s checks by June 1 for the 2026 sale. Minimum bid is two-thirds of assessed value or total taxes/costs, whichever is less (68 O.S. § 3125). Title conveys by county deed but carries no warranty; a quiet-title action is typically required before obtaining title insurance. Mortgage foreclosure sheriff’s sales run monthly (2nd Tuesday, 10:00 a.m. CST) on Bid4Assets (bid4assets.com/OKCSheriff) with a 10% down payment within 24 hours and 90% balance before confirmation.
▸ For Former Owners — Excess proceeds from the Oklahoma County resale are posted publicly on the Treasurer’s Excess Money Ledger (docs.oklahomacounty.org/treasurer/ExcessMoney.asp), which lists account numbers, owner names, and remaining unclaimed balances from recent resales. Contact the Treasurer (Butch Freeman, 320 Robert S. Kerr Ave., #307, 405-713-1300) to obtain the current claim form and instructions. The deadline to claim is 1 year from the resale date (68 O.S. § 3131(D)); unclaimed excess then escheats to the county resale property fund. No assignment of the excess-proceeds right is valid if made on or after the date the resale begins.
Legal information, not legal advice. This page summarizes Oklahoma County procedures from official county sources as of the last_verified date. Statutes, office personnel, and procedures change; verify against the cited sources and consult a licensed Oklahoma attorney before acting.