Pulaski 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 Pulaski 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: Little Rock
• Population: ~399,110 (2020 Census)
• Recording unit: county (circuit clerk records deeds)
• FIPS: 05119
• 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. The 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. Pulaski 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, parcel list, and mapping via DataScoutPro at no charge. — https://cosl.org/Home/Buyers · https://auction.cosl.org/

• Next known sale (2026): July 9, 2026 at 10:00 AM — Wyndham NLR, Silver City Rooms 5/6/7, 2 Riverfront Place, North Little Rock, AR. Approximately 170+ active parcels in the catalog as of 2026-06-02. — https://cosl.org/Home/CatalogView?county=PULA&saledate=7%2F9%2F2026+10%3A00%3A00+AM

• Prior sale (2025): July 10, 2025 (location not captured in this research cycle). — https://www.cosl.org/Home/NextYearDates

• Sale frequency: Annual — COSL holds one in-person county auction per year, typically in summer/fall (Pulaski County’s sales have been in July in recent years). 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 in-person auction. Cash not accepted (personal/business check, certified funds, credit/debit cards accepted). For online post-auction: first $100 charged to 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 are prohibited; deed cancelled within 3 business days and money forfeited). — Ark. Code § 26-37-202(a), eff. July 1, 2021

• Delinquent list location: The Pulaski County Collector publishes the annual delinquent real-property-tax list in the Arkansas Democrat-Gazette (https://www.arkansasonline.com/tax/); the statewide delinquent real estate search is available at artransparency.gov (https://artransparency.gov/real_estate/pulaski-county/). COSL auction catalog for Pulaski County parcels is at https://cosl.org/Home/CatalogView?county=PULA&saledate=7%2F9%2F2026+10%3A00%3A00+AM and post-auction unsold parcels at https://www.cosl.org/Home/PostAuctionView?county=PULASKI

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

• Where/how to redeem: Redemption is handled by COSL, not the county collector, once a parcel has been certified to the State.

  • 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 Petition to Redeem from cosl.org or call 501-324-9422 to request form; mail with certified check/money order.
  • In-person (cash or certified funds): COSL Real Estate Office, 7003 Valley Ranch Drive (off HWY 10 in west Little Rock), Little Rock, AR 72223. Cash is accepted only for in-person redemptions and only within 30 days before the auction date (certified funds required).
  • Deadline: 4:00 p.m. CT on the last business day before the sale date. 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. 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 Pulaski County. COSL administers redemption uniformly statewide. Note: 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 Pulaski County office. COSL acts as custodian of 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 former owner; proof former owner received mail at 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 form online 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 Pulaski County and are not recoverable. — Ark. Code § 26-37-205(b)(3),(c)–(e)

• Unclaimed list published? The Arkansas portal at https://portal.arkansas.gov/service/search-excess-proceeds/ allows the public to search for unclaimed COSL excess-proceeds statewide, including Pulaski County parcels. COSL’s own search is at https://cosl.org/Home/Excess/

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

• Third-party recovery agents: Permitted but capped at 10% fee. Agent contract + 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 — Pulaski County tax-delinquent properties are sold by the Commissioner of State Lands (COSL), not the county. The 2026 in-person auction is July 9, 2026 at the Wyndham NLR (2 Riverfront Place, North Little Rock) with ~170+ active parcels; no deposit required but full payment due immediately (cash not accepted; personal/business check, certified funds, or card). Non-U.S. buyers are prohibited. Post-auction unsold parcels (~24 as of June 2026) move to the COSL online sale at auction.cosl.org 30+ days after the public auction. There is no post-sale redemption for any Arkansas county following the 2023 statutory change. Mortgage-foreclosure commissioner’s sales (judicial process) are handled through Pulaski County Circuit Court; notices are posted at pulaskiclerkar.gov/auction-about/auction-notices/.

▸ For Former Owners — Excess-proceeds claims are filed directly with COSL — not with any Pulaski County office. The claim packet (form, deed of release, release & indemnification, W-9, proof of ownership, two IDs, and supporting documents for heirs/entities) is available at cosl.org/Home/Excess/ or by calling 501-324-9422. Excess proceeds are held in escrow approximately one year before claims can be processed; for parcels sold after July 1, 2018, the claim window is 2 years from the sale date, after which funds escheat to Pulaski County and are not recoverable. Unclaimed proceeds can be searched at portal.arkansas.gov/service/search-excess-proceeds/.

C4. Offices & Contacts

Notes:

• The Circuit Clerk (Terri Hollingsworth) is the recording officer for deeds (including limited warranty deeds and redemption deeds from COSL) and handles commissioner’s sales (mortgage foreclosure judicial auctions). No separate Register of Deeds office — recording is done by the circuit clerk’s Real Estate Department.
• The Sheriff does not conduct tax sales in Arkansas (COSL does). The sheriff handles civil process; the circuit clerk posts and archives commissioner’s-sale notices for judicial mortgage foreclosures.
• Terri Hollingsworth was elected to a second term in 2022; term ends 2026. A 2026 Democratic primary was scheduled March 3, 2026 — verify current clerk name if acting on this page after November 2026.

C5. Local Procedure Notes

• Delinquent-list publication: Pulaski County’s annual delinquent real-property-tax list is published in the Arkansas Democrat-Gazette (https://www.arkansasonline.com/tax/). The statewide Artransparency portal (https://artransparency.gov/real_estate/pulaski-county/) also maintains a searchable delinquent-land database for Pulaski County.

• Certification timing: The county 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

• Mortgage foreclosure commissioner sales: Judicial mortgage foreclosures in Pulaski County are heard in Pulaski County Circuit Court (60CV case prefix). The circuit clerk posts and archives commissioner’s-sale notices at https://pulaskiclerkar.gov/auction-about/auction-notices/ and https://pulaskiclerkar.gov/auction-about/auction-archives/. Sales are scheduled roughly every 1–2 weeks; recent catalogs show minimum/credit bids ranging from under $100K to over$1.3M. This is a judicial process separate from the COSL tax sale.

• Post-auction unsold parcels: Pulaski County has an active online unsold list at COSL — approximately 24 post-auction parcels as of research date. Available for purchase online at auction.cosl.org 30+ days after the public auction. — https://www.cosl.org/Home/PostAuctionView?county=PULASKI

• Recording fees (circuit clerk): $15 for the first page +$5 per additional page. Accepted in person (cash, check, money order, credit card) or online via payment portal. E-recording available through the free BIS portal (secure.efileanytime.com/pulaski/index.php) or approved vendors (CSC, EPN, Indecomm Global Services, Simplifile).

• Notable quirk: COSL’s real estate office at 7003 Valley Ranch Drive (off HWY 10 in west Little Rock) is the in-person cash-redemption location. Cash payments are accepted for redemption only and only at that office; not at the downtown executive offices (500 Woodlane St.) and not by mail.

C6. Records Access

• Parcel search portal (assessor): ARCountyData — https://www.arcountydata.com/county.asp?county=Pulaski&directlogin=True (all real estate records; linked from the Pulaski County Assessor’s website)

• Online tax records & payment: Pulaski County Treasurer’s mobile portal — https://public.pulaskicountytreasurer.net/ (search by parcel number, taxpayer ID, name, or address; pay taxes online; eCheck fee $0.25; PayPal accepted)

• Recorder / deed search: Pulaski County Circuit Clerk’s deed database (records 1994–present) — https://pulaskideeds.com/search/index.php Documents predating 1994 require in-person appointment at 401 W. Markham St., Suite 100, Little Rock, AR 72201.

• GIS map: PAgis Land Ownership Application — https://www.pagis.org/webapps/wab/land/ (Pulaski County parcels with tax-roll data and links to ARCountyData reports; covers Little Rock, North Little Rock, Sherwood, and unincorporated Pulaski County)

• COSL delinquent / auction search (statewide, includes Pulaski): https://cosl.org/Home/Search (search by parcel or owner name; pay taxes online)

• COSL excess-proceeds search: https://cosl.org/Home/Excess/ and https://portal.arkansas.gov/service/search-excess-proceeds/

• COSL online auction (post-auction/negotiated-price): https://auction.cosl.org/

C7. Meta

sources:

• {type: official, url: https://portal.arkansas.gov/counties/pulaski/, retrieved: 2026-06-02} — Collector and Assessor contact information (official AR.gov county directory; confirmed Debra Buckner as collector at 201 S. Broadway Suite 150, (501) 340-6040)
• {type: official, url: https://pulaskiclerkar.gov/, retrieved: 2026-06-02} — Circuit Clerk homepage (Terri Hollingsworth; 401 W. Markham St. Suite 100; (501) 340-8500)
• {type: official, url: https://pulaskiclerkar.gov/about-us/contact-us/, retrieved: 2026-06-02} — Circuit Clerk contact: address, phone (501) 340-8500, fax (501) 421-0293, email info@pulaskiclerkar.gov, hours M–F 8am–5pm
• {type: official, url: https://pulaskiclerkar.gov/departments/real-estate/, retrieved: 2026-06-02} — Real Estate Dept: recording fees $15 first page +$5 each additional; deed search at pulaskideeds.com; e-recording vendors; records back to 1994
• {type: official, url: https://pulaskiclerkar.gov/auction-about/auction-notices/, retrieved: 2026-06-02} — Commissioner’s sales (mortgage foreclosure) notices posted by circuit clerk; case prefix 60CV
• {type: official, url: https://pulaskiclerkar.gov/auction-about/auction-archives/, retrieved: 2026-06-02} — Archived commissioner’s-sale notices; auctions roughly every 1–2 weeks
• {type: official, url: https://pulaskicountyassessor.net/contact/, retrieved: 2026-06-02} — Assessor: Janet Troutman-Ward; 201 S. Broadway Suite 310; (501) 340-6170; links to ARCountyData and PAgis
• {type: official, url: https://pulaskicountyassessor.net/, retrieved: 2026-06-02} — Assessor portal links: ARCountyData parcel search and PAgis mapping
• {type: official, url: https://www.pulaskicounty.net/directory, retrieved: 2026-06-02} — County official directory: County Judge Barry Hyde (501) 340-8305; Sheriff Eric Higgins (501) 340-6600; Treasurer Debra Buckner (501) 340-8345; Assessor Janet Troutman-Ward (501) 340-6170; Circuit Clerk Terri Hollingsworth (501) 340-8500)
• {type: official, url: https://pcso.org/contact-us/, retrieved: 2026-06-02} — Sheriff: Eric S. Higgins; 2900 S. Woodrow, Little Rock, AR 72201; (501) 340-6600
• {type: official, url: https://cosl.org/catalog.aspx, retrieved: 2026-06-02} — COSL auction catalog: Pulaski County auction confirmed July 9, 2026 at 10:00 AM, Wyndham NLR Silver City Rooms 5/6/7, 2 Riverfront Place, North Little Rock; cash not accepted; no post-sale redemption (eff. July 1, 2023); redemption deadline 4 p.m. last business day before sale
• {type: official, url: https://cosl.org/Home/CatalogView?county=PULA&saledate=7%2F9%2F2026+10%3A00%3A00+AM, retrieved: 2026-06-02} — Pulaski County auction catalog: 182 entries (~170+ active parcels); parcels span Little Rock, North Little Rock, Jacksonville, Sherwood, Wrightsville, Maumelle
• {type: official, url: https://www.cosl.org/Home/PostAuctionView?county=PULASKI, retrieved: 2026-06-02} — COSL post-auction (unsold) parcels for Pulaski County: ~24 parcels available; 30+ days after public auction
• {type: official, url: https://cosl.org/Home/Buyers, retrieved: 2026-06-02} — COSL buyer process: payment methods; cash only in-person for redemption; 7003 Valley Ranch Drive address; excess proceeds held 1 year then claimable
• {type: official, url: https://cosl.org/Home/Excess/, retrieved: 2026-06-02} — COSL excess proceeds: filing directly with COSL; 2-year window (post-7/1/2018 sales); funds escheat to county after window; claim packet requirements; COSL contact info
• {type: official, url: https://cosl.org/Home/Realestate, retrieved: 2026-06-02} — COSL Real Estate Division: 7003 Valley Ranch Drive, Little Rock AR 72223; phone 501-324-9422; email land@cosl.org; cash accepted in-person for redemption only within 30 days of auction
• {type: official, url: https://cosl.org/Home/Search, retrieved: 2026-06-02} — COSL property search: search by parcel or owner name statewide; pay delinquent taxes online
• {type: official, url: https://www.cosl.org/Home/NextYearDates, retrieved: 2026-06-02} — COSL auction schedule: Pulaski County July 10, 2025 (prior year)
• {type: official, url: https://public.pulaskicountytreasurer.net/mobile/, retrieved: 2026-06-02} — Pulaski County mobile property tax portal: search and pay taxes; search by parcel number, taxpayer ID, name, address
• {type: official, url: https://www.pagis.org/index.php/online-mapping/, retrieved: 2026-06-02} — PAgis Land Ownership GIS application: https://www.pagis.org/webapps/wab/land/ — parcel search with tax-roll data; covers Pulaski County
• {type: official, url: https://portal.arkansas.gov/service/search-excess-proceeds/, retrieved: 2026-06-02} (search result confirmed; page not directly fetched) — Arkansas statewide excess-proceeds search including Pulaski County parcels
• {type: secondary, url: https://www.mysaline.com/cosl-auction-090925/, retrieved: 2026-06-02} — COSL in-person cash redemption procedure: Valley Ranch Drive within 30 days of auction; certified funds required
• {type: secondary, url: https://statescoop.com/bio/debra-buckner-treasurer-and-tax-collector-pulaski-county-arkansas/, retrieved: 2026-06-02} — Confirms Debra Buckner title as Treasurer and Tax Collector, Pulaski County
• {type: secondary, url: https://ballotpedia.org/Terri_Hollingsworth_(Pulaski_County_Clerk_and_Circuit_Clerk,_Arkansas,_candidate_2026), retrieved: 2026-06-02} — Confirms Terri Hollingsworth as Circuit & County Clerk; 2026 Democratic primary March 3, 2026

needs_verification:

• Exact current suite number for the Collector’s office: portal.arkansas.gov lists Suite 150 and one source lists Suite 110; Suite 150 is cited by the most official sources and used here, but verify before mailing.
• Current name of Circuit & County Clerk after November 2026 election — Hollingsworth ran in the 2026 primary; her term ends 2026. Verify incumbent after inauguration.
• Whether Debra Buckner remains Collector/Treasurer after any 2026 election (term/appointment dates not confirmed for 2026+).
• Exact publication date window for the annual delinquent list in the Arkansas Democrat-Gazette (confirmed it is published in the Democrat-Gazette; specific annual publication month/week not confirmed from a directly-fetched official source).
• Whether the “10 business days post-auction redemption” language still appearing on the COSL post-auction page reflects a stale pre-2023 statement or an active right — the state page arkansas confirms the 2023 Act eliminated all post-sale redemption; treat the post-auction page language as a stale artifact.
• COSL Real Estate Division hours of operation (not confirmed from directly-fetched page).

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

changelog:

• 2026-06-02 — Initial population (autoresearch). Fetched official Pulaski County offices (portal.arkansas.gov, pulaskiclerkar.gov, pulaskicountyassessor.net, pulaskicounty.net/directory, pcso.org). Verified next COSL auction July 9, 2026 at Wyndham NLR from cosl.org catalog. Confirmed recording dept at pulaskiclerkar.gov/departments/real-estate/. Post-auction unsold list confirmed at cosl.org. Collector: Debra Buckner; Circuit Clerk: Terri Hollingsworth; Assessor: Janet Troutman-Ward; Sheriff: Eric S. Higgins.

▸ For Investors / Operators — Pulaski County tax-delinquent properties are sold by the Commissioner of State Lands (COSL), not the county. The 2026 in-person auction is July 9, 2026 at the Wyndham NLR (2 Riverfront Place, North Little Rock) with ~170+ active parcels; no deposit required but full payment due immediately (cash not accepted; personal/business check, certified funds, or card). Non-U.S. buyers are prohibited. Post-auction unsold parcels (~24 as of June 2026) move to the COSL online sale at auction.cosl.org 30+ days after the public auction. There is no post-sale redemption for any Arkansas county following the 2023 statutory change. Mortgage-foreclosure commissioner’s sales (judicial process) are handled through Pulaski County Circuit Court; notices are posted at pulaskiclerkar.gov/auction-about/auction-notices/.

▸ For Former Owners — Excess-proceeds claims are filed directly with COSL — not with any Pulaski County office. The claim packet (form, deed of release, release & indemnification, W-9, proof of ownership, two IDs, and supporting documents for heirs/entities) is available at cosl.org/Home/Excess/ or by calling 501-324-9422. Excess proceeds are held in escrow approximately one year before claims can be processed; for parcels sold after July 1, 2018, the claim window is 2 years from the sale date, after which funds escheat to Pulaski County and are not recoverable. Unclaimed proceeds can be searched at portal.arkansas.gov/service/search-excess-proceeds/.

Legal information, not legal advice. This page summarizes Pulaski 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 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, redemption deadlines, and contact information at cosl.org before relying on any figure here. Last verified: 2026-06-02.