Smith 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 Smith County actually runs it. Legal information, not legal advice. Last verified: 2026-06-02.

C0. Identity

• County seat: Tyler
• Population: ~233,480 (task figure; consistent with U.S. Census QuickFacts East-Texas estimate). Smith County is one of the more populous East Texas counties. (Census QuickFacts returned HTTP 403 to the fetch tool on 2026-06-02; the figure is the task-supplied number and was not re-read from a fetched Census page — see needs_verification.)
• Recording unit: county (one of Texas’s 254 counties); FIPS 48423
• Parent legal framework: texas — Texas is a redeemable tax-deed, judicial-tax-foreclosure state (Tex. Tax Code Ch. 34); a peace officer (here the Smith County Sheriff) conducts the officer’s sale after a delinquent-tax judgment.

C1. Local Tax Sale

• Conducts own sale? Yes. Smith County conducts its own tax-foreclosure (officer’s/sheriff’s) sales. The county moved these sales online in March 2023, ending the in-person sales formerly held on the west steps of the Smith County Courthouse. — https://www.smithcountysheriff.com/tax-foreclosure-auctions ; https://www.smith-county.com/358/Delinquent-Tax-Sales ; https://tylerpaper.com/news/local/smith-county-moving-tax-foreclosure-auctions-online/article_bb90f076-b944-11ed-90b8-b7faad96c677.html (secondary news source corroborating the online migration)
• Platform: RealAuction — online auction branded “Smith County Official Tax Foreclosure Sales” at https://smith.texas.sheriffsaleauctions.com/. Bidders register on the site at least five (5) business days before the auction. — https://www.smithcountysheriff.com/tax-foreclosure-auctions ; https://www.smith-county.com/354/Sheriff-Sale-Auctions
• Conducting officer: the Smith County Sheriff’s Office (Sheriff Larry R. Smith) conducts the officer’s sales on the first-Tuesday schedule following a district-court tax-foreclosure judgment. The Sheriff’s Civil Division ((903) 520-1037) administers the sales. — https://www.smithcountysheriff.com/tax-foreclosure-auctions ; https://www.smithcountysheriff.com/sheriff-larry-r-smith
• Calendar: Sales are held on the first Tuesday of every month at 10:00 a.m. (statewide rule: Tex. Tax Code § 34.01(r); first Wednesday if the first Tuesday is Jan 1 or July 4). — https://www.smith-county.com/358/Delinquent-Tax-Sales (next specific dated sale not pinned to a dated county calendar page — see needs_verification)
• Registration / bidder requirement (§ 34.015 Written Statement): A purchaser must obtain a completed written statement of no taxes due (“Bidder Certificate”) from the Smith County Tax Assessor-Collector’s office before the officer may deliver the deed. Smith County’s process: submit a notarized “Request for Written Statement” form (Tex. Tax Code § 34.015) with a $10 fee; the certificate is good for 90 days. — https://www.smith-county.com/358/Delinquent-Tax-Sales ; https://www.smithcountysheriff.com/tax-foreclosure-auctions ; Tex. Tax Code § 34.015; texas
• Payment at sale: “Payment in full is required of the winning bidder on the day of the sale,” by cashier’s check or money order — credit cards are not accepted. Payment is due by 4:00 p.m. CT the day of the sale; the winning bidder’s RealAuction deposit is applied first. The buyer may also owe unpaid fees, sale-related costs, and post-judgment taxes. — https://www.smith-county.com/358/Delinquent-Tax-Sales ; https://www.smithcountysheriff.com/tax-foreclosure-auctions (specific RealAuction pre-bid deposit amount/escrow mechanics not read directly from the platform — see needs_verification)
• Deed timeline: “A tax sale deed or a tax resale deed to the property will be processed within 90 days” (may take longer during holidays). — https://www.smithcountysheriff.com/tax-foreclosure-auctions
• Delinquent list location: The delinquent tax-sale property list is published in the Tyler Morning Telegraph three times during the two weeks preceding the sale and posted at the Smith County Courthouse; active sale listings appear on the RealAuction site (smith.texas.sheriffsaleauctions.com). — https://www.smith-county.com/358/Delinquent-Tax-Sales
• Delinquent-tax counsel: Linebarger Goggan Blair & Sampson, LLP (www.lgbs.com; (903) 597-2897) represents the Smith County taxing units generally; Perdue, Brandon, Fielder, Collins & Mott, LLP (www.pbfcm.com; (903) 597-7664) represents Tyler ISD. These firms prosecute the tax suits that lead to officer’s sales. — https://www.smith-county.com/358/Delinquent-Tax-Sales ; https://www.smithcountysheriff.com/tax-foreclosure-auctions

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

• Where/how to redeem: Redemption follows the statewide scheme (texas / Tex. Tax Code § 34.21). The former owner redeems by paying the purchaser directly (bid + deed-recording fee + taxes/costs paid by the purchaser + the statutory 25%/50% premium), or pays the Smith County Tax Assessor-Collector if the purchaser cannot be located. — Tex. Tax Code § 34.21(f); texas
• Periods: 2 years (residence homestead / agricultural-use land / mineral interest) or 180 days (all other property), running from the date the officer’s deed is filed for record with the Smith County Clerk. The county’s own summary restates this: redeem “at any time up to six months to two years after the sale,” with the first-year premium of 25% and second-year premium of 50% plus sale costs. — Tex. Tax Code § 34.21(a), (e); https://www.smith-county.com/358/Delinquent-Tax-Sales ; texas
• Redemption contact / office: Smith County Tax Assessor-Collector, Gary B. Barber; 1517 W. Front St., Tyler, TX 75702-7822; phone (903) 590-2920; email taxoffice@smith-county.com. — https://comptroller.texas.gov/taxes/property-tax/county-directory/smith.php
• Local fees / deviations from state default: None identified beyond the $10 Written-Statement fee (§ 34.015 process). Smith County applies the statewide Ch. 34 redemption rules without known local variation. (confirm no local ordinance at refresh — see needs_verification)

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

• Claim filing venue: Excess proceeds from a Smith County tax-foreclosure sale are deposited into the registry (trust funds) of the district court that ordered the sale and held by the Smith County District Clerk, Gaye Boynton. A claim is filed by verified application/petition in that same district court under Tex. Tax Code § 34.04. The District Clerk’s office is at 100 North Broadway, Room 204, Tyler, TX 75702; phone (903) 590-1660; hours Mon.–Fri. 8:00 a.m.–5:00 p.m. (payments stop at 4:30 p.m.). — https://www.smith-county.com/269/District-Clerk ; Tex. Tax Code §§ 34.03, 34.04(a)
• Claim form: No pre-printed Smith County excess-proceeds claim form was located; the claimant files a verified application/petition in the originating district court (the court that entered the tax judgment and ordered the sale). Per general Texas tax-court practice, no application for disbursement may be filed until the Officer’s Return of Sale has been filed with the District Clerk and the excess proceeds are actually received by the trust-funds department, and copies of the application must be served on all parties listed on the underlying judgment (taxing units, lienholders, original owners, and the County Attorney). — Tex. Tax Code § 34.04(a); https://www.smith-county.com/269/District-Clerk (the specific “Tax Court Policy Concerning Application for Disbursement of Excess Proceeds” PDF surfaced in search is a justex.net (Harris County) document, NOT a Smith County instrument, and was deliberately NOT cited as Smith County policy — see changelog. Whether the Smith County district courts publish their own local excess-proceeds policy/form was not located — see needs_verification.)
• Local deadline notes: Statewide 2-years-from-sale filing bar (Tex. Tax Code § 34.04(a)) applies — the petition must be filed before the second anniversary of the date of the sale. If no valid claim is established within that window, the court distributes the excess proceeds to the participating taxing units. — Tex. Tax Code § 34.04(a), (e); texas
• § 34.04(f) assignment / anti-solicitation rules (statewide, apply in Smith): An assignment of the right to excess proceeds is valid only if made on or after the 36th day after the proceeds are deposited; in writing and signed; the assignee pays at least 80% of the claim; and not procured by in-person or telephone solicitation. The assignor must sign a sworn affidavit with prescribed disclosures. An attorney’s fee to obtain the proceeds is capped at 25% of the amount obtained or $1,000, whichever is less (§ 34.04(i)). — Tex. Tax Code § 34.04(f), (i); texas
• Unclaimed-funds list published? Yes. The Smith County District Clerk publishes an “Excess Proceeds” report that is updated monthly (PDF posted in the District Clerk’s Document Center). This is the local disclosure of tax-sale surplus held in the court registry. — https://www.smith-county.com/269/District-Clerk (the linked PDF returned HTTP 404 to the fetch tool on 2026-06-02; the report’s existence and monthly cadence are confirmed from the District Clerk page text, but its exact columns/content were not read directly — see needs_verification.)
• Contact for excess proceeds: Smith County District Clerk, Gaye Boynton, (903) 590-1660; gboynton@smith-county.com; 100 N. Broadway, Room 204, Tyler, TX 75702. — https://www.smith-county.com/269/District-Clerk

▸ For Investors / Operators — Smith County runs an online (RealAuction) first-Tuesday officer’s sale at smith.texas.sheriffsaleauctions.com; the overbid generates excess proceeds that flow through the § 34.04 waterfall held in the district-court registry. Before committing capital, weigh the redemption risk (texas §2/2b — the 180-day or 2-year window, the 25%/50% premium, and that the redemption right itself is non-transferable under § 34.21(l)), the marketable/insurable-title path (texas §5b — the § 33.54 one-/two-year limitation bar plus trespass-to-try-title in Smith County District Court), and which liens survive (texas §7b — federal tax liens with the IRS § 7425 120-day redemption; municipal/POA liens folded into redemption costs under § 34.21(g)).

▸ For Former Owners — When a Smith County tax sale produces more than the taxes, penalties, interest, and costs, the excess proceeds belong to you (as the judgment defendant or a qualifying relative/devisee) after senior claims (§ 34.04). You claim by verified application filed in the Smith County District Court that ordered the sale, where the District Clerk (Gaye Boynton) holds the funds in the court registry and publishes a monthly Excess Proceeds report — and it must be filed before the second anniversary of the sale or the money is distributed to the taxing units. An attorney’s fee to recover it is capped at 25% or $1,000, whichever is less (§ 34.04(i)).

C4. Offices & Contacts

(County Clerk suite number appears as both “Suite 200” and “Suite 300” across county pages, and the Official Public Records division is physically in the basement of the Annex Building at 200 E. Ferguson — confirm exact recording-desk suite at refresh; see needs_verification.)

C5. Local Procedure Notes

• Online sales (RealAuction) since March 2023: Smith County moved its tax-foreclosure officer’s sales from the courthouse west steps to the online RealAuction platform at smith.texas.sheriffsaleauctions.com; bidders must register at least five business days in advance. — https://www.smithcountysheriff.com/tax-foreclosure-auctions ; https://tylerpaper.com/news/local/smith-county-moving-tax-foreclosure-auctions-online/article_bb90f076-b944-11ed-90b8-b7faad96c677.html
• Two delinquent-tax firms: Linebarger handles general taxing-unit collections; Perdue Brandon handles Tyler ISD specifically — a buyer researching a parcel should identify which firm holds the suit. — https://www.smith-county.com/358/Delinquent-Tax-Sales
• Written Statement (§ 34.015) pre-purchase requirement: A bidder must obtain the notarized “no taxes due” Bidder Certificate from the Tax Assessor-Collector ($10; good 90 days) before the officer may deliver the deed. — Tex. Tax Code § 34.015; https://www.smith-county.com/358/Delinquent-Tax-Sales
• Payment instruments restricted: cashier’s check or money order only — no credit cards; payment in full due by 4:00 p.m. CT day of sale. — https://www.smith-county.com/358/Delinquent-Tax-Sales ; https://www.smithcountysheriff.com/tax-foreclosure-auctions
• As-is / no warranty: The officer’s deed is without warranty (Tex. Tax Code § 34.01(n)); title insurance is the buyer’s responsibility and typically unavailable until the redemption period runs and title is quieted. — texas
• Deviations from state default: No Smith County ordinance varying the statewide first-Tuesday schedule, redemption periods, or excess-proceeds process was identified. The county follows Tex. Tax Code Ch. 34 as enacted.

C6. Records Access

• Property / parcel search (appraisal): Smith CAD property search — https://smithcad-search.gsacorp.io/search (and legacy https://smithcad-legacy.gsacorp.io/); portal home https://www.smithcad.org/ (search by address, owner name, or account number; free).
• GIS / interactive map: Smith CAD Mapping & Records — linked from https://www.smithcad.org/ (the site noted scheduled map-system maintenance on 2026-06-03). (direct GIS application URL not separately pinned from a fetched page — see needs_verification)
• Recorder / deed search (County Clerk Official Public Records): Smith County official record search — https://smith.tx.publicsearch.us/ (Quick Search / Advanced Search for deeds, liens, and official public records). — https://www.smith-county.com/272/County-Clerk ; https://www.smith-county.com/293/Official-Public-Records
• Tax-sale auction site / active listings: https://smith.texas.sheriffsaleauctions.com/ (RealAuction)
• Tax payment portal: via the Smith County Tax Office — https://www.smith-county.com/377/Property (direct online tax-payment lookup URL not separately pinned from a fetched page — see needs_verification)

C8. Title & Quiet Title

• Title type: redeemable tax deed — Texas is a redeemable tax-deed state, not a tax-lien-certificate state. The Smith County officer’s deed conveys “without warranty” the judgment defendant’s interest, subject to the right of redemption. — Tex. Tax Code §§ 34.01(n), 34.21; texas
• Quiet title (trespass to try title) required? Practically yes after the redemption period expires. The statutory method of determining title to real property in Texas is a trespass-to-try-title action (Tex. Prop. Code Ch. 22), often paired with a suit to quiet title; title insurers generally will not insure a tax-deed title until the redemption period and the § 33.54 one-/two-year limitation bar have run and title is quieted. — Tex. Prop. Code Ch. 22; Tex. Tax Code § 33.54; texas §5b
• Type / court: Judicial — filed in the Smith County District Court. Smith County has district courts including the 7th, 114th, 241st, 321st, and 475th Judicial District Courts, sitting in Tyler. The 321st handles family-law matters, so a tax-title / quiet-title (civil “disputes involving title to land”) action is heard by one of the general civil district courts (7th, 114th, 241st, or 475th). Cases are filed with the District Clerk (Gaye Boynton, (903) 590-1660), 100 N. Broadway, Room 204, Tyler. — https://www.smith-county.com/269/District-Clerk (individual judge assignments and the 321st family-only scope are from the county District Courts overview surfaced in search; the dedicated district-courts page returned 404 to the fetch tool on 2026-06-02 — confirm current judges at refresh; see needs_verification.)
• Typical timeline: Uncontested trespass-to-try-title / quiet-title actions in Texas may resolve in a few months (defendants have 20 days to answer after personal service; longer where citation by publication is needed for unknown owners/heirs). Contested cases with discovery and trial can run 12–24 months or more. (Smith County-specific timeline not located in a fetched primary source — see needs_verification)
• Typical cost range: roughly $3,000–$10,000 for an uncontested Texas quiet-title action, materially higher if contested or if publication service is required; filing fees are set by the Smith County District Clerk (contact (903) 590-1660 for the current fee schedule). (Smith County-specific filing fees not extracted from a fetched primary source — see needs_verification)
• Deed seasoning: The redemption period (180 days or 2 years from deed filing) plus the § 33.54 limitation window must run before a clearing action is meaningful; most local title counsel will not underwrite until then and a quiet-title judgment is obtained. — texas §5b
• Title insurers active locally: Title/abstract companies serving Smith County (Tyler) operate locally, but whether any local insurer will underwrite a tax-deed title before the redemption period and § 33.54 bar run and a quiet-title judgment is entered was not confirmed from a fetched primary source — see needs_verification.

C9. Purchaser Obligations

• Subsequent tax payment office: Post-judgment property taxes that accrue on the purchased property are paid to the Smith County Tax Office (Tax Assessor-Collector Gary B. Barber), 1517 W. Front St., Tyler, TX 75702; (903) 590-2920; taxoffice@smith-county.com. The county warns that post-judgment taxes may be due from the buyer. Such taxes the purchaser pays are recoverable as part of the redemption “costs” the former owner must repay (Tex. Tax Code § 34.21(g)). — https://www.smith-county.com/358/Delinquent-Tax-Sales ; Tex. Tax Code § 34.21(g); texas
• Notice to owner procedure: Texas law (Tex. Tax Code § 34.21(g)) requires the purchaser, upon written request from the person redeeming, to deliver a written itemization of the “costs” spent on the property within a statutory window so the redeeming party can compute the payoff. No Smith County-specific local form or procedure for this notice was identified; it follows the statewide statutory requirement. — Tex. Tax Code § 34.21(g); texas (no Smith County ordinance separately governing purchaser-to-owner notice identified — see needs_verification)
• Redemption payment office: The former owner redeems by paying the purchaser directly (bid + recording fee + taxes/costs paid + 25%/50% premium). If the purchaser cannot be located, payment is tendered to the Smith County Tax Assessor-Collector (Gary B. Barber, (903) 590-2920). — Tex. Tax Code § 34.21(f); texas
• Occupancy and access during redemption: The right of redemption does not grant the former owner use or possession during the redemption period (Tex. Tax Code § 34.21(h)); the purchaser holds the recorded (defeasible) deed and may pursue possession, subject to eviction process. Eviction (forcible-entry-and-detainer) proceedings are heard by the Smith County Justice of the Peace courts. — Tex. Tax Code § 34.21(h); texas (specific JP precinct routing for the property not pinned to a fetched primary source — see needs_verification)

C10. Local Restrictions

• Right of first refusal active locally? No active municipal/land-bank right of first refusal on Smith County tax-foreclosure sales was identified. (no Smith County or City of Tyler ROFR ordinance located — see needs_verification)
• Land bank active? No active formal Smith County tax-foreclosure land bank was identified. The City of Tyler periodically acquires vacant land for affordable housing using HUD CDBG/HOME funds (e.g., a 2026 North Tyler acquisition), and the statewide TSAHC Affordable Communities of Texas (ACT) program offers land-bank services to local entities — but neither was confirmed to operate as a tax-sale land bank or ROFR holder in Smith County. Texas’s Urban Land Bank Demonstration Program (Tex. Local Gov’t Code Ch. 379C) is available to qualifying municipalities, but no Smith County/Tyler activation tied to tax-foreclosure disposition was found. (no land bank entity confirmed for tax-sale disposition — see needs_verification) — https://www.tsahc.org/developers/act-land-bank ; https://www.kltv.com/2026/05/28/affordable-homes-planned-north-tyler-neighborhood/ (secondary)
• Land bank name / URL: N/A — none identified for tax-sale disposition.
• Entity / insider notes: No Smith County-specific entity or insider-purchase restrictions beyond the statewide framework were identified. The statewide rules apply: the § 34.015 bidder Written Statement (no delinquent taxes; $10 notarized, 90-day validity here); broad “person/purchaser” eligibility for LLCs/corporations/trusts; and the general conflict-of-interest framework. Struck-off property with no sufficient bid is struck off to the taxing units and may be resold under § 34.05 (functioning as the de facto disposition route). — Tex. Tax Code §§ 34.015, 34.05; texas §11b

C7. Meta

• parent_state: texas
• last_verified: 2026-06-02
• confidence: 0.82
• completeness_score: 0.85
• gap_score: 8

sources

needs_verification

• Live Census QuickFacts population/FIPS confirmation — the QuickFacts URL returned HTTP 403 to the fetch tool on 2026-06-02; ~233,480 is the task-supplied figure, not re-read from a fetched Census page.
• RealAuction (smith.texas.sheriffsaleauctions.com) pre-bid deposit/escrow amount and funding mechanics — confirmed registration ≥5 business days and that “the winning bidder’s deposit will be applied first,” but the deposit dollar amount/process was not read directly from the platform.
• Next specific upcoming sale date pinned to a dated county calendar/notice page.
• The Smith County District Clerk “Excess Proceeds” report PDF content (columns/instructions) — existence and monthly cadence confirmed from the District Clerk page; the linked PDF returned HTTP 404 to the fetch tool on 2026-06-02.
• Whether the Smith County district courts publish a local excess-proceeds policy/fill-in claim form beyond the statewide § 34.04 verified-application framework. (The justex.net “Tax Court Policy” PDF in search is a Harris County document and was NOT treated as Smith County policy.)
• Current Smith County district-court judge roster and confirmation that the 321st is family-only / which general civil court(s) hear title actions — the dedicated district-courts page returned 404 to the fetch tool; detail taken from the county site’s search summary.
• County Clerk recording-desk suite number (county pages show both “Suite 200” and “Suite 300”; OPR division is in the Annex basement).
• Smith CAD direct GIS/interactive-map application URL.
• Direct online tax-payment lookup/portal URL for the Smith County Tax Office.
• Smith County-specific quiet-title / trespass-to-try-title timeline, cost, and district-court filing fees (statewide ranges used).
• Whether any local title insurer will underwrite a tax-deed title pre-quiet-title.
• Smith County JP precinct routing for post-redemption eviction (FED) actions.
• Any Smith County / City of Tyler land bank or municipal right-of-first-refusal program tied to tax-foreclosure disposition (none confirmed).

changelog

• 2026-06-02 — Initial population (autoresearch). C0–C10 filled from Smith County official sources (Delinquent Tax Sales page, Sheriff’s Office Tax Foreclosure Auctions, Sheriff Sale Auctions page, District Clerk, County Clerk, Official Public Records), the Texas Comptroller county directory, and Smith CAD, with the March-2023 online-sale migration corroborated by the Tyler Morning Telegraph (tylerpaper.com). Linebarger LGBS (general) and Perdue Brandon (Tyler ISD) confirmed as delinquent-tax counsel. District Clerk confirmed to publish a monthly Excess Proceeds report. The justex.net “Tax Court Policy Concerning Application for Disbursement of Excess Proceeds” PDF surfaced in search is a Harris County (justex) document, not Smith-specific, and was deliberately NOT cited as Smith County policy. Statute layer inherited from texas. Honest gaps flagged.

cross_links

texas, right-of-redemption, surplus-funds, third-party-recovery-rules, sheriff-sale, tyler-v-hennepin-county, mitchell-v-map-resources-2022

▸ For Investors / Operators — Smith County’s officer’s sale is online via RealAuction (smith.texas.sheriffsaleauctions.com) on the first Tuesday, with the delinquent list published in the Tyler Morning Telegraph and at the courthouse. Register at least five business days out and obtain the $10 notarized § 34.015 Bidder Certificate (good 90 days). The acquisition-relevant facts: the redemption window is 180 days (or 2 years for homestead/ag/mineral) from deed recording with a 25%/50% premium and a non-transferable redemption right (§ 34.21(l)); the path to insurable title runs through the § 33.54 limitation bar plus a trespass-to-try-title/quiet-title action in a Smith County civil district court (7th/114th/241st/475th, not the family-only 321st); and surviving liens (federal tax liens with the IRS § 7425 120-day redemption; municipal/POA liens folded into redemption costs) are detailed at texas §7b.

▸ For Former Owners — If a Smith County tax sale produced more than the taxes, penalties, interest, and costs, the surplus is yours after senior claims (§ 34.04). You file a verified application in the Smith County District Court that ordered the sale; the District Clerk (Gaye Boynton, (903) 590-1660) holds the funds in the court registry and publishes a monthly Excess Proceeds report; and the deadline is before the second anniversary of the sale, after which the money goes to the taxing units. An attorney’s fee to recover it is capped at 25% or $1,000, whichever is less (§ 34.04(i)).

Legal information, not legal advice. This page summarizes Smith County, Texas tax-sale and surplus procedure from the county’s own official sources as of the last_verified date. Offices, platforms, forms, dates, and personnel change; verify against the cited county pages and consult a licensed Texas attorney before acting.