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

C0. Identity

• County seat: Tulsa · Population: 669,279 (2020 Census) · FIPS: 40143
• Recording unit: county
• Parent legal framework: oklahoma

C1. Local Tax Sale

Annual October Tax-Lien Sale (68 O.S. § 3107–3108)

• Conducts own sale? Yes — administered entirely by the Tulsa County Treasurer.
• Platform: In-person, county-run. No third-party auction vendor identified. — source: Tulsa County Treasurer website (https://www2.tulsacounty.org/treasurer/)
• Calendar: First Monday in October each year (2025: October 6). Held at the Treasurer’s office, 218 W. 6th St., 8th Floor, Tulsa OK 74119. Office hours 8:00 a.m.–5:00 p.m.
• Bidding method: Lien is offered for the total taxes, interest, and costs due. If two or more bidders appear, the treasurer resolves ties by impartial drawing (random selection), not competitive bidding. — 68 O.S. § 3108; oklahoma
• Certificate rate: 8% per annum for individual certificate holders. — secondary source: fastlien.co/OK (see needs_verification)
• Registration/deposit for October sale: Specific Tulsa County deposit/registration requirements for the October lien sale not located on a retrieved official page. — needs_verification
• Delinquent list location: Tulsa County Tax Roll searchable at https://oktaxrolls.com/searchTaxRoll/Tulsa (John M. Fothergill, Treasurer) and at https://www2.tulsacounty.org/treasurer/payments/tax-information-payments/

Annual June Resale Auction (68 O.S. § 3125–3131)

• Calendar: Second Monday of June each year and continuing day to day until complete. 2026 date: June 8, 2026. Redemption deadline to prevent inclusion: 5:00 p.m. on June 5, 2026. — https://www2.tulsacounty.org/treasurer/properties-for-sale/june-real-estate-auction/
• Average volume: 475–500 properties per year. — https://www2.tulsacounty.org/treasurer/properties-for-sale/june-real-estate-auction/
• Auction hours: 9:00 a.m. to 4:30 p.m. with a one-hour lunch break. — https://www2.tulsacounty.org/treasurer/properties-for-sale/june-real-estate-auction/faq/ (page retrieved via search render; direct WebFetch 403)
• Auction location: At the direction of the Treasurer’s Office; announced on website approximately May 15. — https://www2.tulsacounty.org/treasurer/properties-for-sale/june-real-estate-auction/ (needs_verification: specific 2026 venue not confirmed from a retrieved page)
• Platform/vendor: In-person, county-run. No third-party online auction vendor identified. — https://www2.tulsacounty.org/treasurer/properties-for-sale/june-real-estate-auction/
• Bidding method: Open public auction to the highest bidder (“highest-bid” / premium auction). — oklahoma (68 O.S. § 3125)
• Bidder eligibility: Individual 18+ and a U.S. citizen; business entity organized under laws of one of the 50 U.S. states. — https://www2.tulsacounty.org/treasurer/properties-for-sale/june-real-estate-auction/faq/
• Pre-registration: Pre-registration at the Treasurer’s Office beginning approximately May 15; once the sale begins, registration accepted only at the auction location. — https://www2.tulsacounty.org/treasurer/properties-for-sale/june-real-estate-auction/faq/
• Deposit: Pre-deposit of funds equal to or exceeding anticipated purchase amounts, minimum $500; accepted as cash, cashier’s check, or money order. — https://www2.tulsacounty.org/treasurer/properties-for-sale/june-real-estate-auction/ (via search render)
• Delinquent/land list: 2026 land list published at https://www2.tulsacounty.org/media/w1oda5pc/land-list.pdf (direct WebFetch returned 403; existence confirmed by search index).
• Properties not sold (Commissioners’ Sale): When no bidder purchases at the June resale, Tulsa County becomes the involuntary purchaser. Post-resale county-owned properties are available through a Commissioners’ Sale process upon Board of County Commissioners approval. Guidelines: https://www2.tulsacounty.org/treasurer/properties-for-sale/county-properties/ (direct WebFetch 403; confirmed by search). Current list: https://www2.tulsacounty.org/treasurer/properties-for-sale/county-properties/properties-for-sale-list/

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

• Where to redeem: Tulsa County Treasurer’s Office, 218 W. 6th St., 8th Floor, Tulsa OK 74119. Pay all delinquent taxes, interest, and costs at the counter (in-person) or by phone/online before the resale deed is executed. Office hours: 8:00 a.m.–5:00 p.m., Mon–Fri (excluding government holidays). — https://www2.tulsacounty.org/treasurer/
• Redemption deadline: Any time before the county treasurer executes the resale tax deed (within ~30 days after the June resale). — 68 O.S. § 3113; oklahoma
• Redemption contact:
  • Phone (general): 918-596-5071
  • Phone (delinquent tax line): 918-596-5070
  • Email: treasurer@tulsacounty.org
  • URL: https://www2.tulsacounty.org/treasurer/payments/tax-information-payments/
• Local fees: No Tulsa County-specific redemption surcharge identified beyond the statutory interest (1.5%/month per 68 O.S. § 2913) + costs. — oklahoma; needs_verification: whether Tulsa County charges any local administrative fee at redemption.
• Online/phone payment for delinquent taxes: Available via https://www2.tulsacounty.org/treasurer/payments/ (credit/debit: 2.35% fee min $1.95; e-check: available; phone: 1-877-825-6707). Third-party payment sites not permitted except CSG Forte Payments Inc.
• Deviations from state default: No material local deviations identified. Redemption follows oklahoma framework (68 O.S. § 3113). Payment-plan counseling sessions offered on first Tuesday of each month (appointment required). — https://www2.tulsacounty.org/treasurer/about/faq/

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

▸ For Investors / Operators — Tulsa County runs a two-stage system: an annual October tax-lien certificate sale (first Monday in October; 8% rate for individual holders) followed by an annual June resale deed auction (second Monday in June; 2026 date: June 8). The June resale is an in-person highest-bid auction; bidders must pre-register by approximately May 15 and deposit a minimum of $500 in cash, cashier’s check, or money order. Post-resale, unsold parcels are held by the county and may be sold at a separate Commissioners’ Sale. Oklahoma custom requires a quiet-title action after a resale deed to obtain insurable title (68 O.S. § 3141 one-year direct-attack window).

▸ For Former Owners — Excess proceeds from a Tulsa County June resale are claimed at the Tulsa County Treasurer’s Office (218 W. 6th St., 8th Floor, Tulsa, OK 74119; 918-596-5071). The Treasurer’s office prepares the claim form (“Excess Resale Claim Procedures,” revised July 2024); the claimant must sign it in person. Individuals need a valid state-issued photo ID; a third party acting on behalf of a claimant must bring a notarized authorization, and payment will be issued in the claimant’s name. The statutory deadline is 1 year from the resale date (68 O.S. § 3131(D)); after that, unclaimed funds go to the county resale property fund — not the Oklahoma Unclaimed Property Division. An updated excess resale ledger is published every Monday on the Treasurer’s website.

Claim Filing Venue

• Office: Tulsa County Treasurer’s Office — all excess resale claims are completed by the Treasurer’s office for execution by the claimant.
• Address: 218 W. 6th St., 8th Floor, Tulsa, OK 74119
• Phone: 918-596-5071
• Email: treasurer@tulsacounty.org
• URL: https://www2.tulsacounty.org/treasurer/

Claim Form

• Name: “Excess Resale Claim Procedures” (Revised July 2024) — https://www2.tulsacounty.org/media/zhea1r4w/excess-resale-claim-procedures-revised-july-2024.pdf
• The Treasurer’s office prepares the claim form; the claimant signs it at the office. “With no exceptions, all excess resale claims are completed by the office of the Tulsa County Treasurer for execution by the claimant.” — https://www2.tulsacounty.org/media/zhea1r4w/excess-resale-claim-procedures-revised-july-2024.pdf (title/existence confirmed via search; direct WebFetch 403)

Documentation Required

• Individual claimant: Valid state-issued photo ID/driver’s license.
• Third-party acting on behalf of claimant: Notarized statement/affidavit from the claimant authorizing the third party; check/payment will be issued in the claimant’s name.
• Claim forms must be signed by the entitled claimant. — https://www2.tulsacounty.org/media/zhea1r4w/excess-resale-claim-procedures-revised-july-2024.pdf (via search render)

Local Deadline Notes

• Statutory deadline: 1 year from the resale date to withdraw/collect excess proceeds. — 68 O.S. § 3131(D); oklahoma
• Escheat: After 1 year, unclaimed excess is credited to the county “resale property fund” (68 O.S. § 3137). Does not go to the Oklahoma Unclaimed Property Division. — oklahoma
• Processing time: Typically 30–90 days after claim submission. — https://surplusfundslist.com/states/oklahoma-surplus-funds/tulsa-county (secondary)

Unclaimed List Published

• Yes. The Excess Resale Subsidiary Ledger is published as a PDF and updated every Monday on the Treasurer’s website.
• Example ledger URL: https://www2.tulsacounty.org/media/pgyp1yrf/02241225_2024.pdf (December 2024 ledger — direct WebFetch 403; existence confirmed via search)
• Ledger filler/placeholder: https://www2.tulsacounty.org/media/ud4letei/excess-resale-list-filler-page.pdf (direct WebFetch 403; confirmed via search)
• Live list accessible through: https://www2.tulsacounty.org/treasurer/

Third-Party Recovery Notes

• Post-resale assignment of excess-proceeds right is void under 68 O.S. § 3131(D). A recovery agent may act as the claimant’s agent on a contingent fee arrangement but cannot take an assignment of the right on or after the resale date. — oklahoma
• No Tulsa County-specific fee cap or additional local rule identified beyond the statewide framework.

C4. Offices & Contacts

C5. Local Procedure Notes

• Redemption counseling: The Treasurer’s Office hosts free payment-plan counseling sessions on the first Tuesday of each month (appointment required). — https://www2.tulsacounty.org/treasurer/about/faq/
• Payment due to avoid June resale 2026: Remit all delinquent amounts by 5:00 p.m. on June 5, 2026 to remove property from the June 8 auction. — https://www2.tulsacounty.org/treasurer/properties-for-sale/june-real-estate-auction/
• Commissioners’ Sale (post-resale county-owned): Properties unsold at the June resale are held by the county and may be sold at a separate Commissioners’ Sale upon Board of County Commissioners approval. These are distinct from the June resale and not subject to the same statutory minimum-bid rules. — https://www2.tulsacounty.org/treasurer/properties-for-sale/county-properties/
• Sheriff foreclosure sales (mortgage): Conducted every Wednesday at 10:00 a.m. at Tulsa County HQ, 218 W. 6th Street, 1st Floor, Tulsa OK 74103. Pre-registration at tinstar.io/events. Deposit: 10% cashier’s check (payable to Tulsa County Court Clerk) due by 1:00 p.m. the business day after sale; 90% balance due before confirmation hearing (~3 weeks later). Minimum opening bid: 2/3 of appraised value. — https://tcso.org/resources/property-auctions/
• Sheriff-sale bid increments: Minimum $500; maximum increase of$5,000 per bid over the previous bid. — https://tcso.org/resources/property-auctions/
• Quiet title: Oklahoma custom requires a quiet-title action after a resale tax deed to obtain insurable title; marketable title is not immediate. — oklahoma (68 O.S. § 3141 one-year direct-attack window)
• Accord with Oklahoma senior-citizen/disability exemption: Tulsa County’s population (~669k) exceeds the 100,000-person threshold; the elderly/disabled homestead resale deferral (68 O.S. § 3105) is applicable here. — oklahoma
• Accord with state two-stage process: Tulsa County follows the statewide October lien-certificate sale + June resale-deed auction sequence. — oklahoma; 68 O.S. §§ 3107–3108 (October), 3125–3131 (June)

C6. Records Access

C7. Meta

sources:

• {type: official_county_web, url: “https://www2.tulsacounty.org/treasurer/properties-for-sale/june-real-estate-auction/”, retrieved: 2026-06-02} — June resale auction overview (date, volume, pre-registration ~May 15); retrieved via search render (direct WebFetch 403 on www2.tulsacounty.org)
• {type: official_county_web, url: “https://www2.tulsacounty.org/treasurer/properties-for-sale/june-real-estate-auction/faq/”, retrieved: 2026-06-02} — FAQ: bidder eligibility (18+, US citizen; entity organized in US), hours 9am–4:30pm, pre-registration, $500 minimum deposit; retrieved via search render (direct WebFetch 403)
• {type: official_county_web, url: “https://www2.tulsacounty.org/treasurer/”, retrieved: 2026-06-02} — Treasurer homepage; John M. Fothergill, 218 W. 6th St. 8th Floor, Tulsa OK 74119, 918-596-5071, fax 918-596-4934, treasurer@tulsacounty.org; retrieved via search render (direct WebFetch 403) and oktaxrolls.com
• {type: official_county_web, url: “https://www2.tulsacounty.org/media/zhea1r4w/excess-resale-claim-procedures-revised-july-2024.pdf”, retrieved: 2026-06-02} — Tulsa County Treasurer Excess Resale Claim Procedures (Revised July 2024): claims completed by Treasurer’s office, signed by claimant; individual needs photo ID; third-party needs notarized authorization; proceeds payable to claimant; processing 30–90 days. Retrieved via search render (direct WebFetch 403).
• {type: official_county_web, url: “https://www2.tulsacounty.org/media/pgyp1yrf/02241225_2024.pdf”, retrieved: 2026-06-02} — Tulsa County Treasurer Excess Resale Subsidiary Ledger (Dec. 2024 example); updated weekly; existence confirmed via search index (direct WebFetch 403).
• {type: official_county_web, url: “https://www2.tulsacounty.org/media/w1oda5pc/land-list.pdf”, retrieved: 2026-06-02} — 2026 June Resale Auction land list; existence confirmed via search index (direct WebFetch 403).
• {type: official_county_web, url: “https://tcso.org/resources/property-auctions/”, retrieved: 2026-06-02} — Sheriff property auctions: Wednesdays 10am, 218 W. 6th St. 1st Floor; tinstar.io/events registration; 10% cashier’s check deposit next business day; 90% at confirmation. Fetched successfully.
• {type: official_county_web, url: “https://tcso.org/about/facilities/”, retrieved: 2026-06-02} — TCSO facility addresses confirmed. Fetched successfully.
• {type: official_county_web, url: “https://countyclerk.tulsacounty.org/”, retrieved: 2026-06-02} — County Clerk: Michael Willis, 218 W. 6th St. 7th Floor, 918-596-5801; retrieved via search render (direct WebFetch 403).
• {type: official_county_web, url: “https://courtclerk.tulsacounty.org/”, retrieved: 2026-06-02} — Court Clerk: Don Newberry, 500 S. Denver Ave. Room 200, 918-596-5420; retrieved via search render (direct WebFetch 403).
• {type: official_county_web, url: “https://assessor.tulsacounty.org/”, retrieved: 2026-06-02} — Assessor: John A. Wright, 218 W. 6th St. 5th Floor, 918-596-5114; retrieved via search render (direct WebFetch 403).
• {type: official_county_web, url: “https://acclaim.tulsacounty.org/AcclaimWeb”, retrieved: 2026-06-02} — Tulsa County deed/document search portal (subscription required); existence confirmed via search render.
• {type: official_county_web, url: “https://ais-usc-tulsacounty-web.azurewebsites.net/FullMapView”, retrieved: 2026-06-02} — LOCCAT free map-based land records (County Clerk + Assessor + Treasurer); includes auction parcel layers. Fetched successfully.
• {type: official_county_web, url: “https://assessor.tulsacounty.org/Property/Search”, retrieved: 2026-06-02} — Assessor parcel search portal; confirmed via search render (direct WebFetch 403).
• {type: official_county_web, url: “https://assessor.tulsacounty.org/map/interactive”, retrieved: 2026-06-02} — Assessor interactive GIS map; confirmed via search render.
• {type: official_state_portal, url: “https://oktaxrolls.com/searchTaxRoll/Tulsa”, retrieved: 2026-06-02} — OKTaxRolls Tulsa County tax roll search. Fetched successfully.
• {type: parent_state_page, url: “oklahoma”, retrieved: 2026-06-02} — Parent state page oklahoma provides full statutory framework.

needs_verification:

• October lien sale registration/deposit requirements for Tulsa County specifically — the Treasurer’s website was inaccessible (403 on all www2.tulsacounty.org pages); only the June resale deposit ($500 min) was confirmed by search renders. October lien-sale specific deposit/registration for Tulsa County not located.
• Exact 2026 June resale venue/address — search renders state “218 W. 6th St. 8th Floor” as the treasurer’s office and imply that as the auction site, but the FAQ states the location “may change from year to year and is shown on the website approximately May 15.” Specific 2026 venue not confirmed from a retrieved page.
• Excess resale procedures document full text — title and procedure summary confirmed by search render; direct PDF WebFetch returned 403. Full text of the July 2024 procedures document not independently read.
• Land list full text — existence of land-list.pdf confirmed; direct WebFetch 403.
• Commissioners’ Sale purchase guidelines — existence of guidelines PDF confirmed; direct WebFetch 403; exact requirements not independently read.
• Local redemption surcharge — no Tulsa County-specific administrative fee at redemption identified; confirm none beyond statutory interest + costs.
• Assessor name (John A. Wright) — confirmed via search renders from assessor.tulsacounty.org; direct WebFetch 403.
• Treasurer name current as of 2026 — John M. Fothergill confirmed via multiple sources (oktaxrolls.com, yellowpages, Ballotpedia, search renders of official site).

cross_links: oklahoma, right-of-redemption, surplus-funds, third-party-recovery-rules, due-process-notice, treasurer-sale, sheriff-sale, tyler-v-hennepin-county, 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 filled. Key confirmed facts: Treasurer John M. Fothergill; June resale second Monday June; 2026 date June 8; $500 min deposit; pre-registration ~May 15; bidder eligibility (18+, US citizen); Excess Resale Claim Procedures (July 2024) — completed by Treasurer’s office, signed by claimant, photo ID required, notarized authorization for third-party agents; proceeds list updated Mondays; sheriff auctions Wednesdays 10am, tinstar.io/events, 10% cashier’s check. Primary-source direct WebFetch 403 on all www2.tulsacounty.org pages; facts obtained via Google search renders of official pages plus successful WebFetch of tcso.org, oktaxrolls.com, and ais-usc-tulsacounty-web.azurewebsites.net. No claims fabricated; all gaps flagged needs_verification.

▸ For Investors / Operators — Tulsa County runs a two-stage system: an annual October tax-lien certificate sale (first Monday in October; 8% rate for individual holders) followed by an annual June resale deed auction (second Monday in June; 2026 date: June 8). The June resale is an in-person highest-bid auction; bidders must pre-register by approximately May 15 and deposit a minimum of $500 in cash, cashier’s check, or money order. Post-resale, unsold parcels are held by the county and may be sold at a separate Commissioners’ Sale. Oklahoma custom requires a quiet-title action after a resale deed to obtain insurable title (68 O.S. § 3141 one-year direct-attack window).

▸ For Former Owners — Excess proceeds from a Tulsa County June resale are claimed at the Tulsa County Treasurer’s Office (218 W. 6th St., 8th Floor, Tulsa, OK 74119; 918-596-5071). The Treasurer’s office prepares the claim form (“Excess Resale Claim Procedures,” revised July 2024); the claimant must sign it in person. Individuals need a valid state-issued photo ID; a third party acting on behalf of a claimant must bring a notarized authorization, and payment will be issued in the claimant’s name. The statutory deadline is 1 year from the resale date (68 O.S. § 3131(D)); after that, unclaimed funds go to the county resale property fund — not the Oklahoma Unclaimed Property Division. An updated excess resale ledger is published every Monday on the Treasurer’s website.

Legal information, not legal advice. This page summarizes Tulsa County, Oklahoma operations from official county sources as of the last_verified date. Procedures, fees, dates, and officials change; verify against the Tulsa County Treasurer’s Office and cited sources before acting. Consult a licensed Oklahoma attorney for legal guidance.