State Foreclosure Law Library

kansas

18 min read

Kansas — Tax & Mortgage Foreclosure

Legal information, not legal advice. Verify against the cited primary sources before acting. Last verified: 2026-06-01.

Kansas is a tax-deed / judicial-foreclosure state — it sells no lien certificates. When real-property taxes go delinquent, the county treasurer “sells” the parcel by bidding it in for the county at the annual delinquent tax sale (a bookkeeping sale, not a public auction). The owner then has a statutory redemption period measured from that sale — 3 years for a homestead, 2 years for most other real estate, and 1 year for an abandoned building/structure (K.S.A. 79-2401a). Only after the period expires unredeemed does the county bring a judicial tax-foreclosure action in district court (K.S.A. 79-2801 et seq.); the court enters judgment, the sheriff conducts a public auction, the court confirms the sale, and a sheriff’s deed vests fee simple title (K.S.A. 79-2804). There is no post-sale redemption after the foreclosure auction — all redemption happens before foreclosure. Critically for surplus recovery, Kansas’s statute already directs that any sale proceeds exceeding the tax judgment and costs be “paid upon due proof to the owner or party entitled thereto” (K.S.A. 79-2803), which makes Kansas structurally compliant with tyler-v-hennepin-county (2023). Mortgage foreclosure is judicial through the sheriff, with a post-sale redemption period (3 or 12 months under K.S.A. 60-2414).

0. Identity & Classification

  • Recording unit: county (count: 105). [Source: ksrevisor.gov Ch. 79 Art. 28 framework; standard Kansas county count]
  • Tax sale type: tax deed (no lien certificates). The county “bids in” the parcel for itself at the delinquent tax sale (K.S.A. 79-2401a), and after redemption lapses a sheriff’s deed issues out of a judicial foreclosure (K.S.A. 79-2804). [Source: ksrevisor.gov 79-2401a; ksrevisor.gov 79-2804]
  • Tax foreclosure process: judicial — county counselor/attorney files an action under K.S.A. 79-2801; district court adjudges the lien, orders sale, and confirms. [Source: ksrevisor.gov 79-2801; https://law.justia.com/codes/kansas/chapter-79/article-28/section-79-2801/]
  • Mortgage foreclosure process: judicial (sheriff’s sale on court order of sale, K.S.A. 60-2414). [Source: ksrevisor.gov 60-2414; https://www.alllaw.com/articles/nolo/foreclosure/kansas-foreclosure-laws.html]
  • Selling authority: county treasurer (delinquent tax “bid-in” sale and redemption) and sheriff (the judicial foreclosure public auction and deed). [Source: ksrevisor.gov 79-2401a; 79-2804]
  • Statutory home: Chapter 79 (Taxation), Article 24 (Collection and Cancellation of Taxes — redemption, K.S.A. 79-2401a et seq.) and Article 28 (Judicial Foreclosure and Sale of Real Estate by County, K.S.A. 79-2801 et seq.) — https://ksrevisor.gov/statutes/chapters/ch79/079_028_0001.html ; Chapter 60 Art. 24 (mortgage/execution sales & redemption) — https://ksrevisor.gov/statutes/chapters/ch60/060_024_0014.html
  • Tyler v. Hennepin compliance: compliant — K.S.A. 79-2803 has long provided that where a parcel “sells for more than the judgment lien for the taxes, interest, penalty, and charges plus its share of the costs … such excess shall be ordered by the court paid upon due proof to the owner or party entitled thereto.” Surplus is paid into court for distribution, so Kansas did not retain owner equity and required no Tyler retrofit. [Source: ksrevisor.gov 79-2803; Shawnee County Counselor tax-sale page; Johnson County Treasury tax-foreclosure page]

1. Tax Sale Mechanics

  • What is sold: ultimately a deed (sheriff’s deed) — Kansas issues no tax-lien certificates. The treasurer’s “sale” is a statutory bid-in for the county that starts the redemption clock; the marketable interest is conveyed only later at the judicial-foreclosure sheriff’s auction. [Source: ksrevisor.gov 79-2401a; 79-2804]
  • Bidding method: highest-bid deed at the sheriff’s public auction ordered by the court (K.S.A. 79-2804). Counties commonly set a minimum/ opening bid (e.g., Shawnee County uses a $500 individual-parcel minimum). [Source: ksrevisor.gov 79-2804; Shawnee County Counselor tax-sale page]
  • Interest / penalty (redemption charges): delinquent real-property taxes bear interest at the K.S.A. 79-2968 base rate plus 5 percentage points per annum from the May delinquency date (K.S.A. 79-2004). The 79-2968 base rate is the federal underpayment rate (IRC § 6621) plus one percentage point, set annually (e.g., 6% for calendar year 2024 base; for delinquencies of $10,000+ a 10% floor applies). [Source: ksrevisor.gov 79-2968; ksrevisor.gov 79-2004; ksrevenue.gov Property Tax Interest Rates 2024 PDF]
  • Minimum bid composition (foreclosure auction): the tax judgment (delinquent taxes, interest, penalties, charges) plus that parcel’s share of costs, charges and expenses of the proceeding and sale; counties may add a fixed opening minimum. [Source: ksrevisor.gov 79-2803; 79-2804]
  • Sale frequency: the county delinquent-tax “bid-in” sale is annual (first Tuesday of September under Article 24 framework); the judicial foreclosure auction runs periodically as counties accumulate eligible parcels (typically once or twice a year). [Source: ksrevisor.gov 79-2401a; Shawnee County Counselor tax-sale page] (exact bid-in date — needs_verification.)
  • Typical month: foreclosure auctions vary by county. (needs_verification per county.)
  • Venue: both — historically in-person at the courthouse; several counties now sell online. [Source: Shawnee County (GovEase online); Johnson County (in-person)]
  • Platform vendors: GovEase (e.g., Shawnee County). Many counties remain in-person courthouse auctions (e.g., Johnson County). [Source: Shawnee County Counselor tax-sale page; Johnson County Treasury tax-foreclosure page]
  • Registration / deposit: set per county; Shawnee County requires pre-registration (deadline ~2 days before), a $35 non-refundable fee, and a 5% deposit. [Source: Shawnee County Counselor tax-sale page]
  • Subsequent taxes (“subs”): not applicable in the lien-certificate sense — Kansas has no certificate holder to endorse subs. Taxes accruing after the bid-in are added to the redemption amount the owner must pay the treasurer. [Source: ksrevisor.gov 79-2401a]

2. Right of Redemption → see right-of-redemption

  • Pre-sale right: the owner may pay delinquent taxes any time before the county’s bid-in sale. After bid-in, redemption runs for the statutory period (below). [Source: ksrevisor.gov 79-2401a]
  • Post-(bid-in) period: measured from the date of the county’s tax sale bid-in — homestead: 3 years; other real estate: 2 years; abandoned building/structure: 1 year (K.S.A. 79-2401a). Foreclosure may begin once the parcel “remains unredeemed on September 1 of the second year after the sale” (or the longer statutory period). [Source: ksrevisor.gov 79-2401a; ksrevisor.gov 79-2801; https://law.justia.com/codes/kansas/chapter-79/article-28/section-79-2801/]
  • No post-foreclosure-sale redemption: once the sheriff’s foreclosure auction is held and confirmed, the former owner has no right to redeem the property. Redemption is exclusively a pre-foreclosure right. [Source: Shawnee County Counselor tax-sale page (“original owners have no rights of redemption … after the sale”); Johnson County Treasury tax-foreclosure page]
  • Who may redeem: the owner, the owner’s representatives/heirs, and (per K.S.A. 79-2401a) persons holding a legal or equitable interest who pay the treasurer the redemption amount. [Source: ksrevisor.gov 79-2401a]
  • Amount formula: the taxes/special assessments for which the property was sold, plus interest at the K.S.A. 79-2004 rate, plus later-accruing delinquent taxes and costs (partial year-by-year redemption permitted for homestead). [Source: ksrevisor.gov 79-2401a; 79-2004]
  • Premium to certificate holder: none — Kansas issues no certificates.
  • Procedure: redeem through the county treasurer before foreclosure judgment/sale. [Source: ksrevisor.gov 79-2401a]
  • Extinguishment: redemption is cut off when the period lapses and the district court enters the foreclosure judgment / the sheriff’s sale is confirmed (K.S.A. 79-2801, 79-2804). [Source: ksrevisor.gov 79-2801; 79-2804]
  • Special tolling: statutory periods are extended for persons under legal disability (minors/incompetents) under Article 24; federal redemption rights (IRS liens) are preserved by the Internal Revenue Code. [Source: ksrevisor.gov Ch. 79 Art. 24 framework] (exact disability-tolling subsection — needs_verification.)

3. Surplus / Excess Proceeds → see surplus-funds, third-party-recovery-rules

  • Belongs to: the former owner / party entitled thereto after the tax judgment and costs are satisfied (a priority-waterfall determination by the court). K.S.A. 79-2803: excess “shall be ordered by the court paid upon due proof to the owner or party entitled thereto.” [Source: ksrevisor.gov 79-2803]
  • Claim waterfall: sale proceeds first satisfy the county tax judgment, interest, penalties, charges, and costs; any excess is paid into court and distributed by court order to lienholders/owners proving entitlement. [Source: ksrevisor.gov 79-2803; Johnson County Treasury tax-foreclosure page (“excess proceeds … are paid into the court for determination of who may claim the surplus funds”)]
  • Filing venue: the district court that entered the foreclosure judgment (the court holds and distributes the surplus). [Source: ksrevisor.gov 79-2803; Johnson County Treasury tax-foreclosure page]
  • Claim deadline: Kansas’s tax-foreclosure statute does not set an express surplus-claim deadline; the court distributes “upon due proof.” Funds the court cannot distribute may ultimately be handled as unclaimed property under the Disposition of Unclaimed Property Act (K.S.A. 58-3934 et seq.). [Source: ksrevisor.gov 79-2803] (exact statutory surplus deadline / escheat trigger — needs_verification.)
  • Escheat: undistributed court funds generally pass to the Kansas unclaimed-property program administered by the State Treasurer; the owner may reclaim from the State indefinitely (no fee). [Source: unclaimedproperty.ks.gov; ksrevisor.gov Ch. 58 Art. 39 framework] (application to tax-foreclosure surplus specifically — needs_verification.)
  • Documentation required: proof of ownership/interest at the time of foreclosure, identity, and (for heirs) succession documents, submitted to the district court. (county/court-specific forms — needs_verification.)
  • Third-party recovery:
    • fee_cap_pct: null — no statute caps fees of an agent recovering tax-foreclosure surplus held by the court. The 15% cap in K.S.A. 58-3968 applies to locator agreements for property reported to the State unclaimed-property administrator, and only bites on agreements made more than 24 months after delivery to the State (agreements within 24 months are unenforceable). [Source: ksrevisor.gov 58-3968]
    • licensing_required: unclear — no tax-surplus-specific licensing statute located. [Source: ksrevisor.gov 79-2803] (needs_verification.)
    • assignment_of_claim_allowed: unclear for court-held surplus; for State unclaimed property, the administrator may pay only the rightful owner or heir/legatee, not an attorney-in-fact/assignee (K.S.A. 58-3968). [Source: ksrevisor.gov 58-3968]
    • cooling_off_period: none located. (needs_verification.)
    • contract_disclosure_rules: for State unclaimed property the locator must provide a signed agreement before information is released (K.S.A. 58-3968); none located specific to court-held tax surplus. [Source: ksrevisor.gov 58-3968]
    • prohibited_practices: agreements to recover State unclaimed property made within 24 months of delivery, or exceeding 15%, are unenforceable (K.S.A. 58-3968). [Source: ksrevisor.gov 58-3968]
    • citation: K.S.A. 58-3968; K.S.A. 79-2803.
  • Notice to former owner required? Yes — the foreclosure petition must name owners and interested parties and the action requires personal service or, where unavailable, service by publication (K.S.A. 79-2801); the court’s surplus order runs to the “owner or party entitled.” [Source: ksrevisor.gov 79-2801; 79-2803]

4. Mortgage Foreclosure

  • Process: judicial — lender files suit; the court enters judgment and an order of sale; the sheriff sells; the court confirms. [Source: ksrevisor.gov 60-2414; https://www.alllaw.com/articles/nolo/foreclosure/kansas-foreclosure-laws.html]
  • Timeline (days): notice of default — set by mortgage/loan servicing (no separate statutory pre-suit NOD); litigation to judgment commonly 4–8 months; publication/posting of the sale notice; sheriff’s sale; then court confirmation. [Source: https://www.alllaw.com/articles/nolo/foreclosure/kansas-foreclosure-laws.html] (precise statutory day counts — needs_verification.)
  • Reinstatement right: Kansas recognizes a borrower’s ability to cure/pay before judgment; reinstatement terms typically arise from the loan documents and court discretion. (statutory citation — needs_verification.)
  • Redemption after sale: exists — K.S.A. 60-2414. The defendant owner generally has 12 months to redeem after the sheriff’s sale; if the owner defaulted before paying one-third of the original indebtedness (and the property is not within the small-equity exception), the court may shorten redemption to 3 months. The owner’s redemption right is exclusive for the first 3 months; thereafter junior lien creditors may redeem. [Source: ksrevisor.gov 60-2414; https://law.justia.com/codes/kansas/chapter-60/article-24/section-60-2414/]
  • Deficiency judgment: allowed, but where service was by publication only and the borrower never appeared, a deficiency judgment is barred unless the borrower enters an appearance; sale price/confirmation is subject to court review of adequacy. [Source: https://www.alllaw.com/articles/nolo/foreclosure/kansas-foreclosure-laws.html; ksrevisor.gov 60-2414] (one-action / fair-value statute — needs_verification.)
  • Surplus distribution: proceeds above the mortgage debt and costs are paid to junior lienholders by priority, then to the borrower, on court order. [Source: ksrevisor.gov 60-2414 framework] (exact surplus subsection — needs_verification.)
  • Sale officer: sheriff. [Source: ksrevisor.gov 60-2414]

5. Sale Procedure Playbooks

  • Treasurer / tax-collector “bid-in” (ordered steps) → see treasurer-sale
    1. Taxes become delinquent; interest accrues (K.S.A. 79-2004, 79-2968).
    2. Treasurer holds the annual delinquent tax sale and bids in unredeemed parcels for the county (K.S.A. 79-2401a).
    3. Statutory redemption period runs (1/2/3 years by property type).
    4. If unredeemed, the parcel is certified for judicial foreclosure. [Source: ksrevisor.gov 79-2401a]
  • Judicial foreclosure / sheriff sale (ordered steps) → see sheriff-sale
    1. County counselor files the K.S.A. 79-2801 petition (describes each tract, taxes/charges, owners/interested parties, year sold).
    2. Summons personally served or, where unavailable, publication under the civil code (K.S.A. 79-2801).
    3. Court enters judgment adjudging a first/prior lien and orders sale.
    4. Sheriff publishes notice and conducts the public auction (K.S.A. 79-2804); an auctioneer may be employed.
    5. Court confirms the sale; sheriff’s deed executed and recorded with the register of deeds, vesting fee simple (K.S.A. 79-2804).
    6. Excess proceeds paid into court and distributed to the owner/party entitled (K.S.A. 79-2803). [Source: ksrevisor.gov 79-2801; 79-2803; 79-2804]
  • Notice requirements: publication of the sale notice and the foreclosure summons where personal service cannot be made; petition must name all known interested parties (K.S.A. 79-2801, 79-2804). [Source: ksrevisor.gov 79-2801; 79-2804] (exact publication-weeks count — needs_verification.)
  • Upset bid / confirmation: court confirmation of the sheriff’s sale is required; Kansas has no North-Carolina-style upset-bid window. Challenges to the judgment/sale must be brought within 12 months of confirmation as a jurisdictional condition precedent (K.S.A. 79-2804b). [Source: ksrevisor.gov 79-2804; 79-2804b]
  • Payment terms: per county; commonly a deposit at the fall of the hammer and balance shortly after (Shawnee County: 5% deposit, balance per terms). [Source: Shawnee County Counselor tax-sale page]
  • Deed issued: sheriff’s deed, recorded after confirmation (Shawnee ~90 days; Johnson ~30 days), vesting fee simple subject only to valid covenants running with the land, valid easements of record in use, and post-judgment taxes/liens (K.S.A. 79-2804). [Source: ksrevisor.gov 79-2804; Shawnee County; Johnson County]

6. Due Process & Notice → see due-process-notice

  • Standard: mullane-v-central-hanover “reasonably calculated” notice. Where a party’s name and address are known or easily ascertainable, publication alone is insufficient; the county must attempt personal/mailed service. [Source: ksrevisor.gov 79-2801 annotations; Pierce v. Bd. of County Comm’rs; Chapin v. Aylward; Bd. of Leavenworth County Comm’rs v. Cunningham]
  • Required attempts: name all interested parties in the petition; attempt personal service; publication only if personal service cannot be made after diligent effort; a knowingly false publication affidavit voids the judgment. [Source: ksrevisor.gov 79-2801; Pierce]
  • Consequence of defective notice: void (not merely voidable) — a judgment obtained without due-process notice is a nullity, and the 12-month limitation of K.S.A. 79-2804b does not bar an attack on it. [Source: ksrevisor.gov 79-2804b annotations; Chapin v. Aylward]
  • Leading cases: pierce-v-board-of-county-commissioners-1967, chapin-v-aylward-1970, board-of-leavenworth-county-commissioners-v-cunningham-1980, tyler-v-hennepin-county.

7. Title & Marketability

  • Deed warranty level: sheriff’s deed — no warranties of title; conveys whatever the foreclosure adjudicated, i.e., fee simple subject to valid covenants, easements of record in use, and post-judgment liens/taxes (K.S.A. 79-2804). [Source: ksrevisor.gov 79-2804]
  • Marketable immediately? Largely — the deed is prima facie evidence of the regularity of all prior proceedings and vests fee simple, but title insurers often want the 12-month challenge window (K.S.A. 79-2804b) to run and may request a quiet-title to cure marketability. [Source: ksrevisor.gov 79-2804; 79-2804b]
  • Quiet title required? Not by statute, but commonly obtained for title insurance / resale marketability. (market practice — needs_verification.)
  • SOL to challenge deed: 12 months from confirmation to open/vacate/set aside the judgment or sale (K.S.A. 79-2804b) — jurisdictional condition precedent — except where the proceeding denied due process (then no time bar). [Source: ksrevisor.gov 79-2804b; Chapin v. Aylward]
  • Title insurance availability: generally available after the 12-month window and/or a quiet-title. (insurer practice — needs_verification.)
  • Common defects: defective service/notice (the Pierce/Cunningham problem), omitted interested parties (Roberts), and unreleased federal tax liens with their own redemption right. [Source: ksrevisor.gov 79-2801 annotations]

8. Case Law (real, verified)

CaseYearTopicHolding (plain English)Source
pierce-v-board-of-county-commissioners-1967 (Pierce v. Bd. of County Comm’rs of Leavenworth County, 200 Kan. 74, 434 P.2d 858)1967due_processA tax-foreclosure judgment based on a knowingly false affidavit that personal service could not be had (owner in fact lived on the property) is void; publication service was a denial of due process.http://ksrevisor.gov/statutes/annos/ch79/079_028_0001_annos.html
chapin-v-aylward-1970 (Chapin v. Aylward, 204 Kan. 448, 464 P.2d 177)1970due_processArticle 28 is the exclusive foreclosure procedure but is subject to due process; the 12-month limitation (79-2804b) does not apply where the proceeding denied due process.http://ksrevisor.gov/statutes/annos/ch79/079_028_0001_annos.html
board-of-leavenworth-county-commissioners-v-cunningham-1980 (Bd. of Leavenworth County Comm’rs v. Cunningham, 5 Kan. App. 2d 508, 619 P.2d 525)1980due_processCounty’s failure to attempt personal service after it had actual notice of the party’s whereabouts violated due process; publication was insufficient.http://ksrevisor.gov/statutes/annos/ch79/079_028_0001_annos.html
board-of-johnson-county-commissioners-v-roberts-1982 (Bd. of Johnson County Comm’rs v. Roberts, 231 Kan. 135, 643 P.2d 138)1982sale_procedureTax sale set aside for failure to include all persons with claimed interests as parties to the foreclosure.http://ksrevisor.gov/statutes/annos/ch79/079_028_0001_annos.html
phillips-petroleum-co-v-moore-1956 (Phillips Petroleum Co. v. Moore, 179 Kan. 482, 297 P.2d 183)1956sale_procedureThe Article 28 publication-service procedure is facially constitutional; upheld against due-process/equal-protection challenge.http://ksrevisor.gov/statutes/annos/ch79/079_028_0001_annos.html
board-of-county-commissioners-v-alldritt-1975 (Bd. of County Comm’rs v. Alldritt, 217 Kan. 331, 536 P.2d 1377)1975due_processService by publication in tax foreclosure, when properly used, satisfies due process and equal protection.http://ksrevisor.gov/statutes/annos/ch79/079_028_0001_annos.html
tyler-v-hennepin-county (Tyler v. Hennepin County, 598 U.S. 631)2023surplusRetaining surplus equity beyond the tax debt is an unconstitutional taking; Kansas already pays surplus to the owner under 79-2803, so it is in compliance.https://www.supremecourt.gov/opinions/22pdf/22-166_8n59.pdf

Redemption topic note: Kansas redemption is governed by statute (K.S.A. 79-2401a) and there is no post-foreclosure-sale redemption; the due-process cases above (Pierce/Chapin/Cunningham) also turn on whether the owner’s pre-foreclosure redemption right was cut off without valid notice, so they double as the verified redemption authority. Surplus topic is covered by Tyler + K.S.A. 79-2803.

9. Edge Cases (state-specific notes)

  • bankruptcy-automatic-stay — a Chapter 7/13 filing stays the judicial foreclosure; the tax claim is a secured priority claim. (state-specific interplay — needs_verification.)
  • federal-tax-lien-redemption — the IRS retains a 120-day right to redeem after a sheriff’s sale of property encumbered by a recorded federal tax lien (26 U.S.C. § 7425); the United States must be named/served. [Source: 79-2801 service framework; 26 U.S.C. § 7425]
  • heirs-property — where an owner is deceased, all heirs with a claimed interest must be named/served or the sale is vulnerable (Roberts). [Source: ksrevisor.gov 79-2801 annotations]
  • HOA / special assessments — special assessments are folded into the delinquent-tax lien and redemption amount (K.S.A. 79-2401a). [Source: ksrevisor.gov 79-2401a]
  • Abandoned buildings — accelerated 1-year redemption (K.S.A. 79-2401a). [Source: ksrevisor.gov 79-2401a]
  • void-vs-voidable — defective-notice tax judgments are void and attackable beyond the 12-month bar (Chapin). [Source: ksrevisor.gov 79-2804b; Chapin v. Aylward]

10. Operations

  • Where records live: county treasurer (delinquent taxes, redemption, bid-in), county counselor/attorney (foreclosure dockets), district court clerk (judgment, sale confirmation, surplus distribution), register of deeds (sheriff’s deed), sheriff (auction). [Source: ksrevisor.gov 79-2801; 79-2804]
  • Public access URLs: Kansas Revisor of Statutes https://ksrevisor.gov/statutes/chapters/ch79/079_028_0001.html ; Shawnee County Counselor tax-sale https://www.snco.gov/counselor/tax_sale.php ; Johnson County Treasury tax-foreclosure https://www.jocogov.org/department/treasury-taxation-and-vehicles/property-tax/tax-foreclosure ; Kansas unclaimed property https://unclaimedproperty.ks.gov/
  • Typical costs: county-set registration fee (e.g., $35 Shawnee) + deposit (e.g., 5%); buyer pays recording. (per-county — needs_verification.)
  • Typical timelines: delinquency → bid-in → 1–3-yr redemption → foreclosure suit (months) → sheriff’s sale → confirmation → deed (30–90 days). [Source: ksrevisor.gov 79-2401a; Shawnee/Johnson County pages]
  • Key agencies: County Treasurer; County Counselor/Attorney; District Court; Sheriff; Register of Deeds; Kansas Dept. of Revenue (Property Valuation — interest rates); Kansas State Treasurer (unclaimed property).
  • Useful forms: county bidder-registration forms; surplus-claim motions filed in the district court. (specific forms — needs_verification.)

11. Meta

Legal information, not legal advice. This page summarizes Kansas statutes and case law as of 2026-06-01 and may be incomplete or out of date. Verify against the cited primary sources and consult a licensed Kansas attorney before acting.

Graph View

Backlinks