Tax Sale Type by Jurisdiction
Legal information, not legal advice. Verify against the cited primary sources before acting. Last verified: 2026-06-02.
Overview
This reference aggregates the Module 0 Identity classification from each of the 56 jurisdiction pages in the wiki into a single comparative view. Three fields are compiled: (1) the tax sale type — the instrument a delinquent-tax purchaser acquires, which falls into four broad families (tax lien certificate, tax deed, redeemable deed / redeemable tax deed, or a hybrid combining more than one); (2) the selling authority — the office that conducts the delinquent real-property tax sale; and (3) the tax foreclosure process — whether title is perfected through a judicial action, an administrative / non-judicial procedure, or both. Every cell traces to the cited statute on the linked jurisdiction page; this table introduces no new legal claims of its own.
The four-family taxonomy is a simplification of a continuum. A “tax lien certificate” state sells a transferable lien at auction (often by bidding down an interest rate) that ripens into a deed only after a redemption period and, in many states, a further judicial or administrative step. A “tax deed” state conveys the property (or a deed to the government) at or near the sale, frequently with little or no post-sale redemption. A “redeemable deed” state sells the property but holds the conveyance subject to a statutory right of redemption that survives the sale. “Hybrid” jurisdictions run more than one of these tracks in parallel, or let each county elect between them (e.g., Alabama, Ohio, Oklahoma). Several jurisdictions sit outside the taxonomy entirely: Alaska, Maine, Minnesota, North Dakota, Oregon, and Wisconsin foreclose into government ownership (forfeiture-to-state/county or a deed to the municipality) rather than auctioning a lien or deed to private investors; the Northern Mariana Islands levies no real property tax at all; and American Samoa has no confirmable ad valorem tax-sale system.
The process axis cuts across the type axis. Several certificate states (Florida,
Iowa, West Virginia, Wyoming, Mississippi) perfect title administratively with
no court judgment, while others (Maryland, New Jersey, Illinois, District of
Columbia, Kentucky, Arizona, Kansas) require a judicial foreclosure of the
right to redeem. A number of states run both tracks and let the taxing unit or
the certificate holder elect (Alabama, Nebraska, North Carolina, Ohio, Missouri,
Wisconsin, Connecticut). Where a jurisdiction page flagged a field as
needs_verification, that flag is carried into the table; such cells are honest
gaps, not asserted facts.
Comparative table
| Jurisdiction | Tax sale type | Selling authority | Tax foreclosure process | Citation |
|---|---|---|---|---|
| alabama | Hybrid — redeemable tax deed (sale-of-land) + tax lien certificate (Article 7) | Judge of probate (land sale); tax-collecting official (lien auction) | Both — administrative/probate (land) + judicial in circuit court (lien foreclosure) | Ala. Code §§ 40-10-19, 40-10-29; 40-10-180 et seq.; 40-10-197 |
| alaska | None (lien/deed sense) — judicial foreclosure → deed to municipality; later municipal sale | Municipality (borough/city); superior court clerk processes deed | Judicial — annual in-rem foreclosure in superior court | AS 29.45.330, .360, .380, .390, .450 |
| arizona | Tax lien certificate (certificate of purchase); treasurer’s deed later | County treasurer | Judicial — action to foreclose right to redeem in Superior Court | A.R.S. § 42-18201 |
| arkansas | Tax deed (limited warranty deed; no lien certificate) | Commissioner of State Lands | Administrative (statutory forfeiture/certification + COSL auction) | Ark. Code §§ 26-37-101, 26-37-202 |
| california | Tax deed (no lien certificate; no post-sale redemption) | County treasurer-tax collector | Administrative — statutory power of sale after “deed to state” matures | RTC §§ 3691, 3692, 3708 |
| colorado | Tax lien certificate (certificate of purchase); treasurer’s deed via public auction post-HB24-1056 | County treasurer | Administrative — treasurer conducts lien sale and deed auction | C.R.S. §§ 39-11-115, 39-11.5-115 |
| connecticut | Tax deed (collector’s deed), redeemable in substance (6-mo redemption) | Municipal tax collector (§ 12-157 sale); Superior Court (foreclosure by sale) | Both — administrative/nonjudicial sale (§ 12-157) + judicial foreclosure (§§ 12-181, 12-182) | CGS §§ 12-157, 12-181, 12-182; 49-24 |
| delaware | Tax deed (court-confirmed sheriff’s deed), redeemable | County sheriff conducts; tax-collecting authority initiates monition | Judicial — monition method (judgment + execution sale, Superior Court) | 9 Del. C. §§ 8721–8733 |
| florida | Tax lien certificate (Ch. 197), ripening into tax deed after 2 years | Tax collector (certificate); clerk of circuit court (tax-deed sale) | Administrative/clerk-conducted — no court judgment | Fla. Stat. §§ 197.432, 197.502, 197.542 |
| georgia | Redeemable tax deed (defeasible title, 12-mo+ redemption) | Tax commissioner/tax collector or sheriff (levying officer) | Non-judicial levy & sale under tax execution (fi. fa.) | O.C.G.A. §§ 48-4-1, 48-4-40, 48-4-45, 48-4-46 |
| hawaii | Tax deed (redeemable deed) | County finance director / tax collector | Administrative / non-judicial — “foreclosure without suit” | Honolulu ROH § 8-5.2; HRS §§ 231-62 to 231-67 |
| idaho | Tax deed (county takes deed to itself, then resells; no lien certificate) | County tax collector / treasurer; board of county commissioners (auction) | Administrative — tax deed after § 63-1006 hearing; no court action | Idaho Code §§ 63-1005, 63-1006; 31-808 |
| illinois | Tax lien certificate (certificate of purchase → court-ordered tax deed); hybrid | County collector / county treasurer | Judicial-overlay administrative — court judgment & order of sale, then court petition for tax deed | 35 ILCS 200/21-150 et seq., 200/22-30 et seq. |
| indiana | Tax lien certificate (certificate of sale; deed after redemption) | County auditor (with county treasurer) | Judicial/administrative hybrid — court judgment & order of sale, then court petition for tax deed | IC 6-1.1-24-4.6, -4.7; 6-1.1-25-4.6 |
| iowa | Tax lien certificate (certificate of purchase) maturing into tax deed | County treasurer | Administrative — no court action; treasurer issues deed after redemption-expiration notice | Iowa Code §§ 446.7, 446.29, 447.9, 448.1 |
| kansas | Tax deed (county “bids in”; sheriff’s deed via judicial foreclosure; no certificates) | County treasurer (bid-in sale); sheriff (judicial auction/deed) | Judicial — county action under K.S.A. 79-2801; district court orders & confirms sale | K.S.A. 79-2401a, 79-2801, 79-2804 |
| kentucky | Redeemable tax-lien certificate (certificate of delinquency), judicial foreclosure | County clerk (sells certificate); master commissioner (judicial sale) | Judicial — suit to enforce KRS 134.420 lien; master-commissioner sale | KRS 134.128, 134.546; 426.520–426.530 |
| louisiana | Tax lien certificate (post-2026; recorded tax lien certificate, not a deed) | Sheriff (ex-officio tax collector) / City of New Orleans; sheriff (seizure sale) | Judicial (post-2026) — post-redemption action to seize and sell → sheriff’s sale | La. R.S. 47:2151 et seq., 47:2153 |
| maine | None — statutory tax-lien-mortgage to the town with automatic foreclosure (no auction) | Municipal tax collector / treasurer / municipal officers | Automatic / administrative — foreclosure by operation of law 18 months after recording (§ 943); optional judicial track (§ 944) | 36 M.R.S. §§ 942, 943, 943-C, 944 |
| maryland | Tax lien certificate (certificate of sale) | County collector/treasurer (Director of Finance); Baltimore City Director of Finance | Judicial — foreclosure of right of redemption in circuit court | Md. Tax-Property § 14-820, 14-833 |
| massachusetts | Redeemable tax title via municipal “taking” (hybrid; municipality takes title, then forecloses) | Municipal treasurer/collector (or private assignee); Land Court (foreclosure) | Judicial — exclusive jurisdiction in the Land Court | G.L. c. 60 §§ 53, 54, 61, 64, 65 |
| michigan | Tax deed (in-rem judicial foreclosure; FGU takes fee title, then sells; no certificates) | County treasurer as FGU (State/DNR for non-electing counties) | Judicial — in-rem circuit court judgment of foreclosure | MCL 211.78k |
| minnesota | Forfeiture-to-state / tax deed (no lien certificates; fee forfeits to State) | County auditor / county board | Administrative / judgment-based — tax judgment, sale to State, automatic forfeiture | Minn. Stat. §§ 280–282; 281.17, .18, .23 |
| mississippi | Redeemable tax deed (certificate evidences amount paid; 2-yr redemption → tax deed) | County tax collector; Chancery Clerk (redemption funds) | Administrative — lien matures by operation of law; Chancery Clerk issues deed | Miss. Code §§ 27-41-59, 27-41-79, 27-45-23 |
| missouri | Tax lien certificate (certificate of purchase → collector’s deed; Ch. 141 judicial deed model) | County collector (Ch. 140); sheriff under court order (Ch. 141) | Both — administrative/collector sale (Ch. 140) + judicial (Ch. 141) | RSMo 140.250, 140.290, 140.420; 141.580 |
| montana | Tax lien (certificate) with assignment; residential back-end converts to public-auction tax-deed | County treasurer | Administrative — treasurer issues tax deed / conducts auction; no court action | MCA §§ 15-17-125, 15-17-323, 15-18-219 to -221 |
| nebraska | Tax lien certificate (certificate of purchase) → treasurer’s deed or judicial foreclosure | County treasurer (certificate & deed); sheriff/court (judicial); | Both — administrative treasurer’s-deed track + judicial lien-foreclosure track | Neb. Rev. Stat. §§ 77-1818, 77-1837, 77-1902 |
| nevada | Tax deed (no front-end certificate; treasurer holds trustee’s deed, later auctions) | County treasurer (as trustee) | Administrative — no court action; treasurer deeds, commissioners order sale | NRS 361.570, 361.585, 361.595 |
| new-hampshire | Tax deed (municipal tax lien intermediate step; lien to municipality, not investors) | Municipal tax collector; governing body authorizes transfer | Administrative — collector executes deed 2 years after lien if unredeemed | RSA 80:59, 80:76 |
| new-jersey | Tax lien certificate (TSC; lien on property, not title) | Municipal tax collector; county sheriff (post-reform judicial/Internet sales) | Judicial — foreclosure of right of redemption in Superior Court, Chancery Division | N.J.S.A. 54:5-86; 54:5-104.29 et seq. |
| new-mexico | Tax deed (PTD sells the property; no lien certificate, no redeemable deed) | State Property Tax Division (Taxation & Revenue Dept.) | Administrative — collection-and-sale by PTD; no judicial suit required | NMSA §§ 7-38-65, 7-38-70 |
| new-york | Tax deed via in-rem foreclosure (not a lien-certificate state; NYC uses local lien sales) | Enforcing officer of the tax district (county treasurer / commissioner of finance) | Judicial (in rem) under RPTL Art. 11, Title 3 | RPTL §§ 1120–1137 |
| north-carolina | Tax deed via judicial/in-rem foreclosure of the tax lien (no certificate sale) | Court-appointed commissioner (105-374) or sheriff (105-375); clerk of superior court holds proceeds | Both — judicial (G.S. 105-374) and in rem (G.S. 105-375); taxing unit elects | G.S. §§ 105-374, 105-375 |
| north-dakota | Tax deed / forfeiture-to-county (no investor certificates) | County auditor (land sale); county sheriff (mortgage sale) | Administrative — auditor forecloses by statutory notice, issues deed; separate judicial route in ch. 32-31 | NDCC §§ 57-28-01 to -09; ch. 32-31 |
| ohio | Hybrid — judicial foreclosure of state tax lien + redeemable tax lien certificates + forfeited-land sale | County sheriff (execution); county auditor (forfeited-land); treasurer issues certificates | Both — judicial (common pleas, R.C. 5721.18) + administrative/expedited (board of revision, R.C. 323.65–323.79) | R.C. 5721.18, 5721.30+, 323.65–323.79 |
| oklahoma | Hybrid — October tax-lien certificate sale → June resale tax deed after 3 years | County treasurer | Administrative — treasurer conducts sale and resale; no court judgment for resale deed | 68 O.S. §§ 3105, 3108, 3125, 3131 |
| oregon | Tax deed to the county (no certificates; court orders sale to county) | County (purchaser); county tax collector runs ch. 312 process | Judicial in rem — tax collector & district attorney proceed against the property | ORS §§ 312.050, 312.090, 312.100, 312.200 |
| pennsylvania | Tax deed in both systems (RETSL upset/judicial-sale deed; MCTLA sheriff’s deed); not a certificate state | County Tax Claim Bureau (RETSL); sheriff (MCTLA) | RETSL: administrative + judicial (court-confirmed); MCTLA: judicial (sheriff sale on judgment) | RETSL §§ 601, 607, 608, 610–612; 53 P.S. § 7283 et seq. |
| rhode-island | Redeemable deed / tax title (deed subject to right of redemption, held as security) | Municipal collector of taxes | Judicial as to extinguishing redemption — Superior Court petition (auction itself administrative) | R.I. Gen. Laws §§ 44-9-8, 44-9-12, 44-9-24, 44-9-25 |
| south-carolina | Redeemable tax deed (property sold; 12-mo redemption precedes deed) | County delinquent tax collector; forfeited land commission (bid-in) | Administrative / non-judicial — collector conducts levy, sale, deed (Ch. 51) | S.C. Code §§ 12-51-50, 12-51-55, 12-51-90, 12-51-130 |
| south-dakota | Tax-lien / tax certificate → tax deed after redemption (county is default certificate holder) | County treasurer; county/commissioners (post-deed surplus auction) | Administrative — treasurer issues tax deed after notice-of-intention; no court judgment | SDCL 10-23-8, 10-23-28.1, 10-25-1, 10-25-8, 10-25-11 |
| tennessee | Tax deed (redeemable in substance; in rem proceeding, post-sale redemption) | Clerk & master / chancery court under court decree | Judicial — delinquent-tax suit in chancery court; court orders sale and confirms | Tenn. Code Ann. §§ 67-5-2405, 67-5-2414, 67-5-2103 |
| texas | Redeemable tax deed (deed subject to fixed redemption window; not a lien certificate) | Sheriff or constable (officer charged with selling) | Judicial — delinquent-tax suit → judgment → officer’s sale | Tex. Tax Code §§ 33.41, 34.01 |
| utah | Tax deed (no lien certificate; county auctions parcel after 4-year redemption) | County auditor | Administrative — county auditor conducts sale; governing body accepts bid | Utah Code §§ 59-2-1351, 59-2-1351.1 |
| vermont | Tax deed via public auction (redeemable; collector’s deed after 1-yr redemption) | Municipal tax collector | Administrative / non-judicial — collector extends warrant, levies, auctions; no judicial decree | 32 V.S.A. §§ 5252–5255, 5260, 5261 |
| virginia | Tax deed via judicial sale (purchaser takes title on court confirmation) | Treasurer/local collecting officer initiates; court-appointed special commissioner conducts | Judicial — bill in equity in circuit court; separate administrative track for minimal-value parcels (§ 58.1-3975) | Va. Code §§ 58.1-3965 to 58.1-3969 |
| washington | Tax deed (no investor certificates; certificate issued to the county) | County treasurer | Judicial — foreclosed in superior court by treasurer with prosecuting attorney | RCW 84.64.050, 84.64.080 |
| west-virginia | Tax lien (transferable certificate purchased at Auditor’s auction; deed later) | State Auditor (deputy commissioner); county sheriff certifies | Administrative — no judicial action; deputy commissioner issues deed after notice-to-redeem | W. Va. Code §§ 11A-3-52, 11A-3-54, 11A-3-59 |
| wisconsin | Tax deed / county forfeiture (non-tradeable certificate to county only) | County treasurer / county (tax-deeded land); sheriff (mortgage sales) | Both — judicial in rem (Wis. Stat. 75.521) and administrative tax deed (75.07, 75.12, 75.14) | Wis. Stat. §§ 74.57, 75.07, 75.12, 75.14, 75.521 |
| wyoming | Tax lien certificate (certificate of purchase), redeemable → treasurer’s tax deed; no back-end resale | County treasurer | Administrative (private track) — treasurer issues deed after redemption; separate county-initiated judicial path | Wyo. Stat. § 39-13-108 |
| district-of-columbia | Tax lien certificate (certificate of sale) | Mayor / Office of Tax and Revenue (OTR) | Judicial — certificate holder files complaint in D.C. Superior Court | D.C. Code §§ 47-1348, 47-1370 |
| puerto-rico | Tax deed sold at public auction (certificado de compra ripens to title; no investor certificate) | CRIM (Centro de Recaudación de Ingresos Municipales) | Administrative — CRIM seizes and sells without court judgment | Ley 107-2020, Arts. 7.072–7.080 |
| guam | Tax deed (redeemable; sold to Government by operation of law, then re-auctioned) | Director of Revenue & Taxation (ex-officio Tax Collector); Government of Guam (resale) | Administrative — statutory sale “by operation of law”; no court action | 11 GCA §§ 24803, 24811, 24813 |
| us-virgin-islands | Redeemable deed / government-purchase auction (certificate of purchase; 1-yr redemption) | Office of the Lieutenant Governor (Real Property Tax / Tax Collector) | Administrative — Lt. Governor attaches and sells without judgment | 33 V.I.C. §§ 2547, 2552, 2581 |
| northern-mariana-islands | None — no real property tax, therefore no tax-lien certificate or tax deed | N/A (no tax sale; mortgage sales via Superior Court appointee) | N/A — no property-tax foreclosure mechanism | CNMI: no real property tax (see 2 CMC § 4537 for mortgage path) |
| american-samoa | ⚠ needs_verification — no tax-lien/deed/redeemable-deed system confirmed against a primary statute | ⚠ needs_verification — no tax collector conducting tax sales identified | ⚠ needs_verification — no ad valorem property-tax foreclosure mechanism confirmed | A.S.C.A. Title 37 (no tax-sale statute located) |
Notable clusters / outliers
Lien-certificate states. The cleanest certificate states sell a transferable lien at auction: Arizona, Colorado, Florida, Illinois, Indiana, Iowa, Maryland, Missouri (Ch. 140), Montana, Nebraska, New Jersey, West Virginia, Wyoming, and the District of Columbia. Louisiana joined this group in 2026, replacing its ownership-percentage bid-down with a recorded tax-lien certificate. Within this cluster the process axis splits sharply: Florida, Iowa, West Virginia, Wyoming, and Montana perfect title administratively, whereas Arizona, Illinois, Indiana, Maryland, Nebraska (deed track is administrative; foreclosure track judicial), New Jersey, and DC require a court action to foreclose the right to redeem.
Tax-deed and redeemable-deed states. A large group conveys the property (or a deed to the government) rather than a lien: Arkansas, California, Delaware, Hawaii, Idaho, Kansas, Michigan, Nevada, New Mexico, New York, North Carolina, Pennsylvania, Tennessee, Texas, Utah, Virginia, Washington, Puerto Rico, Guam, and the USVI. “Redeemable deed” states keep a post-sale redemption window alive: Georgia, Mississippi, Rhode Island, South Carolina, Tennessee, Texas, Connecticut, and the USVI are the clearest examples.
Hybrids and county-election states. Alabama, Ohio, and Oklahoma run more than one track. Alabama lets each county elect sale-of-land vs. sale-of-tax-liens; Ohio combines judicial foreclosure, tax lien certificates, and forfeited-land sales; Oklahoma pairs an October certificate sale with a June resale-deed auction. Several states formally allow both judicial and administrative tax foreclosure depending on the taxing unit’s election (North Carolina, Nebraska, Missouri, Wisconsin, Connecticut).
Forfeiture / outside-the-taxonomy jurisdictions. Alaska, Maine, Minnesota,
North Dakota, Oregon, and Wisconsin do not sell a lien or deed to investors at all
— title forfeits to the State, county, or municipality, which may later resell.
The Northern Mariana Islands has no real property tax, so no tax-sale system
exists. American Samoa is the only jurisdiction whose tax-sale fields could not be
confirmed against a primary statute and are carried as needs_verification.
Municipal vs. county selling authority. Most jurisdictions sell at the county level, but a cluster of New England and mid-Atlantic states run sales at the municipal level: Connecticut, Maine, Massachusetts, New Hampshire, New Jersey, Rhode Island, and Vermont. Virginia adds independent cities as separate collecting units. A few jurisdictions vest the sale in a state office: Arkansas (Commissioner of State Lands), New Mexico (state Property Tax Division), and West Virginia (State Auditor).
▸ For Investors / Operators — This table is the entry point for sizing acquisition strategy by jurisdiction. The tax-sale type tells you what instrument you are buying (a redeemable lien vs. a deed vs. a defeasible redeemable deed) and therefore the redemption-risk and title-seasoning profile; the process column tells you whether marketable title requires a judicial foreclosure/confirmation or vests administratively. Cross-reference each row against the linked jurisdiction page’s Modules 2/2b (redemption), 5b (quiet title / title insurance), and 7b (lien survival) before committing capital.
▸ For Former Owners — The process column indicates how your property is taken: a judicial foreclosure gives you a court proceeding (and notice) you can appear in, while an administrative deed may issue with no hearing once the redemption period lapses. Whether the sale produces a surplus you can claim depends on the linked page’s Module 3 (Surplus / Excess Proceeds) and your jurisdiction’s post-Tyler status. If a tax sale generated proceeds above the tax debt, you may be owed the difference.
Sources
Every cell in this table is compiled from the Module 0 Identity & Classification
section of the corresponding linked jurisdiction page, each of which carries its own
retrieved primary-source citations (statute, regulation, or case with a
source_url the author actually retrieved). The short statute references in the
Citation column are pointers; the full citation and source_url live on the linked
jurisdiction page. No new legal research was performed for this aggregation, and no
citation was fabricated. Where a jurisdiction page flagged a field as
needs_verification, that flag is carried into the table verbatim (American Samoa,
tax-sale fields).
This table should be re-verified whenever a source jurisdiction page is updated, since the classifications here are downstream of those pages.
Disclaimer. This page provides legal information, not legal advice. Tax sale classification, selling authority, and foreclosure procedure vary by jurisdiction and change over time, and may turn on facts specific to a parcel or sale. Verify against the cited primary sources and the linked jurisdiction pages, and consult a licensed attorney in the relevant jurisdiction before acting.