The Tax Lien Auction and Sale Process 

First Week of May each year-Tax Lien Sale & Auction-Online Only

Registration Required

Registration is required prior to the online sale. Registration begins 30 days prior to Auction. The registration requirements and application is posted on GovEase.com.

Purchasing Property Tax Lien

Payment IN FULL is required at least one hour before the end of the Sale Day.
Payment methods: Cash, Certified Funds or Wire.
CREDIT CARD PAYMENTS are NOT accepted at this time.
A Certificate Tax Lien will be tendered after the sale is finalized and will be mailed.

Tax Lien Quick Summary Info

You are not purchasing the property but a tax lien against the property in the amount of all taxes, interest, penalties, fees, and cost due on the property, origination cost, auction fee, and certificate fee. Your Certificate of Purchase will entitle you to first right of refusal to purchase the lien at the same interest rate on the property the next year if the property comes delinquent.  Interest continues until the lien is redeemed or a foreclosure action results.  You are advised to investigate, prior to purchasing, to determine whether the property would be of sufficient use or value to you should you be fortunate or unfortunate enough to be in a position to obtain a deed at some future date.  

In the event of bankruptcy proceedings subsequent to the sale of the lien, there is no guarantee that the purchaser of the tax lien will receive the anticipated interest or any interest whatsoever, which determination will be made by the United States Bankruptcy Court. 

If it is determined that the tax lien for which you have submitted payment is unavailable for any reason, your payment will be refunded to you without interest.

Interest stops on the day of redemption.

All research must be done by you.

You are advised to research parcel history and tax status prior to purchasing. It is your responsibility to research and be informed as to what you are bidding on.  

Our tax lien auction is online only, you may register as a bidder by visiting this website.

You must make payment in full no later than 4:00pm on the day of the Auction by cash, certified funds or wire.  All registrations and requirements are submitted online at GovEase.com for approval.

This must be done prior to any bidding.

Each bidder will be assigned a number for use during the bidding process. The successful bidder will pay the entire amount of taxes, interest, fees, penalties, and cost associated with the parcel no later than one hour before close of business on the day of auction by cash, wire or certified funds.

Bid Procedures for the Auction

Each bidder will be assigned a number for use during the bidding process.  ALL SALES ARE FINAL! 

The successful bidder will pay the entire amount of taxes, interest, fees, penalties, and cost associated with the parcel as of the day of auction.   The bidder must pay with guaranteed funds no later than one hour before close of business of the property tax office on the day of the auction. 

Bid Interest for the Auction

Bids are awarded on the lowest interest rate bid.

1. The maximum bid is 12% simple interest per annum prorated monthly. The lowest acceptable bid is 0% per annum.

2. The bid will determine the rate of interest to be paid on the Certificate of Purchase, representing the amount of taxes, interest, fees, penalties, and cost associated with the parcel as of the day of auction.

Redemption of Liens

Upon redemption of the Certificate of Purchase on the property, the investor receives their money back plus interest at the rate they bid at the auction or sale. Interest starts accruing on the first day after the Tax Lien Auction.

Liens

Liens may be recorded in the probate office.

Tax Lien Expiration

If a tax lien is not redeemed and the purchaser or purchaser's heirs or assigns fails to commence an action to foreclosure on or before ten years from the date of purchase, the certificate of purchase will expire, and the lien is void. Act 2018-577.

If you have questions, give us a call at 256-532-3370 or email mctaxcoll@madisoncountyal.gov

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