| California |
Redemption period |
Cal. Rev. & Tax. Code § 3707(a)(1) provides "The right of redemption terminates at the close of business on the last business day prior to the commencement date of the tax sale." |
Cal. Rev. & Tax. Code § 3707(a)(1) |
2026-08-18 |
| Florida |
Redemption cost |
Fla. Stat. § 197.472(1), (3) provides "The person redeeming a tax certificate shall pay the tax collector the face amount plus all interest, costs, and charges. The tax collector shall receive a fee of $6.25 for each tax certificate redeemed." |
Fla. Stat. § 197.472(1), (3) |
2026-08-18 |
| Florida |
Sale system |
Fla. Stat. § 197.432(1) provides On the day and approximately at the time designated in the notice of the sale, the tax collector shall commence the sale of tax certificates on the real property on which taxes have not been paid. |
Fla. Stat. § 197.432(1) |
2026-08-18 |
| Illinois |
Surplus proceeds |
35 ILCS 200/21-302(a) provides 'A previous owner of property sold under any provision of this Code who sustains loss or damage by reason of the issuance of a tax deed shall have the right to recover surplus equity that was lost in the property through an award from a surplus equity fund as follows:'. |
35 ILCS 200/21-302(a) |
2026-08-18 |
| Indiana |
Redemption period |
IC 6-1.1-25-4(a) provides "There is no right to redeem real property under this chapter after its sale under IC 6-1.1-24 if the real property is on the vacant and abandoned property list prepared by the county auditor under IC 6-1.1-24-1.5. The period for redemption of any other real property sold under IC 6-1.1-24 is: (1) one (1) year after the date of sale; or (2) one hundred twenty (120) days after the date of sale to a purchasing agency qualified under IC 36-7-17 or IC 36-7-17.1." |
IC 6-1.1-25-4(a) |
2026-08-18 |
| Kansas |
Redemption cost |
K.S.A. 79-2803 provides Such redemptioner, his or her agent or attorney shall file with the clerk of the court an application to redeem, identifying the parcel to be redeemed, and paying to said clerk, to cover its equitable share of all costs and expenses of the proceedings and sale, such amount as the court may order, or if no order be made then an amount equal to five percent of the amount set forth in the petition as the lien for taxes, charges, interest and penalties chargeable to each tract, lot or piece of real estate plus such charges if any as may be chargeable separately against said parcel. |
K.S.A. 79-2803 |
2026-08-18 |
| Kansas |
Sale system |
K.S.A. 79-2302 provides Between July 1 and July 10 of each year, the county treasurer shall prepare a list of all real estate subject to sale, describing the real estate in the same manner as described of record in the office of the county clerk or the register of deeds of the county in which the real estate is located. |
K.S.A. 79-2302 |
2026-08-18 |
| Kansas |
Surplus proceeds |
K.S.A. 79-2803 provides "If any lot, tract or piece of real estate sells for more than the judgment lien for the taxes, interest, penalty, and charges plus its share of the costs, charges and expenses of the proceedings and sale, such excess shall be ordered by the court paid upon due proof to the owner or party entitled thereto." |
K.S.A. 79-2803 |
2026-08-18 |
| Maine |
Surplus proceeds |
36 M.R.S. § 943-C(3)(C), (8)-(10) provides Pay to the former owner any sale proceeds in excess of: (1) The sum of all taxes owed on the property; (2) The sum of all taxes that would have been assessed on the property during the period following foreclosure when the property is owned by the municipality; (3) All accrued interest; (4) Fees, including advertising, mailing, recording, property listing and real estate broker's or agent's fees, to the extent that those fees are not included in the broker or agent fee agreement; (5) Any other expenses incurred by the municipality in selling, maintaining or improving the property, including, but not limited to, documented administrative costs and reasonable attorney's fees; (6) The cost to the municipality of the lien and foreclosure process, including, but not limited to, reasonable attorney's fees; and (7) Unpaid sewer, water or other utility charges and reasonable fees imposed by the municipality; and |
36 M.R.S. § 943-C(3)(C), (8)-(10) |
2026-08-18 |
| Massachusetts |
Redemption cost |
Mass. Gen. Laws ch. 60, § 62 provides "In each case he shall also pay or tender, for examination of title and a deed of release, not more than $3 in the aggregate, and in addition thereto the actual cost of recording the tax deed or evidence of taking and the instrument of assignment, if any." |
Mass. Gen. Laws ch. 60, § 62 |
2026-08-18 |
| Massachusetts |
Sale system |
Mass. Gen. Laws ch. 60, § 43 provides If the taxes are not paid, the collector shall, at the time and place appointed for the sale, sell by public auction, for the amount of the taxes and interest, if any, and necessary intervening charges, the smallest undivided part of the land which will bring said amount, or the whole for said amount, if no person offers to take an undivided part; |
Mass. Gen. Laws ch. 60, § 43 |
2026-08-18 |
| Massachusetts |
Surplus proceeds |
Mass. Gen. Laws ch. 60, § 64A(e) provides Excess equity that has not been claimed within 19 months of a sale or appraisal of a property shall be disposed of pursuant to chapter 200A. |
Mass. Gen. Laws ch. 60, § 64A(e) |
2026-08-18 |
| Michigan |
Redemption period |
MCL 211.78k(5) provides All redemption rights to the property expire on the March 31 immediately succeeding the entry of a judgment foreclosing the property under this section, or in a contested case 21 days after the entry of a judgment foreclosing the property under this section. |
MCL 211.78k(5) |
2026-08-18 |
| Minnesota |
Redemption period |
Minn. Stat. § 281.17(a), (b) (2025) provides Except for properties described in paragraphs (b) and (c), or properties for which the period of redemption has been limited under sections 281.173 and 281.174 , the period of redemption for lands sold to the state at a tax judgment sale shall be three years from the date of sale to the state of Minnesota. The period of redemption for all lands located in a targeted community as defined in section 469.201, subdivision 10 , except homesteaded lands as defined in section 273.13, subdivision 22 , is one year from the date of sale. |
Minn. Stat. § 281.17(a), (b) (2025) |
2026-08-18 |
| Minnesota |
Surplus proceeds |
Minn. Stat. § 282.005, subds. 5–6(a) (2025) provides The amount of the minimum bid shall be deposited into a county's forfeited tax sale fund. The proceeds in excess of the minimum bid shall be available for distribution pursuant to subdivision 6. If a sale under this section results in a surplus, within 60 days of the sale, the county auditor must notify interested parties, in a manner described in subdivision 7, of the surplus by sending notice of the surplus and a claim form to the interested parties. |
Minn. Stat. § 282.005, subds. 5–6(a) (2025) |
2026-08-18 |
| Missouri |
Redemption period |
Mo. Rev. Stat. § 140.340.1 (2015) provides "Upon paying the reasonable and customary costs of sale to the county collector for the use of the purchaser, his or her heirs, successors, or assigns; the owner; lienholder; or occupant of any land or lot sold for taxes, or any other persons having an interest therein, shall have the absolute right to redeem the same at any time during the one year next ensuing and shall continue to have a defeasible right to redeem the same until such time as the tax sale purchaser acquires the deed, at which time the right to redeem shall expire, provided upon the expiration of the lien evidenced by a certificate of purchase under section 140.410 no redemption shall be required." |
Mo. Rev. Stat. § 140.340.1 (2015) |
2026-08-18 |
| Montana |
Redemption cost |
15-18-112(2), MCA (2025) provides Upon redemption of the property tax lien, the redemptioner shall pay, in addition to the amount of the property tax lien, including penalties, interest, and costs, the subsequent taxes assessed, with interest and penalty at the rate established for delinquent taxes in 15-16-102. |
15-18-112(2), MCA (2025) |
2026-08-18 |
| Nevada |
Surplus proceeds |
NRS 361.610(3)-(5) provides that after paying all the tax and costs upon any one parcel of property, the county treasurer shall pay into the general fund of the county, from the excess proceeds of the sale: (a) the first $300 of the excess proceeds; and (b) ten percent of the next $10,000 of the excess proceeds; that the amount remaining after the county treasurer has paid the amounts required by subsection 3 must be deposited in an interest-bearing account maintained for the purpose of holding excess proceeds separate from other money of the county; that if no claim is made for the excess proceeds within 1 year after the deed given by the county treasurer is recorded, the county treasurer shall pay: (a) five percent of the total amount remaining into the account created by NRS 249.095; and (b) the remainder of the money into the general fund of the county; that money paid must not thereafter be refunded to the former property owner or his or her successors in interest; that all interest paid on money deposited in the interest-bearing account required by this subsection is the property of the county; and that if a person listed in subsection 6 makes a claim in writing for the excess proceeds within 1 year after the deed is recorded, the county treasurer shall pay the claim or the proper portion of the claim over to the person if the county treasurer is satisfied that the person is entitled to it. |
NRS 361.610(3)-(5) |
2026-08-18 |
| New York |
Surplus proceeds |
Real Property Tax Law § 1135 provides "In lieu of filing an answer to the foreclosure proceeding, any person claiming surplus arising from a tax district's enforcement of delinquent property taxes shall have the right to file with the clerk in whose office the report of sale is filed at any time before the confirmation of the report of sale, a written notice of such claim, stating the nature and extent of their claim and the address of the claimant or the claimant's attorney." |
Real Property Tax Law § 1135 |
2026-08-18 |
| North Carolina |
Surplus proceeds |
N.C. Gen. Stat. § 105-374(q)(6) provides And any balance then remaining shall be paid in accordance with any directions given by the court and, in the absence of directions, shall be paid into court for the benefit of the persons entitled to it. If the clerk is in doubt as to which person is entitled to the surplus or if any adverse claims are asserted to the surplus, the clerk shall hold the surplus until rights to it are established in a special proceeding pursuant to G.S. 1-339.71. |
N.C. Gen. Stat. § 105-374(q)(6) |
2026-08-18 |
| Ohio |
Redemption cost |
Ohio Rev. Code § 5721.25 provides All delinquent land upon which the taxes, assessments, penalties, interest, or charges have become delinquent may be redeemed before foreclosure proceedings have been instituted by tendering to the county treasurer an amount sufficient, as determined by the court, to pay the taxes, assessments, penalties, interest, and charges then due and unpaid, and the costs incurred in any proceeding instituted against such land under Chapter 323. or this chapter of the Revised Code. |
Ohio Rev. Code § 5721.25 |
2026-08-18 |
| Oklahoma |
Redemption period |
68 O.S. § 3113 (2025) provides "The owner of any real estate, or any person having a legal or equitable interest therein, may redeem the same at any time before the start of the resale auction by paying to the county treasurer the sum which was originally delinquent including interest at the lawful rate as provided in Section 2913 of this title and such additional costs as may have accrued;". |
68 O.S. § 3113 (2025) |
2026-08-18 |
| Oklahoma |
Surplus proceeds |
68 O.S. § 3131(D) (2025) provides Any remaining proceeds shall be held in the separate fund for the record owner of such land, as shown by the county records as of the date the county resale begins, to be withdrawn any time within one (1) year. No assignment of this right to excess proceeds shall be valid which occurs on or after the date on which the county resale began. At the end of one (1) year, if such money has not been withdrawn or collected from the county, it shall be credited to the county resale property fund. |
68 O.S. § 3131(D) (2025) |
2026-08-18 |
| Oregon |
Sale system |
ORS 312.520(3)(a)-(b) provides "The county shall conduct a public, high-bid auction for sale of property if: (C) The property is not property described in subsection (1)(a)(A) or (2)(a) of this section. (b) The property shall be sold to the highest bidder at auction, provided the bid exceeds the outstanding taxes and other allowable costs chargeable against the property as determined under ORS 312.530 (4)." |
ORS 312.520(3)(a)-(b) |
2026-08-18 |
| South Carolina |
Redemption period |
S.C. Code Ann. § 12-51-90(A) provides The defaulting taxpayer, any grantee from the owner, or any mortgage or judgment creditor may within twelve months from the date of the delinquent tax sale redeem each item of real estate by paying to the person officially charged with the collection of delinquent taxes, assessments, penalties, and costs, together with interest as provided in subsection (B) of this section. |
S.C. Code Ann. § 12-51-90(A) |
2026-08-18 |
| Vermont |
Redemption period |
32 V.S.A. § 5260(a) provides "When the owner, lien holder, or mortgagee of lands sold for taxes, the owner’s, lien holder’s, or mortgagee’s representatives or assigns, within one year from the day of sale, pays or tenders to the collector who made the sale or in the case of the collector’s death or removal from the town where the land lies, to the town clerk of such town, the sum for which the land was sold with interest thereon calculated at a rate of one percent per month or fraction thereof from the day of sale to the day of payment, a deed of the land shall not be made to the purchaser, but the money paid or tendered by the owner, lien holder, or mortgagee or the owner’s, lien holder’s, or mortgagee’s representatives or assigns to the collector or town clerk shall be paid over to such purchaser on demand." |
32 V.S.A. § 5260(a) |
2026-08-18 |
| Vermont |
Sale system |
32 V.S.A. § 5254(a) provides When the tax with costs and fees is not paid before the day of sale, the real property on which the taxes are due shall be sold to pay such taxes, costs, and fees. |
32 V.S.A. § 5254(a) |
2026-08-18 |
| Virginia |
Redemption period |
Va. Code § 58.1-3965(B) provides The owner of any property listed may redeem it at any time before the date of the sale by paying all accumulated taxes, penalties, reasonable attorney fees, interest and costs thereon, including the pro rata cost of publication hereunder. |
Va. Code § 58.1-3965(B) |
2026-08-18 |
| Wisconsin |
Sale system |
Wis. Stat. § 74.57(2)(b) provides "Two years after the issuance of the tax certificate, unless s. 74.59 (2) or 75.03 applies, the county is entitled, as to any property included in the tax certificate which has not been redeemed, to do any of the following: 1. Take a tax deed under s. 75.14. 2. Commence an action to foreclose the certificate under s. 75.19. 3. Commence an action to foreclose the tax lien represented by the certificate under s. 75.521." |
Wis. Stat. § 74.57(2)(b) |
2026-08-18 |
