How a tax sale works where we list

Connecticut

1. Connecticut: a municipal tax sale sells the property

   In a Connecticut municipal tax sale, the tax collector auctions the delinquent real property itself to the highest bidder. If no one bids, or no bid covers the amount owed, the collector can sell the property to the municipality. It is not a sale of a lien certificate. Within two weeks the collector signs a deed to the buyer (the statute calls it a collector's deed) and lodges it, unrecorded, with the town clerk. After the collector publishes a post-sale notice, the delinquent taxpayer, or a mortgage holder, lienholder or other encumbrancer whose interest the sale affects, can redeem the property by paying the tax collector. The deadline is six months after the sale. A shorter 60-day period can apply in some cases, for example to abandoned property or property that meets conditions set by a local ordinance. To redeem, they pay the taxes, interest and charges owed at the time of the sale. They also pay interest at 18% per year on the buyer's total purchase price, counted from the sale date, plus certain other unpaid municipal taxes, debts and charges. If no one redeems in time, the deed is recorded and takes full effect. Until then, the buyer has only the limited rights the statute provides, such as an insurable interest in the buildings and the right to ask the Superior Court to appoint a receiver. Connecticut municipalities can also collect unpaid taxes in other ways. For example, they can assign their tax liens to a third party for payment, which is a separate process.

   Conn. Gen. Stat. § 12-157(c), (e), (f), (g), (h), (i)(1)(A) (General Statutes revised to Jan. 1, 2025; section last amended by P.A. 15-156; the 2026 Supplement's chapter 204 contains only § 12-129). Contrast: Conn. Gen. Stat. § 12-195h(a), municipal assignment of tax liens (2026 Supplement, as amended by P.A. 25-168).Checked against the source September 26, 2026.

2. Connecticut: the redemption deadline

   In Connecticut, when a municipal tax collector sells real estate at a tax sale under Conn. Gen. Stat. § 12-157, the delinquent taxpayer, and any mortgage holder, lienholder or other encumbrancer whose interest is affected by the sale, may redeem the property no later than six months after the date of the sale. The period is 60 days instead if the property was abandoned or meets other conditions set by an ordinance adopted by the municipality's legislative body. Within 60 days after the sale, the collector must publish and mail a notice that gives the date the redemption period ends. To redeem, the person pays the tax collector three things: the taxes, interest and charges owed at the time of the sale; interest at 18% per year on the total price the buyer paid, counted from the date of the sale; and any municipal taxes and debts the sale did not recover, plus other charges allowed by law. If the property is not redeemed within the redemption period, the collector's deed is recorded and takes full effect. Other Connecticut tax-collection procedures, such as lien foreclosure, follow different rules. This is general information, not legal or investment advice.

   Conn. Gen. Stat. § 12-157(e) and (f) (General Statutes of Connecticut, revised to Jan. 1, 2025; the 2026 Supplement's chapter 204 lists only § 12-129, so § 12-157 is unchanged); history note: P.A. 97-139 (subsec. (f)) and P.A. 99-283 § 4 (subsec. (e))Checked against the source September 25, 2026.

3. Connecticut: what a redeeming owner pays

   In Connecticut, when a town tax collector sells a property at a tax sale under Conn. Gen. Stat. § 12-157, the delinquent taxpayer (usually the owner), or a mortgage holder, lienholder or other encumbrancer whose interest is affected, can redeem it. The deadline is six months after the sale date. A shorter 60-day deadline can apply if the property was abandoned or meets other conditions set in an ordinance adopted by that town. The redeeming party pays the town's tax collector, not the buyer. The payment includes: the taxes, interest and charges that were owed at the time of the sale; interest at 18% per year on the buyer's total purchase price, counted from the sale date; any taxes and debts owed to the town that the sale did not cover; tax-sale costs allowed by § 12-140, such as advertising, title-search and attorney's fees; and, if a receiver was appointed at the buyer's or the town's request, the receiver's expenses above any rents collected. Within ten days the collector must notify the buyer by certified mail that the property has been redeemed and send the buyer the redemption payment. The law directs that amounts for the town's unrecovered taxes and debts, § 12-140 costs, and receiver expenses go to whichever party incurred them. The buyer also receives any part of the winning bid above the amount owed, which the town holds in escrow until then. If no one redeems in time, the buyer's deed is recorded and takes full effect. A lawsuit challenging the deed on any ground other than fraud generally must be filed within one year after the deed is recorded (§ 12-159b). This covers only the collector's tax sale under § 12-157. Connecticut towns also use other methods, such as selling or assigning tax liens and foreclosing tax liens in court, and different rules apply to those. This describes the law. It does not predict any outcome or return.

   Conn. Gen. Stat. § 12-157(e), (f), (g), (i)(1)(A); § 12-140; § 12-159bChecked against the source September 25, 2026.

4. Connecticut: when the collector's deed takes effect

   In Connecticut, within two weeks after a tax sale, the tax collector signs a collector's deed to the buyer, or to the town if the town bought the property. The collector lodges the deed with the town clerk. By statute, the deed stays there unrecorded for six months from the sale date. Within 60 days after the sale, the collector must publish a notice and send it by certified mail to the delinquent taxpayer and to affected mortgage holders, lienholders and other encumbrancers of record. The notice states the date the redemption period ends. That period is generally six months from the sale date, or 60 days if the property was abandoned or meets other conditions set by a town ordinance. Within that period, the taxpayer, or a mortgage holder, lienholder or other encumbrancer whose interest would be affected, can redeem by paying the collector the amount the law sets. That amount is the taxes, interest and charges owed at the time of the sale, plus 18% a year on the purchase price from the sale date, plus certain other municipal debts and sale costs. The town clerk then returns the deed to the collector for cancellation. If no one redeems in time, the law says only that the deed "shall be recorded and have full effect." It does not set a recording date or say who records it. The statute does not use the word "absolute." A collector's deed in the form the statute prescribes is prima facie evidence of valid title, not conclusive proof. It stays subject to interests the law preserves, including municipal taxes not yet due when the levy notice was first published, other municipal liens, easements and restrictions that benefit other parcels, and interests that federal law exempts from tax sale. Apart from fraud claims, a lawsuit challenging the deed must be brought within one year after the deed is recorded.

   Conn. Gen. Stat. § 12-157(c)(2), (e), (f); § 12-158(a); § 12-159; § 12-159bChecked against the source September 25, 2026.

5. Connecticut: sale proceeds above the debt

   In Connecticut, if a town's tax sale brings in more than all the delinquent taxes, interest, penalties, fees and costs, the extra money (the "excess") goes into an interest-bearing escrow account kept separate from the town's other accounts, and any interest it earns belongs to the town. If the property is redeemed before the redemption period ends, the excess goes to the purchaser. If it is not redeemed, the town may first use the excess to pay delinquent taxes, interest, penalties, fees and costs the same taxpayer owes on that property or on any other property, including personal property and motor vehicles. Within ten days after the redemption period ends, the tax collector pays whatever is left to the clerk of the Superior Court for the judicial district where the property is located. Within five days after that payment, the collector notifies the delinquent taxpayer and any mortgage holder, lienholder or other encumbrancer of record whose interest is affected by the sale. Those parties have 90 days from the date the money was paid to the court (not from the date of the notice) to apply for it. The court, or a state referee it appoints, decides who is entitled to what. If no one applies, the money escheats to the state. Connecticut added these rules to § 12-157 as subsection (i) in 1995 and changed them in 1997, 2013, 2014 and 2015. As of the end of the 2026 regular legislative session, § 12-157 has not been amended since 2015, which means there has been no change since the U.S. Supreme Court decided Tyler v. Hennepin County in 2023.

   Conn. Gen. Stat. § 12-157(f) and (i)(1)-(3) (General Statutes revised to Jan. 1, 2025). Subsection (i) was added by P.A. 95-228 and amended by P.A. 97-139, 13-276, 14-139 and 15-156; the source line ends at P.A. 15-156, S. 5. Escheat is via chapter 32, part III.Checked against the source September 25, 2026.

6. Connecticut: assignment of tax liens

   In Connecticut, a town or other municipality has a second option besides the tax collector's public tax sale. It can assign (sell) some or all of the real-property tax liens its tax collector has filed to a buyer, called an assignee. The municipality's legislative body must approve the assignment by resolution, and the municipality and the buyer negotiate the price. The buyer generally takes over the municipality's position on the lien's priority and interest. Since October 1, 2025, however, state law treats the buyer as a consumer collection agency and bars the buyer from charging the property owner post-charge-off charges or fees for the cost of collection. The buyer can enforce the lien in court, for example through foreclosure or a lawsuit on the debt. Buying the lien does not by itself transfer ownership of the property. An assignment made on or after July 1, 2022 is valid only if it is set out in a written contract between the municipality and the buyer that includes owner protections required by state law. Under those assignments, the buyer may not start a foreclosure until at least one year after buying the lien.

   Conn. Gen. Stat. § 12-195h(a), (b), (c)(2), as amended by P.A. 25-168, § 446 (2026 Supplement to the General Statutes); cf. Conn. Gen. Stat. § 36a-800, § 36a-805(a)(11); compare Conn. Gen. Stat. § 12-157 (chapter 204 tax collector's sale).Checked against the source September 26, 2026.

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Delaware

1. Delaware: how a monition sale works

   In Delaware, New Castle, Kent and Sussex counties can collect unpaid county property taxes through a court process called a monition, which can end in a sheriff's sale. Here is how it works. At the county's request, the court clerk records a tax judgment against the property and issues a monition to the county sheriff. The sheriff posts the monition on the property. It warns that the property may be sold if the tax judgment is not paid within 20 days. If the judgment stays unpaid, the county can apply for a second writ, called a writ of venditioni exponas. That writ orders the sheriff to sell the property at a public auction. The buyer is bidding on the property itself, not on a tax lien certificate. The buyer does not get a deed at the auction. If the sale notice says so, the county's finance office may approve or reject the winning bid. The court then reviews the sale and either approves it or sets it aside. The owner may redeem the property at any time within 60 days from the day the court approves the sale. To redeem, the owner pays the buyer the purchase price plus 15 percent of that price, plus the costs of the case. If the buyer refuses the payment or cannot be found, the owner pays it into the court instead. The 15 percent is a single fixed addition set by law, not a yearly interest rate. If the owner does not redeem, the buyer must petition the court. After a hearing, the court may order the sheriff to sign and deliver a deed. The monition is one of several ways Delaware counties can collect taxes. Kent and Sussex counties may also use a separate tax sale that has a 1-year redemption period and 20 percent interest. For the 2025-2026 tax year, New Castle County may not use a monition or a sheriff sale to collect New Castle County or school taxes on residential property from a taxpayer who is keeping up with an approved payment plan. The exact steps depend on who is collecting the tax and when.

   Del. Code Ann. tit. 9, ch. 87, subch. II, §§ 8721, 8722(c), 8723, 8724, 8725(a)-(b), 8726(a), 8727, 8728, 8729, 8731, 8733; tit. 9, § 8701(d) (85 Del. Laws c. 134, § 4); tit. 9, ch. 87, subch. IV, §§ 8773, 8776Checked against the source September 25, 2026.

2. Delaware: when the 60-day redemption period starts

   In a Delaware tax sale held by the monition method, the owner (or the owner's legal representatives) may redeem the property within 60 days counted from the day the Superior Court approves the sale, not from the auction date. To redeem, the owner pays the buyer the purchase price plus 15 percent of that price, plus all costs of the case (9 Del. C. § 8729; the court approves or sets aside the sale under § 8731). New Castle County's separate attachment-sale procedure also gives the owner 60 days, counted from the day the Superior Court confirms the sale, to pay the purchase price plus 15 percent (9 Del. C. § 8758). Under that procedure, if the owner does not redeem, a person whose lien or interest was wiped out by the sale may petition the court to redeem within 1 year of confirmation, and the court decides those petitions after the year ends (9 Del. C. § 8760). Delaware law also has a separate sale procedure for Kent and Sussex Counties. Under it, no deed is made until 1 year after the sale, and the owner may redeem during that year by paying the costs, the purchase price, 20 percent interest on it, and deed expenses (9 Del. C. § 8776). Which rule applies depends on how the sale is held.

   9 Del. C. § 8729 (redemption, monition method) with § 8731 (Superior Court approves or sets aside sale); 9 Del. C. §§ 8757-8758 and 8760 (New Castle County attachment sales); 9 Del. C. § 8776 (Kent and Sussex subchapter IV sales)Checked against the source September 25, 2026.

3. Delaware: what a redeeming owner pays

   Under Delaware's monition method of tax sale, the former owner can redeem the property within 60 days after the court approves the sale. To redeem, the owner pays the buyer the purchase price, plus 15 percent of that purchase price, plus the costs of the court case. If the buyer refuses the payment or cannot be found in the county, the owner can pay the money into the court for the buyer instead. The 15 percent is a one-time addition to the price, not an interest rate, and it does not change with how long redemption takes. Delaware has other tax-sale procedures with different terms.

   9 Del. C. § 8729 (Title 9, Ch. 87, Subchapter II, Monition Method of Sale). Contrasting regimes: 9 Del. C. § 8758 (Subch. III, New Castle attachment) and 9 Del. C. § 8776 (Subch. IV, Kent and Sussex)Checked against the source September 25, 2026.

4. Delaware: court approval before the deed

   In a Delaware monition sale, the Superior Court reviews how the sale was carried out and then either approves it or sets it aside. The former owner can redeem the property for up to 60 days after the court approves the sale by paying the purchase price, plus 15 percent and costs. If the owner does not redeem, the buyer has to petition the Superior Court for an order directing the Sheriff to deliver the deed.

   9 Del. C. § 8731 (court approval or setting aside of the sale), read with 9 Del. C. § 8729 (60-day redemption runs from the date the court approves the sale) and 9 Del. C. § 8728 (deed delivered by the Sheriff only on a Superior Court order after the buyer petitions). All are in Title 9, Chapter 87, Subchapter II (Monition Method of Sale).Checked against the source September 26, 2026.

5. Delaware: how the county procedures differ

   Delaware's county property tax sales are held under Title 9, Chapter 87 of the Delaware Code. That chapter has a procedure used only in New Castle County (Subchapter III) and one used only in Kent and Sussex Counties (Subchapter IV). Under Subchapter IV, no deed is made until one year after the sale. During that year the owner may redeem by paying the costs, the purchase money, "20 percent interest thereon," and the deed expenses. The county tax sales that Kent and Sussex Counties hold now use the "monition" method in Subchapter II, and that method is available in all three counties. Under the monition method, the owner may redeem within 60 days from the day the court approves the sale. To redeem, the owner pays the buyer the purchase price plus 15 percent of that price, plus all costs of the case. If the buyer refuses the payment or cannot be found, the owner may pay the money into court instead. If the owner does not redeem, the buyer may ask the Superior Court to order the Sheriff to deliver a deed. The redemption and deed rules are the same in every county. Fees, court costs (in Sussex, these can include reasonable attorney's fees) and bidder requirements can differ by county. City and town tax sales may follow other rules, so always read the terms of each sale.

   9 Del. C. ch. 87: Subch. II § 8721 (monition method), § 8726(a)-(b) (optional approval of the final bid by the finance officer; optional bidder certification by each county), § 8728 (buyer petitions Superior Court for Sheriff's deed), § 8729 (60 days from court approval; purchase price + 15% + all costs; payment into court), § 8733 (county fees; Sussex attorney's fees; Kent and New Castle fees by ordinance); Subch. III §§ 8741, 8758, 8760 (New Castle County attachment); Subch. IV §§ 8771, 8776 (Kent/Sussex: 1 year, 20 percent interest); 9 Del. C. § 8602(a) (defines "tax collecting authority" for chapters 86 and 87)Checked against the source September 25, 2026.

6. Delaware: no redemption period after a sheriff's mortgage sale

   In Delaware, a mortgage is foreclosed through a writ of scire facias in the Superior Court, the property is sold at a public sheriff's sale, and upon the sale and its confirmation by the court it is conveyed by deed to the buyer. Under the Superior Court rules, the sheriff's return of the sale is made on the third Monday of the month after the sale, applications to set the sale aside are due by the first Thursday after that return date, and sales not objected to are confirmed as a matter of course on the first Friday. The statute provides that a person to whom the property is sold under this procedure holds it 'discharged from all equity or redemption' and from other encumbrances made by the mortgagor; it sets no redemption period after the sale. Until the sale is confirmed, it can still be set aside on a timely application. This is general information, not legal or investment advice.

   10 Del. C. §§ 5061, 5065, 5066 (Title 10, ch. 49, subch. XI) and § 4976 (subch. V); Del. Super. Ct. Civ. R. 69(d) (Superior Court Civil Rules PDF on courts.delaware.gov, version including amendments effective Sept. 1, 2025)Checked against the source October 1, 2026.

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Pennsylvania

1. Philadelphia: sheriff's sales for unpaid taxes

   In Philadelphia, property sold for unpaid real estate taxes goes to a sheriff's sale. The sale runs under Pennsylvania's Municipal Claim and Tax Lien Law (Act of May 16, 1923, P.L. 207, No. 153, 53 P.S. § 7101 et seq.), which is often called the Municipal Claims and Tax Liens Act. The taxing authority files a petition in court. If the court finds that the required notice was given and that the facts in the petition are true, it orders the property sold at a sheriff's sale to the highest bidder. Pennsylvania's separate Real Estate Tax Sale Law, which covers tax sales in most other counties, does not apply to Philadelphia.

   Municipal Claim and Tax Lien Law, Act of May 16, 1923, P.L. 207, No. 153, as amended, 53 P.S. §§ 7101-7505. The sale mechanism is § 31.2 (53 P.S. § 7283), and the first-class-city notice rule is § 39.2 (53 P.S. § 7193.2). Confirmed by City of Philadelphia v. Zig Zag, LLC, No. 1168 C.D. 2019 (Pa. Cmwlth. May 3, 2021) (unreported memorandum opinion). The Real Estate Tax Sale Law exclusion is Act of July 7, 1947, P.L. 1368, No. 542, § 102 ("County" definition).Checked against the source September 26, 2026.

2. Pennsylvania: the nine-month redemption right after a sheriff's sale

   Under Pennsylvania's Municipal Claim and Tax Lien Law, property sold at a sheriff's sale for unpaid taxes or municipal claims can generally be redeemed within 9 months from the date the sheriff's deed is acknowledged. The sale date does not start the clock. Redemption is open to the owner, the owner's assignees, or anyone whose lien or interest was wiped out by the sale. For property in a city of the second class, a county of the second class, or a municipality in one, the period is 3 months instead. That shorter period applies to sheriff's sales held on or after the 2023 amendment took effect, 60 days after its July 5, 2023 approval (early September 2023). To redeem, the person must repay the buyer: the winning bid; the cost of drawing, acknowledging and recording the sheriff's deed; and any taxes, municipal claims, surviving liens, insurance and necessary property expenses the buyer actually paid, minus rent or other income the buyer received. On top of that, the person pays an amount equal to interest at 10% a year on those sums, counted from the date each was paid. If the buyer does not reconvey the property, the person entitled to redeem can ask the court to order it. Important exception: in any Pennsylvania city, borough, township or incorporated town, no one can redeem vacant property after the date the sheriff's deed is acknowledged. A property counts as vacant unless the same person or family lived in it continuously as their home for at least 90 days before the sale and still lives there on the date the deed is acknowledged. Whether any particular property will be redeemed cannot be known in advance. This is a summary of the statute, not legal or investment advice.

   53 P.S. § 7293(a)-(c), Municipal Claim and Tax Lien Law, Act of May 16, 1923, P.L. 207, No. 153, § 32, as amended by the Act of July 15, 2004, P.L. 726, No. 83, and the Act of July 5, 2023, P.L. 22, No. 4 (§ 3 sets which sales it applies to, § 4 sets the effective date)Checked against the source September 25, 2026.

3. Philadelphia: no redemption for vacant property

   In Philadelphia, sheriff's sales for unpaid property taxes are held under Pennsylvania's Municipal Claim and Tax Lien Law. Under that law, a "vacant" property cannot be redeemed by anyone once the sheriff's deed has been acknowledged. The law counts a property as vacant unless the same person or family lived in it as a residence without a break for at least 90 days before the sale, and was still living there on the date the sheriff's deed was acknowledged. If the facts are disputed, a court decides. Since 2004 this vacancy rule has applied in every Pennsylvania city, township, borough and incorporated town, not only Philadelphia. If a property passes the occupancy test and was sold at a sale that carries a right of redemption, the owner, and certain parties whose liens or interests the sale wiped out, may redeem within nine months after the sheriff's deed is acknowledged. That nine-month limit applies in Philadelphia. In a second-class city or county and the municipalities in it, the limit is three months for sales held on or after the 2023 amendment took effect. Some sales under this law are ordered "without any right of redemption." Those properties cannot be redeemed even if someone lived there. Tax sales run by county tax claim bureaus in most other Pennsylvania counties come under a different law, the Real Estate Tax Sale Law, which allows no redemption after the sale. This is general information, not legal or investment advice.

   Municipal Claim and Tax Lien Law, Act of May 16, 1923, P.L. 207, No. 153: sec. 32(c), 53 P.S. sec. 7293(c) (amended by Act of July 15, 2004, P.L. 726, No. 83); sec. 32(a), 53 P.S. sec. 7293(a) (amended by Act of July 5, 2023, P.L. 22, No. 4; its sec. 3 applies the change to sheriff's sales conducted on or after its effective date); sec. 31.1, 53 P.S. sec. 7282 (amended by Act of Aug. 14, 2003, P.L. 83, No. 20); sec. 31.2(a), 53 P.S. sec. 7283(a). Real Estate Tax Sale Law, Act of July 7, 1947, P.L. 1368, No. 542, sec. 501(c), 72 P.S. sec. 5860.501(c), and sec. 102 (definition of "county").Checked against the source September 25, 2026.

4. Pittsburgh and Allegheny County: sheriff's sales and redemption

   Pittsburgh is Pennsylvania's city of the second class, and Allegheny County is its county of the second class. In both, tax-delinquent property can be sold at a sheriff's sale under the Municipal Claim and Tax Lien Law (MCTLA), including a court-ordered sale that clears the property of other liens. The redemption period there is three months, not nine. For sheriff's sales held on or after Act 4 of 2023 took effect (60 days after its July 5, 2023 approval, in early September 2023), property in Pittsburgh, anywhere else in Allegheny County, or any municipality in the county can be redeemed within three months of the date the sheriff's deed is acknowledged. The owner can redeem, and so can anyone whose lien or interest the sale wiped out. To redeem, they pay the winning bid, the cost of the sheriff's deed, taxes, insurance and other property expenses the buyer actually paid (less any rents or income the buyer received), plus interest at 10% a year. MCTLA sheriff's sales elsewhere in Pennsylvania, such as in Philadelphia, keep the nine-month period. Vacant property cannot be redeemed at all once the sheriff's deed is acknowledged. Property counts as vacant unless the same person or family lived in it continuously as a home for at least 90 days before the sale and still lives there when the deed is acknowledged. Most county tax sales in Pennsylvania's other counties are run by county tax claim bureaus under a different law, the Real Estate Tax Sale Law, which allows no redemption after the sale. This is general information, not legal or investment advice.

   53 P.S. § 7293(a), (c) (MCTLA § 32, Act of May 16, 1923, P.L. 207, No. 153), § 32(a) as amended by Act of July 5, 2023, P.L. 22, No. 4 (SB 202) § 1, applied by § 3 to sheriff's sales conducted on or after the effective date, with § 4 setting the effective date 60 days after enactment; 53 P.S. § 7283 (MCTLA § 31.2(a)); contrast 72 P.S. § 5860.501(c) (Real Estate Tax Sale Law, Act of July 7, 1947, P.L. 1368, No. 542, whose title excludes counties of the first and second class)Checked against the source September 25, 2026.

5. Pennsylvania counties: upset and judicial sales

   Outside Philadelphia County and Allegheny County (which includes Pittsburgh), delinquent real estate taxes in Pennsylvania are usually collected under the Real Estate Tax Sale Law (72 P.S. § 5860.101 et seq.), generally by the county's tax claim bureau. A narrow exception applies to certain cities and their school districts. The bureau first holds an upset sale. If a property does not sell at the upset sale, the bureau can ask the court for a judicial sale or can arrange a private sale. Property that still does not sell at a judicial sale goes into the county's repository for unsold properties. Under this law there is no right of redemption after the sale. An owner can pay off the delinquent taxes only before the property is sold. A sale can still be challenged in court on limited grounds, such as defective notice. A buyer at an upset sale takes the property subject to recorded mortgages and other liens that were not included in the upset price. A judicial sale conveys title free and clear of mortgages and liens, except separately taxed ground rents. In these same counties, a school district, township, borough or other local government may instead collect delinquent taxes or municipal charges (such as water or sewer fees) under the Municipal Claims and Tax Liens Act. That route can end in a sheriff's sale, and those sheriff's sales work differently. The former owner, or anyone whose lien or interest was wiped out by the sale, may redeem the property within nine months after the sheriff's deed is acknowledged. To redeem, they repay the winning bid, the buyer's allowable costs and expenses (less any rent or income the buyer received) and 10% yearly interest. The right does not cover vacant property. Property counts as vacant unless the same person or family lived in it continuously as a home for at least 90 days before the sale and still lives there when the deed is acknowledged. (For comparison: in Allegheny County, including Pittsburgh, the period for these sheriff's sales is three months for sales held since a 2023 amendment.)

   Real Estate Tax Sale Law, Act of July 7, 1947, P.L. 1368, No. 542, as amended through Act of July 12, 2026, P.L. 391, No. 27, §§ 102 ("County"; "Taxing District"), 201.1, 501(c), 607(g), 609, 612(a), 613(a), 626, 627 (72 P.S. §§ 5860.102, .201.1, .501(c), .607(g), .609, .612(a), .613(a), .626, .627); Municipal Claim and Tax Lien Law, Act of May 16, 1923, P.L. 207, No. 153, § 32(a)-(c) (53 P.S. § 7293), § 32(a) as amended by Act of July 5, 2023, P.L. 22, No. 4; Northwestern Lehigh Sch. Dist. v. Piechota, Nos. 883, 884, 1160, 1161 C.D. 2024 (Pa. Cmwlth. Feb. 13, 2026) (unreported); Pottstown Sch. Dist. v. Petro, No. 1821 C.D. 2013 (Pa. Cmwlth. June 27, 2014) (en banc)Checked against the source September 26, 2026.

6. Philadelphia: the 1997 bulk sale of tax liens

   In June 1997, the City of Philadelphia and the School District of Philadelphia sold a portfolio of delinquent real estate tax liens to a Philadelphia industrial development authority. That authority then sold the portfolio to a bank acting as trustee for bondholders, which gave the bank the power to collect those taxes. Pennsylvania law allows a filed tax claim to be assigned or transferred to a third party. The buyer receives the same collection rights and remedies the municipality had, and the property owner keeps the same defenses. The City's own 2020 taxpayer guide says that once a lien is placed on a property, the City can go to court to have the property sold at a sheriff sale, or it can sell the Real Estate Tax lien to an investor, who will try to collect the debt and can sell the property. Whoever holds a City tax claim, including a buyer of that claim, can ask the court to order a sheriff's sale. In 2000 the trustee bank did this for one of the 1997 liens, and the property was sold at a sheriff's sale in 2002.

   First Union Nat'l Bank, as Trustee for the Bondholders v. Diamonds & Gold, Inc., 2004 PA Super 115, No. 1522 EDA 2003, ¶2 (Pa. Super. Ct. Apr. 15, 2004) (Kelly, J.), reargument denied June 18, 2004; Municipal Claim and Tax Lien Law, Act of May 16, 1923, P.L. 207, No. 153, §33, 53 P.S. §7147 (amended Aug. 14, 2003, P.L. 83, No. 20); City of Philadelphia, "Understanding Philadelphia Real Estate Taxes" (July 2020 update)Checked against the source September 26, 2026.

7. Pennsylvania: no redemption period after a sheriff's mortgage sale

   In Pennsylvania, a residential mortgage debtor covered by Act 6 of 1974 may cure the default and prevent the sheriff sale by paying the amounts that would be due without acceleration, plus allowed fees, costs and late charges, at any time at least one hour before bidding begins (no more than three times in a calendar year). Neither Act 6 nor the court rules governing the sale provide a redemption period after the sale. After the sale, any party in interest may petition the court to set it aside before the sheriff's deed is delivered. If no such petition is filed, the sheriff executes the deed 20 to 40 days after the schedule of distribution is filed (or after the sale, if no schedule is needed), and court confirmation of the sale is not required. Written exceptions to the proposed distribution of the sale proceeds are due within 10 days after the schedule is filed. This is general information, not legal or investment advice.

   Act No. 6 of 1974 (Loan Interest and Protection Law) § 404 (Act text on palegis.us); Pa.R.C.P. 3132 (1960), 3135(a) (last amended 2014), 3136(a), (d) (last amended 2015), 3181(a)(8), (10) (231 Pa. Code, current through 56 Pa.B. 5370, Aug. 8, 2026)Checked against the source October 1, 2026.

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Texas

1. Texas: the redemption period and premium

   In Texas, a buyer at a property tax sale receives a deed, but the former owner may still have a right to redeem the property (Tex. Tax Code § 34.21). A 2-year redemption period applies if, when the tax suit or warrant application was filed, the property was the owner's residence homestead or was land with a finally approved agricultural or open-space appraisal (Tax Code ch. 23, subch. C or D). It also applies to a mineral interest. After a direct sale to a private buyer, the 2 years run from the date the buyer's deed is filed for record. To redeem, the owner repays the buyer's bid, the deed recording fee, and the taxes, penalties, interest and allowable costs the buyer paid. The owner also pays a premium of 25% of that total in the first year or 50% in the second year. For all other real property, the owner has 180 days after the purchaser's or taxing unit's deed is filed for record, and any premium owed to a private buyer may not exceed 25%. Some property is first struck off to a taxing unit and later resold. In that case the 2-year period runs from the date the taxing unit's deed was filed for record, not from the resale buyer's deed, so part or all of the period may already have passed by the resale. The redemption amount is then based on what the resale buyer paid. During the redemption period the former owner has no right to use or possess the property or to receive rents, income or other benefits from it (§ 34.21(h)).

   Tex. Tax Code § 34.21(a), (c), (d), (e)(1)-(2), (g)(1), (h) (last amended Acts 2019, 86th Leg., R.S., Ch. 1345 (S.B. 1642), eff. June 14, 2019)Checked against the source September 25, 2026.

2. Texas: redemption after a taxing unit resells

   In Texas, when a tax sale draws no bid high enough, the property can be "bid off" (often called "struck off") to a taxing unit, and that unit may later resell it. Texas law makes the resale subject to any redemption right the former owner still has. The resale does not restart the clock. The redemption period runs from the date the deed to the taxing unit was recorded. If the property was the owner's homestead, land designated for agricultural use, or a mineral interest, the owner may redeem on or before the second anniversary of that recording date. For other property, the deadline is 180 days after that date. An owner who redeems after a resale pays the resale buyer what the buyer paid, plus the deed-recording fee, the taxes, penalties, interest and allowable costs the buyer paid, and a redemption premium. The premium is 25% in the first year and 50% in the second year for homestead, agricultural or mineral property, and may not exceed 25% for other property. If that total is less than the judgment amount, the owner must also pay the taxing unit the difference.

   Tex. Tax Code §§ 34.05(a), (e); 34.21(c), (d), (e); see § 34.01(j)-(k) for the bid-off stepChecked against the source September 26, 2026.

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Colorado

1. Colorado: no redemption by the owner after a sheriff's foreclosure sale

   Colorado's foreclosure statute applies to sales by a sheriff as well as by a public trustee. The owner can cure a payment default by filing a notice of intent to cure at least 15 calendar days before the sale and paying the cure amount by 12 noon on the day before the sale. The statute's redemption provisions give post-sale redemption rights to eligible junior lienors, not to the owner: the most senior eligible junior lienor must file a notice of intent to redeem within eight business days after the sale and may redeem 15 to 19 business days after the sale, and each later lienor gets a further five business days in turn. Title vests in the certificate holder when all lienor redemption periods expire, or eight business days after the sale if there are none, and the officer then records a confirmation deed. A junior interest holder who was left out of the foreclosure (not joined, served or notified) may later be given, in a court action, the cure or redemption rights it would have had. This is general information, not legal or investment advice.

   C.R.S. §§ 38-38-100.3 (definition of 'officer'), 38-38-104(1), (2)(b) (last amended 2014), 38-38-302(1)(d), (4)(a)(I) (amended 2024, HB 24-1337, eff. Aug. 7, 2024), 38-38-501(1) (subsection (3) added 2024, HB 24-1337), 38-38-701 (Colorado Revised Statutes 2024, uncertified printout published by the Colorado legislature)Checked against the source October 1, 2026.

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Georgia

1. Georgia: redeeming a tax deed

   In Georgia, a property sold at a tax sale is conveyed by tax deed, but the property can still be redeemed. The taxpayer named in the tax execution, or anyone with a right, title or interest in, or a lien on, the property, may redeem. They can do so at any time within 12 months after the sale. After that, they can still redeem until the right to redeem is cut off. Once the 12 months have passed, the buyer may start a formal notice process. The notice sets a deadline date, and the right to redeem ends after that date. The buyer must deliver the notice to the sheriff at least 45 days before that date. The buyer does not have to give this notice by any set time. Separately, the buyer's title can ripen by prescription, generally four years after the tax deed is recorded, even if no notice was given. Different timing can apply, for example when the owner is under a legal disability (O.C.G.A. §§ 48-4-40, 48-4-45, 48-4-46, 48-4-48). To redeem, the person pays the buyer the amount paid at the tax sale, plus any taxes the buyer paid on the property after the sale, plus any special assessments. A premium set by law is also added: 20 percent for the first year or part of a year after the sale, and 10 percent for each later year or part of a year (O.C.G.A. § 48-4-42(a)). The year runs from the sale date. A payment made even one day after the first anniversary owes the extra 10 percent. In some cases other costs are added, such as the sheriff's cost of serving the notice and the cost of publishing it, and certain association dues the buyer paid. The premium is a redemption cost set by law, not a promised return. This is general information, not legal advice.

   O.C.G.A. § 48-4-40; § 48-4-42(a)(3); §§ 48-4-45(a), 48-4-46(a)-(b); § 48-4-48. The text of §§ 48-4-40 and 48-4-42(a)(3) is quoted in DD&D Family Props., LLC v. Wright, 357 Ga. App. 632 (851 SE2d 221) (2020) (A20A1339, decided Nov. 3, 2020), and in Monarch Holdings Group, LLC v. Real Dream Investors, LLC, No. A26A0266 (Ga. Ct. App. Apr. 21, 2026). Both opinions were read from the court's own e-filing PDFs.Checked against the source September 26, 2026.

Idaho

1. Idaho: the owner may redeem for 6 months or 1 year after a sheriff's foreclosure sale

   In Idaho, sales under a judgment foreclosing a mortgage are subject to redemption as in execution sales. The judgment debtor may redeem within six months after the sale if the property is a tract of 20 acres or less, or within one year after the sale if it is more than 20 acres. To redeem, the debtor pays the buyer the purchase amount plus interest at the statutory rate in Idaho Code section 28-22-104(1) (12% a year) from the sale date, plus any taxes or assessments the buyer paid after the case began that are not in the judgment, with interest. If no redemption is made in time, the buyer is entitled to a conveyance of the property. This is general information, not legal or investment advice.

   Idaho Code §§ 6-101(1) (am. 1993), 11-310, 11-401, 11-402 and 11-403 (both last amended 1982), 28-22-104(1)Checked against the source October 1, 2026.

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Illinois

1. Illinois: the redemption period ends before the foreclosure sale

   In Illinois, the owner's redemption period in a residential mortgage foreclosure ends on the later of 7 months after the mortgagors were served or 3 months after the foreclosure judgment, and can be shorter, for example if the court finds the property abandoned. The property is sold after the redemption period expires, and the court then holds a hearing to confirm the sale. For residential property, if the buyer at the sale was the foreclosing mortgagee and the price was less than the amount required to redeem, the owner has a special right to redeem until 30 days after the sale is confirmed. This is general information, not legal or investment advice.

   735 ILCS 5/15-1603 (amended by P.A. 104-417, eff. 8-15-25), 5/15-1604 (P.A. 86-974), 5/15-1507(b), 5/15-1508(b)Checked against the source October 1, 2026.

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Iowa

1. Iowa: the debtor may generally redeem for 1 year after a sheriff's foreclosure sale

   In Iowa, the debtor may generally redeem real property within one year from the day of the sheriff's sale and keeps possession in the meantime. Shorter periods apply in specific cases, for example 180 or 90 days for some property that is neither farmland nor the debtor's one- or two-family home; 30 days from the court's order (60 if there is a junior creditor) if a non-farm one- or two-family home stopped being the debtor's residence after foreclosure; or six months, three months or (for tracts the court finds abandoned) 60 days under a mortgage clause plus a deficiency waiver on tracts under ten acres. For property not used for agricultural purposes, if the lender elected foreclosure without redemption, the mortgagor has no right to redeem after the sale and the buyer is entitled to an immediate deed and possession. To redeem, the titleholder pays the clerk at least the amount of the sheriff's certificate of sale, with interest at the contract rate from its date, plus costs. This is general information, not legal or investment advice.

   Iowa Code §§ 628.3, 628.13, 628.26 (2018 Acts ch 1148), 628.27, 628.28 (2023 Acts ch 64), 628.1A, 654.20, 654.23, 654.24 (Iowa Code 2026)Checked against the source October 1, 2026.

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Kansas

1. Kansas: the owner may redeem for 12 months (3 in some cases) after a foreclosure sale

   In Kansas, the defendant owner may redeem property sold at a sheriff's foreclosure sale within 12 months from the day of sale, keeping possession meanwhile, but the court must order a three-month period instead if the default came before one-third of the original debt was paid (it may add three more months if the owner involuntarily lost the owner's main source of income after the sale), and must order 12 months if, after a proper showing, it finds all mortgages and liens total less than one-third of the property's market value. The court may shorten or end the owner's period if the property is abandoned or not occupied in good faith, and mortgages on property other than farmland or a one- or two-family dwelling that natural persons own as their residence may shorten or waive it. After the owner's exclusive period, lien creditors may also redeem. To redeem, the owner pays the amount the certificate holder paid, plus allowed expenses, interest at the statutory rate, costs and taxes. The court reviews the sheriff's return and confirms the sale if regular (it may refuse a substantially inadequate bid), and the sheriff issues the deed at the end of the redemption period. This is general information, not legal or investment advice.

   K.S.A. 60-2414(a), (b), (e), (m) (last amended L. 2013, ch. 123, § 3); K.S.A. 60-2415 (L. 1988, ch. 219); K.S.A. 16-204(e)(1)Checked against the source October 1, 2026.

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Minnesota

1. Minnesota: the owner may redeem for 6 months after the court confirms the sale

   In a Minnesota foreclosure by court action, the court confirms the sheriff's sale (or may order a resale if justice has not been done) and the sheriff then issues the certificate of sale. The mortgagor may redeem within the statutory period counted from the date of the order confirming the sale: generally six months, or 12 months in listed cases (for example, when less than two-thirds of the original principal was still owed, or for larger or agricultural tracts meeting the statute's tests). If a court reduces the period to five weeks for certain abandoned homes, the five weeks run from the confirmation order, or from the reduction order if it is entered after the sale. To redeem, the mortgagor pays the amount bid plus interest from the sale at the rate stated in the certificate of sale (6% a year if none is stated), plus allowable costs the certificate holder paid and documented by affidavit, such as taxes, hazard insurance, recording fees, limited attorney fees and payments on prior mortgages, with interest. Lien creditors may also redeem in a set order. This is general information, not legal or investment advice.

   Minn. Stat. § 581.10 (last amended 2008 c 341); § 581.08; § 580.23 subds. 1-2 (last amended 2011 c 66); § 582.032 (last amended 2010 c 375)Checked against the source October 1, 2026.

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New Jersey

1. New Jersey: the sheriff's deed and a later deficiency judgment

   In New Jersey, the sheriff delivers a deed to the buyer unless a motion objecting to the sale is served within 10 days after the sale, or later but before the deed is delivered. Under the sale-procedure statute, the sheriff's office is to deliver the executed deed within two weeks of the sale if the winning bidder pays the balance due, while qualifying residential bidders who pay a 3.5% deposit have up to 90 business days to pay. By statute, if the lender later obtains a judgment on the note or bond for a deficiency, that judgment reopens the foreclosure and sale, and the person against whom it was entered may redeem the property by bringing an action within 6 months after the deficiency judgment, paying the full foreclosure judgment amount with interest from that judgment, the costs of the deficiency action, and the buyer's reasonable outlays for taxes, assessments, prior liens and necessary repairs with interest, less any income the buyer received from the property. This does not apply if the debtor answered the deficiency action disputing the amount, or where the debt's mortgage lien was wiped out by the foreclosure of a prior mortgage; the lender must start a deficiency action within 3 months after the sale (or after confirmation, if required). In certain residential foreclosures, the individual foreclosed-upon owner, next of kin, or a tenant who has financing may exercise a right of first refusal before bidding opens. This summary covers New Jersey statutes and court rules only; court decisions may give the owner further rights to redeem before the deed is delivered and are not covered here. This is general information, not legal or investment advice.

   N.J. Court Rule 4:65-5 (last amended July 13, 1994, eff. Sept. 1, 1994; njcourts.gov text includes amendments through Sept. 1, 2026); N.J.S.A. 2A:50-64 as amended by P.L.2023, c.255 (approved Jan. 12, 2024; effective immediately)Checked against the source October 1, 2026.

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Ohio

1. Ohio: the owner may redeem until the court confirms the sheriff's sale

   In Ohio, a court that forecloses a mortgage orders the property sold, and a sheriff's sale on an order of sale must be confirmed by the court. Until the sale is confirmed, the debtor may redeem by depositing with the clerk the amount of the judgment, all costs including poundage, and 8% yearly interest on the purchase money from the day of sale (if the judgment creditor is the buyer, that interest runs only on the part of the price above its claim); the court then sets the sale aside and the buyer gets the purchase money back with that interest. The court is to confirm a proper sale within 30 days after the writ is returned, but it may stay confirmation to give the owner time to redeem. After confirmation, the buyer must pay the balance of the price within 30 days and the deed is then recorded. This is general information, not legal or investment advice.

   Ohio Rev. Code § 2329.33 (eff. Sept. 28, 2016, H.B. 390); § 2329.31 (eff. Sept. 29, 2017, H.B. 49); § 2323.07 (eff. Sept. 11, 2008); § 2308.03(C) (eff. Apr. 6, 2017)Checked against the source October 1, 2026.

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Oregon

1. Oregon: the owner may redeem for 180 days after a sheriff's foreclosure sale

   In Oregon, a judgment foreclosing a mortgage orders the property sold by the sheriff, and it may be redeemed in the same way as property sold at an execution sale. The judgment debtor or mortgagor may redeem within 180 days after the date of sale by paying the sheriff the amount the buyer paid plus 9% yearly interest from the sale, plus taxes, waste-prevention costs, superior-lien payments and association assessments the buyer paid, each with 9% interest. Junior lien claimants may also redeem within 60 days after the sale, and later lien claimants within 60 days after each prior redemption. While the property can still be redeemed, the sale does not transfer the debtor's or mortgagor's title. A party adversely affected may object to the sale within 10 days after the sheriff's return is filed; otherwise the sale is conclusively established as properly conducted. Unless the debtor redeems, the sheriff delivers a deed to the certificate holder on request. This is general information, not legal or investment advice.

   ORS 88.106 (formerly 88.080); ORS 18.962, 18.963, 18.964 (2005 c.542 §40), 18.966 (am. 2015 c.120), 18.948, 18.952, 18.985 (ORS 2025 edition on oregonlegislature.gov)Checked against the source October 1, 2026.

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Washington

1. Washington: the owner may redeem for 1 year after a sheriff's foreclosure sale

   In Washington, after a sheriff's sale under a judicial mortgage foreclosure, the judgment debtor or a junior lien creditor (redemptioner) may redeem within one year after the date of sale. The period is eight months if the mortgage (made after June 30, 1961) states the property is not used principally for farming and the lender expressly waived a deficiency judgment in its foreclosure complaint, and if the court finds the mortgagor abandoned the improved property for six months or more, the buyer takes title free of redemption rights once the sale is confirmed. To redeem, the debtor pays the bid amount with interest at the rate provided in the judgment, plus taxes, assessments and necessary prior-lien payments the buyer made, with like interest. The buyer is entitled to possession from the sale except in listed cases; for example, a judgment debtor occupying the property as a homestead keeps possession during the redemption period. The sale can be confirmed by court order once 20 days have passed after notice of the sheriff's return is mailed, and objections are due within that 20-day window. This is general information, not legal or investment advice.

   RCW 6.23.020 (1987 c 442 s 702); RCW 6.23.010 (2013 c 53); RCW 61.12.093 (2012 c 117); RCW 6.21.110; RCW 61.12.060Checked against the source October 1, 2026.

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Other states and general rules

1. Tax lien certificate states

   In tax lien (tax certificate) states such as Florida, Arizona, Illinois, New Jersey, Iowa, Colorado and Maryland, the buyer at the tax sale gets a lien on the property, not the property itself. If the owner pays what is owed, the buyer gets back the lien amount plus the interest or penalty allowed by state law or set at the sale. A buyer who bid a 0% rate may earn nothing. Money bid above the lien amount (a premium) may be returned without interest or, in Colorado, kept by the county. If the owner does not pay, the buyer must follow deadlines set by state law. Depending on the state, the buyer goes to court to foreclose (Arizona, New Jersey, Maryland), asks a court to order a deed (Illinois), serves a final notice before a deed can issue (Iowa), or applies for a deed (Florida, Colorado). In Florida, and in Colorado since July 1, 2024, a deed application leads to a public auction. In New Jersey, the owner can ask the court to require a judicial sale instead. The buyer generally must wait from about 6 months (Maryland; 9 months for owner-occupied homes) to 3 years (Arizona, Colorado) before acting. In Illinois, the buyer must go to court before the redemption period ends; for certificates issued since 2024 that period is usually 2 and a half years. Buyers who miss these deadlines can lose their rights. Bidding works differently in each state. In Florida, Arizona and Illinois, bidders compete by offering a lower rate. In New Jersey, bidders offer a lower rate and then bid premiums. Colorado and Maryland accept premium bids. In Iowa, bidders offer to take a smaller share of the property.

   35 ILCS 200/22-30, 21-215, 21-350, 21-385, 22-85; Fla. Stat. 197.172(2), 197.432(6), 197.472(2), 197.502(1); A.R.S. 42-18114, 42-18201; Iowa Code 446.16, 447.1, 447.9 (2026); Md. Code, Tax-Prop. 14-817, 14-820, 14-833; C.R.S. 39-11-115(1), 39-11.5-102(1) (CRS 2024; HB24-1056 eff. 7/1/2024); N.J.S.A. 54:5-32 (current text as reproduced in 2026 A3485), 54:5-33, 54:5-86, 54:5-87 (as amended by P.L.2024, c.39)Checked against the source September 25, 2026.

2. States with no redemption after the sale

   In California, Michigan and Washington, the owner generally cannot redeem the property once it has been sold at the tax sale. In California, the right to redeem ends at the close of business on the last business day before the tax sale begins. It comes back if the property does not sell, or if a buyer the tax collector approved to pay on credit does not pay by the deadline. In Washington, the owner can pay until the close of business on the day before the sale. There is one exception: property owned by a minor, or by a person a court has declared legally incompetent, can still be redeemed for up to three years after the sale. In Michigan, the right to redeem ends before the auction. If the taxes are not paid by the March 31 after the court enters its foreclosure judgment (or within 21 days of the judgment in a contested case), title passes to the county or the state. The auction comes later, between the third Tuesday in July and the first Tuesday in November. A court may hold the property out of foreclosure for a year, or give more time to redeem, if the owner is a minor heir, is incompetent, has no means of support, or faces substantial financial hardship. In New York, places that use the state's standard tax foreclosure process (Real Property Tax Law Article 11) are closer to Michigan. Once the foreclosure judgment is entered and the deed is signed, the former owner no longer has a right to redeem. Until the property is conveyed to a third party, the local government may choose to deed it back to the former owner once all taxes and charges are paid, but it does not have to. Some New York counties, cities and towns use their own procedures instead.

   RCW 84.64.070(1), (5); Cal. Rev. & Tax. Code § 3707(a)(1), (a)(4), (d), (e); Mich. Comp. Laws § 211.78k(4), (5), (5)(b), (6), § 211.78m(2); N.Y. Real Prop. Tax Law §§ 1104, 1136(2)(d), 1136(3)(c), 1136(4)(a)Checked against the source September 25, 2026.

3. Tennessee, Rhode Island and Massachusetts: redemption after a tax sale

   In Tennessee, Rhode Island and Massachusetts, the owner (and, depending on the state, others with an interest in the property) can redeem a property for a time after a tax sale, but each state works differently. Tennessee: tax sales go through a court. The court sets the redemption period before the sale, and it runs from the date the court confirms the sale: one year if the taxes were delinquent five years or less, 180 days if more than five but less than eight years, 90 days if eight years or more, and 30 days if a showing is made that the property is vacant or abandoned. It is never longer than one year. To redeem, a person pays the delinquent taxes, penalty, interest and court costs, plus interest at 12% a year on the buyer's full purchase price. Rhode Island: the tax collector's deed conveys the property subject to the right of redemption, and until redemption or foreclosure that title is held as security. The buyer gets no right to possession or rents until one year after the sale. A person entitled to notice of the sale can redeem by paying the purchase price, intervening taxes, costs, interest at 1% a month, and a penalty of 10% of the price if redeemed within six months (plus 1% of the price for each month after that). Usually the holder must wait one year after the sale before asking the Superior Court to foreclose the right of redemption. The wait is 60 days after the deed is recorded for certain vacant and vandalized or non-code-compliant buildings, and five years for titles acquired by the state housing agency. Even after a petition is filed, the court may allow redemption. Massachusetts (tax title): when taxes go unpaid, the tax title is either sold at public auction or taken by the city or town. The deed is held as security and gives no right to possession until the right of redemption is foreclosed. Before a foreclosure petition is filed, the owner can redeem by paying the amount due plus 8% interest. After filing, the Land Court may still allow redemption on terms it sets. The holder can generally petition the Land Court 12 months after the sale or taking, or sooner if the buildings are found abandoned, if the redemption amount exceeds the assessed value, or with the owner's written consent. Cities and towns may also sell the tax titles they hold to the highest bidder at public auction. Hawaii: each county runs its own tax sales, so check that county's rules for the redemption terms. The interest and penalty figures above are what a redeeming owner must pay under state law. They are not a promised return, and this is not legal or investment advice.

   Tenn. Code Ann. § 67-5-2701(a)(1)(A)-(D), (a)(2), (b)(1); R.I. Gen. Laws §§ 44-9-12(a), 44-9-19(a),(c), 44-9-21, 44-9-25(a),(c), 44-9-25.3, 44-9-29; Mass. Gen. Laws c. 60, §§ 45, 52, 62, 65, 68.Checked against the source September 25, 2026.

4. Indiana: certificates of sale and redemption

   In Indiana, the county does not hand over a deed at the tax sale. The winning bidder gets a certificate of sale, which gives them a lien on the property for the full amount they paid. The county treasurer may choose to hold the auction online. For property bought at the tax sale, the redemption period is generally one year from the sale date. Some cases have a shorter 120-day period that may start on a different date. Two examples: property that did not sell and was taken by the county (120 days from the date the county acquired its lien), and a certificate the county later sells (120 days from the date that certificate is sold). Property sold from the county's vacant-and-abandoned list cannot be redeemed. Anyone may redeem by paying the county treasurer an amount set by statute. For property bought at the tax sale, that amount includes: 110% of the minimum bid if redeemed within six months of the sale, or 115% if redeemed after six months but within one year; 5% a year on any amount bid above the minimum; taxes the buyer paid after the sale, plus 5% a year; any taxes that became delinquent after the sale; and certain notice and title-search costs. A different formula applies when the county has sold its certificate. The redemption money goes to the certificate holder when the certificate is surrendered. Within six months after the sale, the buyer (or, in some counties, the county auditor) must send notice of the sale by certified mail to the owner and anyone else with a recorded interest. After the redemption period ends, the buyer has three months to file a verified petition in court asking for a tax deed, and must give notice that the petition was filed. If the notice or the petition is late, the buyer's lien ends. If the court finds that the legal requirements are met, it orders the county auditor to issue the deed. The deed is issued only if, within 150 days after the hearing that grants the petition, the court order and a sales disclosure form are filed with the auditor, the recording fees are paid, and all later property taxes are paid. This is a summary of state law, not legal or investment advice.

   Ind. Code 6-1.1-24-9(a), (b), (e); 6-1.1-24-5(i); 6-1.1-25-1(a); 6-1.1-25-2(a), (b)-(g); 6-1.1-25-3(a)-(b); 6-1.1-25-4(a)-(c), (k), (m), (n); 6-1.1-25-4.5(a), (c), (d) (the version in force until 7-1-2027); 6-1.1-25-4.6(a), (f), (h)-(i); 6-1.1-25-7(a)-(b). 2026 Indiana Code, Indiana General Assembly, read 2026-09-25.Checked against the source September 25, 2026.

5. Ohio: redemption ends when the court confirms the sale

   In Ohio, once a tax foreclosure case has been filed (in court or before a county board of revision), anyone with a legal right to redeem the property can still do so until the entry confirming the sale is filed. To redeem, they must pay the delinquent taxes, assessments, penalties, interest and charges, plus the costs of the foreclosure proceeding. They must also show that the property complies with applicable zoning, land-use, building, health and safety codes. An eligible person who meets the same code-compliance condition can instead sign a delinquent tax contract with the county treasurer and pay over up to five years, with the same deadline. Signing that contract does not stop the case from going to judgment. The statute provides no right to redeem after the sale is confirmed. In a separate procedure for abandoned property, where the treasurer elects an alternative redemption period and a public body or land bank has asked for the parcel, the owner's right to redeem ends 28 days after the foreclosure judgment is entered, and the parcel goes to that body without a sale. This is general information, not legal or investment advice.

   Ohio Rev. Code 5721.25 (eff. 4/7/2009, SB 353, 127th GA); Ohio Rev. Code 323.65(J) (eff. 9/4/2014, SB 172, 130th GA); Ohio Rev. Code 323.78(A)-(C) (eff. 4/3/2025, HB 315, 135th GA); Ohio Rev. Code 5723.03 (forfeited land)Checked against the source September 25, 2026.

6. New Jersey: tax sale certificates

   New Jersey sells tax sale certificates, not deeds. A certificate is a lien on the property, and the owner keeps title unless a court later ends the right to redeem. At the auction, bidders compete by offering to accept the lowest interest rate on redemption, up to 18% a year. A bidder willing to accept less than 1% or no interest can instead offer a premium over the amount due, and the highest premium wins. The tax collector holds the premium and refunds it only in certain cases, such as redemption within five years. Otherwise it can go to the town. The owner, the owner's heirs, a mortgagee, an occupant or the holder of an earlier certificate can redeem by paying the tax collector the amount required. Once a foreclosure is filed, that right generally lasts until the Superior Court enters judgment. The town, and anyone who gets a certificate from the town, can file to foreclose six months after the sale. Other buyers generally must wait two years. Certificates on certified abandoned property can be foreclosed at any time. A foreclosure can end with title going to the certificate holder. Since July 10, 2024, except for abandoned property, the owner or the owner's heirs can ask the court in writing, before final judgment, to have the property sold through the county sheriff instead. That means a sheriff's sale, or an online auction where the sheriff offers one. The holder is then paid the redemption amount plus court-allowed costs and fees, and the rest is deposited with the court. The holder may claim up to 10% of that surplus (no more than $5,000) for administrative costs. The owner must apply to the court to claim surplus funds. If the owner makes no such request, the holder can foreclose without a sale, and the owner has no claim to any equity in the property. This is general information, not legal or investment advice.

   P.L.2024, c.39 (A3772 1R, approved July 10, 2024; sec. 11 "shall take effect immediately"), amending N.J.S.A. 54:5-33, 54:5-86, 54:5-87 and adding C.54:5-98.1; N.J.S.A. 54:5-32 and 54:5-54 as quoted in In re Princeton Office Park, L.P. v. Plymouth Park Tax Services, LLC, A-107-11 (N.J. decided June 25, 2014)Checked against the source September 26, 2026.

7. After the deed: occupants and title insurance

   In Connecticut, getting a tax deed does not by itself remove anyone living on the property. If a former owner or other occupant will not leave voluntarily, the new owner uses a court process, typically a "summary process" (eviction) action. State law makes that action available against a person whose right to occupy has ended, or who never had one. An owner who forces an occupant out without going to court can face an "entry and detainer" complaint from that occupant. A Connecticut tax collector's deed is prima facie evidence of valid title. Apart from fraud claims, any challenge to the deed must be filed within one year after it is recorded. A challenge based on notice generally requires showing that the collector did not give the required tax-sale notice to the challenger (or to a predecessor in title) and that the challenger did not actually know of the sale within six months after it took place. State law also lets an owner bring an action to "quiet title," which settles competing claims to the property. If you plan to resell or borrow against a tax-deed property, consider asking a title company and an attorney what will be required.

   Conn. Gen. Stat. § 47a-23(a)(2)-(3) (summary process / notice to quit); § 47a-43(a) (entry and detainer); § 12-159 (collector's deed prima facie evidence; notice-based contest requires missed § 12-157 notice AND no actual knowledge of the sale within six months AND property liable to sale); § 12-159b (one year from recording, except fraud); § 12-157(e) (deed held unrecorded six months from sale); § 47-31(a) (action to settle/quiet title)Checked against the source September 25, 2026.

8. Federal tax liens: the 120-day right of redemption

   A federal tax lien may rank behind another lien on real estate. When that property is sold in a nonjudicial sale (one not ordered by a court) to pay off the senior lien, the outcome depends on when the IRS filed its notice of federal tax lien. If the IRS filed its notice more than 30 days before the sale, the sale removes the federal lien only in two cases: the IRS consents, or the IRS is given written notice of the sale at least 25 days beforehand. That notice must go by registered or certified mail, or by personal service, to the IRS office the IRS designates for these notices. Otherwise the federal lien stays with the property. When the sale does remove the lien, the United States may redeem the property. It has 120 days after the sale or the redemption period state law allows, whichever is longer. If the IRS filed its notice 30 days or less before the sale, or never filed one, no notice to the IRS is required, and the sale has whatever effect state law gives it. In that case this 120-day federal right does not apply. The United States has only whatever redemption right state law gives similar creditors, if any. Tax sales carried out through a court follow different federal rules.

   26 U.S.C. § 7425(b)(1)-(2), (c)(1)-(2), (d)(1); 26 C.F.R. § 301.7425-3(a)(1); 26 C.F.R. § 301.7425-4(a)(1)-(3); for court-ordered sales see 26 U.S.C. § 7425(a) and 28 U.S.C. § 2410Checked against the source September 26, 2026.

9. How redemption payments compare

   How redemption payments compare. Delaware: under 9 Del. C. § 8729 (monition sales), the owner can redeem within 60 days from the day the court approves the sale. The owner pays the buyer the purchase price, plus 15 percent of that price, plus all costs of the case. If the buyer refuses the payment or cannot be found in the county, the owner can pay it into court instead. Under § 8758 (New Castle County sales by order of sale), the owner has 60 days from the day the Superior Court confirms the sale and pays the purchase price plus 15 percent. That section does not mention costs. In both sections the 15 percent is a one-time amount, not a yearly rate. Kent and Sussex County sales under § 8776 work differently. The owner has 1 year from the time of sale and pays the tax collecting authority the costs, the purchase money, "20 percent interest thereon," and the deed expenses. The statute does not say whether that 20 percent is a yearly rate. Connecticut (Conn. Gen. Stat. § 12-157(f)): the person redeeming pays the tax collector the taxes, interest and charges owed at the time of the sale. They also pay interest on the total purchase price at 18 percent a year from the date of the sale, plus certain other amounts set by law, and the collector passes the payment on to the buyer. Redemption must happen no later than six months after the sale, or within sixty days if the property was abandoned or meets other conditions set by town ordinance. The 18 percent interest therefore adds up to at most about 9 percent of the purchase price, or about 3 percent under the sixty-day period. Philadelphia (Municipal Claim and Tax Lien Law § 32): where redemption is allowed, the period is nine months from the date the sheriff's deed is acknowledged. The person redeeming repays the amount bid and certain other amounts the buyer actually paid, minus any rent or other income from the property. They also pay interest at 10 percent a year on each amount from the date it was paid. Property the law treats as vacant cannot be redeemed after the sheriff's deed is acknowledged. The law treats property as vacant unless the same person or family lived in it as a home continuously for at least 90 days before the sale and still lived there when the deed was acknowledged. Of these rules, Connecticut's 18 percent is the highest rate the law states as a yearly rate. Delaware's 15 percent is a one-time amount, so it cannot be ranked on the same basis. As a unit conversion only, and not a prediction of any return: a one-time 15 percent works out to a simple rate of about 91 percent a year if money is outstanding exactly 60 days, or 18 percent a year if it is outstanding 10 months. How long money is actually outstanding varies from case to case. None of these amounts is paid unless someone redeems.

   9 Del. C. §§ 8729, 8758, 8776; Conn. Gen. Stat. § 12-157(f); Municipal Claim and Tax Lien Law, Act of May 16, 1923, P.L. 207, No. 153, § 32(a) and (c) (53 P.S. § 7293), as amendedChecked against the source September 25, 2026.

10. Tyler v. Hennepin County: surplus after a tax taking

    In Tyler v. Hennepin County, 598 U.S. 631 (2023), the U.S. Supreme Court unanimously held that a homeowner had plausibly alleged a taking under the Fifth Amendment's Takings Clause. A Minnesota county had sold her condo for $40,000 to pay a tax debt of about $15,000, which was mostly interest and penalties, and then kept the remaining $25,000. The Court said the county had the power to sell the home to recover the unpaid taxes, but it could not take more than was owed. Minnesota's law at the time gave the former owner no way to recover the excess. In Pung v. Isabella County (2026), the Court held that the amount owed to the former owner is measured by the price the property actually brought at the tax sale, not its market value, at least when the sale is fairly conducted in light of the country's history of tax sales. The Court sent that case back to the lower court, which may consider any properly preserved arguments that the sale procedure was unfair. Both decisions are about what the government owes the former owner. Neither decision ruled on the rights of a buyer at a tax sale.

    Tyler v. Hennepin County, 598 U.S. 631 (2023) (No. 22-166, decided May 25, 2023; Roberts, C.J., for a unanimous Court; Gorsuch, J., concurring, joined by Jackson, J.); Pung v. Isabella County, 609 U.S. ___ (2026) (No. 25-95, decided June 23, 2026; Alito, J., for the Court, Thomas, J., joining except as to Part II-B; Sotomayor, J., concurring; Thomas, J., concurring in part and in the judgment)Checked against the source September 26, 2026.