How to buy tax-sale property in Indiana (2026)

1. 1.Watch the county auditor's notice of tax sale; the sale must be held at the times and place stated in the notice (6-1.1-24-2, 6-1.1-24-5(b))
2. 2.If you are a business entity, register to bid by giving the county treasurer a certificate of good standing or proof of registration from the secretary of state (6-1.1-24-5.1(c))
3. 3.Sign the county treasurer's statement affirming that you do not owe delinquent taxes, special assessments, penalties, interest, or costs from a prior tax sale, and that you are not bidding for a prohibited person (6-1.1-24-5.7(a))
4. 4.Pay the paddle fee if the county fiscal body has adopted one by ordinance: up to $25 for a single sale and one property, or $100 to bid at all of that county's tax sales in the calendar year (6-1.1-24-16)
5. 5.Bid at the public auction; the county treasurer sells the tract to the highest bidder, subject to the right of redemption, for not less than the minimum sale price (6-1.1-24-5(e))
6. 6.If the county treasurer has elected an electronic sale, bid through the electronic sale and follow the participation procedures in the notice (6-1.1-24-5(i))
7. 7.Immediately pay the amount of the bid to the county treasurer (6-1.1-24-7(a))
8. 8.Receive the certificate of sale from the county auditor, signed and registered in the auditor's office (6-1.1-24-9(a))
9. 9.If you fail to pay the bid, the real property is again offered for sale and you owe a civil penalty of 25 percent of the amount of the bid (6-1.1-24-8)

RegistrationSigning up as a bidder before the sale. Counties set the deadlines and paperwork, which may include an application, identification, and a no-delinquent-taxes statement. See the full glossary for more terms.

Required: YesUnknown

Not verified from a source yet.

DepositMoney you must post before or at the sale, often a flat amount or a percentage of your bid. It is usually applied to the purchase price if you win and is often non-refundable if you fail to pay. See the full glossary for more terms.

Required: UnknownUnknown

Not verified from a source yet.

FormsPaperwork a county may collect before you can bid, such as a bidder ID card or a W-9 for tax reporting. See the full glossary for more terms.

Bidder ID card: UnknownW-9: Unknown

Signed statement (affidavit) required of each person who will be bidding at the tax sale, affirming that the person does not owe delinquent taxes, special assessments, penalties, interest, costs from a prior tax sale, adjudicated amounts owed to a political subdivision, or building code or county ordinance civil penalties, and that the person is not buying for a prohibited person (6-1.1-24-5.7(a))

A business entity that seeks to register to bid must give the county treasurer a certificate of good standing or proof of registration from the secretary of state (6-1.1-24-5.1(c))

EligibilityRules about who may bid. Some counties restrict non-residents or bar anyone who owes delinquent taxes from participating. See the full glossary for more terms.

Residency required: UnknownNo delinquent taxes: Yes

A person who owes delinquent taxes, special assessments, penalties, interest, or costs directly attributable to a prior tax sale on a listed tract may not bid on or purchase that tract (6-1.1-24-5.3(a)(5), (b))

A business association that has not registered with the secretary of state, or is not in good standing in Indiana, and its agent may not purchase (6-1.1-24-5.1)

A foreign business association not registered with, or not in good standing with, the secretary of state may not purchase (6-1.1-24-5.4)

A person who has an enforcement order against an unsafe building or premises, a personal property tax delinquency or judgment, or who owns a parcel offered at two or more sales with no bid may not bid (6-1.1-24-5.3(a))

A successful bid by an ineligible person is subject to forfeiture within 45 days of the sale (6-1.1-24-5.7(b))

PaymentHow and when you must pay after winning. Certified or cleared funds are common and personal checks usually are not; missing the deadline typically forfeits your deposit. See the full glossary for more terms.

Unknown

Not verified from a source yet.

Sources

• Ind. Code 6-1.1-24-5(e)
• Ind. Code 6-1.1-24-5(i)
• Ind. Code 6-1.1-24-5.1(c)
• Ind. Code 6-1.1-24-5.3(b)
• Ind. Code 6-1.1-24-5.7(a)
• Ind. Code 6-1.1-24-7(a)
• Ind. Code 6-1.1-24-8
• Ind. Code 6-1.1-24-9(a)
• Ind. Code 6-1.1-24-16(a)
• Ind. Code 6-1.1-24-16(b)

Indiana's county treasurer conducts an annual tax sale at which the winning bidder buys a lien, not the property: the treasurer sells to the highest bidder at public auction subject to the right of redemption, and the purchaser must immediately pay the full amount of the bid rather than posting a deposit, so no deposit is provided for in IC 6-1.1-24. Every person who will be bidding must sign the treasurer's statement (affidavit) that they owe no delinquent taxes, special assessments, penalties, interest, or costs from a prior tax sale and are not buying for a prohibited person; a business entity must first register to bid with a certificate of good standing from the secretary of state, and a county may impose a paddle fee of up to $25 (single sale) or $100 (all county sales in the year). The auction may be held electronically at the county treasurer's option, so the format is hybrid. Failure to pay the bid reoffers the property and carries a civil penalty of 25 percent of the bid. The statute does not set residency, taxpayer identification, W-9, or acceptable payment instruments, and it does not require an entry deposit, so those remain unknown.