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Tax lien states and tax deed states
Which states sell liens, which sell deeds, and what each one charges in interest and gives back in redemption. Everything below is generated from the structured state_rules registry, with the statute the sale type rests on.
Sale type at a glance
Across 51 jurisdictions the registry records 20 tax-lien states, 18 tax-deed or tax-title states, 10 redeemable-deed states and 3 mixed systems. A lien state lets the owner redeem and pays you interest or a penalty; a deed state usually transfers the property outright; a redeemable deed is a hybrid where the buyer gets a deed but the owner keeps a redemption window.
Tax lienTax deedRedeemable deedHybrid
All 51 jurisdictions
Sale type, interest or penalty, redemption period and the statute each value is drawn from. Values a source has not verified read “not documented”.
| Jurisdiction | Sale type | Interest / penalty | Redemption | Statute |
|---|---|---|---|---|
| Alabama AL | Hybrid | the rate is bid down from a maximum of 12% per year | 36 months from the sale | Ala. Code 40-10-180 |
| Alaska AK | Tax deed | 15% flat per year | 12 months | Alaska Stat. 29.45.450 |
| Arizona AZ | Tax lien | the rate is bid down from a maximum of 16% per year | 36 months from the sale | A.R.S. 42-18114 |
| Arkansas AR | Tax deed | 10% flat per year | no redemption period | Ark. Code 26-37-202(e)(3)(A) |
| California CA | Tax deed | a penalty bid up to 1.5% per month | no redemption period | Cal. Rev. & Tax. Code 3691 |
| Colorado CO | Tax lien | 9% flat per year | 36 months from the sale | Colo. Rev. Stat. § 39-11-115(1) |
| Connecticut CT | Redeemable deed | 18% flat per year | 6 months from the sale | Conn. Gen. Stat. § 12-157(e) |
| Delaware DE | Redeemable deed | 20% flat per year | 12 months from the sale | 9 Del. C. § 8776 |
| District of Columbia DC | Tax lien | 1.5% flat per month | 6 months | D.C. Code § 47-1348 (certificate of sale); § 47-1382(a) (deed only after foreclosure) |
| Florida FL | Hybrid | the rate is bid down from a maximum of 18% per year | 24 months | Fla. Stat. § 197.432 (tax certificate lien sale); § 197.542 (tax deed sale) |
| Georgia GA | Redeemable deed | 20% first year; 10% each year thereafter | 12 months from the sale | O.C.G.A. § 48-4-42 (tax deed); § 48-4-40 (redemption) |
| Hawaii HI | Redeemable deed | 12% flat per year | 12 months from the sale | HRS § 246-60 (tax deed; redemption) |
| Idaho ID | Tax deed | 1% flat per month | 14 months from deed issuance | Idaho Code § 63-1007 (tax deed); § 31-808 (county sale by deed) |
| Illinois IL | Tax lien | a penalty bid up to 9% per penalty period | 30 months from the sale | 35 ILCS 200/21-355 (certificate amount / tax purchaser) |
| Indiana IN | Tax lien | 110% within 6 months; 115% after 6 months | 12 months from the sale | Ind. Code 6-1.1-24-12 |
| Iowa IA | Tax lien | 2% flat per month | 21 months from the sale | Iowa Code § 446.16(3) |
| Kansas KS | Tax deed | 15% flat per year | 24 months from the sale | K.S.A. 79-2401a(d); K.S.A. 79-2801 et seq. |
| Kentucky KY | Tax lien | 12% flat per year | 12 months | KRS 134.490(3)(b); KRS 134.420 |
| Louisiana LA | Tax lien | the rate is bid down from a maximum of 1% per month | 36 months from recording | La. R.S. 47:2155 |
| Maine ME | Tax lien | a flat rate (amount not documented) | 18 months from recording | 36 M.R.S. § 943 |
| Maryland MD | Tax lien | 10% flat per year | 24 months | Md. Code, Tax-Property § 14-805(a) |
| Massachusetts MA | Tax title | 8% flat per year | 12 months | M.G.L. c.60 ss.53, 62 |
| Michigan MI | Tax deed | 0.5% flat per month | not documented | MCL 211.78m |
| Minnesota MN | Redeemable deed | the rate is bid down from a maximum of 12% per year | 36 months from the sale | Minn. Stat. § 280.03 |
| Mississippi MS | Tax lien | 1.5% flat per month | 24 months from the sale | Miss. Code Ann. § 27-45-27(1) |
| Missouri MO | Tax lien | 10% flat per year | 12 months | Mo. Rev. Stat. § 140.340.1 |
| Montana MT | Hybrid | 10% flat per year | 36 months | MCA 15-17-323 |
| Nebraska NE | Tax lien | 14% flat per year | not documented | Neb. Rev. Stat. 77-1818 |
| Nevada NV | Tax deed | 10% flat per year | 24 months | NRS 361.585; NRS 361.595 |
| New Hampshire NH | Tax lien | 14% flat per year | 24 months | N.H. Rev. Stat. Ann. § 80:61 |
| New Jersey NJ | Tax lien | the rate is bid down from a maximum of 18% per year | 24 months from the sale | https://lis.njleg.state.nj.us/nxt/gateway.dll/statutes/1?f=templates&fn=default.htm&vid=Publish%3A10.1048%2FEnu |
| New Mexico NM | Tax deed | 1% flat per month | no redemption period | https://www.tax.newmexico.gov/businesses/property-tax-overview/delinquent-property-tax-auctions/ |
| New York NY | Tax lien | 12% flat per year | 24 months | RPT Law 1110 |
| North Carolina NC | Tax deed | 8% flat per year | no redemption period | N.C.G.S. 105-375 |
| North Dakota ND | Tax deed | 12% flat per year | 24 months | NDCC 57-28-09 |
| Ohio OH | Tax lien | the rate is bid down from a maximum of 18% per year | not documented | O.R.C. 5721.32 |
| Oklahoma OK | Tax deed | 1.5% flat per month | 36 months | 68 O.S. 3131 |
| Oregon OR | Tax deed | 1.3333% flat per month | 24 months | ORS 312.200 |
| Pennsylvania PA | Tax deed | none documented | no redemption period | https://www.legis.state.pa.us/cfdocs/legis/LI/uconsCheck.cfm?txtType=HTM&yr=1947&sessInd=0&smthLwInd=0&act=542&chpt=0 |
| Rhode Island RI | Redeemable deed | 10% first 6 months; 1% each month thereafter | 12 months from the sale | R.I. Gen. Laws § 44-9-12; § 44-9-25 |
| South Carolina SC | Redeemable deed | 3% months 1-3; 6% months 4-6; 9% months 7-9; 12% months 10-12 | 12 months from the sale | S.C. Code § 12-51-130; § 12-51-90 |
| South Dakota SD | Tax lien | the rate is bid down from a maximum of 10% per year | not documented | SDCL 10-23-7; 10-23-8 |
| Tennessee TN | Redeemable deed | 12% flat per year | 12 months | T.C.A. 67-5-2501 |
| Texas TX | Redeemable deed | 25% first year; 50% second year | 6 months from recording | Tex. Tax Code 34.21(a) |
| Utah UT | Tax deed | a penalty bid up to 2.5% per penalty period | no redemption period | Utah Code 59-2-1351.1(9) |
| Vermont VT | Redeemable deed | 1% flat per month | 12 months from the sale | 32 V.S.A. 5252 |
| Virginia VA | Tax deed | 10% flat per year | no redemption period | Va. Code 58.1-3969 |
| Washington WA | Tax deed | 12% flat per year | no redemption period | RCW 84.64.080 |
| West Virginia WV | Tax lien | 1% flat per month | not documented | W. Va. Code 11A-3-56 |
| Wisconsin WI | Tax title | 1% flat per month | 24 months | Wis. Stat. 75.521 |
| Wyoming WY | Tax lien | 15% flat per year | not documented | W.S. 39-13-108 |
Tax lien states list + max interest
| State | Interest / penalty | Redemption |
|---|---|---|
| Arizona | the rate is bid down from a maximum of 16% per year | 36 months from the sale |
| Colorado | 9% flat per year | 36 months from the sale |
| District of Columbia | 1.5% flat per month | 6 months |
| Illinois | a penalty bid up to 9% per penalty period | 30 months from the sale |
| Indiana | 110% within 6 months; 115% after 6 months | 12 months from the sale |
| Iowa | 2% flat per month | 21 months from the sale |
| Kentucky | 12% flat per year | 12 months |
| Louisiana | the rate is bid down from a maximum of 1% per month | 36 months from recording |
| Maine | a flat rate (amount not documented) | 18 months from recording |
| Maryland | 10% flat per year | 24 months |
| Mississippi | 1.5% flat per month | 24 months from the sale |
| Missouri | 10% flat per year | 12 months |
| Nebraska | 14% flat per year | not documented |
| New Hampshire | 14% flat per year | 24 months |
| New Jersey | the rate is bid down from a maximum of 18% per year | 24 months from the sale |
| New York | 12% flat per year | 24 months |
| Ohio | the rate is bid down from a maximum of 18% per year | not documented |
| South Dakota | the rate is bid down from a maximum of 10% per year | not documented |
| West Virginia | 1% flat per month | not documented |
| Wyoming | 15% flat per year | not documented |
Tax deed states list
- Alaska
- Arkansas
- California
- Idaho
- Kansas
- Michigan
- Nevada
- New Mexico
- North Carolina
- North Dakota
- Oklahoma
- Oregon
- Pennsylvania
- Utah
- Virginia
- Washington
- Massachusetts
- Wisconsin
These states transfer the property itself. Several require the county to confirm the sale before a deed issues, and a few are tax-title rather than auction states.
Redeemable deed states
- Connecticut
- Delaware
- Georgia
- Hawaii
- Minnesota
- Rhode Island
- South Carolina
- Tennessee
- Texas
- Vermont
- Alabama
- Florida
- Montana
A redeemable deed is the middle ground: the buyer receives a deed, but the former owner keeps a redemption window and pays a premium to reclaim title. Mixed systems let the county choose between a lien and a property sale.
States with short or no redemption periods
Shorter redemption means you tie up less time and capital, but also less time for the owner to pay you back — and it usually signals a deed state where you may end up owning the property.
No redemption period: Arkansas, California, New Mexico, North Carolina, Pennsylvania, Utah, Virginia, Washington.
Redemption of six months or less.
Sale frequency and months by state
| Sale schedule | States |
|---|---|
| annual | Alabama (Mar, Apr, May, Jun), Arizona (Feb), Colorado (Dec), District of Columbia (Jul), Florida, Iowa (Jun), Kansas (Sep), Louisiana (May), Michigan (Jul, Nov), Minnesota (May), Mississippi (Apr, Aug), Missouri (Aug), Nebraska (Mar), New Hampshire (Dec), North Dakota (Nov), Oklahoma (Jun), Pennsylvania (Sep, Oct), South Dakota (Dec), Utah (May, Jun), Wisconsin (Sep), Wyoming (Aug, Sep) |
| monthly | Georgia, Texas |
| varies | Alaska, Arkansas, California, Connecticut, Delaware, Hawaii, Idaho, Illinois, Indiana, Kentucky, Maine, Maryland, Massachusetts, Montana, Nevada, New Jersey, New Mexico, New York, North Carolina, Ohio, Oregon, Rhode Island, South Carolina, Tennessee, Vermont, Virginia, Washington, West Virginia |
How to pick a starter state
- Start with a lien state if you want interest-like returns and the owner to keep the property; start with a deed state if you want the option to end up owning it.
- Match the state to the capital you can leave tied up for the whole redemption period, not just the bid.
- Check the county, not just the state: registration, deposits and sale format are frequently local, and this registry flags unverified values rather than guessing.
FAQ
- Which states are tax lien states?
- The registry lists 20 tax-lien states (including DC): Arizona, Colorado, District of Columbia, Illinois, Indiana, Iowa, Kentucky, Louisiana, Maine, Maryland, Mississippi, Missouri, Nebraska, New Hampshire, New Jersey, New York, Ohio, South Dakota, West Virginia, Wyoming. Alabama, Florida, Montana run a mixed system where the county can use a lien or a property sale.
- Which state has the highest tax lien interest rate?
- New Jersey, where the registry records the rate is bid down from a maximum of 18% per year. Confirm the current cap with the county before you bid, since several states allow county-by-county variation.
- Which states have no redemption period?
- The registry records no redemption period for Arkansas, California, New Mexico, North Carolina, Pennsylvania, Utah, Virginia, Washington. Most tax-deed and tax-foreclosure states are final at the sale; a few still allow a short window.
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