Property Tax Enforcement Law by State: Redemption, Foreclosure & Surplus Equity

Alabama

Enforcement model: County tax sale / state-held certificate/deed system
Redemption rule: Administrative redemption generally within 3 years after tax sale; state-purchased land may be redeemed before title passes out of state; later judicial-redemption rules may apply depending on possession and facts
Final title/loss event: Tax deed may issue after statutory period, but ALDOR expressly warns a tax deed does not by itself guarantee clear/merchantable title
Surplus / equity rule: Excess-funds handling is governed by Ala. Code 40-10-28 and related administrative rules; redemption/excess-funds rights must be evaluated separately from title status
Process-year note: Current ALDOR guidance verified 2026; preserve sale year because statutes/rules have changed historically

Sources: [1] [2] [3] · verified 2026-09-25

Alaska

Enforcement model: Municipal in-rem tax foreclosure
Redemption rule: After foreclosure judgment transfers property to municipality, municipality holds it for at least 1 year during which an interested party may redeem by paying lien amount plus penalties, interest and costs
Final title/loss event: After redemption period expires and required notice/process is complete, former owner's redemption right expires; municipality obtains/retains title under AS 29.45 procedures
Surplus / equity rule: Later municipal disposition and proceeds rules must be tracked separately; completed-loss coding should use expiration of redemption/final municipal title rather than initial judgment alone
Process-year note: Use current AS 29.45.390-.440 sequence; statutory amendments should be tied to effective year

Sources: [1] · verified 2026-09-25

Arizona

Enforcement model: County tax-lien certificate followed by judicial foreclosure
Redemption rule: Certificate holder generally may begin foreclosure beginning 3 years after lien sale, subject to statutory limits; owner may redeem until foreclosure judgment becomes effective
Final title/loss event: Court judgment foreclosing right to redeem directs deed to certificate holder unless court orders an excess-proceeds sale under the current statutory procedure
Surplus / equity rule: 2026 law allows owner to request an excess-proceeds sale when court finds sale likely to produce more than statutory threshold above covered amounts; owner's interest in excess proceeds survives when such sale is ordered
Process-year note: 2026 HB2780/SB1067 materially changed foreclosure/excess-proceeds process; process-year field is mandatory and some provisions have future effective dates

Sources: [1] [2] [3] · verified 2026-09-25

Arkansas

Enforcement model: State Commissioner of State Lands sale of certified tax-delinquent real property
Redemption rule: COSL states parcels may be redeemed until 4 p.m. on last business day before sale; no redemption on sale date or afterward under current process
Final title/loss event: Successful sale leads to limited warranty deed; project does not count sale-stage SL status as completed loss until specific deed/title outcome is verified and 90-day litigation/set-aside risk is accounted for
Surplus / equity rule: Sale proceeds above taxes, fees, penalties, interest and costs are excess proceeds; rules provide distribution/claim procedure and remainder handling for former owner
Process-year note: Current rule differs from older Arkansas redemption practice; retain sale/process year. Current public guidance warns deed can be voided/set aside during litigation

Sources: [1] [2] [3] · verified 2026-09-25

California

Enforcement model: County tax collector sale of tax-defaulted real property
Redemption rule: Property may be redeemed by paying all defaulted taxes in full through close of business on the last business day before the auction; after that the sale proceeds
Final title/loss event: Tax collector sale followed by tax deed/recordation transfers title; final-loss coding should use deed/title transfer rather than default or power-to-sell status
Surplus / equity rule: Excess proceeds after statutory distributions are held for at least one year after recordation of tax deed and may be claimed by parties of interest under RTC 4675; state controller provides current excess-proceeds procedures
Process-year note: Residential/agricultural property generally becomes subject to sale after 5 years default; non-residential commercial/vacant land can be 3 years under current rules. Preserve property class and process year

Sources: [1] [2] [3] · verified 2026-09-25

Colorado

Enforcement model: County tax-lien sale followed by treasurer-deed/public-auction process
Redemption rule: Owner or other qualifying interest holder may redeem tax lien under Title 39 redemption statutes before final deed process
Final title/loss event: Current process requires a public-auction procedure before certain treasurer deeds; completed-loss coding should use deed/final transfer, not lien sale
Surplus / equity rule: Post-Tyler statutory reforms created/revised auction process intended to protect taxpayer value above tax debt; current process includes treatment of proceeds through auction/deed framework
Process-year note: SB26-144 applies modified public-auction process to treasurer deeds issued on or after June 1 2026 regardless of earlier lien-sale/application dates; process-year field mandatory

Sources: [1] [2] · verified 2026-09-25

Connecticut

Enforcement model: Municipal tax-warrant sale of real estate
Redemption rule: Current official legislative materials describe a general 6-month redemption period after tax sale, with shorter periods possible for certain abandoned/ordinance-qualified property; exact parcel process must preserve applicable rule
Final title/loss event: Permanent transfer is tied to expiration of redemption and recording of the deed; auction alone is not final loss
Surplus / equity rule: Sale excess is escrowed during redemption. If not redeemed, municipality may apply amounts to other delinquent taxes/costs and remaining excess is paid to Superior Court clerk under Conn. Gen. Stat. 12-157
Process-year note: Municipal procedure can vary within statutory framework; retain ordinance/process-year field

Sources: [1] [2] · verified 2026-09-25

Delaware

Enforcement model: County monition / Superior Court sheriff-sale process
Redemption rule: Under 9 Del. C. 8729 owner may redeem within 60 days from the day the sale is approved by the Court by paying purchase price plus statutory premium and costs
Final title/loss event: If not redeemed, purchaser petitions Superior Court; court may order sheriff to execute and deliver deed. Completed-loss coding should use post-redemption deed/order, not sheriff auction alone
Surplus / equity rule: Statewide surplus-distribution rule for monition sales requires separate verification; do not infer from redemption or bid-approval statutes
Process-year note: Monition process is court-supervised and sale can be approved or set aside. Preserve county/court outcome

Sources: [1] · verified 2026-09-25

District of Columbia

Enforcement model: Annual tax-lien sale / certificate followed by Superior Court foreclosure of right of redemption; District bid-backs have separate statutory paths
Redemption rule: OTR states owner may redeem up to the court order foreclosing right of redemption. Purchaser generally may file foreclosure complaint after 6-month waiting period
Final title/loss event: Superior Court judgment can bar redemption and vest fee-simple title in purchaser; deed/title order is final-loss event, not lien sale
Surplus / equity rule: For court-ordered District lien enforcement sale, surplus is paid into court registry for persons entitled. Tax-sale purchaser bids may include surplus; lien-sale and final foreclosure proceeds must be modeled separately
Process-year note: D.C. has multiple statutory paths for third-party certificates and District-held liens. Preserve path and case year

Sources: [1] [2] [3] · verified 2026-09-25

Florida

Enforcement model: County tax-certificate sale followed by tax-deed application and clerk auction
Redemption rule: Tax certificate may be redeemed after issuance and before tax deed is issued, unless full tax-deed payment has been made to clerk; certificate holder generally may apply for tax deed after statutory 2-year period
Final title/loss event: Tax deed issuance after clerk-administered sale is the stronger final-title event; certificate sale is not property loss
Surplus / equity rule: If tax-deed auction price exceeds statutory bid, surplus is disbursed by clerk under Fla. Stat. 197.582 to eligible interests/claimants under statutory priority
Process-year note: Use current Chapter 197; distinguish certificate issuance, deed application, auction, and deed issuance dates

Sources: [1] [2] [3] · verified 2026-09-25

Georgia

Enforcement model: County/city tax execution and public tax sale followed by statutory redemption and foreclosure/barment of redemption
Redemption rule: Georgia Attorney General consumer guidance states legally interested parties have a 12-month period to redeem by reimbursing bid plus required taxes/assessments and premium; purchaser cannot cut off redemption immediately at sale
Final title/loss event: Tax sale conveys defeasible title; final-loss coding requires expiration/foreclosure of statutory redemption rights after required notice/barment process, not auction alone
Surplus / equity rule: Excess tax-sale funds are separately administered; Georgia DOR directs claimants to county-level tax-sale overage lists. Historical legislation provides transfer of unclaimed excess funds after statutory period
Process-year note: Current redemption price/premium rules were amended in 2016; preserve sale/process year and county excess-funds records

Sources: [1] [2] [3] · verified 2026-09-25

Hawaii

Enforcement model: County-administered real-property tax foreclosure/sale; county ordinances control details
Redemption rule: Hawaii County ordinance/audit materials provide a 1-year post-sale redemption period during which qualifying former owners/interests may redeem; do not assume identical procedure in all four counties without county-specific verification
Final title/loss event: For Hawaii County, purchaser receives tax-sale conveyance subject to the statutory/ordinance redemption period; completed-loss coding should use expiration of redemption and final unredeemed conveyance rather than auction alone
Surplus / equity rule: Hawaii County Code 19-45 directs remaining proceeds after enforcement costs and taxes first to lienholders of record who timely claim; county audit materials describe former-owner surplus claims and later general-fund treatment. Preserve county-specific rules
Process-year note: Real-property tax is county-administered in Hawaii; this row documents Hawaii County's current verified procedure and must not be silently generalized to Honolulu, Maui, or Kauai

Sources: [1] [2] · verified 2026-09-25

Idaho

Enforcement model: County tax-deed process; Idaho counties do not use the ordinary tax-lien-certificate sale model described by many states
Redemption rule: Bonner County's official current guidance states real property generally reaches tax deed after 3 years delinquency and may be redeemed by owner/recorded-interest holder within 14 months after tax-deed issuance or until public auction, whichever occurs first
Final title/loss event: County initially takes title through tax deed; after the post-deed redemption opportunity, county may auction and issue/record a Deed of County Property to purchaser. For completed-loss coding, distinguish county tax-deed acquisition from later third-party disposition and any redemption
Surplus / equity rule: Bonner County states auction proceeds above the minimum bid create excess funds available to parties of interest after filings/legal review; unclaimed remainder is turned over to Idaho State Treasurer Unclaimed Property
Process-year note: Idaho property tax is county-administered. State statute site blocked automated retrieval, so current official Bonner County implementation is used here and statewide statutory text remains a follow-up verification item

Sources: [1] [2] [3] · verified 2026-09-25

Illinois

Enforcement model: County tax sale of lien/certificate followed by circuit-court petition for tax deed
Redemption rule: Current 35 ILCS 200/21-350 provides a 3-year redemption period generally; vacant non-farm property, 7+ unit residential structures, commercial property, and industrial property generally have a 1-year period. Current 2026 amendments apply by certificate/effective date
Final title/loss event: Tax deed issued under the judicial tax-deed process after expiration of redemption and statutory compliance is the stronger final-loss event; tax-sale certificate itself does not convey fee title
Surplus / equity rule: Effective 2026 amendments create a surplus-equity fund. A former owner who loses property by issuance of a tax deed may seek an award based on property value less liens under 35 ILCS 200/21-302, subject to statutory rules
Process-year note: Public Act 104-553 effective 2026-07-10 materially changed redemption/surplus-equity provisions. Every Illinois record must retain certificate date, deed date, and governing-law version

Sources: [1] [2] [3] · verified 2026-09-25

Indiana

Enforcement model: County tax sale creates certificate; unredeemed property proceeds through petition/court order to tax deed
Redemption rule: Indiana SBOA guidance states any entitled person may redeem before expiration of the statutory redemption period. Standard redemption amounts distinguish redemption before 6 months and more than 6 months but not more than 1 year; exact period depends on sale route/property category
Final title/loss event: After redemption expires, certificate holder may petition the court for an order directing county auditor to issue tax deed. Indiana appellate authority states the tax deed vests fee-simple title when statutory requirements are materially satisfied
Surplus / equity rule: County maintains a tax-sale surplus fund. Owner of record divested by tax deed may file a verified claim for qualifying surplus; unclaimed amounts remaining 3 years transfer to county general fund under SBOA guidance citing IC 6-1.1-24-7
Process-year note: Indiana has multiple tax-sale routes including county-held and special processes; preserve sale type, redemption deadline, petition date, and deed date

Sources: [1] [2] [3] · verified 2026-09-25

Iowa

Enforcement model: County annual tax sale transfers delinquent-tax lien through certificate of purchase; unredeemed certificate may mature into treasurer deed
Redemption rule: For ordinary sales, holder generally may begin expiration notice after 1 year 9 months; notice states right of redemption expires 90 days after completed service. Iowa Code has shorter notice-start periods for specified special sale types
Final title/loss event: Immediately after 90 days from completed service of expiration notice, county treasurer issues and records deed for sold/unredeemed parcel when statutory certificate/fee conditions are satisfied. Recorded treasurer deed is the stronger final-title event
Surplus / equity rule: Ordinary tax sale is a certificate/lien transaction rather than a property auction, so there is no simple auction-overbid surplus analogous to a sheriff deed sale in the cited chapters. No separate former-owner equity-payment rule was verified in Chapters 446-448; retain as an unresolved legal-research item rather than infer one
Process-year note: Notice-start period varies by sale type under 447.9; deed can later be challenged or, in limited disability circumstances, redeemed through equitable action. Preserve sale type and deed/challenge dates

Sources: [1] [2] [3] [4] · verified 2026-09-25

Kansas

Enforcement model: County judicial foreclosure under K.S.A. Article 28 followed by sheriff public auction, court confirmation, and recorded sheriff deed
Redemption rule: K.S.A. 79-2803 permits owner/title holder, heirs, assigns, or mortgagee to redeem before the day of sale by filing application and paying allocated proceeding costs plus taxes, charges, interest and penalties
Final title/loss event: Under 79-2804, sheriff sale is examined by district court; if regular it is confirmed, sheriff executes/records deed, and filing of deed vests fee-simple title subject to specified covenants/easements and later tax liens. Recorded sheriff deed after confirmation is the strongest verified final-loss event
Surplus / equity rule: K.S.A. 79-2803 (final sentence, read on kslegislature.gov 2026-11-02; last amended 1945) states: if a tract sells for more than the judgment lien plus its share of costs, charges and expenses, "such excess shall be ordered by the court paid upon due proof to the owner or party entitled thereto." K.S.A. 79-2805 separately directs foreclosure-sale/resale proceeds into costs and tax-fund apportionment. Statutory entitlement to the excess is therefore verified for judicial-foreclosure sales; how courts apply the due-proof requirement, and whether any route (for example a county bid at the lien amount, or resale) leaves an owner without recourse, has not been reviewed and remains open for case-law review
Process-year note: Redemption ends before sale, but sale still requires court confirmation and deed recording. Invalid/void sale can later trigger refund/quitclaim procedures under 79-2804c. Preserve confirmation/deed/set-aside dates

Sources: [1] [2] [3] [4] · verified 2026-09-25

Kentucky

Enforcement model: County clerk sale/assignment of certificate of delinquency followed by circuit-court lien foreclosure/master-commissioner judicial sale
Redemption rule: Certificate purchase does not itself transfer the real property. Third-party purchaser generally may not begin enforcement until after the 1-year tolling period. If foreclosure sale price is less than two-thirds of appraised value, KRS 426.530 gives the defendant a 6-month post-sale redemption right by paying purchase money, statutory interest and qualifying costs
Final title/loss event: Completed-loss coding should use expiration/nonexercise of any applicable KRS 426.530 redemption right plus confirmed judicial sale/deed, not county-clerk certificate sale
Surplus / equity rule: KRS 426.500 directs cash-sale excess after execution, charges and commissions to the defendant whose property was sold; other liens can affect distribution priority in judicial proceedings
Process-year note: 2026 HB 600 expanded/adjusted local delinquent-tax collection options; preserve enforcement route and sale year. Certificate sale, foreclosure judgment, judicial sale, redemption and deed are separate events

Sources: [1] [2] [3] [4] [5] · verified 2026-09-25

Louisiana

Enforcement model: For tax liens arising under the post-2025 regime, political subdivision conducts tax-lien auction/certificate process followed by judicial recognition/enforcement and sheriff judicial sale; older tax-sale-title/adjudication cases remain under legacy rules
Redemption rule: Under the 2026 tax-lien regime, owner/interested party extinguishes lien by paying statutory termination price. Certificate holder generally may institute enforcement after the later of 3 years from recordation or 6 months after required notices. Pre-2026 tax sales retain redemption under law in effect December 31, 2025
Final title/loss event: For new-regime liens, final property loss arises through judicial enforcement and sheriff deed after judgment/sale, not tax-lien auction. For older adjudicated/tax-sale-title property, legacy redemption/title rules must be applied by sale year
Surplus / equity rule: R.S. 47:2267 distributes judicial-sale proceeds after costs to certificate holder, other tax-lien holders, recorded mortgages/liens/privileges, then to each owner according to interest; undeliverable surplus goes to court registry and after one year to unclaimed-property process. R.S. 47:2211 separately governs excess proceeds for certain political-subdivision sales
Process-year note: Acts 2024 No. 774 and 2025 No. 411 created a major regime change effective 2026-01-01. Every Louisiana record must identify whether it is legacy tax-sale/adjudication or new tax-lien-certificate process

Sources: [1] [2] [3] [4] · verified 2026-09-25

Maine

Enforcement model: Municipal tax-lien mortgage recorded against real estate; automatic foreclosure if unredeemed after statutory period, subject to notice safeguards
Redemption rule: 36 M.R.S. §943 provides an 18-month redemption period after recording of tax-lien certificate. Certain owners/mortgagees lacking required notice can have an additional 3 months after actual knowledge
Final title/loss event: After redemption period expires with proper statutory notice, tax-lien mortgage is evidence of municipality's title; completed-loss coding should use expiration/foreclosure title event and account for any notice-based extended redemption
Surplus / equity rule: Current §943-C requires former-owner excess-sale-proceeds treatment for tax-acquired property; if municipality retains property, it must obtain appraisal and pay calculated excess proceeds. Notice and claim procedures apply
Process-year note: Maine substantially revised excess-equity rules after Tyler through PL 2023 c.640. Process year and whether municipality sells or retains property are mandatory fields

Sources: [1] [2] · verified 2026-09-25

Maryland

Enforcement model: County/Baltimore City tax-lien certificate sale followed by Circuit Court action to foreclose right of redemption
Redemption rule: Owner/interested party may redeem at any time until right is finally barred by Circuit Court decree. Current §14-833 generally allows foreclosure complaint after 6 months from sale and after 9 months for owner-occupied residential property, subject to notice requirements and special categories
Final title/loss event: Final Circuit Court judgment under §14-844 foreclosing redemption vests plaintiff with fee-simple title; certificate sale itself is only a lien transaction and owner retains possession/ownership until foreclosure
Surplus / equity rule: After foreclosure and payment of the balance, Tax-Property §14-818 requires any amount above taxes, interest, penalties, and costs of sale to be paid to the person entitled to it; each county must provide a claim process, and the collector must notify the prior owner within 90 days after deed delivery. §14-819 governs unknown/unlocated claimants, 3-year special-fund holding, court-ordered forfeiture, and a later 7-year repayment window.
Process-year note: Current statute distinguishes owner-occupied residential and other property for complaint timing. Preserve property class, notice dates, judgment date and any deed/payment-of-balance event

Sources: [1] [2] [3] [4] · verified 2026-09-25

Massachusetts

Enforcement model: Municipal tax taking or tax-title sale/assignment followed by statewide Land Court foreclosure of right of redemption
Redemption rule: Owner may redeem after taking/sale/assignment up until Land Court enters final judgment of foreclosure; complaint may begin after statutory waiting period that depends on taking/sale date
Final title/loss event: Land Court final judgment of foreclosure cuts off redemption and gives plaintiff full ownership. Tax taking or tax-title sale alone is not completed ownership loss
Surplus / equity rule: Effective 2024-11-01 Massachusetts law expressly protects excess equity after final foreclosure. G.L. c.60 §64A requires judgment holder to sell or appraise/retain and account for excess equity; qualifying former owners/interests can claim it. Certain 2021-05-25 through 2024-10-31 foreclosures also have retroactive claim rights
Process-year note: Major post-Tyler statutory reform effective 2024-11-01 and amended 2025-08-05; process year and judgment date are essential

Sources: [1] [2] [3] · verified 2026-09-25

Michigan

Enforcement model: Three-year delinquency/forfeiture/foreclosure process administered by Foreclosing Governmental Unit (FGU), followed by governmental options and public auction
Redemption rule: Michigan Treasury timeline states March 31 in foreclosure year is effective judgment date and last day to redeem for ordinary uncontested cases; contested cases can have different statutory timing
Final title/loss event: On effective foreclosure date, redemption expires and title vests in FGU under MCL 211.78k. Later auction/disposition is separate from the ownership-loss event
Surplus / equity rule: Michigan recognizes claims for remaining/excess foreclosure-sale proceeds. Current post-2020 claim process requires qualifying former interest holder to file Notice of Intention by statutory deadline; Treasury also provides procedures for certain retroactive pre-2020 claims following Michigan Supreme Court decisions
Process-year note: Post-Rafaeli statutory amendments and later Michigan Supreme Court retroactivity decisions make foreclosure/sale year critical. Separate title-vesting date from later auction and proceeds claim

Sources: [1] [2] [3] · verified 2026-09-25

Minnesota

Enforcement model: Tax judgment sale to state followed by statutory redemption period and tax forfeiture; county later sells/retains tax-forfeited land under Chapter 282
Redemption rule: Minn. Stat. 281.17 generally provides 3 years from sale to the state, with 1-year periods for specified categories and other limited-period statutes. Redemption does not expire until required expiration notice is given
Final title/loss event: Under 281.18, after the allowed redemption period and required notice expire without redemption, absolute title vests in the state. Later county auction/disposition is a separate event
Surplus / equity rule: Current 282.005 creates a surplus-proceeds process: auction proceeds above minimum bid are available to interested parties; county must notify them within 60 days, claims generally are due within 6 months, and rights to surplus survive forfeiture. Unclaimed/invalid surplus returns to forfeited-tax-sale fund
Process-year note: 2024 reforms created the current initial-sale/surplus framework after Tyler. Preserve forfeiture date, sale date, notice date and law version; later repurchase rights under 282.241 are separate from initial redemption

Sources: [1] [2] [3] [4] · verified 2026-09-25

Mississippi

Enforcement model: Annual county tax sale administered by tax collector/chancery clerk, followed by statutory redemption period and chancery-clerk conveyance to purchaser if unredeemed
Redemption rule: Miss. Code 27-45-3 provides redemption at any time within 2 years after day of sale by owner or interested person, subject to specified disability extensions
Final title/loss event: Under 27-45-23, after redemption period expires, chancery clerk executes deed/conveyance on demand to individual purchaser. Completed-loss coding should use expiration of redemption plus deed/title conveyance, not auction receipt alone
Surplus / equity rule: 27-41-77 provides that excess bid over taxes/costs is held through county process; if property remains unredeemed, owner may request excess. Current 2025 text gives 2 years after expiration of redemption to request payment, after which county retains it. A 2026 bill proposed removing that claim period, but no enacted change was verified in this pass
Process-year note: Mississippi DOR confirms chancery clerks administer/maintain county tax-sale records. Primary statute portal was not machine-readable in this environment; current code text was cross-checked against official 2025/2026 legislative materials where available. Recheck 27-41-77 before publication for any 2026 enactment

Sources: [1] [2] [3] [4] · verified 2026-09-25

Missouri

Enforcement model: County delinquent-land tax auction/certificate system under Chapter 140, with separate judicial foreclosure procedures in some jurisdictions under Chapter 141
Redemption rule: RSMo 140.340 gives an absolute right to redeem during 1 year after sale and a defeasible right until purchaser acquires deed; special third-offering rules can have shorter redemption periods
Final title/loss event: Effective Aug. 28 2026, 140.420 provides that after redemption right expires and purchaser proves entitlement, collector executes conveyance vesting absolute fee-simple estate and barring former redemption interests. Chapter 141 judicial-sale parcels vest title upon court confirmation under 141.570
Surplus / equity rule: RSMo 140.230 requires excess above taxes/debt/costs to be held in county treasury; former lienholders are paid by priority, then former owner(s). Claims generally must be filed within 90 days after redemption period; undistributed funds can become county permanent school fund after statutory holding period
Process-year note: Chapter 140 deed language changed effective 2026-08-28 through S.B. 973. Missouri also has Chapter 141 routes for specified jurisdictions. Preserve statutory route, sale date, redemption deadline, deed/confirmation date and surplus claim date

Sources: [1] [2] [3] [4] · verified 2026-09-25

Montana

Enforcement model: Property-tax lien attachment/assignment followed by redemption period and tax-deed process; certain residential tax-deed applications require county public auction
Redemption rule: MCA 15-18-111 permits redemption generally by first working day in August 3 years after attachment of tax lien; specified unimproved residential/commercial special-assessment lots use 2 years
Final title/loss event: If lien is unredeemed, tax deed may issue under Chapter 18 after notice/process. Montana official compliance guidance states tax deed conveys absolute title as of deed date, subject to statutory exceptions. Residential applications under 15-18-219 proceed through public auction under 15-18-220
Surplus / equity rule: MCA 15-18-221 requires surplus from tax-deed auction to be distributed to legal titleholder of record within 30 days after payment, after statutory amounts due to assignee are handled
Process-year note: Current 2025 MCA controls this row. Preserve property category because redemption period and auction path can differ. Do not treat initial lien attachment/assignment as title loss

Sources: [1] [2] [3] · verified 2026-09-25

Nebraska

Enforcement model: County tax-sale certificate; after statutory period purchaser either applies for treasurer tax deed for lower-equity cases or must judicially foreclose certificate for higher-equity cases
Redemption rule: Under 77-1837, tax-deed application window begins after 3 years from tax sale for ordinary real estate and after 2 years for qualifying vacant/abandoned property. Property remains redeemable before final deed/foreclosure under applicable statutes/notices
Final title/loss event: Treasurer deed route is available only if 110% of assessed value minus redemption amount is $25,000 or less; otherwise purchaser must foreclose under 77-1902. Under 77-1838 recorded treasurer deed vests title. Judicial-foreclosure route requires its own final judgment/deed verification
Surplus / equity rule: Current 77-1838 requires tax-deed grantee, within 30 days after deed recording, to pay surplus to previous owner. If property is sold after deed, surplus is sale proceeds minus redemption amount/encumbrances/statutory fees; if not sold, statute uses assessed-value-based calculation
Process-year note: 2026 LB1253 made process-version rules explicit in 77-1837.01 and 2026 amendments changed current surplus/deed provisions. Certificate issuance date and whether deed or foreclosure path applies are mandatory fields

Sources: [1] [2] [3] · verified 2026-09-25

Nevada

Enforcement model: County treasurer holds delinquent property in trust after trustee certificate; after statutory redemption period deed is delivered to treasurer as trustee, with later reconveyance/sale options
Redemption rule: NRS 361.570 provides ordinary 2-year redemption after trustee certificate, or 1 year for property determined abandoned under 361.567. Even after deed to county trustee, qualifying parties can obtain reconveyance during statutory 90-day period or up to third business day before county sale under 361.585
Final title/loss event: When redemption period expires, NRS 361.585/361.590 provide deed to county treasurer as trustee; later county sale transfers property to purchaser. For former-owner loss coding, distinguish vesting/deed-to-trustee from later sale and any post-deed reconveyance
Surplus / equity rule: NRS 361.610 directs tax/cost payments first; county keeps first $300 of excess and 10% of next $10,000. Remaining excess is held in interest-bearing account. Eligible persons can claim within 1 year after deed from county treasurer is recorded; unclaimed amounts then go partly to statutory account and county general fund under current law
Process-year note: Chapter 361 was amended in 2025, including 361.585 and 361.610. Preserve deed, reconveyance and sale dates; Nevada has post-deed reconveyance rights that make deed-to-trustee different from irreversible third-party loss

Sources: [1] · verified 2026-09-25

New Hampshire

Enforcement model: Municipal real-estate tax-lien system under RSA 80; municipalities may use optional lien procedure and later tax deed
Redemption rule: RSA 80:69 permits any person with legal interest to redeem any time before tax deed is given. RSA 80:76 provides deed after 2 years from execution of real-estate tax lien if unredeemed; legacy tax-sale procedure also uses 2-year deed timing
Final title/loss event: Tax collector's deed under RSA 80:76 extinguishes former legal interests after required owner/mortgagee notice; completed-loss coding should use executed/recorded tax deed, while later former-owner repurchase opportunity under RSA 80:89 is separate
Surplus / equity rule: RSA 80:88 limits municipality's recovery on later sale of tax-deeded property to back taxes, interest, costs and penalty. Excess proceeds generally go through Superior Court interpleader for former owners/lienholders; where only readily identified former owner(s) and no lienholders exist, excess may be paid directly
Process-year note: Municipalities may adopt optional lien procedure; former owner has separate repurchase opportunity for up to 3 years after recorded tax deed under RSA 80:89. Preserve lien/deed/sale/repurchase dates

Sources: [1] [2] [3] · verified 2026-09-25

New Jersey

Enforcement model: Municipal tax-sale certificate system followed by Superior Court foreclosure of right of redemption; current law also provides owner-requested judicial/sheriff sale route to preserve equity
Redemption rule: P.L.2024 c.39 / R.S.54:5-86 allows municipality certificate holder to file foreclosure after 6 months; ordinary nonmunicipal certificate holder generally after 2 years. Right to redeem continues until barred by Superior Court judgment
Final title/loss event: Final Superior Court judgment can bar redemption and vest fee-simple estate in certificate holder. Under 2024 reform, owner/heirs in ordinary foreclosure may demand judicial sale/Internet auction before final judgment to preserve equity
Surplus / equity rule: P.L.2024 c.39 allows owner/heirs to request judicial or Internet auction; sale proceeds after certificate/redemption amount and allowed costs produce surplus handled under mortgage-foreclosure surplus procedures. If owner/heirs do not request that sale under current enacted law, ordinary foreclosure can proceed without auction and current statute states no equity claim against certificate holder. A 2026 bill proposing automatic surplus return is introduced but not verified enacted
Process-year note: 2024 law was enacted response to Tyler/Roberto. 2026 S4476 proposes broader automatic equity protection but remains introduced in sources reviewed as of 2026-09-25; do not treat proposal as current law

Sources: [1] [2] · verified 2026-09-25

New Mexico

Enforcement model: State Property Tax Division delinquent-real-property public auction; state issues tax deed after sale
Redemption rule: New Mexico PTD states there is no former-owner state right of redemption after auction. Federal IRS lienholders may have a 120-day federal redemption right. Former owner or claimant has 2 years to challenge sale in court under 7-38-70
Final title/loss event: PTD issues tax deed equivalent to quitclaim deed conveying former owner's interest as of date state property-tax lien arose, subject to earlier perfected interests. Completed-loss coding should use completed auction plus issued deed, while retaining 2-year challenge/set-aside window
Surplus / equity rule: Property Tax Code regulation 3.6.7.80 states when sale proceeds exceed amounts retained by PTD and remitted to county treasurer, department notifies former owners of record of right to claim refund of excess funds under 7-38-71 procedures
Process-year note: No post-sale state redemption right; distinguish court challenge from redemption. Record federal-lien status separately because federal 120-day redemption can affect finality

Sources: [1] [2] · verified 2026-09-25

New York

Enforcement model: Local enforcing tax district uses RPTL Article 11 in-rem foreclosure, followed by sale/disposition of tax-foreclosed property; separate tax-lien-sale route may be used where authorized
Redemption rule: RPTL 1110 generally gives 2 years after lien date to redeem, subject to longer residential/farm periods adopted under 1111 and shorter vacant/abandoned procedures. Redemption must occur before expiration/final foreclosure process
Final title/loss event: Under RPTL 1131/1136, final foreclosure judgment bars right/title/interest and equity of redemption; tax district then owns tax-foreclosed property. Later sale is separate from title-loss event
Surplus / equity rule: Post-Tyler Title 6 (RPTL 1195-1197) requires determination of surplus after sale of tax-foreclosed property and permits persons with prior right/title/interest/lien/equity of redemption to claim surplus. Public-sale price is used as value for surplus calculation under current law
Process-year note: Major 2024 Article 11 amendments created current surplus framework. Preserve lien date, redemption period variation, final judgment date, sale date and surplus claim outcome

Sources: [1] [2] [3] [4] · verified 2026-09-25

North Carolina

Enforcement model: Judicial tax-lien foreclosure under G.S.105-374 in nature of mortgage foreclosure; commissioner conducts court-ordered sale
Redemption rule: Owner or other entitled party may redeem before confirmation of foreclosure sale by paying taxes that have become due plus penalties, interest and costs; statute expressly references redemption before confirmation
Final title/loss event: Judgment orders fee-simple sale; commissioner conducts sale and delivers deed after court process/confirmation. Completed-loss coding should use confirmed sale/deed rather than filing or judgment ordering sale alone
Surplus / equity rule: G.S.105-374 directs remaining balance after taxes, liens, costs and allowed distributions according to court directions; absent directions, surplus is paid into court for persons entitled. Disputed surplus is held until resolved under special proceeding
Process-year note: Current statute amended through 2024. Preserve foreclosure judgment, sale, confirmation, deed and surplus-distribution dates

Sources: [1] · verified 2026-09-25

North Dakota

Enforcement model: County statutory foreclosure of property-tax lien; county obtains tax deed on foreclosure date, then later auctions/sells tax-deed property
Redemption rule: County auditor gives foreclosure notice for property where 2 or more years have passed since tax became due. Current Chapter 57-28 sets October 1 after notice/service as foreclosure date; owner/interested parties can satisfy lien before that date
Final title/loss event: Failure to satisfy lien before foreclosure passes owner/lienholder interest to county. After foreclosure date county auditor issues tax deed vesting fee title in county, subject to statutory exceptions. Later county auction/deed to third party is separate
Surplus / equity rule: 57-28-20 now requires sale excess after taxes/assessments/penalties/interest/costs to be retained 90 days. Undisputed owner claim receives excess; disputed/multiple claims go to district court clerk; unclaimed excess goes to state unclaimed-property administrator. County must make reasonable efforts to sell tax-deed property and distribute remaining proceeds accordingly
Process-year note: North Dakota current Chapter 57-28 contains explicit post-sale surplus protection. Former owner also has statutory repurchase right while county still holds title under 57-28-19; distinguish forfeiture/title loss from later repurchase or resale

Sources: [1] · verified 2026-09-25

Ohio

Enforcement model: County tax foreclosure under ORC Chapter 5721/Chapter 323, including ordinary judicial sale and alternative-redemption-period transfer procedures; tax-certificate foreclosure is a related route
Redemption rule: ORC 5721.25 allows redemption before foreclosure and, after foreclosure begins, before filing of confirmation of sale or expiration of applicable alternative redemption period by paying taxes/charges/costs and meeting statutory compliance requirements. Tax-certificate parcels have related redemption under 5721.38
Final title/loss event: For ordinary foreclosure sale, filing of entry confirming sale makes purchaser title incontestable subject to stated exceptions. Alternative-redemption-period cases can result in transfer without sale under Chapter 323 and must be coded separately
Surplus / equity rule: ORC 5721.20 requires excess sale proceeds after writ/interest/costs to go to court clerk after confirmation; owner is notified. Unclaimed residue moves to county treasury after notice but remains demandable by owner for 3 years, then forfeits to designated county fund. Section excludes most transfers without sale under 323.78 except specified cross-reference
Process-year note: Current 5721.20 effective 2025-04-03; 5721.10 amended effective 2026-05-27. Preserve ordinary sale vs alternative-transfer route and governing dates

Sources: [1] [2] [3] · verified 2026-09-25

Oklahoma

Enforcement model: County annual tax sale followed, after statutory delinquency period, by county resale auction under Title 68; county may acquire parcels not purchased at resale
Redemption rule: Current Oklahoma County 2026 guidance cites 68 O.S. 3113, effective 2025-11-01, allowing owner/legal or equitable interest holder to redeem at any time before commencement of resale auction
Final title/loss event: Under 68 O.S. 3131, county treasurer executes/records resale deed after completed resale; deed vests absolute fee-simple title subject to stated state claims. County-acquired property can later be resold under separate statutory procedure
Surplus / equity rule: 68 O.S. 3131 requires excess over taxes/penalties/interest/costs to be held for record owner, subject to Oklahoma Tax Commission setoff procedure added in 2023. Owner has 1 year to withdraw remaining excess; 2025 Attorney General Opinion 2025-10 concluded the one-year requirement is constitutionally valid under its analysis
Process-year note: Current redemption timing changed effective 2025-11-01. Use current county guidance plus official statute compilation/AG opinion; pre-2025 records need prior-law versioning

Sources: [1] [2] [3] [4] · verified 2026-09-25

Oregon

Enforcement model: County in-rem property-tax foreclosure; judgment orders property sold to county, followed by statutory redemption period and deed to county; county later retains/transfers/sells property
Redemption rule: ORS 312.120 gives 2 years from foreclosure judgment to redeem, except reduced waste/abandonment procedure under 312.122. Former owner keeps possession during ordinary redemption period. Notice must state exact expiration date
Final title/loss event: ORS 312.200 requires unredeemed property to be deeded to county after 2-year period; all rights of redemption terminate on execution of deed. Later county sale/retention is separate from ownership-loss event
Surplus / equity rule: 2025 Oregon Laws c.475 created ORS 312.500-.560 surplus system. County must determine surplus using fair market value for retained/transferred property or sale consideration for bona fide sale, deduct statutory allowable costs, and provide claim route through State Treasurer. Applies to specified notices received on/after May 25 2023
Process-year note: Major surplus-equity reform effective 2025-09-26. Preserve foreclosure judgment, notice, redemption expiry/deed, disposition, and surplus-law applicability dates

Sources: [1] · verified 2026-09-25

Pennsylvania

Enforcement model: County Tax Claim Bureau Real Estate Tax Sale Law: upset sale; if unsold, judicial/private/repository routes
Redemption rule: The Act's delinquency notice expressly states there is no redemption after the actual sale. Owner/lienholder may discharge/stay claim before actual sale under Article V/§603. Unsold upset-sale property may still be paid in full by owner under §618(a.1), but that is not post-sale redemption
Final title/loss event: Upset sale is returned to Court of Common Pleas and confirmed; bureau delivers deed under §608. Judicial sale under §612 gives purchaser absolute title free/clear of specified claims after payment/deed. Final-loss coding must preserve route, confirmation and deed
Surplus / equity rule: §205(d) distributes tax-sale money after authorized deductions: Commonwealth tax liens, taxing districts, municipal claims, mortgagees/other lienholders by priority, then owner. If owner does not claim balance within 3 years of sale, §205(f) redistributes it pro rata to taxing districts
Process-year note: RETSL contains multiple routes and excludes first/second-class counties/certain cities from its general bureau framework. 2026 amendments added designated-individual notice provisions. Preserve jurisdiction and sale route

Sources: [1] [2] · verified 2026-09-25

Rhode Island

Enforcement model: Municipal tax sale/tax deed followed by Superior Court foreclosure of right of redemption; city/town-held titles and private purchasers have related paths
Redemption rule: R.I. §§44-9-19 and 44-9-21 permit redemption before filing of foreclosure petition. Ordinary holder generally may petition after 1 year from tax sale under §44-9-25. In foreclosure case, answering party may seek redemption on terms fixed by court under §44-9-29; abandonment/vacancy routes can accelerate petition timing
Final title/loss event: Tax collector deed is not absolute until Superior Court decree forecloses redemption. §44-9-30 decree forever bars redemption; §44-9-24 makes title absolute after that foreclosure, subject to limited later challenge rules
Surplus / equity rule: §44-9-37 expressly protects surplus from a municipal 'sale without foreclosure': balance over taxes/interest/charges/expenses is held for person entitled for 5 years, then goes to municipality. A general post-foreclosure former-owner equity-payment mechanism comparable to newer Tyler reforms was not verified in current Chapter 44-9 and remains an open legal-research field
Process-year note: Ordinary petition after 1 year; abandonment/vacancy provisions can accelerate. Distinguish sale without foreclosure under §§44-9-36/37 from Superior Court foreclosure route

Sources: [1] [2] [3] [4] [5] · verified 2026-09-25

South Carolina

Enforcement model: County delinquent-tax public sale of real property followed by 12-month redemption period and tax title
Redemption rule: S.C. 12-51-90 gives defaulting taxpayer, owner's grantee, mortgagee or judgment creditor 12 months from delinquent tax sale to redeem by paying statutory amount and interest
Final title/loss event: Under 12-51-130, if property is not redeemed within allowed period, delinquent-tax official prepares tax title within 30 days/as soon as possible and records/delivers it to purchaser; tax deed is later incontestable after statutory period subject to law
Surplus / equity rule: 12-51-60/130 require excess above taxes/assessments/penalties/costs to be accounted for. After municipal tax liens are addressed, remaining overage belongs to owner of record immediately before end of redemption period, payable 90 days after deed unless competing judicial claim; unclaimed/unassigned overage escheats after 5 years
Process-year note: Current Chapter 12-51 retains 12-month redemption and 5-year overage claim structure. Preserve deed date because excess notice/payment and incontestability run from post-redemption deed process

Sources: [1] · verified 2026-09-25

South Dakota

Enforcement model: County tax-certificate sale followed, after statutory holding period and notice, by tax deed; county/private deed holder must later offer tax-deeded property for sale under post-2024 rules
Redemption rule: SDCL 10-25-1 allows tax-deed proceeding after 3 years from certificate sale; notice under 10-25-2 states redemption expires 60 days after completed service. Property may be redeemed before deed issuance under Chapter 10-25
Final title/loss event: After 60-day notice period expires unredeemed, treasurer prepares/delivers tax deed under 10-25-11. Current 10-25-12 provides qualifying deed vests absolute fee-simple estate and immediate exclusive possession
Surplus / equity rule: Current 10-25-39 requires surplus from tax-deed sale, after taxes/penalties/interest/liens/costs, to be returned to prior owner of record; if owner cannot be found within 180 days, surplus goes to Unclaimed Property Division
Process-year note: 2024 HB1090 and 2025 SB90 materially revised post-deed sale/equity provisions. Preserve certificate sale, deed, mandatory later auction, and surplus dates as distinct events

Sources: [1] [2] [3] [4] [5] · verified 2026-09-25

Tennessee

Enforcement model: Court-ordered delinquent-tax sale subject to statutory equity of redemption; order confirming sale and tax deed/order establish purchaser's tax-sale title subject to redemption and challenge periods
Redemption rule: Public Chapter 971, effective 2026-07-01 for qualifying orders confirming sale on/after that date, changed 67-5-2701: delinquency 3 years or less generally gets 1-year redemption from confirmation; delinquency over 3 years generally gets 90 days. Vacant/abandoned special rules remain separate. Redemption is by court motion/payment
Final title/loss event: 67-5-2504 states tax deed or order confirming sale assures purchaser's tax-sale title, but title remains subject to statutory redemption. When redemption is timely completed court order divests purchaser and restores prior interests. For irreversible-loss coding, use expiration/nonexercise of applicable redemption period plus operative confirmation/deed, subject to challenge/set-aside rules
Surplus / equity rule: 67-5-2702 distributes excess proceeds after confirmation: tax entities, pre-sale liens, post-sale liens, then taxpayer according to interest; remainder goes through Tennessee unclaimed-property process
Process-year note: Public Chapter 971 materially changes redemption periods effective 2026-07-01. Older 5-year/8-year tier schedule remains relevant to earlier confirmation orders. Preserve order-confirmation date and applicable law version

Sources: [1] [2] [3] · verified 2026-09-25

Texas

Enforcement model: Judicial tax-lien foreclosure or tax-warrant seizure followed by sheriff/constable tax sale and deed; property remains subject to statutory post-deed redemption
Redemption rule: Tax Code 34.21 gives residence homestead, qualifying agricultural land, and mineral interests up to 2 years after purchaser/taxing-unit deed is filed for record. Other real property generally may be redeemed not later than 180 days after deed is filed for record
Final title/loss event: Officer sale and recorded deed convey purchaser's interest, but statutory redemption survives deed for applicable period. For completed/irreversible-loss coding, use expiration/nonexercise of applicable 34.21 redemption period rather than sale alone
Surplus / equity rule: 34.02 sends excess after sale participants to court clerk. 34.03 requires clerk to retain excess for 2 years and notify former owner when amount exceeds $25; 34.04 provides claim procedure. 2025 S.B.2878 changed notice delivery wording but retained two-year holding/claim structure
Process-year note: 89th Legislature amended 34.01 through H.B.3680 mainly for sale-notice/subdivision disclosure and 34.03 through S.B.2878. Preserve sale/deed date, property class, and 2-year vs 180-day redemption category

Sources: [1] [2] [3] · verified 2026-09-25

Utah

Enforcement model: County tax sale after multi-year delinquency/redemption period; county auditor may sell entire parcel or qualifying partial interest and then issue tax deed
Redemption rule: Current Title 59 provides property may be redeemed before tax sale; tax-sale listing generally follows lapse of 4 years from delinquency subject to current statutory exceptions/deferrals. Redemption ends before the tax sale
Final title/loss event: Under 59-2-1351.1 county auditor accepts qualifying bid and executes fee-simple tax deed after sale/acceptance. Deed/recordation is the stronger final-title event; partial-interest sales must be separately coded because unsold balance can be treated as redeemed
Surplus / equity rule: 59-2-1351.1 provides sale funds above delinquent taxes, penalties, interest and administrative costs are treated as unclaimed property under Utah's Revised Uniform Unclaimed Property Act rather than retained as general county revenue
Process-year note: Use current Title 59 compilation; older standalone PDF versions can be superseded. Preserve whether entire parcel or partial interest was sold, tax-sale date, deed date and unclaimed-property transfer

Sources: [1] [2] · verified 2026-09-25

Vermont

Enforcement model: Municipal tax sale to private bidder or municipality, followed by 1-year statutory redemption period and collector deed; municipalities may purchase when adequate private bid is unavailable
Redemption rule: 32 V.S.A. 5260 provides 1 year from date of sale for owner, lienholder, mortgagee or representatives/assigns to redeem by paying sale amount plus statutory interest/costs
Final title/loss event: After 1-year redemption expires unredeemed, 32 V.S.A. 5261 directs collector to execute deed to purchaser conveying title against taxpayer and those claiming under taxpayer. Completed-loss coding should use deed after redemption expiry, not auction alone
Surplus / equity rule: Current statute does not establish one general post-deed private-purchaser equity-return system. Vermont Act 106 working-group report states municipality that is purchaser must return excess eventual-sale proceeds under Bogie/Tyler principles, but group did not reach consensus on a private-investor equity solution. Leave private-purchaser equity treatment as unresolved/current-policy gap
Process-year note: Act 106 (2024) added minimum $1,500 delinquency/one-year delinquency threshold, reasonable repayment-plan opportunity, and enhanced redemption notices but did not enact a comprehensive private-purchaser equity scheme. Preserve purchaser type and process year

Sources: [1] [2] [3] [4] · verified 2026-09-25

Virginia

Enforcement model: Local circuit-court judicial sale of delinquent real estate under Article 4, with separate nonjudicial minimal-value route under 58.1-3975
Redemption rule: 58.1-3965 allows owner to redeem at any time before date of judicial sale by paying accumulated taxes, penalties, attorney fees, interest and costs. Payment-plan provisions can suspend sale in qualifying circumstances
Final title/loss event: Circuit court confirms judicial sale and deed conveys property to purchaser; title conveyed bars claims of joined parties under 58.1-3967. Completed-loss coding should use confirmed sale/deed, not complaint or auction announcement alone
Surplus / equity rule: 58.1-3967 provides surplus after taxes, penalties, interest, attorney fees, costs and liens to former owner/heirs/devisees/successors/assigns. Claim generally must be made within 2 years after confirmation; after transfer to locality, governing body may later grant relief by ordinance
Process-year note: 2025 c.267 revised current surplus language. Preserve judicial vs nonjudicial route, redemption date, confirmation date, deed date, and 2-year surplus-claim period

Sources: [1] [2] · verified 2026-09-25

Washington

Enforcement model: County superior-court tax foreclosure followed by treasurer public auction and tax deed
Redemption rule: RCW 84.64.070 allows ordinary owner/interest holder to redeem until close of business on the day before sale by paying taxes, interest, penalties and costs. Minors and persons legally incompetent at sale have a special 3-year post-sale redemption right
Final title/loss event: County treasurer conducts court-ordered foreclosure sale and executes/records tax deed under RCW 84.64.080. For ordinary owners the recorded tax deed after sale is the stronger final-title event, subject to the special disability redemption exception
Surplus / equity rule: RCW 84.64.080 directs excess over minimum bid, after recorded water-sewer liens and statutory amounts, to record owner upon application. If no application is made within 3 years after sale, excess is deposited in county current expense fund and claims are extinguished
Process-year note: Preserve whether claimant falls under special minor/legal-incompetence post-sale redemption. Use current RCW; sale and deed dates are separate fields

Sources: [1] [2] · verified 2026-09-25

West Virginia

Enforcement model: State Auditor/deputy commissioner delinquent-land sale/deed process under current Article 3, following consolidation of prior county/deputy land-commissioner procedures
Redemption rule: Under §11A-3-56 an owner or other person entitled to redeem may redeem any time before tax deed is issued by paying statutory redemption amount
Final title/loss event: After required notice to redeem and statutory waiting period, deputy commissioner may issue quitclaim tax deed under §11A-3-59. Section 11A-3-62 provides deed acquires former redeemable interests subject to statutory exceptions. Completed-loss coding should use issued/recorded deed, not sheriff/Auditor sale alone
Surplus / equity rule: §11A-3-65 provides former owner/heirs/assigns a claim to surplus over taxes, interest and costs for qualifying sales if circuit-court claim is filed within 2 years after confirmation of sale. Unclaimed surplus is paid to State Auditor for General School Fund under statute
Process-year note: 2022 reforms repealed/reworked older sheriff/deputy-land-commissioner sections. Preserve sale/deed year and use current State Auditor route for post-reform records

Sources: [1] [2] [3] [4] · verified 2026-09-25

Wisconsin

Enforcement model: Three statutory foreclosure methods identified by Wisconsin DOR: tax deed under §75.14, foreclosure of tax certificate under §75.19, and in-rem foreclosure under §75.521
Redemption rule: Redemption timing is route-specific. Under in-rem §75.521, notice sets final redemption date at least 8 weeks after first publication; if no redemption or answer by deadline, judgment may be entered. Tax-deed/certificate routes have their own statutory redemption requirements and must be coded separately
Final title/loss event: Under in-rem §75.521, judgment vests county with fee-simple absolute title and bars former equity of redemption. Under tax-deed route, county deed after expiration of redemption is final-title event. Do not merge the three methods without route field
Surplus / equity rule: Current §75.36 requires net proceeds from later county sale of tax-foreclosed property, after statutory costs/taxes/assessments, to be distributed to former owner. Unclaimed/returned proceeds become county unclaimed funds after statutory notice/period. §75.35 also provides former-owner repurchase mechanisms before sale for qualifying property
Process-year note: 2021 Wis. Act 216, effective 2022-04-02, materially changed surplus treatment. Preserve foreclosure method and date because routes and pre/post-Act 216 law differ

Sources: [1] [2] [3] [4] · verified 2026-09-25

Wyoming

Enforcement model: County tax-certificate sale followed either by administrative tax deed after statutory holding/notice or by judicial lien foreclosure analogous to mortgage foreclosure
Redemption rule: For administrative deed route, certificate holder generally may seek deed not less than 4 nor more than 6 years after original tax sale and must give at least 3 months notice stating redemption-expiration date; county-held certificates may proceed after 4 years with statutory notice. Judicial-foreclosure route allows redemption before court confirmation
Final title/loss event: Administrative route ends in county/holder tax deed after statutory notice and no redemption. Judicial route ends in confirmed sheriff sale and sheriff deed conveying fee-simple interest subject to statutory exceptions. Preserve route because final event differs
Surplus / equity rule: Judicial foreclosure statute distributes proceeds first to costs, then lienholder, then balance to persons holding prior interests; claims generally must be made within 2 years after confirmation, after which unclaimed funds go to county sinking fund. No separate former-owner equity-payment rule was verified for administrative deed route, so do not infer one
Process-year note: Current Title 39 controls; administrative certificate/deed route and judicial foreclosure route are distinct. Tax-deed title also has separate challenge/limitation provisions under Title 34 that affect finality

Sources: [1] · verified 2026-09-25

Property Tax Enforcement Law by State

Alabama

Alaska

Arizona

Arkansas

California

Colorado

Connecticut

Delaware

District of Columbia

Florida

Georgia

Hawaii

Idaho

Illinois

Indiana

Iowa

Kansas

Kentucky

Louisiana

Maine

Maryland

Massachusetts

Michigan

Minnesota

Mississippi

Missouri

Montana

Nebraska

Nevada

New Hampshire

New Jersey

New Mexico

New York

North Carolina

North Dakota

Ohio

Oklahoma

Oregon

Pennsylvania

Rhode Island

South Carolina

South Dakota

Tennessee

Texas

Utah

Vermont

Virginia

Washington

West Virginia

Wisconsin

Wyoming

What this table intentionally does not claim