Tax Lien vs Tax Deed States: All 51 Compared
18 states sell tax liens, 18 sell tax deeds, and 15 run a hybrid of the two. The mechanism decides what you actually buy at a county tax sale, how long the former owner can take it back, and whether you can insure or resell the title. The table below covers all 50 states and DC.
We do not estimate what a specific property owes. Lien and back-tax amounts live in county records and only a title search returns the real number, so any figure produced without one is a guess you should not bid against.
The three mechanisms
- Tax lien (18 states)
- The county sells the unpaid tax debt, not the house. You buy a certificate that earns interest, and you only get the property if the owner never repays.
- Tax deed (18 states)
- The county sells the property itself. You take ownership at the sale, subject to whatever the sale did not wipe out.
- Hybrid (15 states)
- The county sells a deed or certificate that the former owner can still undo by paying you back with interest during the redemption window.
Every state compared
Redemption is the statutory window after the sale during which the former owner can reclaim the property. Title insurable at sale means a buyer can normally get marketable title without a quiet-title action.
| State | Sale type | Redemption | Title insurable at sale |
|---|---|---|---|
| Alabama | lien | 3 years | Quiet title needed |
| Alaska | deed | 1 year | Quiet title needed |
| Arizona | lien | 3 years | Quiet title needed |
| Arkansas | deed | None | Quiet title needed |
| California | deed | None | Quiet title needed |
| Colorado | lien | 3 years | Quiet title needed |
| Connecticut | hybrid | 6 months | Quiet title needed |
| Delaware | hybrid | 2 months | Quiet title needed |
| Florida | hybrid | 2 years | Quiet title needed |
| Georgia | hybrid | 1 year | Quiet title needed |
| Hawaii | deed | 1 year | Quiet title needed |
| Idaho | deed | None | Quiet title needed |
| Illinois | lien | 30 months | Quiet title needed |
| Indiana | lien | 1 year | Quiet title needed |
| Iowa | lien | 21 months | Quiet title needed |
| Kansas | deed | None | Usually |
| Kentucky | lien | 1 year | Quiet title needed |
| Louisiana | hybrid | 3 years | Quiet title needed |
| Maine | hybrid | 18 months | Quiet title needed |
| Maryland | lien | 6 months | Quiet title needed |
| Massachusetts | hybrid | None | Quiet title needed |
| Michigan | deed | None | Quiet title needed |
| Minnesota | deed | None | Quiet title needed |
| Mississippi | lien | 2 years | Quiet title needed |
| Missouri | lien | 1 year | Quiet title needed |
| Montana | lien | 3 years | Quiet title needed |
| Nebraska | lien | 3 years | Quiet title needed |
| Nevada | deed | None | Quiet title needed |
| New Hampshire | lien | 2 years | Quiet title needed |
| New Jersey | lien | 2 years | Quiet title needed |
| New Mexico | deed | None | Quiet title needed |
| New York | lien | 2 years | Quiet title needed |
| North Carolina | deed | None | Usually |
| North Dakota | deed | None | Quiet title needed |
| Ohio | hybrid | 1 year | Quiet title needed |
| Oklahoma | hybrid | 2 years | Quiet title needed |
| Oregon | deed | 2 years | Quiet title needed |
| Pennsylvania | deed | None | Quiet title needed |
| Rhode Island | hybrid | 1 year | Quiet title needed |
| South Carolina | hybrid | 1 year | Quiet title needed |
| South Dakota | hybrid | 3 years | Quiet title needed |
| Tennessee | hybrid | 1 year | Quiet title needed |
| Texas | hybrid | 2 years | Quiet title needed |
| Utah | deed | None | Quiet title needed |
| Vermont | lien | 1 year | Quiet title needed |
| Virginia | deed | None | Usually |
| Washington | deed | None | Quiet title needed |
| Washington DC | lien | 6 months | Quiet title needed |
| West Virginia | hybrid | 18 months | Quiet title needed |
| Wisconsin | deed | None | Quiet title needed |
| Wyoming | lien | 4 years | Quiet title needed |
State by state
Is Alabama a tax lien or tax deed state?
Alabama is a tax lien state. The county sells the unpaid tax debt, not the house. You buy a certificate that earns interest, and you only get the property if the owner never repays. After the sale the former owner has 3 years to reclaim the property. Title here usually needs a quiet-title action before it is insurable or resellable. State note: state deed tax $0.50/$500; counties add fees.
Is Alaska a tax lien or tax deed state?
Alaska is a tax deed state. The county sells the property itself. You take ownership at the sale, subject to whatever the sale did not wipe out. After the sale the former owner has 1 year to reclaim the property. Title here usually needs a quiet-title action before it is insurable or resellable. State note: no state transfer tax; flat recording fees only.
Is Arizona a tax lien or tax deed state?
Arizona is a tax lien state. The county sells the unpaid tax debt, not the house. You buy a certificate that earns interest, and you only get the property if the owner never repays. After the sale the former owner has 3 years to reclaim the property. Title here usually needs a quiet-title action before it is insurable or resellable. State note: no state transfer tax; $2 recording fee.
Is Arkansas a tax lien or tax deed state?
Arkansas is a tax deed state. The county sells the property itself. You take ownership at the sale, subject to whatever the sale did not wipe out. There is no statutory redemption period after the sale. Title here usually needs a quiet-title action before it is insurable or resellable. State note: state transfer tax $3.30/$1,000; 90-day post-sale challenge window.
Is California a tax lien or tax deed state?
California is a tax deed state. The county sells the property itself. You take ownership at the sale, subject to whatever the sale did not wipe out. There is no statutory redemption period after the sale. Title here usually needs a quiet-title action before it is insurable or resellable. State note: state doc transfer tax $0.55/$500; many cities add more.
Is Colorado a tax lien or tax deed state?
Colorado is a tax lien state. The county sells the unpaid tax debt, not the house. You buy a certificate that earns interest, and you only get the property if the owner never repays. After the sale the former owner has 3 years to reclaim the property. Title here usually needs a quiet-title action before it is insurable or resellable. State note: 0.01% documentary fee; a few resort towns add 1-4%.
Is Connecticut a tax lien or tax deed state?
Connecticut is a hybrid state. The county sells a deed or certificate that the former owner can still undo by paying you back with interest during the redemption window. After the sale the former owner has 6 months to reclaim the property. Title here usually needs a quiet-title action before it is insurable or resellable. State note: state conveyance 0.75%+; town adds 0.25-0.5%.
Is Delaware a tax lien or tax deed state?
Delaware is a hybrid state. The county sells a deed or certificate that the former owner can still undo by paying you back with interest during the redemption window. After the sale the former owner has 2 months to reclaim the property. Title here usually needs a quiet-title action before it is insurable or resellable. State note: state 2.5-3% (4% combined cap with local).
Is Florida a tax lien or tax deed state?
Florida is a hybrid state. The county sells a deed or certificate that the former owner can still undo by paying you back with interest during the redemption window. After the sale the former owner has 2 years to reclaim the property. Title here usually needs a quiet-title action before it is insurable or resellable. State note: doc stamps $0.70/$100 (Miami-Dade differs).
Is Georgia a tax lien or tax deed state?
Georgia is a hybrid state. The county sells a deed or certificate that the former owner can still undo by paying you back with interest during the redemption window. After the sale the former owner has 1 year to reclaim the property. Title here usually needs a quiet-title action before it is insurable or resellable. State note: transfer tax $1/$1,000; 12-mo redemption on tax deeds.
Is Hawaii a tax lien or tax deed state?
Hawaii is a tax deed state. The county sells the property itself. You take ownership at the sale, subject to whatever the sale did not wipe out. After the sale the former owner has 1 year to reclaim the property. Title here usually needs a quiet-title action before it is insurable or resellable. State note: conveyance tax tiered by sale price.
Is Idaho a tax lien or tax deed state?
Idaho is a tax deed state. The county sells the property itself. You take ownership at the sale, subject to whatever the sale did not wipe out. There is no statutory redemption period after the sale. Title here usually needs a quiet-title action before it is insurable or resellable. State note: no state transfer tax.
Is Illinois a tax lien or tax deed state?
Illinois is a tax lien state. The county sells the unpaid tax debt, not the house. You buy a certificate that earns interest, and you only get the property if the owner never repays. After the sale the former owner has 30 months to reclaim the property. Title here usually needs a quiet-title action before it is insurable or resellable. State note: state $0.50/$500; counties/home-rule cities add.
Is Indiana a tax lien or tax deed state?
Indiana is a tax lien state. The county sells the unpaid tax debt, not the house. You buy a certificate that earns interest, and you only get the property if the owner never repays. After the sale the former owner has 1 year to reclaim the property. Title here usually needs a quiet-title action before it is insurable or resellable. State note: no state transfer tax.
Is Iowa a tax lien or tax deed state?
Iowa is a tax lien state. The county sells the unpaid tax debt, not the house. You buy a certificate that earns interest, and you only get the property if the owner never repays. After the sale the former owner has 21 months to reclaim the property. Title here usually needs a quiet-title action before it is insurable or resellable. State note: state revenue tax $0.80/$500 above first $500.
Is Kansas a tax lien or tax deed state?
Kansas is a tax deed state. The county sells the property itself. You take ownership at the sale, subject to whatever the sale did not wipe out. There is no statutory redemption period after the sale. Title is usually insurable soon after the sale. State note: no transfer tax; judicial-foreclosure deed, usually insurable.
Is Kentucky a tax lien or tax deed state?
Kentucky is a tax lien state. The county sells the unpaid tax debt, not the house. You buy a certificate that earns interest, and you only get the property if the owner never repays. After the sale the former owner has 1 year to reclaim the property. Title here usually needs a quiet-title action before it is insurable or resellable. State note: state $0.50/$500.
Is Louisiana a tax lien or tax deed state?
Louisiana is a hybrid state. The county sells a deed or certificate that the former owner can still undo by paying you back with interest during the redemption window. After the sale the former owner has 3 years to reclaim the property. Title here usually needs a quiet-title action before it is insurable or resellable. State note: no state transfer tax; 2026 lien-certificate system, 3yr redemption.
Is Maine a tax lien or tax deed state?
Maine is a hybrid state. The county sells a deed or certificate that the former owner can still undo by paying you back with interest during the redemption window. After the sale the former owner has 18 months to reclaim the property. Title here usually needs a quiet-title action before it is insurable or resellable. State note: state $2.20/$500 split buyer/seller.
Is Maryland a tax lien or tax deed state?
Maryland is a tax lien state. The county sells the unpaid tax debt, not the house. You buy a certificate that earns interest, and you only get the property if the owner never repays. After the sale the former owner has 6 months to reclaim the property. Title here usually needs a quiet-title action before it is insurable or resellable. State note: state 0.5% + county recordation on top.
Is Massachusetts a tax lien or tax deed state?
Massachusetts is a hybrid state. The county sells a deed or certificate that the former owner can still undo by paying you back with interest during the redemption window. There is no statutory redemption period after the sale. Title here usually needs a quiet-title action before it is insurable or resellable. State note: deed excise $2.28/$500; redemption runs until Land Court forecloses.
Is Michigan a tax lien or tax deed state?
Michigan is a tax deed state. The county sells the property itself. You take ownership at the sale, subject to whatever the sale did not wipe out. There is no statutory redemption period after the sale. Title here usually needs a quiet-title action before it is insurable or resellable. State note: state $3.75/$500 + county; no redemption post-judgment.
Is Minnesota a tax lien or tax deed state?
Minnesota is a tax deed state. The county sells the property itself. You take ownership at the sale, subject to whatever the sale did not wipe out. There is no statutory redemption period after the sale. Title here usually needs a quiet-title action before it is insurable or resellable. State note: deed tax 0.33%; property forfeits to state then resold.
Is Mississippi a tax lien or tax deed state?
Mississippi is a tax lien state. The county sells the unpaid tax debt, not the house. You buy a certificate that earns interest, and you only get the property if the owner never repays. After the sale the former owner has 2 years to reclaim the property. Title here usually needs a quiet-title action before it is insurable or resellable. State note: no state transfer tax.
Is Missouri a tax lien or tax deed state?
Missouri is a tax lien state. The county sells the unpaid tax debt, not the house. You buy a certificate that earns interest, and you only get the property if the owner never repays. After the sale the former owner has 1 year to reclaim the property. Title here usually needs a quiet-title action before it is insurable or resellable. State note: no state transfer tax.
Is Montana a tax lien or tax deed state?
Montana is a tax lien state. The county sells the unpaid tax debt, not the house. You buy a certificate that earns interest, and you only get the property if the owner never repays. After the sale the former owner has 3 years to reclaim the property. Title here usually needs a quiet-title action before it is insurable or resellable. State note: no state transfer tax.
Is Nebraska a tax lien or tax deed state?
Nebraska is a tax lien state. The county sells the unpaid tax debt, not the house. You buy a certificate that earns interest, and you only get the property if the owner never repays. After the sale the former owner has 3 years to reclaim the property. Title here usually needs a quiet-title action before it is insurable or resellable. State note: documentary stamp $3.32/$1,000.
Is Nevada a tax lien or tax deed state?
Nevada is a tax deed state. The county sells the property itself. You take ownership at the sale, subject to whatever the sale did not wipe out. There is no statutory redemption period after the sale. Title here usually needs a quiet-title action before it is insurable or resellable. State note: state RPTT $1.95/$500; counties add (Clark +$0.60/$500).
Is New Hampshire a tax lien or tax deed state?
New Hampshire is a tax lien state. The county sells the unpaid tax debt, not the house. You buy a certificate that earns interest, and you only get the property if the owner never repays. After the sale the former owner has 2 years to reclaim the property. Title here usually needs a quiet-title action before it is insurable or resellable. State note: 0.75% per party (1.5% combined buyer+seller).
Is New Jersey a tax lien or tax deed state?
New Jersey is a tax lien state. The county sells the unpaid tax debt, not the house. You buy a certificate that earns interest, and you only get the property if the owner never repays. After the sale the former owner has 2 years to reclaim the property. Title here usually needs a quiet-title action before it is insurable or resellable. State note: graduated realty transfer fee ~0.4%+; mansion fee over $1M.
Is New Mexico a tax lien or tax deed state?
New Mexico is a tax deed state. The county sells the property itself. You take ownership at the sale, subject to whatever the sale did not wipe out. There is no statutory redemption period after the sale. Title here usually needs a quiet-title action before it is insurable or resellable. State note: no state transfer tax.
Is New York a tax lien or tax deed state?
New York is a tax lien state. The county sells the unpaid tax debt, not the house. You buy a certificate that earns interest, and you only get the property if the owner never repays. After the sale the former owner has 2 years to reclaim the property. Title here usually needs a quiet-title action before it is insurable or resellable. State note: state $2/$500; NYC + mansion tax separate; redemption county-varies.
Is North Carolina a tax lien or tax deed state?
North Carolina is a tax deed state. The county sells the property itself. You take ownership at the sale, subject to whatever the sale did not wipe out. There is no statutory redemption period after the sale. Title is usually insurable soon after the sale. State note: excise $1/$500; judicial foreclosure, usually insurable.
Is North Dakota a tax lien or tax deed state?
North Dakota is a tax deed state. The county sells the property itself. You take ownership at the sale, subject to whatever the sale did not wipe out. There is no statutory redemption period after the sale. Title here usually needs a quiet-title action before it is insurable or resellable. State note: no state transfer tax.
Is Ohio a tax lien or tax deed state?
Ohio is a hybrid state. The county sells a deed or certificate that the former owner can still undo by paying you back with interest during the redemption window. After the sale the former owner has 1 year to reclaim the property. Title here usually needs a quiet-title action before it is insurable or resellable. State note: conveyance $1/$1,000 + county; sale type varies by county.
Is Oklahoma a tax lien or tax deed state?
Oklahoma is a hybrid state. The county sells a deed or certificate that the former owner can still undo by paying you back with interest during the redemption window. After the sale the former owner has 2 years to reclaim the property. Title here usually needs a quiet-title action before it is insurable or resellable. State note: doc stamp $0.75/$500; certificate ripens to deed.
Is Oregon a tax lien or tax deed state?
Oregon is a tax deed state. The county sells the property itself. You take ownership at the sale, subject to whatever the sale did not wipe out. After the sale the former owner has 2 years to reclaim the property. Title here usually needs a quiet-title action before it is insurable or resellable. State note: no state transfer tax (except Washington County).
Is Pennsylvania a tax lien or tax deed state?
Pennsylvania is a tax deed state. The county sells the property itself. You take ownership at the sale, subject to whatever the sale did not wipe out. There is no statutory redemption period after the sale. Title here usually needs a quiet-title action before it is insurable or resellable. State note: 1% state + ~1% local (~2% combined); upset/judicial sales.
Is Rhode Island a tax lien or tax deed state?
Rhode Island is a hybrid state. The county sells a deed or certificate that the former owner can still undo by paying you back with interest during the redemption window. After the sale the former owner has 1 year to reclaim the property. Title here usually needs a quiet-title action before it is insurable or resellable. State note: state $3.75/$500 (raised 10/2025).
Is South Carolina a tax lien or tax deed state?
South Carolina is a hybrid state. The county sells a deed or certificate that the former owner can still undo by paying you back with interest during the redemption window. After the sale the former owner has 1 year to reclaim the property. Title here usually needs a quiet-title action before it is insurable or resellable. State note: deed recording fee $1.85/$500.
Is South Dakota a tax lien or tax deed state?
South Dakota is a hybrid state. The county sells a deed or certificate that the former owner can still undo by paying you back with interest during the redemption window. After the sale the former owner has 3 years to reclaim the property. Title here usually needs a quiet-title action before it is insurable or resellable. State note: state $0.50/$500.
Is Tennessee a tax lien or tax deed state?
Tennessee is a hybrid state. The county sells a deed or certificate that the former owner can still undo by paying you back with interest during the redemption window. After the sale the former owner has 1 year to reclaim the property. Title here usually needs a quiet-title action before it is insurable or resellable. State note: state realty transfer tax $0.37/$100.
Is Texas a tax lien or tax deed state?
Texas is a hybrid state. The county sells a deed or certificate that the former owner can still undo by paying you back with interest during the redemption window. After the sale the former owner has 2 years to reclaim the property. Title here usually needs a quiet-title action before it is insurable or resellable. State note: no state transfer tax; 6mo-2yr redemption (2yr homestead/ag).
Is Utah a tax lien or tax deed state?
Utah is a tax deed state. The county sells the property itself. You take ownership at the sale, subject to whatever the sale did not wipe out. There is no statutory redemption period after the sale. Title here usually needs a quiet-title action before it is insurable or resellable. State note: no state transfer tax.
Is Vermont a tax lien or tax deed state?
Vermont is a tax lien state. The county sells the unpaid tax debt, not the house. You buy a certificate that earns interest, and you only get the property if the owner never repays. After the sale the former owner has 1 year to reclaim the property. Title here usually needs a quiet-title action before it is insurable or resellable. State note: 1.25% general (0.5% on first $200k of a primary residence).
Is Virginia a tax lien or tax deed state?
Virginia is a tax deed state. The county sells the property itself. You take ownership at the sale, subject to whatever the sale did not wipe out. There is no statutory redemption period after the sale. Title is usually insurable soon after the sale. State note: grantor + recordation ~0.5%; NoVA regional add-ons excluded.
Is Washington a tax lien or tax deed state?
Washington is a tax deed state. The county sells the property itself. You take ownership at the sale, subject to whatever the sale did not wipe out. There is no statutory redemption period after the sale. Title here usually needs a quiet-title action before it is insurable or resellable. State note: graduated REET; 1.1% base up to $525k + local.
Is Washington DC a tax lien or tax deed state?
Washington DC is a tax lien state. The county sells the unpaid tax debt, not the house. You buy a certificate that earns interest, and you only get the property if the owner never repays. After the sale the former owner has 6 months to reclaim the property. Title here usually needs a quiet-title action before it is insurable or resellable. State note: recordation 1.1% (1.45% over $400k).
Is West Virginia a tax lien or tax deed state?
West Virginia is a hybrid state. The county sells a deed or certificate that the former owner can still undo by paying you back with interest during the redemption window. After the sale the former owner has 18 months to reclaim the property. Title here usually needs a quiet-title action before it is insurable or resellable. State note: state excise $1.10/$500; counties may raise.
Is Wisconsin a tax lien or tax deed state?
Wisconsin is a tax deed state. The county sells the property itself. You take ownership at the sale, subject to whatever the sale did not wipe out. There is no statutory redemption period after the sale. Title here usually needs a quiet-title action before it is insurable or resellable. State note: transfer fee $3/$1,000.
Is Wyoming a tax lien or tax deed state?
Wyoming is a tax lien state. The county sells the unpaid tax debt, not the house. You buy a certificate that earns interest, and you only get the property if the owner never repays. After the sale the former owner has 4 years to reclaim the property. Title here usually needs a quiet-title action before it is insurable or resellable. State note: no state transfer tax.
None of this applies to government REO
Everything above describes county tax-defaulted, sheriff, and judicial sales. Government REO is a different animal: HUD, Fannie Mae, Freddie Mac, GSA, and CWS properties convey with clear, insurable title, the seller settles past-due property taxes at closing, and no former owner can redeem. The scary version of a cheap government house, where you inherit the back taxes and cannot insure the title, is a description of one cohort and not the other. We label which cohort every listing falls into on its page.
- HUD homes for sale clear title, taxes settled at closing
- Government real estate auctions both cohorts, labelled per listing
- Financing a foreclosure flip why redemption and title position decide what a lender will touch
Frequently asked questions
- What is the difference between a tax lien state and a tax deed state?
- In a tax lien state the county sells the unpaid tax debt, not the house. You buy a certificate that earns interest, and you only end up owning the property if the owner never repays. In a tax deed state the county sells the property itself, and you take ownership at the sale. Hybrid states sell a deed or certificate the former owner can still undo by paying you back with interest during a redemption window.
- Which states are tax deed states?
- Alaska, Arkansas, California, Hawaii, Idaho, Kansas, Michigan, Minnesota, Nevada, New Mexico, North Carolina, North Dakota, Oregon, Pennsylvania, Utah, Virginia, Washington, and Wisconsin sell tax deeds. The table on this page lists the mechanism for all 50 states and DC.
- What is a redemption period?
- A statutory window after a tax sale during which the former owner can reclaim the property by paying what they owe plus interest. It ranges from none at all to four years depending on the state. During that window you generally cannot resell the property or get title insurance, so a long redemption period is a real cost even when the purchase price looks cheap.
- Can I get title insurance on a tax sale property?
- Usually not right away. In most states a tax-sale buyer needs a quiet-title action before title is insurable or resellable, which takes months and costs legal fees. Kansas, North Carolina, and Virginia are the exceptions in our table, where judicial foreclosure typically produces insurable title. This is the single biggest difference between a tax sale and a government REO home, which conveys with clear insurable title and taxes settled at closing.
- Do you estimate how much a specific property owes in liens?
- No, and you should be skeptical of anyone who does. Lien and back-tax amounts live in roughly 3,000 separate county systems and only a title search returns the real number for a specific parcel. We publish the regime, the redemption period, and the title position for every state, which are published statutory facts, and we tell you to order a title search before you bid.
- Does any of this apply to HUD homes and other government REO?
- No. HUD, Fannie Mae, Freddie Mac, GSA, and CWS properties are REO sales, not tax sales. They convey with clear, insurable title, the seller settles past-due property taxes at closing, and there is no redemption period. The lien, redemption, and quiet-title risks on this page apply only to county tax-defaulted, sheriff, and judicial sales.
State-level rules verified against state statutes, county treasurer pages, and title-industry summaries. Counties vary within states, particularly in Ohio, Texas, and New York. This is reference information, not legal or tax advice. Confirm the specifics with a title search and the county before you bid.