Updated 2026-09-29T00:00:00Z. Sources: data-warehouse/tax_sale_calendar.json (TX, GA, FL, NV, VA, CO, OH, CA state entries).
Every U.S. state collects delinquent property tax through one of a small
number of legal mechanisms. Across the 8 states we track, we see three
patterns:
The county sells a certificate representing the unpaid tax debt, not
the property itself. An investor who buys the certificate is paid interest
when the owner eventually redeems (pays off the debt). If the owner never
redeems, the certificate holder can eventually apply for a deed.
the interest rate *down* from a statutory maximum of 18%/year (a minimum
guaranteed return of 5% applies unless the certificate was bid at 0%).
After holding a certificate at least 2 years, the holder may apply for a
tax-deed sale. (Fla. Stat. ch. 197 -- confidence: mechanism is settled,
the specific rate numbers are commonly cited and should be re-verified.)
The certificate holder may apply for a treasurer's deed after a 3-year
redemption period. The interest rate is set annually by statute (9
percentage points above the federal discount rate as of September 1 each
year) -- verify the current published rate before relying on it. (C.R.S.
Sec. 39-11-101 et seq.)
The county sells the property itself (subject to the former owner's
right to redeem for a period), not a certificate.
sale following a tax suit judgment. The buyer gets a deed, but the former
owner has a statutory right to redeem: 2 years for a homestead,
agricultural-use, or mineral-interest property; 180 days for everything
else. Redemption costs the former owner a 25% premium in year one (50% in
year two for the 2-year class) on top of what the buyer paid -- these
premium percentages are commonly cited; verify at Tex. Tax Code Sec.
34.21 before relying on them.
but the owner or any interested party may redeem, most commonly within
12 months, for a 20% premium in year one plus 10% per additional year.
(O.C.G.A. Sec. 48-4-1 et seq. -- premium numbers are commonly cited,
verify at the statute.)
state during a 2-year redemption period, then issues a treasurer's deed
and auctions the property if unredeemed. No certificates are sold to the
public. (NRS 361.585-361.610.)
tax-defaulted after 5 years of delinquency (3 years for certain
nuisance/blight-abatement parcels) and is then auctioned by the county
tax collector. Redemption is only possible *before* the auction begins --
there is no redemption period after the sale. (Rev. & Tax. Code Sec. 3691,
3707-3708, 4112.)
special-commissioner sale for smaller/vacant parcels) after real estate
has been delinquent for the statutory number of years. The owner may
redeem any time *before* the court confirms the sale; once confirmed, the
sale is final -- there is no post-confirmation redemption window. (Va.
Code Sec. 58.1-3965 through 3969.)
run tax-lien certificate sales; other counties pursue a direct judicial
tax foreclosure resulting in a sheriff's sale. Check the specific
county's auditor/treasurer page to see which track applies before
assuming either pattern. (O.R.C. ch. 5721.)
Full state-by-state detail (redemption periods, premiums, statute
citations, and confidence notes) lives on each state's own page -- see the
state list on the Learn index.
This is general information, not legal advice.
This is general information, not legal advice. Verify current rules at the statute cited above before acting. Entity: Elite AI Holdings LLC.
Entity: Elite AI Holdings LLC. Correction / opt-out.
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