How Tax Sales Work in Texas

Updated 2026-09-29T00:00:00Z. Sources: data-warehouse/tax_sale_calendar.json (states.TX); Tex. Tax Code Sec. 34.01, Sec. 34.21.

How tax sales work in Texas

Mechanism: redeemable tax deed. Texas sells the property itself, not a

lien certificate. A delinquent account is sued by the taxing unit; once a

court enters a judgment (an order of sale), the county sheriff or

constable auctions the property at a public sale. (Tex. Tax Code Sec.

34.01.)

Redemption

The former owner keeps a statutory right to redeem even after the sale:

• 2 years for a homestead, agricultural-use, or mineral-interest

property.

• 180 days for every other kind of real property.

To redeem, the former owner pays the buyer back the purchase price plus a

premium:

• 25% of what the buyer paid, if redeemed during the first year (or

first 180 days for the 180-day class).

• 50%, if redeemed during the second year (2-year class only).

These specific percentages are commonly cited but should be verified at

Tex. Tax Code Sec. 34.21 before you rely on them for a deal.

When and where

Texas has no single statewide sale date. Sales are typically **monthly, on

the first Tuesday**, and run county by county -- the county where the

property sits sets its own calendar.

Assigning a contract in Texas

Texas expressly contemplates assigning an *equitable interest* in a

contract to purchase real property -- the state regulates the

disclosure, not the act itself. Under Tex. Occ. Code Sec. 1101.0045, a

person who sells an option or assigns an interest in a purchase contract

without disclosing that equitable interest to the buyer is treated as

acting as a broker. Tex. Prop. Code Sec. 5.086 requires the same

disclosure. See our assignment-of-contract article

for the general pattern.

This is general information, not legal advice -- verify current rules at

the statutes cited above before acting.

This is general information, not legal advice. Verify current rules at the statute cited above before acting. Entity: Elite AI Holdings LLC.

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