Core Concepts
Tax Sale
A public sale a local government holds to collect unpaid property taxes, by selling either the property itself or a claim against it.
When property taxes go unpaid long enough, state law lets the county recover them through a sale. Depending on the state, the county sells either the property (a tax deed or tax foreclosure sale) or the right to collect the debt with interest (a tax lien or tax certificate sale).
Most sales now run online. The county sets a minimum bid, publishes a list of parcels in advance, and removes parcels whose owners pay before the sale. Lists commonly shrink a great deal between the first publication and sale day.
How it works by state
- California
- California counties sell tax-defaulted property itself. The county Treasurer-Tax Collector runs the sale, usually online.
- Florida
- Florida sells tax certificates first; the property is only sold later, at a tax deed sale run by the Clerk of Court, if the certificate goes unredeemed.
- Michigan
- Michigan counties foreclose on the property first and then auction it. The county treasurer is usually the foreclosing governmental unit.
General information, reviewed 2026-10-12. Not legal advice. Rules change and each county publishes its own sale terms; confirm with the county before bidding.
Related terms
- Tax DeedThe document a government issues to transfer a property to the buyer at a tax sale.
- Tax LienA legal claim against a property for unpaid taxes, which in some states the government sells to investors.
- Tax ForeclosureA court or administrative process that takes title to a property because its taxes are unpaid.
- Opening BidThe lowest bid a county will accept for a parcel at a tax sale.