Live data — updated October 13, 2026
Tax Lien vs Tax Deed States: Complete 50-State List (2026)
Quick answer: In a tax lien state you buy the unpaid tax debt and earn statutory interest (commonly 8–24%) until the owner redeems — or foreclose if they never do. In a tax deed state the county auctions the property itself, with bidding that starts near the back taxes. 31 states run deed systems and 20 run lien systems (Florida sells lien certificates first and auctions the deed later).
The split matters because it changes what you own the moment the gavel falls. A lien buyer owns a debt secured by the property; the return is interest, and the property only changes hands after the redemption window closes unredeemed. A deed buyer owns the real estate itself — sometimes the same day, sometimes after a post-sale redemption period the statute grants the prior owner.
Every row below is drawn from the state statute cited on that state's page, which also covers the exceptions a one-line table cannot (property types, a second kind of sale). It pairs with DeedFlex's live auction calendar, which currently tracks 168,106 properties tracked across 709 county pages.
All 50 states: lien or deed, redemption, tax rate
| State | System | Post-sale redemption | Avg property tax | DeedFlex |
|---|---|---|---|---|
| Alabama | Tax lien | 3 years | 0.41% | State guide |
| Alaska | Tax deed | None after the sale (owner redeems before) | 1.19% | State guide |
| Arizona | Tax lien | Until a court judgment | 0.62% | State guide |
| Arkansas | Tax deed | None (deed is final) | 0.61% | Live calendar |
| California | Tax deed | None (deed is final) | 0.76% | Live calendar |
| Colorado | Tax lien | Until the deed auction | 0.51% | Live calendar |
| Connecticut | Tax deed | 183 days | 2.14% | Live calendar |
| Delaware | Tax deed | 2 months | 0.57% | Live calendar |
| District of Columbia | Tax lien | 6 months | 0.56% | State guide |
| Florida | Lien certificate, then deed | Certificate: until the deed issues; deed sale: none after payment | 0.89% | Live calendar |
| Georgia | Redeemable deed | 1 year, then until barred | 0.92% | Live calendar |
| Hawaii | Tax deed | 1 year | 0.28% | State guide |
| Idaho | Tax deed | None after the sale (owner redeems before) | 0.69% | Live calendar |
| Illinois | Tax lien | 3 years (varies by property) | 2.27% | Live calendar |
| Indiana | Tax lien | 1 year | 0.85% | Live calendar |
| Iowa | Tax lien | ~1.8 years | 1.57% | State guide |
| Kansas | Tax deed | None after the sale (owner redeems before) | 1.41% | Live calendar |
| Kentucky | Tax lien | Until the court sale | 0.86% | Live calendar |
| Louisiana | Tax lien | 3 years | 0.55% | Live calendar |
| Maine | Tax deed | None after the sale (owner redeems before) | 1.36% | State guide |
| Maryland | Tax lien | Until a court judgment | 1.09% | State guide |
| Massachusetts | Tax lien | Until a court judgment | 1.23% | Live calendar |
| Michigan | Tax deed | None (deed is final) | 1.54% | Live calendar |
| Minnesota | Tax deed | None after the sale (owner redeems before) | 1.12% | Live calendar |
| Mississippi | Tax lien | 2 years | 0.81% | State guide |
| Missouri | Tax lien | 1 year | 0.97% | State guide |
| Montana | Tax lien | 3 years | 0.84% | State guide |
| Nebraska | Tax lien | 3 years | 1.73% | State guide |
| Nevada | Tax deed | None after the sale (owner redeems before) | 0.60% | State guide |
| New Hampshire | Tax deed | None after the sale (owner redeems before) | 2.18% | State guide |
| New Jersey | Tax lien | Until a court judgment | 2.49% | Live calendar |
| New Mexico | Tax deed | None (deed is final) | 0.80% | State guide |
| New York | Tax deed | None (deed is final) | 1.72% | Live calendar |
| North Carolina | Tax deed | None (deed is final) | 0.84% | Live calendar |
| North Dakota | Tax deed | None after the sale (owner redeems before) | 0.98% | Live calendar |
| Ohio | Tax lien | 1 year | 1.56% | Live calendar |
| Oklahoma | Tax deed | None after the sale (owner redeems before) | 0.90% | State guide |
| Oregon | Tax deed | None after the sale (owner redeems before) | 0.97% | State guide |
| Pennsylvania | Tax deed | None (deed is final) | 1.58% | Live calendar |
| Rhode Island | Tax deed | Until a court judgment | 1.63% | State guide |
| South Carolina | Redeemable deed | 1 year | 0.57% | Live calendar |
| South Dakota | Tax lien | 3 years | 1.32% | State guide |
| Tennessee | Tax deed | 1 year (varies by property) | 0.71% | Live calendar |
| Texas | Tax deed | 6 months (varies by property) | 1.80% | Live calendar |
| Utah | Tax deed | None (deed is final) | 0.63% | State guide |
| Vermont | Tax deed | 1 year | 1.90% | State guide |
| Virginia | Tax deed | None (deed is final) | 0.82% | Live calendar |
| Washington | Tax deed | None (deed is final) | 1.03% | Live calendar |
| West Virginia | Tax lien | Until the deed issues | 0.58% | State guide |
| Wisconsin | Tax deed | None after the sale (owner redeems before) | 1.85% | Live calendar |
| Wyoming | Tax lien | 4 years | 0.61% | State guide |
How to read this table
- System — what the county actually sells: the debt (lien) or the property (deed). A redeemable deed sells the property but lets the former owner buy it back for a set time; Florida sells a lien certificate first and auctions the deed later.
- Post-sale redemption — how long the prior owner can buy the property back after the sale. "None" means the deed is final (quiet title may still be needed for insurable title); "None after the sale" means the owner's chance to pay ended before the sale. Some windows end on an event, such as a court judgment or the deed being issued, rather than after a fixed time.
- Avg property tax — a proxy for how large opening bids run: higher-tax states accumulate bigger delinquencies faster.
Frequently asked questions
Which is better for beginners — tax liens or tax deeds?
Deeds are simpler to reason about: you bid on the property, you can inspect it, and in no-redemption states you own it outright. Liens are a yield play that requires patience through the redemption window and a foreclosure step if the owner never pays. Most beginners start in deed states with short or no redemption.
Which states have no redemption period after a tax deed sale?
The big ones are Arkansas, California, Florida, Idaho, Kansas, Michigan, Minnesota, New Hampshire — the deed is final at sale (the federal IRS 120-day window can still apply when a federal tax lien is attached). See the table above for every state.
How much interest do tax liens pay?
It is set by statute per state — for example Iowa runs 2% per month (24%/yr), Arizona up to 16%, Kentucky 12%. The rate on your certificate can also be bid down at competitive auctions. Each DeedFlex state page cites the statutory rate.
Where can I see actual upcoming tax sales?
The DeedFlex auction calendar lists upcoming tax deed and lien sales by state and county — dates, property counts, and registration deadlines, updated daily from county sources.