Live data — updated October 13, 2026
Over-the-Counter Tax Deeds & Liens by State (2026)
Quick answer: What a county couldn't sell at its tax sale it often sells afterward, over the counter. In some states that is the property itself; in others (Arizona, Colorado, Florida, Kentucky, West Virginia, Nebraska, Maryland) it is a tax lien certificate, which the owner can still pay off, usually with interest. DeedFlex tracks 90,007 live OTC listings across 15 states right now.
Over-the-counter (also called county-held, struck-off, or lands available) is the quietest corner of tax-sale investing: in many states a set price and no bidding competition, available year-round instead of one sale day. Pick a state below for live counts and the counties holding the most inventory.
Live OTC inventory by state
| State | County-held listings live now |
|---|---|
| Arizona | 27,328 |
| Kentucky | 15,767 |
| Alabama | 15,090 |
| Florida | 7,761 |
| Mississippi | 6,267 |
| Colorado | 5,225 |
| Pennsylvania | 4,482 |
| Nebraska | 2,687 |
| Arkansas | 2,462 |
| Texas | 2,271 |
| Oklahoma | 215 |
| Minnesota | 186 |
| Maryland | 178 |
| Michigan | 57 |
| Missouri | 31 |
Counts update daily as counties add and sell inventory.
Frequently asked questions
What does over-the-counter (OTC) mean in tax sales?
Depending on the state, what is sold over the counter is either the property or the county's tax lien certificate. When nothing bids at the county tax sale, the county (or the state) keeps it ("struck off") and sells it afterward. In some states that is at a set minimum — back taxes plus costs — to the first qualified applicant, with no auction. Many work differently: Texas re-offers struck-off property at a public resale or by private sale (Tex. Tax Code 34.05), Alabama's State-held parcels are sold by the Department of Revenue on a price quote, Michigan and Minnesota at a county-set or appraised price, and Arkansas, Oklahoma, Pennsylvania, Missouri and West Virginia by bid or offer. Each state page says which.
Why would a property go unsold at auction?
Mostly obscurity, not defects: small rural counties get few bidders, some lists never circulate, and low-value parcels aren't worth a professional's trip. Plenty are genuinely rough — the same title and condition research applies as at auction.
Are OTC properties cheaper than auction properties?
Often — where there is no competitive bidding, the price stays at the minimum the state or county sets instead of getting bid up; for a lien certificate it is what is owed on it. Some states sell this inventory by bid or offer instead. The tradeoff is the inventory skews toward what bidders passed on, so research matters even more.