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States › Arkansas › Tax Sale Summary
There are 75 Counties in Arkansas. Arkansas became the 25th state on June 15, 1836. The state motto is "The People Rule".
Currently, Arkansas does not offer tax lien certificates, it is a tax deed state.
Summary: (a)(1) All lands upon which the taxes have not been paid for one (1) year following the date the taxes were due, October 10, shall be forfeited to the State of Arkansas and transmitted by certification to the Commissioner of State Lands for collection or sale. (Sec. 26-37-101), who may sell the property at a public auction following a two-year redemption period (Sec. 26-37-301).
Law: Arkansas Code of 1987, Title 26, Chapter 37, "Sale or Forfeiture of Real Property."
Contact: County Tax Collectors or Commissioner of State Lands
Interest Rate: N/A
Auction Type: Tax Deed. (a) If the tax-delinquent land is not redeemed within the thirty-day period, the Commissioner of State Lands shall issue a limited warranty deed to the land (Sec. 26-37-203).
Bidding Procedure: Higher purchase price bids are made. The highest bidder generally must pay all taxes, interest, penalties, and other costs (Sec. 26-37-201, Sec. 26-37-302). (a) Bidders may bid at the sale or mail their bid to the office of the Commissioner of State Lands. Bids shall be delivered at the appropriate place before the deadline established in the notice of sale.
(b) If no one bids at least the assessed value, the Commissioner may negotiate a sale. All negotiated sales shall have approval of the Attorney General of the State of Arkansas.
(c) The Commissioner shall conduct tax-delinquent sales in the county wherein the land is located, unless the Commissioner determines that there are not enough parcels of land to justify a sale in one (1) county only. In that case, the Commissioner may hold a tax-delinquent land sale in one (1) location and thereat sell land located in more than one (1) county if the counties wherein the lands are located are adjoining counties.
(d) The sales shall be conducted on the dates specified in the notices required by this subchapter.
(e) Unless the owners of record tender all taxes, penalties, interest, and costs due within thirty (30) days after the date of sale, a limited warranty deed will be issued by the Commissioner to the purchaser (Sec. 26-37-202).
Costs: Fees and costs payable by a purchaser at a tax sale include all costs of notices (Sec. 26-37-104) and The Commissioner of State Lands shall charge a twenty-five dollar ($25.00) collection fee for each deed issued by the Commissioner of State Lands, whether the land is redeemed or sold. (Sec. 26-37-105). The public notice shall contain the amount of taxes, interest, penalties, and other costs due on the land; (Sec. 26-37-201).
Redemption: An owner or other interested party may redeem tax-delinquent land at any time up until the tax sale (Sec. 26-37-301), as well as during the 30 days following the date of the sale (Sec. 26-37-202). A special redemption period applies for persons under disability, who have two years from the expiration of their disability to redeem their property (Sec. 26-37-305).
Deed Assigned at Foreclosure to: (a) If the tax-delinquent land is not redeemed within the thirty-day period, the Commissioner of State Lands shall issue a limited warranty deed to the land (Sec. 26-37-203)
Notes: Ninety (90) days after a public auction, parcels offered, but not sold, are available for sale through the Commissioner of State Lands office. You may request a list of properties available for a specific county by writing to the Commissioner of State Lands or by calling the Real Estate Division at 501-324-9422. The cost is fifty cents ($.50) per page. You will be invoiced for the list when it is mailed to you. The lists are now available on our website at http://www.cosl.org/ Please click on the "Publications" menu for easy access. The lists are updated daily.
Counties:
| County: | Population: | Bidding Type: | Auction Type: |
|---|---|---|---|
| Arkansas | 20,749 | Bid Up | Tax Deed |
| Ashley | 24,209 | Bid Up | Tax Deed |
| Baxter | 38,386 | Bid Up | Tax Deed |
| Benton | 153,406 | Bid Up | Tax Deed |
| Boone | 33,948 | Bid Up | Tax Deed |
| Bradley | 12,600 | Bid Up | Tax Deed |
| Calhoun | 5,744 | Bid Up | Tax Deed |
| Carroll | 25,357 | Bid Up | Tax Deed |
| Chicot | 14,117 | Bid Up | Tax Deed |
| Clark | 23,546 | Bid Up | Tax Deed |
| Clay | 17,609 | Bid Up | Tax Deed |
| Cleburne | 24,046 | Bid Up | Tax Deed |
| Cleveland | 8,571 | Bid Up | Tax Deed |
| Columbia | 25,603 | Bid Up | Tax Deed |
| Conway | 20,336 | Bid Up | Tax Deed |
| Craighead | 82,148 | Bid Up | Tax Deed |
| Crawford | 53,247 | Bid Up | Tax Deed |
| Crittenden | 50,866 | Bid Up | Tax Deed |
| Cross | 19,526 | Bid Up | Tax Deed |
| Dallas | 9,210 | Bid Up | Tax Deed |
| Desha | 15,341 | Bid Up | Tax Deed |
| Drew | 18,723 | Bid Up | Tax Deed |
| Faulkner | 86,014 | Bid Up | Tax Deed |
| Franklin | 17,771 | Bid Up | Tax Deed |
| Fulton | 11,642 | Bid Up | Tax Deed |
| Garland | 88,068 | Bid Up | Tax Deed |
| Grant | 16,464 | Bid Up | Tax Deed |
| Greene | 37,331 | Bid Up | Tax Deed |
| Hempstead | 23,587 | Bid Up | Tax Deed |
| Hot Spring | 30,353 | Bid Up | Tax Deed |
| Howard | 14,300 | Bid Up | Tax Deed |
| Independence | 34,233 | Bid Up | Tax Deed |
| Izard | 13,249 | Bid Up | Tax Deed |
| Jackson | 18,418 | Bid Up | Tax Deed |
| Jefferson | 84,278 | Bid Up | Tax Deed |
| Johnson | 22,781 | Bid Up | Tax Deed |
| Lafayette | 8,559 | Bid Up | Tax Deed |
| Lawrence | 17,774 | Bid Up | Tax Deed |
| Lee | 12,580 | Bid Up | Tax Deed |
| Lincoln | 14,492 | Bid Up | Tax Deed |
| Little River | 13,628 | Bid Up | Tax Deed |
| Logan | 22,486 | Bid Up | Tax Deed |
| Lonoke | 52,828 | Bid Up | Tax Deed |
| Madison | 14,243 | Bid Up | Tax Deed |
| Marion | 16,140 | Bid Up | Tax Deed |
| Miller | 40,443 | Bid Up | Tax Deed |
| Mississippi | 51,979 | Bid Up | Tax Deed |
| Monroe | 10,254 | Bid Up | Tax Deed |
| Montgomery | 9,245 | Bid Up | Tax Deed |
| Nevada | 9,955 | Bid Up | Tax Deed |
| Newton | 8,608 | Bid Up | Tax Deed |
| Ouachita | 28,790 | Bid Up | Tax Deed |
| Perry | 10,209 | Bid Up | Tax Deed |
| Phillips | 26,445 | Bid Up | Tax Deed |
| Pike | 11,303 | Bid Up | Tax Deed |
| Poinsett | 25,614 | Bid Up | Tax Deed |
| Polk | 20,229 | Bid Up | Tax Deed |
| Pope | 54,469 | Bid Up | Tax Deed |
| Prairie | 9,539 | Bid Up | Tax Deed |
| Pulaski | 361,474 | Bid Up | Tax Deed |
| Randolph | 18,195 | Bid Up | Tax Deed |
| Saline | 83,529 | Bid Up | Tax Deed |
| Scott | 10,996 | Bid Up | Tax Deed |
| Searcy | 8,261 | Bid Up | Tax Deed |
| Sebastian | 115,071 | Bid Up | Tax Deed |
| Sevier | 15,757 | Bid Up | Tax Deed |
| Sharp | 17,119 | Bid Up | Tax Deed |
| St. Francis | 29,329 | Bid Up | Tax Deed |
| Stone | 11,499 | Bid Up | Tax Deed |
| Union | 45,629 | Bid Up | Tax Deed |
| Van Buren | 16,192 | Bid Up | Tax Deed |
| Washington | 157,715 | Bid Up | Tax Deed |
| White | 67,165 | Bid Up | Tax Deed |
| Woodruff | 8,741 | Bid Up | Tax Deed |
| Yell | 21,139 | Bid Up | Tax Deed |
To report any updates, deletions or additions to the county list, please click here.
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