Tax Lien Certificates and Tax Deed Sales in Ohio OH


There are 88 Counties in Ohio. It became the 17th state on March 1, 1803. The state motto is "With God, all things are possible".

Currently, Ohio offers Ohio tax lien certificates and Ohio tax deeds. For tax lien certificates, investors get 18% per annum and a one year right of redemption.

Summary: Generally, the court may order each parcel delinquent in property tax to be sold, without appraisal, for not less than either of the following: (1) The fair market value of the parcel, as determined by the county auditor, plus the costs incurred in the foreclosure proceeding;(2) The total amount of the finding entered by the court, including all taxes, assessments, charges, penalties, and interest (Sec. 5721.19). Every tract of land and town lot, that has been advertised and offered for sale on two separate occasions, not less than two weeks apart, and not sold for want of bidders, shall be forfeited to the state. (Sec. 5723.01) The county auditor shall maintain a list of forfeited lands and shall offer such lands for sale annually, or more frequently if the auditor determines that more frequent sales are necessary. (Sec. 5723.04).

Counties having a population of at least 200,000, may collect delinquent taxes by selling tax lien certificates at public auction (Sec. 5721.31). Upon the sale and delivery of a tax certificate, such tax certificate vests in the certificate holder the first lien previously held by the state and its taxing districts under section 5721.10 of the Revised Code for the amount of taxes, assessments, interest, and penalty charged against a certificate parcel, superior to all other liens and encumbrances upon the parcel described in the tax certificate, in the amount of the certificate redemption price, except liens for delinquent taxes, assessments, penalties, interest, charges, and costs that attached to the certificate parcel prior to the attachment of the lien being conveyed by the sale of such tax certificate. (Sec. 5721.35). A county treasurer may, in the treasurer's discretion, negotiate the sale of any number of tax certificates with one or more persons, (Sec. 5721.33). Counties eligible to sell certificates include Butler, Cuyahoga, Franklin, Hamilton, Lake, Loraine, Lucas, Mahoning, Montgomery, Stark, Summit, and Trumbull counties.

Law: Ohio Revised Code, Title 57, Chapter 5721, "Delinquent Lands," and Chapter 5723, "Forfeited Lands."

Tax Sale List: Use Ohio Tax Sale Lists to search for Ohio tax lien certificates to buy or bid on. Generally most Ohio tax sale lists will identify the property owner, parcel number, legal description and the amount due. In some cases, the tax sale list may include the tax collectors assessed value of the property.

Contact: In all proceedings relating to delinquent and forfeited lands and the certification and sale thereof, the county auditor shall act as the agent of the state (Sec. 5721.09). The county treasurer shall compile a separate list, the list of parcels selected for tax certificate sales (Sec. 5721.31).

Interest Rate: Not applicable for deed sales because there is no right to redeem after the sale of foreclosed property (Sec. 5721.25). For sales of tax certificates, the maximum interest rate is 18% per annum simple interest (Sec. 5721.32).

Auction Type: Tax Deed Sale (Sec. 5721.19) or certificate (Sec. 5721.31), depending on the county population and discretion.

Bidding Procedure: All tax Foreclosed property is sold to the highest bidder at public auction, subject to the minimum bid requirements (Sec. 5721.19). The county treasurer, designee, or agent shall award the tax certificate to the person bidding the lowest certificate rate of interest. (Sec. 5721.32). Bids are placed in even increments of one-fourth of one per cent to the rate of zero per cent.

Costs: Costs included in the minimum bid amount for sales of foreclosed property include amount of the taxes, assessments, charges, penalties, and interest, and the costs incurred in the foreclosure proceeding instituted against it, which are due and unpaid (Sec. 5721.19). The treasurer shall set the fee at a reasonable amount that covers the treasurer's costs of administering the sale of the tax certificate (Sec. 5721.32).

Redemption Period: There is no right to redeem foreclosed property that is sold at a tax sale (Sec. 5721.25). At any time prior to payment to the county treasurer by the certificate holder to initiate foreclosure proceedings under division (B) of section 5721.37 of the Revised Code, the owner of record of the certificate parcel, or any other person entitled to redeem that parcel, may redeem the parcel by paying to the county treasurer an amount equal to the total of the certificate redemption prices of all tax certificates respecting that parcel plus the sum of taxes, assessments, penalties, charges, and interest charged against the parcel that have become due and payable since the date the last certificate was sold (Sec. 5721.38). At any time after one year from the date shown on the tax certificate as the date the tax certificate was sold, and not later than three years after that date, the certificate holder may file with the county treasurer a request for foreclosure on a form prescribed by the tax commissioner and provided by the county treasurer (Sec. 5721.37).

Deed assigned at Foreclosure to: Tax sale purchaser (Sec. 5721.19) or certificate holder (Sec. 5721.37), as applicable.

Notes:

 

Counties:


County:  Auction Type:  Bidding Type:  Population: 
Adams  Tax Deed & Tax Lien  Premium Bid 27,330
Allen  Tax Deed & Tax Lien  Premium Bid 108,473
Ashland  Tax Deed & Tax Lien  Premium Bid 52,523
Ashtabula  Tax Deed & Tax Lien  Premium Bid 102,728
Athens  Tax Deed & Tax Lien  Premium Bid 62,223
Auglaize  Tax Deed & Tax Lien  Premium Bid 46,611
Belmont  Tax Deed & Tax Lien  Premium Bid 70,226
Brown  Tax Deed & Tax Lien  Premium Bid 42,285
Butler  Tax Deed & Tax Lien  Premium Bid 332,807
Carroll  Tax Deed & Tax Lien  Premium Bid 28,836
Champaign  Tax Deed & Tax Lien  Premium Bid 38,890
Clark  Tax Deed & Tax Lien  Premium Bid 144,742
Clermont  Tax Deed & Tax Lien  Premium Bid 177,977
Clinton  Tax Deed & Tax Lien  Premium Bid 40,543
Columbiana  Tax Deed & Tax Lien  Premium Bid 112,075
Coshocton  Tax Deed & Tax Lien  Premium Bid 36,655
Crawford  Tax Deed & Tax Lien  Premium Bid 46,966
Cuyahoga  Tax Deed & Tax Lien  Premium Bid 1,393,978
Darke  Tax Deed & Tax Lien  Premium Bid 53,309
Defiance  Tax Deed & Tax Lien  Premium Bid 39,500
Delaware  Tax Deed & Tax Lien  Premium Bid 109,989
Erie  Tax Deed & Tax Lien  Premium Bid 79,551
Fairfield  Tax Deed & Tax Lien  Premium Bid 122,759
Fayette  Tax Deed & Tax Lien  Premium Bid 28,433
Franklin  Tax Deed & Tax Lien  Premium Bid 1,068,978
Fulton  Tax Deed & Tax Lien  Premium Bid 42,084
Gallia  Tax Deed & Tax Lien  Premium Bid 31,069
Geauga  Tax Deed & Tax Lien  Premium Bid 90,895
Greene  Tax Deed & Tax Lien  Premium Bid 147,886
Guernsey  Tax Deed & Tax Lien  Premium Bid 40,792
Hamilton  Tax Deed & Tax Lien  Premium Bid 845,303
Hancock  Tax Deed & Tax Lien  Premium Bid 71,295
Hardin  Tax Deed & Tax Lien  Premium Bid 31,945
Harrison  Tax Deed & Tax Lien  Premium Bid 15,856
Henry  Tax Deed & Tax Lien  Premium Bid 29,210
Highland  Tax Deed & Tax Lien  Premium Bid 40,875
Hocking  Tax Deed & Tax Lien  Premium Bid 28,241
Holmes  Tax Deed & Tax Lien  Premium Bid 38,943
Huron  Tax Deed & Tax Lien  Premium Bid 59,487
Jackson  Tax Deed & Tax Lien  Premium Bid 32,641
Jefferson  Tax Deed & Tax Lien  Premium Bid 73,894
Knox  Tax Deed & Tax Lien  Premium Bid 54,500
Lake  Tax Deed & Tax Lien  Premium Bid 227,511
Lawrence  Tax Deed & Tax Lien  Premium Bid 62,319
Licking  Tax Deed & Tax Lien  Premium Bid 145,491
Logan  Tax Deed & Tax Lien  Premium Bid 46,005
Lorain  Tax Deed & Tax Lien  Premium Bid 284,664
Lucas  Tax Deed & Tax Lien  Premium Bid 455,054
Madison  Tax Deed & Tax Lien  Premium Bid 40,213
Mahoning  Tax Deed & Tax Lien  Premium Bid 257,555
Marion  Tax Deed & Tax Lien  Premium Bid 66,217
Medina  Tax Deed & Tax Lien  Premium Bid 151,095
Meigs  Tax Deed & Tax Lien  Premium Bid 23,072
Mercer  Tax Deed & Tax Lien  Premium Bid 40,924
Miami  Tax Deed & Tax Lien  Premium Bid 98,868
Monroe  Tax Deed & Tax Lien  Premium Bid 15,180
Montgomery  Tax Deed & Tax Lien  Premium Bid 559,062
Morgan  Tax Deed & Tax Lien  Premium Bid 14,897
Morrow  Tax Deed & Tax Lien  Premium Bid 31,628
Muskingum  Tax Deed & Tax Lien  Premium Bid 84,585
Noble  Tax Deed & Tax Lien  Premium Bid 14,058
Ottawa  Tax Deed & Tax Lien  Premium Bid 40,985
Paulding  Tax Deed & Tax Lien  Premium Bid 20,293
Perry  Tax Deed & Tax Lien  Premium Bid 34,078
Pickaway  Tax Deed & Tax Lien  Premium Bid 52,727
Pike  Tax Deed & Tax Lien  Premium Bid 27,695
Portage  Tax Deed & Tax Lien  Premium Bid 152,061
Preble  Tax Deed & Tax Lien  Premium Bid 42,337
Putnam  Tax Deed & Tax Lien  Premium Bid 34,726
Richland  Tax Deed & Tax Lien  Premium Bid 128,852
Ross  Tax Deed & Tax Lien  Premium Bid 73,345
Sandusky  Tax Deed & Tax Lien  Premium Bid 61,792
Scioto  Tax Deed & Tax Lien  Premium Bid 79,195
Seneca  Tax Deed & Tax Lien  Premium Bid 58,683
Shelby  Tax Deed & Tax Lien  Premium Bid 47,910
Stark  Tax Deed & Tax Lien  Premium Bid 378,098
Summit  Tax Deed & Tax Lien  Premium Bid 542,899
Trumbull  Tax Deed & Tax Lien  Premium Bid 225,116
Tuscarawas  Tax Deed & Tax Lien  Premium Bid 90,914
Union  Tax Deed & Tax Lien  Premium Bid 40,909
Van Wert  Tax Deed & Tax Lien  Premium Bid 29,659
Vinton  Tax Deed & Tax Lien  Premium Bid 12,806
Warren  Tax Deed & Tax Lien  Premium Bid 158,383
Washington  Tax Deed & Tax Lien  Premium Bid 63,251
Wayne  Tax Deed & Tax Lien  Premium Bid 111,564
Williams  Tax Deed & Tax Lien  Premium Bid 39,188
Wood  Tax Deed & Tax Lien  Premium Bid 121,065
Wyandot  Tax Deed & Tax Lien  Premium Bid 22,908

To report any updates, deletions or additions to the county list, please click here.

Comments:


By Sandy Turkenburg on Thursday, October 01st 2009, 1:03 pm:
If the last tax payment on a piece of property was made in December,2008 and the taxes are 1 year in the rear after that payment in lake county ohio can anyone off the street have this property sent over for sale of back taxes. At 1 year. I always thought you had 2 years before you were at risk of loosing your land for not paying your property taxes. where can i find all the laws pertaining to forclosures due to back property taxes in lake county ohio i have talked to people in there office and gotten different answers from each person i talked to. I need to be able to understand the law and the risks. So I know if this property should be sold before it gets taken by the county. sureshotcleaning@gmail.com thank you


By Mike Miller on Friday, October 09th 2009, 3:50 am:
I saw the listing of properties entered in the Franklin County auction, scheduled for Oct. 16. I noticed that all of the minimum bids listed were 10% of what I assumed to be the fair market value of the home. There were actually three different numbers listed on the spreadsheet - one was the assessed value, one was listed as the fair market value, but the first number listed was somewhat close to the fair market value number, but not the same. What does that number mean and how does it determine the cost of the minimum bid? Also, when you win the bid, are you simply purchasing a lien on the property (at 18% interest) or are you purchasing the rights to a deed on the property with the intent of securing the property? Thanks for any assistance you can give me. God bless, Mike Miller, Phoenix, Arizona


By LJJ330 on Sunday, November 22nd 2009, 2:40 pm:
This listing says all tax foreclosed properties are sold at public auction. Tax Deed properties are sold individually and open to the public. Tax Lien Certificates are sold in blocks and are not open to the public.


By 75/71 on Tuesday, January 26th 2010, 12:44 am:
Where can I obtain information on when,and where these auction are held,and why are the tax lien certificates sold in blocks not open to the public. with the purchase of an tax deed does one take ownership of said property at that moment it is purchased


By SYLVESTER A FOX on Wednesday, June 02nd 2010, 1:01 am:
wow
super easy


By Juan Trevino on Tuesday, September 14th 2010, 5:21 pm:
Could you please e-mail a list of tax lien certificates for Cuyahoga, Franklin and Summit County? My E-mail address is juantrevino1972@yahoo.com. Thank you very much.


By Brian Estes on Friday, October 22nd 2010, 3:41 pm:
" Tax Lien Certificates are sold in blocks and are not open to the public.(LJJ330)"

This is correct. Only institutions can purchase tax lien certs in Ohio, not indivdual investors. Only sold in blocks! I'm glad you pointed that out.
B Estes
Columbus,OH


By Anonymous on Tuesday, January 11th 2011, 11:58 am:
"What does it mean by institutions" only can purchase tax lien certificate.
KSmith
Cleveland Ohio


By dbrown on Wednesday, March 02nd 2011, 11:16 am:
yes i started checking into this and found that only a couple of countys in ohio allow for tax lien purchases but have yet to find out which ones do.


By Andria on Thursday, April 21st 2011, 1:24 pm:
Please send me a current list of available properties on tax lien in Wayne and Erie county. My email is royalfunding@gmail.com




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