Arkansas tax lien & tax deed sales

The county collector holds the delinquent land for one year after the October 15 delinquency date, certification to the Commissioner of State Lands follows no later than July 1 of the next year, and the sale date must be no earlier than one year after certification, so an owner normally has more than two years from the missed payment. What the owner does not get is any post-sale window. The Commissioner's office states that, effective July 1, 2023, parcels sold through its office cannot be redeemed and all sales are final, at live auctions and through the online unsold-property auction alike. Payment has to be received by the 4:00 p.m. deadline; postmarks are not accepted. A quoted redemption figure holds for 30 days unless the parcel sells, the county amends its records, or further costs accrue.Ark. Code Ann. 26-37-302, the redemption and purchase figure: all delinquent taxes plus 10 percent simple interest per year of delinquency, a 10 percent penalty per year of delinquency, and county and Commissioner costs, accruing from October 16Ark. Code Ann. 26-37-302Verified Aug 18, 2026

The collector adds a 10 percent penalty. Taxes assessed on real property bind the property and take preference over all judgments, executions, encumbrances and liens whenever created, and the lien attaches from the first Monday of January of the assessment year, which is what makes a completed Arkansas tax deed senior to most private encumbrances. The county collector then holds the delinquent land for one year and, if it is still not redeemed, certifies it to the Commissioner of State Lands no later than July 1 of the following year, at which point title vests in the State of Arkansas in the Commissioner's care.Ark. Code Ann. 26-36-201, taxes payable between the first business day of March and October 15; unpaid after October 15 they are delinquent and carry a 10 percent penaltyArk. Code Ann. 26-36-201Verified Aug 18, 2026

Thirty calendar days after the live auction, every parcel that drew no qualifying bid goes onto the Commissioner's unsold-property auction list at auction.cosl.org and stays there indefinitely. Nothing happens until someone bids: the first online bid starts a 30-calendar-day auction period that closes at 8:00 p.m. Central on the thirtieth day, other bidders can outbid during that window, and the Commissioner mails the owner and interested parties notice of the sale and their right to redeem when the first bid lands. For the first two years after the live auction the reserve stays at the taxes, penalty, interest, fees and costs. Two years or more after the live auction the sale becomes a negotiated-price auction and the Commissioner may set a price he determines to be in the best interest of the state and the local taxing units, which is where prices fall below the tax bill.Ark. Code Ann. 26-37-202, in-person auction held in the county where the parcel sits, online unsold-property auction for parcels that draw no qualifying bid, negotiated-price sale after two years, and redemption cut off at 4:00 p.m. CST the last business day before the saleArk. Code Ann. 26-37-202Verified Aug 18, 2026