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Tax Sale Atlas

Boone County, AR tax sales

How tax deed sales work in Boone County, seat of Harrison: sale calendar, auction platform, over-the-counter lists, and the offices that run each sale.

New to tax sales? Read how Arkansas tax sales work or look terms up in the glossary.

Next sale
Once a year at a live regional auction held in Harrison.
Format
In person
Registration
Registration opens one hour before the auction at the sale site and costs nothing.
County office
(870) 741-6646
Every displayed fact carries a source badge. Verified Aug 22, 2026 against official county and state pages.How we verify
On this page

How Boone County sells delinquent taxes

No tax lien certificate sale

Arkansas sells no tax lien certificates to investors, and Ark. Code Ann. 26-37-101(a)(2) states that tax-delinquent lands shall not be sold at the county level.

Tax deed sale

In person
Run by
Arkansas Commissioner of State Lands. Boone County does not conduct the sale; the Boone County Collector certifies unredeemed parcels to the Commissioner, who sets the date, publishes the catalog and auctions the deed.
Frequency
annual
Typical timing
Once a year at a live regional auction held in Harrison.
Registration
Registration opens one hour before the auction at the sale site and costs nothing.
Sale list
Boone County auction catalog with parcel numbers and minimum bids
When it runs
Once a year at a live regional auction held in Harrison. The Commissioner's catalog lists the current sale as "8/25/2026 10:00 AM" at the "SIGNATURE BANK COMMUNITY ROOM - SIDES A& B, 303 N MAIN ST" in Harrison. The same room has hosted the Boone County sale at 10:00 a.m. on July 30, 2024 and September 3, 2025, so expect a mid-summer to early-fall date and confirm the year's date in the Public Auction Catalog.
Registration and deposit

Registration opens one hour before the auction at the sale site and costs nothing. Fill out a numbered bidder card, hand it to a Commissioner of State Lands employee and keep the matching half as your bidder number. Parcels are called in sale number order from the Boone County catalog, and the minimum bid on each is the taxes, interest, penalty and costs due as of the sale date. The winning bidder pays in full, in the exact amount, immediately after the auction; no time is allowed to leave and collect funds. Cash is not accepted. Personal or business checks, cashier's checks, money orders and credit or debit cards are, with a 4 percent non-refundable card processing fee.

Sale format and venue
The Commissioner issues a limited warranty deed, records it with the Boone County Circuit Clerk and forwards it to the buyer. It passes only the interest the state held, with no guarantee of usability, accessibility, existence or clear title, and city liens, improvement district assessments and property owners' association fees usually transfer with the parcel. A 90-day litigation period runs from the date the deed is issued, so hold off on major improvements until it closes. The Boone County catalog lists each parcel with the owner name, legal description, parcel number, interested parties and the tax amount that sets the minimum bid, and many entries sit in the Diamond City and Lead Hill lake subdivisions with suburban improvement district or volunteer fire district interests attached. Owners can redeem up to the sale, so parcels drop off the list late and some show as cancelled. Anything that draws no qualifying bid moves to the Commissioner's online post-auction sale 30 days after the live auction, where the first $100 is charged to the winner's card and the balance is due within 10 business days. Live in-person auction conducted by the Commissioner of State Lands at the Signature Bank Community Room, Sides A and B, 303 N Main Street, Harrison. Boone County parcels are called in the same session as Searcy, Newton and Marion counties.
Source: Boone County auction catalog, Arkansas Commissioner of State Lands· Verified Aug 22, 2026

Boone County tax sale list and auction calendar

For Boone County tax sale 2026 searches, use the county-run sources below rather than a copied parcel list, and confirm the parcel, registration cutoff, deposit, and payment deadline against the county before you bid.

  1. Get the advertised list

    Use Boone County auction catalog with parcel numbers and minimum bids for the current advertised parcels, then recheck it before the auction.

  2. Register to bid

    Registration opens one hour before the auction at the sale site and costs nothing. Full requirements are in the sale card above.

  3. Sale day

    Once a year at a live regional auction held in Harrison. The sale is live and in person; there is no online bidding platform. Confirm the venue and hour with the county office before you go.

  4. Confirm with the office

    If the list, platform, and notice disagree, use Arkansas Commissioner of State Lands. Boone County does not conduct the sale; the Boone County Collector certifies unredeemed parcels to the Commissioner, who sets the date, publishes the catalog and auctions the deed. as the source to confirm which parcels are actually offered.

Before you bid in Boone County

  1. Start with the live sale list

    Pull the current advertised parcels from Boone County auction catalog with parcel numbers and minimum bids. Lists can change before the sale, so recheck the county source before you price a parcel.

  2. Confirm registration and deposit

    Registration opens one hour before the auction at the sale site and costs nothing. Fill out a numbered bidder card, hand it to a Commissioner of State Lands employee and keep the matching half as your bidder number. Parcels are called in sale number order from the Boone County catalog, and the minimum bid on each is the taxes, interest, penalty and costs due as of the sale date. The winning bidder pays in full, in the exact amount, immediately after the auction; no time is allowed to leave and collect funds. Cash is not accepted. Personal or business checks, cashier's checks, money orders and credit or debit cards are, with a 4 percent non-refundable card processing fee.

  3. Check the state rules that change the bid

    Read the Arkansas due-diligence checklist before bidding. Redemption, liens that survive a tax deed, title cleanup, and payment deadlines can change what a parcel is worth.

  4. Set a walk-away number

    Work out what the parcel is actually worth with the rural land value estimator, then turn it into a ceiling with the tax deed max-bid calculator.

Over-the-counter (leftover) purchases

Thirty calendar days after the live auction, every parcel that drew no qualifying bid moves to the Commissioner's online unsold-property auction and stays there until it sells, is redeemed, or is withdrawn. Nothing is priced over a counter: the first online bid starts a 30-calendar-day auction period that closes at 8:00 p.m. Central on the thirtieth day, other registered bidders may outbid during it, and the Commissioner mails the owner and interested parties notice when the first bid arrives. Within two years of the live auction the reserve stays at the taxes, penalty, interest, fees and costs; two years or more after it, the Commissioner may negotiate a price he determines is in the best interest of the state and the local taxing units. Online bidders must pass an identity check as a United States resident and keep a card on file; the winner's card is charged $100 in earnest money immediately and the balance is due in certified funds within 10 business days.

Commissioner of State Lands post-auction sales (search by county)

New to this path? Read how over-the-counter purchases work.

Use the arrow keys to switch between these sections.

County offices

Tax sale office

Boone County Collector

(870) 741-6646

P.O. Box 1152, Harrison, AR 72602, walk-in office at 220 N. Arbor Drive, Harrison

Official website

County notes

  • Boone County runs no tax sale of its own. The collector bills, penalizes and certifies; the Commissioner of State Lands takes over from certification onward, including redemption payments and the auction itself.
  • The Harrison session sells four counties in one sitting, Searcy, Newton, Marion and Boone. Note your Boone County sale numbers from the catalog so you are ready when that block is called.
  • Research is on the buyer. The state guarantees nothing about access, condition or title, and the Commissioner points bidders to the assessor's property cards linked from each catalog parcel number as a starting point only.

Arkansas rules

Redemption
The clock is long even though the deadline is hard. 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.
Deed deposit
There is no statutory bidder deposit at the live auction and no registration fee. Registration opens one hour before the sale at the sale site against a photo ID and a driver's license number, and the successful bidder tenders the full purchase price at the time of the sale. The online unsold-property auction works differently: registration requires identity verification and a card on file, and the winning bidder's card is charged $100 in earnest money immediately on notification.
Surplus proceeds
Money above the taxes, fees, penalties, interest and costs due at the time of sale is excess proceeds. Within one year of receipt the Commissioner pays penalties, collection fees and sale costs to his own office and the delinquent taxes, interest and costs to the county. The remainder is held for one year from the date of the limited warranty deed, then applied on application to delinquent personal property taxes, state tax certificates of indebtedness and delinquent solid waste assessments. Of whatever is left, 10 percent up to a maximum of $500 goes to the Commissioner for administering the distribution and the rest is payable to the former owner on a complete claim packet. Excess proceeds are held two years and then escheat by operation of law to the county. A former owner, part owner or interested party who buys the parcel at the tax sale is not entitled to any distribution, and a third-party recovery agent's fee may not exceed 10 percent.
Governing statute
Ark. Code Ann. Title 26, Chapter 37

A tax deed does not convey marketable title. Most buyers file a quiet title action before they can resell or insure the property. See the due diligence guide.

See the full Arkansasrules and every county →

Frequently asked questions

Does Boone County, Arkansas sell tax liens or tax deeds?

Tax deeds. Arkansas sells no tax lien certificates to investors; the Commissioner of State Lands sells the property itself at a public tax sale.

How often does Boone County hold tax deed sales?

Boone County holds its tax deed sale once a year. Once a year at a live regional auction held in Harrison. Each sale is scheduled and advertised in advance, so check the county's tax deed calendar for the next posted date.

I own a property in this sale. Can I stop it?

Often yes, by paying the overdue taxes, interest, and costs before the deadline. Arkansas's redemption rule: Until 4:00 p.m. Central time on the last business day before the sale date. There is no redemption after the sale. Call the Arkansas Commissioner of State Lands. Boone County does not conduct the sale; the Boone County Collector certifies unredeemed parcels to the Commissioner, who sets the date, publishes the catalog and auctions the deed. as early as possible for your exact payoff and options; deadlines are strict. Free help: lawhelp.org lists legal aid programs, and consumerfinance.gov lists HUD-approved housing counselors.

Where can I find the Boone County tax sale list?

Boone County posts its tax sale list at cosl.org. Lists go up ahead of each sale and keep changing until the sale date, so confirm every parcel against the county's legal advertisement before you bid.

Verified Aug 22, 2026 against official county and state sources.

Tax Sale Atlas publishes educational information about public tax sale processes. This is not legal, financial, or investment advice. Rules, dates, and fees change; confirm with the county office before you bid.

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Arkansas tax salesDue diligence guide
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