- Does Arkansas sell tax liens or tax deeds?
- Tax deeds. Arkansas sells no lien certificates to investors. Land that stays delinquent for a year after the October 15 due date is forfeited to the state and certified to the Commissioner of State Lands, and Ark. Code Ann. 26-37-101 states that tax-delinquent lands shall not be sold at the county level. The Commissioner auctions the parcel and issues a limited warranty deed to the buyer.
- Who runs tax sales in Arkansas, the county or the state?
- The state. County collectors handle billing, the delinquent list and certification, but the auction itself belongs to the Commissioner of State Lands, a statewide office. The Commissioner holds the in-person auction in the county where the parcel is located, or in one location covering several adjoining counties when a single county has too few parcels to justify its own sale.
- How long is the redemption period in Arkansas?
- There is no post-sale redemption. An owner may redeem up until 4:00 p.m. Central time on the last business day before the sale date, and payment must be received by then. The practical runway is long, though: one year of county holding after the October 15 delinquency, certification no later than July 1 of the next year, and a sale date no earlier than one year after certification.
- What does it cost an Arkansas owner to redeem?
- All delinquent taxes, plus 10 percent simple interest for each year of delinquency, plus a 10 percent penalty for each year of delinquency, plus county and Commissioner costs. Interest and penalties start accruing on October 16 in the year of delinquency. That money goes to the county and the state, not to any investor, because Arkansas has no certificate holder to pay.
- What is the minimum bid at an Arkansas tax deed auction?
- The delinquent taxes, penalties, interest, fees and the costs of the sale, calculated by the Commissioner of State Lands from the county's certification and printed beside each parcel in the auction catalog. Each parcel sells to the highest bidder at or above that figure, and the Commissioner may reject any or all bids.
- What title does an Arkansas tax deed buyer receive?
- A limited warranty deed from the Commissioner of State Lands, which the office records in the county and then forwards to the buyer. It transfers only the interest the state held, with no guarantee of usability, accessibility, existence or clear title. City liens, improvement district taxes and property owners' association assessments commonly survive. Any action contesting the conveyance must be brought within 90 days of the deed, so most buyers wait out that window before improving the property and file a quiet title action before reselling.
- Can you buy Arkansas tax-delinquent land after the auction?
- Yes, and this is where most inventory sits. Thirty days after the live auction, unsold parcels move to the online unsold-property auction at auction.cosl.org. The first bid opens a 30-day window that closes at 8:00 p.m. Central, and other bidders can compete during it. Within two years of the live auction the reserve is the full tax bill plus penalties, interest and costs; after two years the Commissioner may negotiate a price he determines is in the best interest of the state and the local taxing units.
- What happens to sale money above the taxes owed in Arkansas?
- It becomes excess proceeds. The Commissioner first covers penalties, collection fees and sale costs and pays the county its taxes, interest and costs, then holds the remainder for a year from the deed date for personal property taxes, state certificates of indebtedness and solid waste assessments. Of what is left, 10 percent up to $500 goes to the Commissioner for administration and the balance is payable to the former owner on a complete claim. Unclaimed excess proceeds escheat to the county after two years, and a recovery agent may not charge more than 10 percent.
- How and when do you pay for an Arkansas tax deed?
- At a live auction the full purchase price is due at the time of the sale by personal or business check, certified funds, or card; cash is not accepted and there is no payment plan, so bring the exact amount. Online, the winner's card is charged $100 in earnest money immediately and the balance is due in certified funds within 10 business days, with the money in hand rather than postmarked. A dishonored payment lets the Commissioner cancel the deed and charge a penalty of the greater of 10 percent of the instrument or $20.
Verified Aug 18, 2026 against Arkansas statutes.
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.