Each step below is drawn from Arkansas statute, not general advice. The exact sale dates, platform, and deposit amounts are set county by county, so confirm the specifics on your county page before you register.
New here? Most beginners start with a certificate (the lien path). The deed steps below apply once you hold a certificate long enough to force a sale, or you bid directly at a tax deed auction. Not sure which is for you? Start with tax lien vs tax deed.
Learn the timeline and lien priority
Arkansas property taxes are payable at the county collector's office between the first business day of March and October 15, and all taxes unpaid after October 15 are delinquent. 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. Understand this before you commit any money.
Collect interest or wait out redemption
Not applicable to investors. The 10 percent simple interest for each year of delinquency and the 10 percent penalty for each year of delinquency that a redeemer pays under Ark. Code Ann. 26-37-302 run to the county and the state, never to a certificate holder, and they begin accruing on October 16 in the year of delinquency. 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. To redeem, the owner pays All delinquent taxes, plus 10 percent simple interest for each year of delinquency, plus a 10 percent penalty for each year of delinquency, plus the costs incurred by the county and the Commissioner of State Lands. Penalties and interest begin accruing on October 16 in the year of delinquency. The Commissioner also charges a $25 collection fee against every parcel redeemed or sold, and the redeemer pays the redemption deed and recording fees. If they redeem, that payoff is your return; if they never do, the certificate becomes your path to the property.
Apply for a tax deed
Land whose taxes are unpaid for one year after the October 15 due date is forfeited to the state and certified to the Commissioner of State Lands, which must happen no later than July 1 of the following year. The Commissioner then publishes notice, mails notice to the owner and every interested party, and offers the parcel at a public auction whose date must be no earlier than one year after certification. The minimum bid is the delinquent taxes, penalties, interest, fees and costs of the sale as calculated by the Commissioner from the county's certification, and it is printed next to each parcel in the auction catalog. The published notice must say the parcel sells to the highest successful bidder if the bid is at least that amount, and each sale is made to the highest bidder for not less than the minimum. The Commissioner reserves the right to reject any or all bids.
Bid at the tax deed auction
The Commissioner of State Lands (a statewide constitutional office), not the county collector or the county clerk sells the property at public auction to the highest bidder. 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. At a live auction the full purchase price is due at the time of the sale, by personal or business check, certified funds, or credit or debit card; cash is not accepted and no time-payment plan is allowed. At the online unsold-property auction, the balance above the $100 earnest money is due in certified funds within 10 business days of the notification, and money must be in hand rather than postmarked. Missing the deadline forfeits the earnest money, cancels the sale and can bar the bidder from future auctions.
Or buy over the counter
You do not have to wait for an auction. Arkansas has no fixed-price over-the-counter counter, but it has the closest working equivalent, and it is where most of the year's inventory ends up. 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. Arkansas keeps no separate Lands Available list. Unsold parcels simply remain certified to the state in the Commissioner's care and stay on the unsold-property auction list until someone bids, the owner redeems, or the Commissioner removes them. The Commissioner reports every unsold-property and negotiated-price sale to the Legislative Council quarterly.
One more step: clear the title
Winning a tax deed does not hand you marketable title. Before you can resell to a normal buyer or insure the parcel, you will usually need a quiet title action, which takes months and costs money. Fold that cost into your maximum bid and read what you actually own after a tax deed before you bid. A tax deed also does not wipe out everything: select governmental and municipal liens can survive, and a federal tax lien carries a 120-day IRS redemption right, so check what survives a tax deed too.
New to this? Start with tax lien vs tax deed and the full Arkansas walkthrough, then value a parcel with the due diligence guide.
Steps 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.