Lincoln County, AR tax sales

County offices

County notes

• •Lincoln County holds no tax sale of its own. The Collector bills the taxes and certifies unredeemed real estate to the Arkansas Commissioner of State Lands, which then advertises, catalogs and auctions the parcels. Call the Collector at (870) 628-5320 for a tax balance or a payoff figure before certification, and the Commissioner of State Lands Real Estate Office, 7003 Valley Ranch Drive, Little Rock, AR 72223, 501-324-9422, [email protected], for anything to do with the sale itself.
• •County seat is Star City. The Lincoln County Collector, Melissa Bumpass, is at 300 South Drew Street, Room 102, Star City, AR 71667, and the office handles tax search and payment online.
• •Current personal and real estate taxes are due March 1 and payable from March 1 through October 15. Personal property must be assessed between January 1 and May 31, personal taxes must be paid before or at the same time as real estate taxes, and partial payments are accepted on current taxes only.
• •The delinquent list runs in the newspaper rather than on a county web page. The Collector must deliver the list of delinquent lands to a legal newspaper of the county by December 1 each year, and the paper publishes it within seven days. Lincoln County notices, including those from the Star City Lincoln American, are searchable at no cost on the Arkansas public notices site. Once parcels are certified, the list to bid from is the Commissioner of State Lands Public Auction Catalog at cosl.org.
• •Plan on driving to Monticello. Lincoln is auctioned alongside Cleveland, Ashley, Bradley, Chicot, Desha and Drew counties in a single 10:00 a.m. regional sitting, and registration opens only one hour before it starts, so arrive early and bring payment in the exact amount.
• •This is a small, low-dollar offering. The August 4, 2026 Lincoln County session sold 18 parcels at prices from $181.76 to $6,000 and left four unsold, with delinquent taxes on those four running from $218.20 to $2,604.78. Most of the parcels sold were town lots in the 700 series rather than acreage, and the four unsold parcels opened for online bidding 30 days after the auction.

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.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

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.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

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.Ark. Code Ann. 26-37-205, order of distribution of sale money, the 10 percent capped at $500 administration retention, the former owner's claim to the remainder and the two-year escrow before escheatArk. Code Ann. 26-37-205Verified Aug 18, 2026

Governing statute

Ark. Code Ann. Title 26, Chapter 37Ark. Code Ann. 26-37-101, land unpaid one year after the October 15 due date is forfeited to the state and certified to the Commissioner of State Lands; tax-delinquent lands shall not be sold at the county levelArk. Code Ann. 26-37-101Verified Aug 18, 2026

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.

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