County-held certificates
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.
Lands available for taxes
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.
Either route skips the live auction, which means these are the parcels nobody bid on, so the due diligence matters even more. The national over-the-counter guide has the full cross-state playbook.
Verified Aug 18, 2026 against Arkansas 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.