Polk County, AR tax sales

County offices

County notes

• •Polk County's tax-delinquent land is auctioned in Mena, the county seat, but the sitting is regional: the Commissioner of State Lands calls Sevier, Polk, Montgomery, Pike and Howard County parcels in one 10:00 a.m. session at Avalon Keep Botanical Gardens Event Center, 4671 AR-8. Polk bidders travel the least of the five counties, and this is the final auction on the Commissioner's 2026 statewide calendar.
• •The Polk County book spans a wide price range. The 9/23/2026 catalog carries 54 entries numbered 11083 through 11136, 16 of them already cancelled, leaving 38 live parcels with minimum bids from $188.36 to $265,649.62. Most sit between a few hundred and a few thousand dollars, so the county mixes cheap rural tracts with a handful of large-balance parcels that justify a full title search.
• •Polk County publishes no county government website, no tax sale calendar and no delinquent parcel list of its own. Track the next date and the parcel list in the Commissioner of State Lands Public Auction Catalog at cosl.org, where each parcel number links to the assessor's property card, and call the Polk County Collector at 479-394-8110 for a parcel's tax status or payoff figure. The Commissioner also publishes a legal notice in the county newspaper ahead of each sale.
• •Bring payment in the exact amount to the live auction. The Commissioner accepts no cash, adds a 4% processing fee on card payments, and requires payment in full before you leave the room, with no time allowed to travel to a bank. Anything left unsold opens for online bidding at auction.cosl.org 30 days after the September 23, 2026 sitting, where the first $100 of a winning bid goes on your card and the balance is due within 10 business days.
• •Do your own lien search before bidding. The Commissioner notifies interested parties it can identify but warrants nothing about title, and city liens, improvement district assessments and property owner association fees generally follow the property to the new owner. Recorded liens and encumbrances are filed with the Polk County Circuit Clerk in Mena, and the Assessor at 479-394-8157 holds the property cards and plat detail for the rural tracts that make up most of this list.

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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