When the sale is held
Not applicable. Nothing is struck to a bidder at the county stage. The county collector publishes the delinquent land list through a legal newspaper by December 1 each year, publishes a second notice 30 to 40 days before certification, and then transmits the unredeemed parcels to the Commissioner of State Lands by certification, no later than July 1 of the year after delinquency. Certification vests title in the State of Arkansas, not in a purchaser.
When taxes go delinquent
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.
What happens after the sale
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.
Leftover parcels between sales
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.
These dates are the statewide statutory schedule. The exact auction date, registration deadline, and platform are set county by county, so confirm them on the Arkansas county pages before you plan a bid. For the mechanics of the sale itself, see how to buy in Arkansas.
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.