The governing law
Delaware sells redeemable deeds through a court-supervised sheriff sale, not tax lien certificates. The county tax collecting authority files a praecipe with the Prothonotary of the Superior Court, the delinquent taxes are entered as a judgment against the parcel, and the sheriff posts a monition on the property warning that it will be sold unless the judgment is paid within 20 days. After that the Prothonotary issues a writ of venditioni exponas and the county sheriff sells the parcel at public auction to the highest bidder. The Superior Court then approves or sets aside the sale, and the owner has 60 days from that approval to redeem by paying the purchaser the purchase price plus 15 percent and all costs. If nobody redeems, the purchaser petitions the Superior Court for an order directing the sheriff to deliver a deed, which vests the owner's title freed and discharged from liens and encumbrances.
9 Del. C. Chapter 87
Read the statuteCollection of Delinquent Taxes
9 Del. C. 8601
Read the statuteDue date for real estate and capitation taxes
9 Del. C. 8604
Read the statuteAbatement of taxes; penalty for the late payment; removal of delinquent real estate taxes from tax roll; payment plan for taxes
9 Del. C. 8704
Read the statuteSurvival of prior liens
9 Del. C. 8705
Read the statuteLien of taxes
9 Del. C. 8722
Read the statutePraecipe; judgment; monition
9 Del. C. 8725
Read the statuteIssuance and form of writ of venditioni exponas
9 Del. C. 8726
Read the statuteSales subject to approval of Department of Finance or Chief County Financial Officer; prequalification of bidders
9 Del. C. 8727
Read the statuteTitle of property sold
9 Del. C. 8728
Read the statutePetition by purchasers for deed of conveyance
9 Del. C. 8729
Read the statuteRedemption by owner
9 Del. C. 8731
Read the statuteRegularity of proceedings under venditioni exponas
9 Del. C. 8758
Read the statuteRedemption of real estate by owner after sale
9 Del. C. 8760
Read the statuteRight of redemption by lienholder
9 Del. C. 8776
Read the statuteApproval or disapproval of sale; redemption
Want the mechanics in plain English instead of statute numbers? See how to buy in Delaware, the redemption period, and the full Delaware walkthrough.
Statute citations verified Sep 25, 2026. Statutes are amended; always confirm the current text at the official link before you rely on it.
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.