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Indiana tax lien & tax deed sales

Indiana is a tax-lien state. Each year the county treasurer sells delinquent parcels at a public auction held under a court judgment and order for sale, and the county auditor issues the winning bidder a certificate of sale. Indiana does not pay simple annual interest. Redemption pays a flat penalty on the minimum bid, 110 percent within six months of the sale and 115 percent after six months, plus 5 percent per year on the amount bid above the minimum and on any taxes the buyer pays afterward. The owner has one year to redeem. If nobody redeems, the certificate holder petitions the court within three months and the county auditor issues a tax deed. The process is governed by IC 6-1.1-24 and IC 6-1.1-25.

Rules verified Jul 29, 2026 against Indiana Statutes.

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Tax lien certificates

You pay the overdue taxes and receive a certificate that earns a return set by statute. Bidders compete on price by bidding above the minimum, and a premium paid above that minimum changes what you actually earn. Compare bidding methods to see how that changes what you earn.

Bidding method: Premium bid
Maximum rate: 15% of the amount paid maximum, as a flat statutory penalty
Minimum return: 10% statutory penalty at redemption
Sale timing: Indiana fixes no calendar month for the sale. The county treasurer certifies the delinquency list to the auditor no later than 51 days after the first tax payment due date, the auditor publishes notice once a week for three consecutive weeks, and the court enters judgment and the order for sale no later than three days before the advertised sale date. Counties set their own sale dates within that chain.
Certificate life: Expires 1.25 years after issuance

Indiana bids up, not down. The treasurer sells to the highest bidder at public auction, and no parcel may sell for less than the statutory minimum bid, which is the delinquent taxes and special assessments, the taxes due in the year of sale, all penalties, the county's cost of sale, unpaid costs from a prior sale, and reasonable collection expenses. Anything paid above that minimum is the overbid, and the overbid earns only 5 percent per year, so a large premium dilutes the return.

Redemption, delinquency, and over-the-counter at a glance

Redemption

The standard period is one year after the date of the treasurer's tax sale. Several tracks run 120 days instead: a certificate bought at the county executive's certificate sale, a lien the county executive holds that was never sold on, a sale to a purchasing agency qualified under IC 36-7-17 or IC 36-7-17.1, a certificate the county executive assigns to another political subdivision, and a parcel that was not offered at the tax sale at all. Property on the county auditor's vacant and abandoned list carries no right of redemption after its sale. A county treasurer may also extend redemption by agreement with the owner, in which case the extended period ends one year after the date of that agreement.

Pays: 110 percent of the minimum bid if redeemed within six months of the sale, or 115 percent if redeemed after six months and within one year, plus 5 percent per year on the amount the purchase price exceeded the minimum bid, plus all taxes and special assessments the buyer paid after the sale with 5 percent per year on them, plus certified attorney fees and notice costs and title search costs, plus any taxes and penalties that went delinquent after the sale. On a certificate bought at the county executive's certificate sale the payoff is instead the last minimum bid, 10 percent of the price paid for the certificate, notice and title costs, post-sale taxes with 10 percent per year, and the county's costs of that sale.

Delinquency

Indiana property taxes assessed for a year are due in two equal installments on May 10 and November 10 of the following year. A late payment adds a 5 percent penalty if the bill is paid within 30 days of the due date and no prior delinquency exists on the parcel, otherwise 10 percent, and an added 10 percent attaches on the day after each installment due date in later years while the taxes stay unpaid. The state holds a lien on each tract for its property taxes from the assessment date, and that lien is superior to all other liens, which is what makes an Indiana certificate senior collateral.

Over-the-counter

When a parcel draws no bid at the treasurer's tax sale, the county executive acquires a lien for the minimum sale price and the auditor issues it a tax sale certificate, giving the county the same rights as a purchaser. The county executive may then adopt a resolution offering those certificates to the public at a separate advertised sale, and may price them below the minimum bid that failed at the tax sale. Notice runs once a week for three consecutive weeks, with the final advertisement at least 30 days before the sale date. This is a scheduled public sale rather than a walk-in over-the-counter list, and the redemption period on a certificate bought this way is 120 days.

Indiana keeps no separate lands-available list. Once a county takes title by tax deed, the county executive may dispose of the property under IC 36-1-11, transfer it to the redevelopment commission, or hold and maintain it for later sale.

Governing statutes

IC 6-1.1-24 IC 6-1.1-25 IC 6-1.1-24-5 IC 6-1.1-24-6.1 IC 6-1.1-24-7 IC 6-1.1-24-9 IC 6-1.1-24-1.5 IC 6-1.1-25-2 IC 6-1.1-25-4 IC 6-1.1-25-4.6 IC 6-1.1-22-9

All 92 Indiana counties

Sales are organized by county. Search your city or county, or filter by whether the tax deed sale runs online or in person. Each row shows the certificate-sale platform for quick comparison.

Frequently asked questions

Does Indiana sell tax liens or tax deeds?: Indiana sells tax liens. The county treasurer auctions delinquent parcels each year under a court order of sale and the county auditor issues the winning bidder a certificate of sale. There is no general public tax deed auction. A holder who is not redeemed petitions the court and the auditor issues a tax deed. The one exception is real property certified as vacant or abandoned, which is auctioned for a deed with no right of redemption.
What return does an Indiana tax sale certificate pay?: Indiana pays a flat penalty rather than annual interest. Redemption within six months of the sale returns 110 percent of the minimum bid, and redemption after six months and within one year returns 115 percent. On top of that, 5 percent per year accrues on the amount bid above the minimum and on any taxes the buyer pays after the sale. Because the penalty applies only to the minimum bid, bidding a large premium lowers the blended return.
How long is the redemption period in Indiana?: One year from the date of the treasurer's tax sale. Certificates bought at a commissioners' certificate sale, liens the county executive holds that were never sold on, sales to a qualified purchasing agency, and parcels that were never offered at the sale all carry a 120-day period instead. Property on the county auditor's vacant and abandoned list has no right of redemption at all.

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