Kosciusko County, IN tax sales
How tax lien certificate sales work in Kosciusko County, seat of Warsaw: sale calendar, auction platform, over-the-counter lists, and the offices that run each sale.
Verified Jul 30, 2026 against official county and state sources.
New here? Read how Indiana tax sales work, the difference between a lien and a deed, and redemption periods.
How Kosciusko County sells delinquent taxes
Tax certificate sale (lien)
- Run by
- Kosciusko County Treasurer's Office
- Frequency
- annual
- Typical timing
- The Treasurer's Tax Sales page states: "Kosciusko County's tax sale is scheduled each year in the month of October." The Auditor currently posts a "Tax Sale List for 10-19-2026 Sale" (list generated 07-17-2026), indicating an October 19, 2026 sale. The 2025 statutory notice read "Beginning 10:00 AM Local Time, October 28, 2025."
Registration and deposit
Bidders must register to be eligible to bid. The Treasurer's Tax Sales page directs bidders to sriservices.com. The county's tax sale notice states you may register online at https://sriservices.com/, that one registration covers every Indiana county SRI services, and that you should bring the completed registration form plus a W-9 (both printable from the registration site) on the morning of the sale. Bidders without computer access may register the morning of the sale. Arrive at least 30 minutes before the start time to receive a bid number. Under IC 6-1.1-24-5.1, a business entity registering to bid must provide a Certificate of Existence or Foreign Registration Statement from the Indiana Secretary of State to the Kosciusko County Treasurer.
Kosciusko County runs an in person, live tax sale in the Old Courtroom on the 3rd floor of the County Courthouse, so no online auction platform is confirmed as the operating format. The county's own notice does reserve a fallback: "At the discretion of local officials, the tax sale may switch to an online format. If those measures are taking place, the public auction will be conducted as an electronic sale under IC 6-1.1-24-2 (b) 10 at www.zeusauction.com commencing on the same date/time listed above." The same notice adds that "All location updates will be posted at www.sriservices.com prior to the tax sale," so confirm the format with the Treasurer before travelling. This is an Indiana certificate sale under IC 6-1.1-24: the buyer receives a tax sale certificate subject to the owner's right of redemption, and the County Auditor issues the tax deed. Direct questions on taxes owed to the Treasurer at (574) 372-2370 and questions on sale procedure and redemption to the Auditor at (574) 372-2326. The posted 2026 list carries 13 pages of parcels with both an "Amount To Remove From Sale" and a "Minimum Bid" per parcel. In person at the Kosciusko County Courthouse, Old Courtroom, 3rd Floor, 100 W Center St, Warsaw, IN 46580. The sale is administered by SRI Incorporated.
From lien to deed
Indiana holds no general public tax deed auction. Once the redemption period runs out, the certificate holder files a verified petition in the same court that entered the judgment of sale, and the court directs the county auditor to issue the deed. That petition must be filed no later than three months after the redemption period expires, or the purchaser's lien terminates. One narrow exception exists: real property a county, city, or town executive has certified as vacant or abandoned is auctioned separately, and there the county auditor deeds fee simple title straight to the highest bidder with no right of redemption.
Over-the-counter (leftover) purchases
Parcels that draw no bid at the treasurer's tax sale pass to the county executive, which acquires a lien for the minimum sale price and receives a tax sale certificate. The county executive may then adopt a resolution and offer those certificates at a separate advertised public sale, often called the commissioners' certificate sale, priced 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. This is a scheduled sale rather than a walk-in list, and redemption on a certificate bought this way is 120 days. Check the county auditor page for the next commissioners' certificate sale date.
New to this path? Read how over-the-counter certificates work.
County offices
Tax Collector (runs the certificate sale)
Notes for Kosciusko County
- The Treasurer's Office fax is (574) 265-2919 and public hours are 8:00 AM to 4:30 PM Monday through Friday. The office is on the second floor of the courthouse. The Treasurer of record on the county site is Michelle Puckett.
- The Kosciusko County Auditor's Office is at 100 W Center St, Room 220, Warsaw, IN 46580, phone (574) 372-2323, open Monday through Friday 8:00 AM to 4:30 PM. The Auditor posts the tax sale list, the Tax Sale Buyer Handout, and the statutory tax sale advertisements, and handles sale procedure and redemption questions. The tax sale page also lists a separate Auditor contact number of (574) 372-2326 for procedure and redemption.
- Minimum bid is set by statute and equals delinquent taxes and special assessments, plus current year taxes and assessments due and payable, plus penalties, plus $25 for postage and publication and any other county costs directly attributable to the sale, plus unpaid costs from a prior tax sale under IC 6-1.1-24-2(c).
- Redemption terms in the county notice: 110% of the minimum bid if redeemed within six months of sale, 115% if redeemed after six months, plus the overbid amount above the minimum bid with 5% per annum interest on that overbid, plus any post sale taxes and assessments paid by the purchaser with 5% per annum interest. The 2025 notice set the certificate redemption deadline at one year after the sale date, and roughly 120 days for parcels struck to the county.
- The Auditor and Treasurer apply to the Kosciusko County Circuit Court for judgment before the sale (the 2025 notice used an on or after date of 10/10/2025), and the county reserves the right to withhold any parcel listed in error or that becomes ineligible before or during the sale.
- Since a 2019 change in Indiana law the tax sale notice runs only once in newspapers, and the county directs bidders to www.kosciusko.in.gov for subsequent notices. The Auditor Advertisements page is where the first, second, and third tax sale advertisements are posted each year.
- The Auditor Advertisements page also carries a separate Commissioner's Certificate Sale advertisement, the IC 6-1.1-24-6.1 sale of certificates the county holds after parcels went unsold at the regular tax sale. That is a distinct event from the October tax sale.
- Third party aggregator sites publish Kosciusko sale dates and property lists. Treat them as unofficial. The county's own Auditor page and SRI are the authoritative sources for the list and any format or location change.
Indiana statewide rules
- 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.
- Surplus proceeds
- The treasurer applies the payment first to the taxes, assessments, penalties, and costs in the minimum bid, then to other delinquent property taxes, then deposits the remainder in a tax sale surplus fund. The owner of record at the time the parcel was certified for sale, or the purchaser on a redemption, may file a verified claim against that fund. Unclaimed surplus transfers to the county general fund three years after it was received.
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.
Frequently asked questions
Does Kosciusko County, Indiana sell tax liens or tax deeds?
- Kosciusko County follows Indiana's tax lien state system.
When is the Kosciusko County tax certificate sale?
- The Treasurer's Tax Sales page states: "Kosciusko County's tax sale is scheduled each year in the month of October." The Auditor currently posts a "Tax Sale List for 10-19-2026 Sale" (list generated 07-17-2026), indicating an October 19, 2026 sale. The 2025 statutory notice read "Beginning 10:00 AM Local Time, October 28, 2025.". Registration and bidding happen on the county's online platform. Always confirm the exact date with the Tax Collector before the sale.
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.
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