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Tax Sale Atlas

Indiana tax sales

Indiana tax sale statutes

These are the Indiana statutes that decide how tax lien certificates and tax deeds are sold. Each links to the official text so you can read the exact language before you rely on it.

The governing law

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.

  • IC 6-1.1-24

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    Sale of Real Property When Taxes or Special Assessments Become Delinquent

  • IC 6-1.1-25

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    Redemption of and Tax Deeds for Real Property Sold for Delinquent Taxes and Special Assessments

  • IC 6-1.1-24-5

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    Conduct of sale; parcels subject to sale; minimum sale price; sale by electronic means

  • IC 6-1.1-24-6.1

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    Public sale by county executive of certificates of sale; notice

  • IC 6-1.1-24-7

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    Payment of sale price; tax sale surplus fund

  • IC 6-1.1-24-9

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    Certificate of sale; contents; purchaser's lien; assignments

  • IC 6-1.1-24-1.5

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    Vacant or abandoned real property list; auction; notice

  • IC 6-1.1-25-2

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    Amount required for redemption

  • IC 6-1.1-25-4

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    Period for redemption; issuance of tax deed

  • IC 6-1.1-25-4.6

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    Petition to court for issuance of tax deed

  • IC 6-1.1-22-9

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    Tax installment due dates; exceptions; delinquent penalty

Want the mechanics in plain English instead of statute numbers? See how to buy in Indiana, the redemption period, and the full Indiana walkthrough.

Statute citations verified Jul 29, 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.

See how the law plays out by county

Statutes are statewide, but sale calendars and platforms are set county by county.

All Indiana countiesHow to buy, step by step