The governing law
Kansas is a tax deed state, and the sale is a court proceeding rather than an administrative auction. No Kansas county sells tax lien certificates to investors. Real estate on which taxes are still unpaid after May 10 is listed by the county treasurer in July, advertised for three weeks, and then bid off to the COUNTY itself on or after the first Tuesday of September. The county holds the parcel for one, two, or three years depending on what the parcel is, and the owner can redeem during that window. If nobody redeems, the board of county commissioners orders the county counselor or county attorney to file a judicial tax foreclosure petition in the district court under K.S.A. 79-2801. The court determines the amount of the lien, declares it a first and prior lien, and orders the parcel sold. The clerk issues an order of sale to the SHERIFF, who publishes notice for three consecutive weeks and sells the parcel at public auction to the highest and best bid. The auction is not the end of it: the sheriff returns the sale to the court, the court must CONFIRM it, and only then does the sheriff execute and record the deed that passes fee simple title. The process is governed by K.S.A. Chapter 79, Article 28 (79-2801 et seq.), with the redemption clock set by K.S.A. 79-2401a.
K.S.A. Chapter 79, Article 28 (79-2801 et seq.)
Read the statuteJudicial Foreclosure and Sale of Real Estate
K.S.A. 79-2004
Read the statuteTime for payment of real estate taxes; interest, when
K.S.A. 79-2301
Read the statuteReal estate subject to sale
K.S.A. 79-2302
Read the statuteListing of real estate subject to sale, contents; notice of sale, contents
K.S.A. 79-2303
Read the statutePublication of listing of real estate subject to sale; costs
K.S.A. 79-2401a
Read the statuteRedemption of real estate bid off by county; period of redemption
K.S.A. 79-2801
Read the statuteAction to enforce lien for unredeemed real estate bid in by county
K.S.A. 79-2802
Read the statuteJoinder of parties defendant; decree as to
K.S.A. 79-2803
Read the statuteJudgment; redemption before day of sale; apportionment of costs and surplus
K.S.A. 79-2803a
Read the statuteSale of lots or tracts as unit
K.S.A. 79-2804
Read the statuteOrder of sale; publication notice; sheriff's sale; deed, execution and recordation
K.S.A. 79-2804b
Read the statuteActions to open, vacate or modify foreclosure proceedings; time limitations
K.S.A. 79-2804c
Read the statuteRefund of purchase money when foreclosure sale adjudged to be invalid
K.S.A. 79-2804f
Read the statuteRecord of real estate acquired by county; sale by county
K.S.A. 79-2804g
Read the statuteSales of real estate to certain persons prohibited; exceptions
K.S.A. 79-2805
Read the statuteApportionment of proceeds of sale
K.S.A. 79-2810
Read the statuteAction to enforce lien in counties over 300,000; county counselor duties
K.S.A. 79-2811
Read the statuteCounty sale for affordable low-income housing; abatement of taxes
K.S.A. 79-2812
Read the statutePersons not eligible to purchase real estate at tax sale
K.S.A. 79-2968
Read the statuteRate of interest on delinquent or unpaid taxes and overpayments of taxes
Kan. Const. art. 15, sec. 9
Read the statuteHomestead exemption, which fixes what counts as a homestead for the three-year redemption track
Want the mechanics in plain English instead of statute numbers? See how to buy in Kansas, the redemption period, and the full Kansas walkthrough.
Statute citations verified Aug 23, 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.