County-held certificates
A tract that draws no bid at the annual land sale is struck off to the state. If it is still unredeemed when the two-year period ends, the chancery clerk certifies it to the Secretary of State within 30 days, and that filing vests title in the State of Mississippi. Any person may then apply in writing to the Secretary of State to buy the parcel, describing the land, the former owner, whether it is occupied, the improvements and the merchantable timber. The Secretary of State may instead dispose of state-forfeited tax land by sealed bid after three weeks of advertisement in a county newspaper, or by online auction. Mississippi counties do not run their own over-the-counter certificate counter; the state holds the unsold inventory.
Lands available for taxes
The Public Lands Division publishes the tax-forfeited inventory and takes purchase applications online, and it states that the process normally takes about 60 to 90 days from receipt of the application to the issuance of the patent. Miss. Code Ann. 29-1-33 sets a floor of two dollars per acre and directs the office to investigate actual value where the land is worth more. The office prices a parcel at the higher of a percentage of market value, the total of back taxes and fees, or the applicant's own offer, applying 25 percent of market value for a prior owner or a blighted parcel and 50 percent of market value for other parcels.
Either route skips the live auction, which means these are the parcels nobody bid on, so the due diligence matters even more. The national over-the-counter guide has the full cross-state playbook.
Verified Aug 6, 2026 against Mississippi sources.
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.