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Tax Sale Atlas

Smith County, MS tax sales

How tax lien sales work in Smith County, seat of Raleigh: sale calendar, auction platform, over-the-counter lists, and the offices that run each sale.

New to tax sales? Read how Mississippi tax sales work or look terms up in the glossary.

Next sale
Late August, online through GovEase.
Format
GovEase
Registration
Bidding is online through GovEase.
County office
601-782-9803
Every displayed fact carries a source badge. Verified Aug 7, 2026 against official county and state pages.How we verify
On this page

How Smith County sells delinquent taxes

From lien to deed

Mississippi holds no separate tax deed auction. The land is sold once, at the tax collector's annual land sale. When the two-year redemption period expires without redemption, the chancery clerk executes a deed of conveyance to the tax-sale purchaser on demand.

Tax certificate sale (lien)

GovEase
Run by
Smith County Tax Assessor/Collector
Frequency
annual
Typical timing
Late August, online through GovEase.
Registration
Bidding is online through GovEase.
Next expected
on the last Monday in August, 2026 (window; exact date posts closer to the sale)
Sale list
Smith County auction list on GovEase
When it runs
Late August, online through GovEase. GovEase lists Smith County under "2026 Mississippi Fall Auctions (All auctions begin August 31st at 8:30 a.m. CDT)", which is the last Monday in August 2026. GovEase's Mississippi rules page states: "Live Bidding will begin on the first Monday in April or the last Monday in August, depending on the county. The auctions will continue from day to day (regular business days) until all parcels are sold. Bidding will begin at 8:30 am CDT and end once all parcels have been auctioned, OR at 4:30 pm CDT daily."
Registration and deposit

Bidding is online through GovEase. Create a GovEase account, then register separately for the Smith County auction and complete that county's registration documents; registration must be repeated each year. GovEase states registration for fall Mississippi counties opens August 3rd. GovEase's approval table lists Smith County's requirement as a signed blank check and bank letter of credit, with the county contact given as (601) 782-9803. Smith County is not on GovEase's list of counties taking online deposits and payments, so payment is arranged directly with the Tax Collector's office and the county handles approvals. GovEase's rules page states that where GovEase is not handling payments, payment must be arranged with the county tax office before the auction begins or the bidder will not be approved to bid.

Sale format and venue
Bidding is bid-up on an overbid above the taxes owed: GovEase states bidding "will begin at the 'taxes owed / face value' and continue in a 'bid up / overbid' manner", and the winner owes face value plus overbid. Parcels run one at a time for 30 seconds each in listed order. The Smith County auction page on GovEase currently shows no parcels loaded, which is normal outside the registration and pre-bidding window; the parcel list appears there once the county uploads it. The county's own website does not publish a tax sale page, date, list, or platform link, so confirm the current year's date and requirements with the Tax Collector's office at 601-782-9803 before relying on them. The Tax Collector's page states only that "The Tax Collector must advertise and hold a tax sale once a year for any unpaid taxes on real estate or any special assessments."
Register on GovEase
Source: GovEase Help - Mississippi Fall Counties (2026 Fall Auctions)· Verified Aug 7, 2026

Smith County tax sale list and auction calendar

For Smith County tax sale 2026 searches, use the county-run sources below rather than a copied parcel list, and confirm the parcel, registration cutoff, deposit, and payment deadline against the county before you bid.

  1. Get the advertised list

    Use Smith County auction list on GovEase for the current advertised parcels, then recheck it before the auction.

  2. Register to bid

    Bidding is online through GovEase. Full requirements are in the sale card above.

  3. Sale day

    Late August, online through GovEase. Bidding runs on GovEase; check posted sale dates, registration status, and bidding windows there.

  4. Confirm with the office

    If the list, platform, and notice disagree, use Smith County Tax Assessor/Collector as the source to confirm which parcels are actually offered.

Before you bid in Smith County

  1. Start with the live sale list

    Pull the current advertised parcels from Smith County auction list on GovEase. Lists can change before the sale, so recheck the county source before you price a parcel.

  2. Confirm registration and deposit

    Bidding is online through GovEase. Create a GovEase account, then register separately for the Smith County auction and complete that county's registration documents; registration must be repeated each year. GovEase states registration for fall Mississippi counties opens August 3rd. GovEase's approval table lists Smith County's requirement as a signed blank check and bank letter of credit, with the county contact given as (601) 782-9803. Smith County is not on GovEase's list of counties taking online deposits and payments, so payment is arranged directly with the Tax Collector's office and the county handles approvals. GovEase's rules page states that where GovEase is not handling payments, payment must be arranged with the county tax office before the auction begins or the bidder will not be approved to bid.

  3. Check the state rules that change the bid

    Read the Mississippi due-diligence checklist before bidding. Redemption, liens that survive a tax deed, title cleanup, and payment deadlines can change what a parcel is worth.

  4. Set a walk-away number

    Work out what the parcel is actually worth with the rural land value estimator, then turn it into a ceiling with the tax deed max-bid calculator.

Over-the-counter (leftover) purchases

Mississippi counties do not keep an over-the-counter list. A tract that draws no bid is struck off to the state, and if it is still unredeemed after two years the chancery clerk certifies it to the Secretary of State. Any person may then apply in writing to the Secretary of State's Public Lands Division to buy the parcel, and the office may also sell state-forfeited land by sealed bid after three weeks of newspaper advertisement, or by online auction.

Mississippi Secretary of State tax-forfeited land inventory and application

New to this path? Read how over-the-counter certificates work.

Use the arrow keys to switch between these sections.

County offices

Tax Collector (runs the certificate sale)

Smith County Tax Assessor/Collector

601-782-9803

PO Box 157, Raleigh, MS 39153

Official website

County notes

  • The Tax Assessor/Collector is Mary Lou Powell. Office phone 601-782-9803, fax 601-782-4006, mailing address PO Box 157, Raleigh, MS 39153. Source: smith-tax-collector.
  • Redemption and the sale record sit with the Chancery Clerk, Cindy Austin, PO Box 39, 201 Courthouse Square, Raleigh, MS 39153, phone 601-782-9811, fax 601-782-4690. The office's listed duties include "Maintaining all records of property sold for taxes by the county tax collector each year and accepting and processing payment in redemption of those taxes." Chancery Clerk records and Chancery Court sessions are in the new Chancery Building across from the Smith County Courthouse. Source: smith-chancery-clerk.
  • The county's How Do I page answers "Where do I pay my delinquent taxes?" with "At the Chancery Clerk's Office via cash, money order, or check." Land records are open to the public 8:00 a.m. to 5:00 p.m. Monday through Friday at the Chancery Clerk's Office. Source: smith-how-do-i.
  • GovEase's Mississippi contact table lists Smith County's contact as Mary Lou Powell, (601) 782-9803, matching the Tax Collector's published number. Source: govease-ms-contacts.
  • Smith County appears in GovEase's live auction county selector as "MS - Smith" and its auction page resolves to https://liveauctions.govease.com/MS/mssmith/1065/browse. Source: govease-smith-auction.
  • Smith County is absent from GovEase's list of Mississippi counties with online deposits and payments, so bidders deposit and pay through the county rather than the platform.
  • The county website publishes no delinquent or sale list URL. Under Mississippi practice the list is advertised by the Tax Collector; ask the Tax Collector's office for the advertised list and check the GovEase Smith County auction page once parcels are loaded.

Mississippi rules

Max interest rate
18% per year, set by statute (bidding is on price)
Minimum return
1.5% floor at redemption
Redemption
Miss. Code Ann. 27-43-1 requires the chancery clerk to issue notice to the record owner within 180 days and not less than 60 days before the redemption period expires. Miss. Code Ann. 27-43-3 then requires the sheriff or a constable to serve a resident owner, the clerk to mail the notice by registered or certified mail, and the owner's name and the legal description to be published in a county newspaper at least 45 days before the period ends. Recorded lienors get their own notice. If the clerk inadvertently fails to send the notice, the sale is void. The clerk's fees for that work are taxed against the owner on redemption and against the purchaser if the land is not redeemed.
Surplus proceeds
Any amount bid above the taxes and costs is reported to the chancery clerk and paid into the county treasury. If the land is redeemed, or the purchaser's title is defeated or set aside, the county keeps the excess. If the land is not redeemed, the former owner may request the excess after the redemption period ends, and the county keeps it if no request comes within two years.
Governing statute
Miss. Code Ann. Title 27, Chapter 41

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.

See the full Mississippirules and every county →

Frequently asked questions

Does Smith County, Mississippi sell tax liens or tax deeds?

Tax lien certificates. In Mississippi investors buy the lien, not the property; the County Tax Collector runs the sale.

When is the Smith County tax certificate sale?

Late August, online through GovEase. GovEase lists Smith County under "2026 Mississippi Fall Auctions (All auctions begin August 31st at 8:30 a.m. CDT)", which is the last Monday in August 2026. GovEase's Mississippi rules page states: "Live Bidding will begin on the first Monday in April or the last Monday in August, depending on the county. The auctions will continue from day to day (regular business days) until all parcels are sold. Bidding will begin at 8:30 am CDT and end once all parcels have been auctioned, OR at 4:30 pm CDT daily." Registration and bidding happen on the county's online platform. Always confirm the exact date with the County Tax Collector before the sale.

I own a property in this sale. Can I stop it?

Often yes, by paying the overdue taxes, interest, and costs before the deadline. Mississippi's redemption rule: 2 years from the day of the tax sale. Call the Smith County Tax Assessor/Collector as early as possible for your exact payoff and options; deadlines are strict. Free help: lawhelp.org lists legal aid programs, and consumerfinance.gov lists HUD-approved housing counselors.

Where can I find the Smith County tax sale list?

Smith County posts its tax sale list at liveauctions.govease.com. Lists go up ahead of each sale and keep changing until the sale date, so confirm every parcel against the county's legal advertisement before you bid.

Verified Aug 7, 2026 against official county and state 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.

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Compare sale calendars, platforms, and rules across the state, or read the guides before you bid.

Mississippi tax salesDue diligence guide
Call Smith County Tax Assessor/CollectorOpen auction