When the sale is held
The county tax collector holds the land sale on the last Monday of August each year, advertised for two weeks in a county newspaper after August 5. A tax collector may also elect a second sale on the first Monday of April, advertised after February 15, under the same rules.
When taxes go delinquent
Mississippi ad valorem taxes are due and payable on or before February 1 following the year of assessment, and the tax collector begins accepting payment no later than December 26 of the prior year. Unpaid taxes carry interest at one-half of one percent per month, or any fractional part of a month, from February 1 until paid, on top of the other fees, penalties and costs the law imposes for late payment. If any balance is still unpaid on August 1, the land is sold at the land sale on the last Monday in August. A property-tax lien attaches to land on January 1 each year and takes preference over judgments, executions, encumbrances and liens whenever created, with municipal tax liens ranking behind state and county tax liens, which is what makes a Mississippi tax purchase senior collateral.
What happens after the sale
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.
Leftover parcels between sales
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.
These dates are the statewide statutory schedule. The exact auction date, registration deadline, and platform are set county by county, so confirm them on the Mississippi county pages before you plan a bid. For the mechanics of the sale itself, see how to buy in Mississippi.
Verified Aug 6, 2026 against Mississippi statutes.
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.