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Tax Sale Atlas

Boone County, MO tax sales

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

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

Next sale
There is no separate deed auction.
Format
In person
Registration
No advance registration is required for the August auction, but you have to show up.
County office
573-886-4285
Every displayed fact carries a source badge. Verified Aug 22, 2026 against official county and state pages.How we verify
On this page

How Boone County sells delinquent taxes

Tax certificate sale (lien)

In person
Run by
Boone County Collector of Revenue
Frequency
annual
Typical timing
Wilson Boone County Government Center, adjacent to the Boone County Courthouse." The 2026 sale is set for August 24, 2026.
Registration
No advance registration is required for the August auction, but you have to show up.
Sale list
Delinquent tax certificate sale listings and parcel viewer
When it runs
The Collector's office states: "The tax sale is held annually on the fourth Monday in August commencing at 10:00 a.m. in the County Commission Chambers located in the Roger B. Wilson Boone County Government Center, adjacent to the Boone County Courthouse." The 2026 sale is set for August 24, 2026. The published record of prior sales holds to that pattern: August 25, 2025, August 26, 2024, August 28, 2023 and August 22, 2022. Post Third Offering rounds for parcels that drew no bids in three straight sales are scheduled separately and have fallen in April, October and November.
Registration and deposit

No advance registration is required for the August auction, but you have to show up. The Collector's office states "Buyers MUST be present to bid" and that the "Buyer or appointed agent must sign an affidavit stating that s/he is not currently delinquent on any tax payments on any property." Affidavits are handed out at the Collector's office or at the sale site immediately before bidding, and the form cites Section 140.190 RSMo. Missouri residency is a hard gate: "Non-residents of Missouri may not bid unless special arrangements have been made with the collector prior to the sale." The Post Third Offering round runs on a different track. Bidders must register with the Collector within 10 business days before bidding opens, sign the affidavit in front of a notary public, and are issued a bidder number that must appear on all correspondence. Bidders then have 10 business days to submit a sealed bid on the Collector's bid sheet, addressed to Boone County Collector, ATTN: Post Third Offering Tax Sale Bid, 801 E. Walnut St., Rm 118, Columbia, MO 65201-4890, with the bidder number and parcel number written on the back of the envelope. Sealed bids must be received in the Collector's office by 5:00 p.m. on the last day of the bidding period.

Sale format and venue
Boone County runs a live outcry auction, not an online sale. The Collector conducts it with an auctioneer in the County Commission Chambers, and each parcel is called by advertised item number, parcel number and owner of record. Bidding opens at the amount of taxes, penalties and sales costs and moves up from there. The full winning bid is due at the Collector's office immediately at the close of the sale in cashier's check, money order, bank draft or cash; personal checks and credit or debit cards are refused, and walking away from a bid can draw a penalty of 25 percent of the bid amount plus a prosecuting attorney's fee. Winners receive a recorded certificate of purchase, which is a lien and not ownership or possession. Redemption runs one year from issuance of the certificate and stays open until a collector's deed is issued. A redeeming party pays the bid amount on the certificate plus 10 percent annual interest on the sale amount less any surplus, plus 8 percent annual interest on any subsequent year taxes the holder paid, plus reasonable title search and mailing costs, which are reimbursable only if incurred after March 1 following the purchase. Surplus above the delinquent taxes and sales costs may be claimed by the record owner or lienholders through the Boone County Treasurer. To take title after the year runs, the certificate holder needs a title search report from a licensed attorney or title company, first class and certified mail notice to the owner of record and every recorded lienholder at least 90 days before the deed date, an affidavit documenting those notices, copies of the mailings and envelopes, and surrender of the original certificate. Failing to obtain the collector's deed within 18 months of the certificate date wipes out the lien. Certificates may be assigned, but only to a Missouri resident who is not delinquent on taxes, and the assignment must be notarized and recorded with the Collector. Parcels offered at three sales without a bid move to the Post Third Offering, a sealed bid round the Collector may hold at any time and for any amount, advertised 30 days ahead in the local newspaper and posted on the Collector's website with owner, parcel number, legal description, total due and minimum bid. Those bids are opened at a County Commission meeting, the winner pays certified funds within 5 business days plus $27.00 to the Recorder of Deeds for recording, and there is no redemption period for the former owner on a Post Third Offering parcel.
Source: Real Estate Delinquent Tax Certificate Sale, Boone County Collector of Revenue· Verified Aug 22, 2026

Tax deed sale

Run by
County Collector
Frequency
annual
Typical timing
There is no separate deed auction.
When it runs
There is no separate deed auction. Deeds come out of the same August sale once a parcel has cycled past the third offering, and unsold post third offering parcels are re-offered at least once every 30 days. A purchaser at a post third offering sale takes an immediate collector's deed with no redemption period.
Sale format and venue
A first or second offering buyer holds a certificate and must wait out the one year redemption period, obtain a title search, serve the 90 day notice of the right to redeem on the owner and every recorded claimant by both first class and certified mail, file the affidavit with the collector, pay all subsequent taxes and the recording fee, and get the deed executed and recorded within 18 months of the sale. Miss the 18 months and the amount due the purchaser stops being a lien. A third offering buyer follows a shorter version, with a 90 day redemption period and notice to recorded claimants within 45 days of the sale. Counties that have elected the Land Tax Collection Law in Chapter 141 pull those parcels out of the collector's offering lists entirely and foreclose in court, and the sheriff sells them there, so confirm which chapter this county runs.
Source: Missouri Revised Statutes 140.405 - Purchaser of property at delinquent land tax auction, deed issued to, when, notice of right of redemptionMo. Rev. Stat. 140.405· Verified Aug 18, 2026

Boone County tax sale list and auction calendar

For Boone 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 Delinquent tax certificate sale listings and parcel viewer for the current advertised parcels, then recheck it before the auction.

  2. Register to bid

    No advance registration is required for the August auction, but you have to show up. Full requirements are in the sale card above.

  3. Sale day

    There is no separate deed auction. The sale is live and in person; there is no online bidding platform. Confirm the venue and hour with the county office before you go.

  4. Confirm with the office

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

Before you bid in Boone County

  1. Start with the live sale list

    Pull the current advertised parcels from Delinquent tax certificate sale listings and parcel viewer. Lists can change before the sale, so recheck the county source before you price a parcel.

  2. Confirm registration and deposit

    No advance registration is required for the August auction, but you have to show up. The Collector's office states "Buyers MUST be present to bid" and that the "Buyer or appointed agent must sign an affidavit stating that s/he is not currently delinquent on any tax payments on any property." Affidavits are handed out at the Collector's office or at the sale site immediately before bidding, and the form cites Section 140.190 RSMo. Missouri residency is a hard gate: "Non-residents of Missouri may not bid unless special arrangements have been made with the collector prior to the sale." The Post Third Offering round runs on a different track. Bidders must register with the Collector within 10 business days before bidding opens, sign the affidavit in front of a notary public, and are issued a bidder number that must appear on all correspondence. Bidders then have 10 business days to submit a sealed bid on the Collector's bid sheet, addressed to Boone County Collector, ATTN: Post Third Offering Tax Sale Bid, 801 E. Walnut St., Rm 118, Columbia, MO 65201-4890, with the bidder number and parcel number written on the back of the envelope. Sealed bids must be received in the Collector's office by 5:00 p.m. on the last day of the bidding period.

  3. Check the state rules that change the bid

    Read the Missouri 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

Missouri publishes no standing over the counter certificate list. The equivalent route is the post third offering sale. Parcels that draw no buyer at a third offering must be advertised or offered again once every 30 days, and where the county's appointed trustee declines to take a parcel the collector may sell it at any time and for any amount. A buyer at any of these sales gets an immediate collector's deed, no redemption period, and must first pay every tax that fell due after the taxes named in the advertisement. Parcels the trustee did take are held for the taxing funds and sold on order of the county commission. Ask the collector for the current post third offering list and its bidding terms, because the format varies by county.

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)

Boone County Collector of Revenue

573-886-4285

Boone County Government Center, 801 E. Walnut St., Rm 118, Columbia, MO 65201-4890

Official website

County notes

  • The current year's parcel list is posted as a PDF on the Collector's delinquent tax certificate sale page, alongside an interactive parcel viewer that maps the same properties. Both links sit at the top of that page.
  • That page also lists which parcels actually sold at each sale going back to 2006, which is the clearest read available on how deep bidding runs in this county.
  • The list of properties subject to sale is published in a local newspaper for three consecutive weeks before the auction, and owners may pay the delinquency at any time before the sale date, so the posted list shrinks right up to the morning of the auction.
  • Post Third Offering rounds do not follow the August calendar. Published rounds ran October 18 through 31, 2019, November 6, 2018 and April 19, 2018. Watch the Collector's page and the local paper rather than expecting an annual date.
  • Boone County is a Chapter 140 county. The Chapter 141 Land Tax Collection Law process used in St. Louis City and Jackson County, with its court supervised sale and land trust, does not apply here.
  • The Collector's office is Brian McCollum's, open Monday through Friday, 8:00 am to 5:00 pm, at [email protected], phone (573) 886-4285, fax (573) 886-4294. Non-residents who want to bid should call well before August to arrange it.

Missouri rules

Max interest rate
10% per year, set by statute (bidding is on price)
Minimum return
No statutory minimum return; what you earn is set by the price at the sale
Redemption
After a first or second offering sale, the owner and other interested parties hold an absolute right to redeem for one year, then a defeasible right that lasts until the purchaser actually acquires the deed. A purchaser must serve the 90 day notice of the right to redeem before the date on which the deed can be acquired, so the practical window usually runs past the one year mark. After a third offering sale, redemption runs 90 days, and the purchaser must give notice to recorded claimants within 45 days of the sale. After a post third offering sale, there is no redemption period and the deed issues immediately. Minors and incapacitated or disabled persons have a longer right, running five years from the last payment of taxes by that person or a predecessor. The right also ends if the certificate lapses because the purchaser failed to record the deed within 18 months.
Deed deposit
The winning bidder must pay the full amount of the bid to the collector immediately at the sale. Chapter 140 sets no advance bidder deposit and no balance due window. A bidder who fails to pay forfeits a penalty of 25 percent of the bid to the county school fund and the parcel is offered again at once as though no sale had been made. Counties running an online or registered sale may impose their own deposit and registration terms on top of the statute, so confirm them with the collector.
Surplus proceeds
Any amount above the taxes and costs is surplus. The collector pays it into the county treasury, where the treasurer holds it in trust for the lesser of three years or 90 days after the redemption period expires. It is distributed first to the former lienholders of record in the priority their liens held on the date of the sale, then to the former owner. No distribution other than through the redemption process may occur until 90 days after the redemption period ends, and a claimant must file a written claim with the county commission within those 90 days, referencing the recorded lien it rests on. The county pays no interest on the fund. Anything still unclaimed at three years becomes the permanent school fund of the county.
Governing statute
Mo. Rev. Stat. Chapter 140

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 Missourirules and every county →

Frequently asked questions

Does Boone County, Missouri sell tax liens or tax deeds?

Boone County follows Missouri's tax lien state system.

When is the Boone County tax certificate sale?

The Collector's office states: "The tax sale is held annually on the fourth Monday in August commencing at 10:00 a.m. in the County Commission Chambers located in the Roger B. Wilson Boone County Government Center, adjacent to the Boone County Courthouse." The 2026 sale is set for August 24, 2026. The published record of prior sales holds to that pattern: August 25, 2025, August 26, 2024, August 28, 2023 and August 22, 2022. Post Third Offering rounds for parcels that drew no bids in three straight sales are scheduled separately and have fallen in April, October and November. The sale is held in person. Always confirm the exact date with the County Collector before the sale.

How often does Boone County hold tax deed sales?

Boone County holds its tax deed sale once a year. There is no separate deed auction. Each sale is scheduled and advertised in advance, so check the county's tax deed calendar for the next posted date.

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

Often yes, by paying the overdue taxes, interest, and costs before the deadline. Missouri's redemption rule: 1 year from a first or second offering sale, 90 days from a third offering sale, and none after a post third offering sale. Call the County 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 Boone County tax sale list?

Boone County posts its tax sale list at boonemo.gov. 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 22, 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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Call Boone County Collector of Revenue