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Tax Sale Atlas

Lewis and Clark County, MT tax sales

Tax Sale Atlas maps the Lewis and Clark County, MT tax sale, one of 2,862 counties in 36 states. Montana sells tax lien certificates paying up to 10%. Sale office, calendar and list locations read from the county’s own official pages on Sep 11, 2026.

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

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

Next sale
There is no tax deed auction and no deed sale date.
Format
In person
Registration
No bidder registration exists, because no deed auction is held.
County office
406-447-8329
Every displayed fact carries a source badge. Verified Sep 11, 2026 against official county and state pages.How we verify
On this page
Look up a sale detail

Lewis and Clark County Clerk and Recorder/Treasurer, Property Tax Department. In person at the county treasurer's office during regular office hours. Mont. Code Ann. 15-18-220(6) permits a county to conduct the auction electronically but does not require it, and there is no statewide platform.. annual

Record quality: high. Last verified: 2026-09-11.

Property Tax Information, Lewis and Clark County Clerk and Recorder/Treasurer (source accessed 2026-09-11)

Recorded reference information. Verify current sale conditions with the county. Read the full sale details.

Link to this detail

How Lewis and Clark County sells delinquent taxes

Tax certificate sale (lien)

In person at the county treasurer's counter, or by mail or email where the county allows it. Montana holds no tax lien auction, so there is no online bidding platform, no registration portal and no vendor to sign up with.
Run by
Lewis and Clark County Clerk and Recorder/Treasurer, Property Tax Department
Frequency
annual
Typical timing
No auction is held.
Sale list
Delinquent Real Estate Tax Roll request form
When it runs
No auction is held. The county itself takes the tax lien on delinquent property no later than the first working day in August, and an assignee's certified mail notice to the owner of record cannot be sent earlier than August 15. Assignment purchases therefore start in late August and continue through the year, with two closed windows: the office states it "does not conduct tax sale assignment business during the tax season months of November and May" and that "tax sale assignment business resumes when the processing of current postmarked mail is complete."
Registration and deposit

There is no bidder registration, no deposit and no bidding, because Lewis and Clark County holds no tax lien auction. To take an assignment, mail the owner of record the county's "Notice of Pending Assignment" form by certified mail, at least two weeks before you pay, no earlier than August 15 and no more than 60 days before the purchase. Bring proof of that mailing to the Property Tax Department at 316 North Park Avenue, Room 113, Helena, and pay the delinquent taxes plus penalties, interest and costs. The Treasurer then issues an assignment certificate and mails a copy to the assessed owner. Call 406-447-8329 for an exact payoff before you mail the notice.

Sale format and venue
No parcel list is published online. Montana law keeps the list of delinquent properties on file in the Treasurer's office and open to inspection, and the county's notice of pending attachment must be published or posted on or before the last Monday in June. To obtain the file copy, sign and submit the county's "Request for List" form and the Property Tax Division releases that tax year's Delinquent Real Estate Tax Roll; the form bars using it as a mailing list. Assignments are taken over the counter at a statutory return rather than won by competitive bid, so there is no rate to bid down and no premium to offer. When more than one investor wants the same lien, Mont. Code Ann. 15-17-323 requires the Treasurer to follow a written county policy, so ask the Property Tax Department which method it applies before spending money on certified notices for a contested parcel. The county publishes no separate assignment fee schedule, so confirm total costs with the office. The county also warns that "it is the responsibility of the interested person to conduct their own research of the delinquent tax process prior to purchasing any assignments" and that it "will not provide legal advice of any kind."
Source: Property Tax Information, Lewis and Clark County Clerk and Recorder/Treasurer· Verified Sep 11, 2026

Tax deed sale

In person at the county treasurer's office during regular office hours. Mont. Code Ann. 15-18-220(6) permits a county to conduct the auction electronically but does not require it, and there is no statewide platform.
Run by
Lewis and Clark County Clerk and Recorder/Treasurer, Property Tax Department
Frequency
annual
Typical timing
There is no tax deed auction and no deed sale date.
Registration
No bidder registration exists, because no deed auction is held.
When it runs
There is no tax deed auction and no deed sale date. The Property Tax Department issues the county's real property tax assignment certificates and the tax deeds that follow them, so a deed is a paperwork step taken by the party already holding the assigned lien once the statutory redemption period has run.
Registration and deposit

No bidder registration exists, because no deed auction is held. Only the holder of the assigned tax lien, or the county where no assignment was taken, can apply for a tax deed. Ask the Property Tax Department at 406-447-8329 about the deed application steps and the notices required before a deed can issue.

Sale format and venue
No deed sale list is published, since there is no deed auction to list properties for. Any sheriff's sale or foreclosure sale advertised in Lewis and Clark County is a mortgage foreclosure and has nothing to do with the tax lien process. The route to owning a property through delinquent taxes here runs entirely through an assignment from the Treasurer followed by a deed application, not through bidding.
Source: Property Tax Information, Lewis and Clark County Clerk and Recorder/Treasurer· Verified Sep 11, 2026

Lewis and Clark County tax sale list and auction calendar

For Lewis and Clark 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. If the parcels on this list are vacant land rather than houses, what buying land at a tax sale hands you is the place to start.

  1. Get the advertised list

    Use Delinquent Real Estate Tax Roll request form for the current advertised parcels, then recheck it before the auction.

  2. Register to bid

    No bidder registration exists, because no deed auction is held. Full requirements are in the sale card above.

  3. Sale day

    There is no tax deed auction and no deed sale date. 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 Lewis and Clark County Clerk and Recorder/Treasurer, Property Tax Department as the source to confirm which parcels are actually offered.

Before you bid in Lewis and Clark County

  1. Start with the live sale list

    Pull the current advertised parcels from Delinquent Real Estate Tax Roll request form. Lists can change before the sale, so recheck the county source before you price a parcel.

  2. Confirm registration and deposit

    No bidder registration exists, because no deed auction is held. Only the holder of the assigned tax lien, or the county where no assignment was taken, can apply for a tax deed. Ask the Property Tax Department at 406-447-8329 about the deed application steps and the notices required before a deed can issue.

  3. Check the state rules that change the bid

    Read the Montana due-diligence checklist before bidding. Redemption, liens that survive a tax deed, title cleanup, and payment deadlines can change what a parcel is worth. Which liens survive is state law, so read what survives a tax deed in Montana before you price the title work.

  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

Every Montana tax lien is effectively over the counter, because assignment is the only way one is ever acquired. The county holds each lien from the day it attaches, and the treasurer must assign it to any person who mails the assessed owner the statutory notice and pays the delinquent taxes, penalties, interest and costs plus the county's assignment fee. After the late August allocation step, whatever is left sits with the treasurer and can be assigned on demand for the rest of the year, subject to the same notice rules: not earlier than August 15, mailed at least 2 weeks before payment and no more than 60 days before it. Older tax years are assignable the same way. Separately, land the county itself took by tax deed is sold at a public auction the county commissioners must order within 6 months of acquiring title, at a price the board fixes in advance, with the list of lands and the time and place published by the county clerk. That county land auction is not a tax lien or tax deed sale and the delinquent taxpayer may repurchase up to 24 hours before the first offering.

New to this path? Read how over-the-counter certificates work. Every state has its own name for what goes unsold, so check what Montana calls its leftover tax-sale inventory.

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County offices

Tax Collector (runs the certificate sale)

Lewis and Clark County Clerk and Recorder/Treasurer, Property Tax Department

406-447-8329

316 North Park Avenue, Room 113, Helena, MT 59623

Official website

County notes

  • Lewis and Clark County holds no tax lien auction and uses no online bidding platform. A private investor acquires a lien only by assignment from the Treasurer under Mont. Code Ann. 15-17-323, paid at the counter for the full delinquency.
  • The Clerk and Recorder and the Treasurer are one elected office here, currently held by Amy Reeves. Tax lien assignments, payoffs and tax deeds are all handled by its Property Tax Department in Room 113 at 316 North Park Avenue in Helena, reachable at 406-447-8329 or [email protected].
  • Property taxes are due November 30 and May 31. Delinquent taxes carry a 2% penalty and interest at 5/6 of 1% per month, which is the return an assignee collects when the owner redeems.
  • The county's iTax portal carries parcel-level tax history and balances for Lewis and Clark County and is the fastest way to confirm a parcel is delinquent and get a working payoff figure before you mail an assignment notice.
  • Plan around the office calendar. Assignment business stops during November and May while the office processes the two property tax collection deadlines, so start the certified mail notice early enough that your payment date does not land inside a closed month.

Montana rules

Max interest rate
10% per year, fixed by statute (nothing is bid)
Minimum return
No statutory floor; every certificate earns the same statutory rate
Redemption
The clock runs from attachment of the tax lien, which happens no later than the first working day in August, and it ends on the first working day in August of the third year after that. Redemption stays open for the whole period and the assignee cannot shorten it. On the residential auction track the right to redeem runs further still: the statutory notice tells the parties that a tax deed will be auctioned unless the lien is redeemed before the date of the auction, and 15-18-112(4) lets a particular tax year be redeemed until a deed has issued under 15-18-211 or 15-18-220. Interest and costs keep accruing until the day of redemption, and the county treasurer, not the assignee, calculates the payoff as of the date of payment. A redemption before the lien is assigned goes to the county; after assignment the treasurer pays the assignee.
Deed deposit
The high bidder posts a nonrefundable deposit with the county treasurer at the time of sale of 5 percent of the bid or 200 dollars, whichever is greater, and the deposit is applied to the sale price on full payment. Notice of the deposit requirement must be posted at the auction site, and the treasurer may require bidders to show they can post it. The treasurer may refuse to recognize a bid from someone who previously bid and then refused to honor the bid.
Surplus proceeds
Montana pays the owner's equity out rather than letting it be forfeited. The portion of the opening bid equal to half the most recent assessed value of the land and of the dwelling is treated as surplus funds, and so is anything a winning bid adds above the opening bid. Where the deed is bought by someone other than the assignee, the treasurer first repays the assignee the amount paid for the assignment, including delinquent taxes, penalties, interest and costs, plus everything paid on the tax deed application under 15-18-219(2). The treasurer then distributes the surplus to the legal titleholder of record within 30 days of receiving payment from the purchaser, whether or not the titleholder lives in Montana. On the ordinary non-auction track there is no sale, no bidding and no surplus: the assignee receives the deed itself.
Governing statute
Mont. Code Ann. Title 15, ch. 17

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 Montanarules and every county →

Frequently asked questions

Does Lewis and Clark County, Montana sell tax liens or tax deeds?

Lewis and Clark County follows Montana's tax lien state system.

When is the Lewis and Clark County tax certificate sale?

No auction is held. The county itself takes the tax lien on delinquent property no later than the first working day in August, and an assignee's certified mail notice to the owner of record cannot be sent earlier than August 15. Assignment purchases therefore start in late August and continue through the year, with two closed windows: the office states it "does not conduct tax sale assignment business during the tax season months of November and May" and that "tax sale assignment business resumes when the processing of current postmarked mail is complete." The sale is held in person. Always confirm the exact date with the County Treasurer before the sale.

How often does Lewis and Clark County hold tax deed sales?

Lewis and Clark County holds its tax deed sale once a year. There is no tax deed auction and no deed sale date. 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. Montana's redemption rule: 3 years from attachment of the tax lien, ending on the first working day in August; 2 years for a subdivided residential or commercial lot with delinquent improvement district assessments and no habitable dwelling or commercial structure. Call the Lewis and Clark County Clerk and Recorder/Treasurer, Property Tax Department 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 Lewis and Clark County tax sale list?

Lewis and Clark County posts its tax sale list at lccountymt.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 Sep 11, 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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