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Tax Sale Atlas

Lincoln County, MT tax sales

Tax Sale Atlas maps the Lincoln 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 state rules plus what the county publishes on Sep 11, 2026.

How tax lien and tax deed sales work in Lincoln County, seat of Libby: 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
Nothing is scheduled in advance.
Format
In person
County office
(406) 283-2400
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

County Treasurer. 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.. As applied for. There is no deed sale calendar, and most parcels never reach an auction at all.

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

Mont. Code Ann. 15-18-220 - Sale at public auction, notice of auction, cancellation of assignment for unsuccessful auction, foreign entity prohibition (source accessed 2026-09-10)

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

Link to this detail

How Lincoln 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
Lincoln County Treasurer's Office
Frequency
annual
Typical timing
No auction is held.
When it runs
No auction is held. The Treasurer publishes or posts the notice of pending attachment of tax lien on or before the last Monday in June, and the lien attaches to Lincoln County on the date that notice names. A private buyer takes a lien only by assignment after attachment, and the certified-mail notice an assignment requires cannot be sent earlier than August 15, so assignment purchases run from late summer through the rest of the year.
Registration and deposit

There is no bidder registration, no deposit and no bidding, because Lincoln County runs no tax lien auction. To buy an assignment, first mail the person assessed on the property written notice by certified mail at least two weeks before you pay, no earlier than August 15 and no more than 60 days before the purchase. Then bring proof of that notice to the Treasurer and pay the delinquent taxes, penalties, interest and costs. Call the tax clerk at (406) 283-2402 or email [email protected] to confirm the current assignment paperwork and what the county charges to issue it.

Sale format and venue
Montana holds no competitive tax lien sale, and Lincoln County is no exception. When taxes go delinquent the tax lien attaches to the county itself under Mont. Code Ann. 15-17-125, and an investor acquires it only by assignment from the Lincoln County Treasurer under 15-17-323. The assignee pays the delinquent taxes plus penalties, interest and costs accruing from the date of delinquency, and the Treasurer issues the assignment. Where more than one buyer seeks the same lien, the Treasurer applies a written priority policy developed with the county clerk and recorder and the county attorney, so ask the tax clerk whether a parcel is already claimed before you spend money on certified mail. No auction platform, no online bidding and no bid-down-interest process exists for Montana tax liens, and any site advertising one for this county is not the county.
Source: Mont. Code Ann. 15-17-323, Assignment of rights and form· 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
County Treasurer
Frequency
As applied for. There is no deed sale calendar, and most parcels never reach an auction at all.
Typical timing
Nothing is scheduled in advance.
When it runs
Nothing is scheduled in advance. Once the redemption period runs out, 3 years after attachment or 2 years for an unimproved subdivided lot with delinquent improvement district assessments, the path forks on what is standing on the parcel. Ordinary property is deeded straight to the assignee under Mont. Code Ann. 15-18-211 for a 25 dollar deed fee plus the county's notice costs, with no auction and no bidders. Property with a dwelling currently occupied by the legal titleholder of record goes to a public auction instead: the assignee files a tax deed application with the treasurer after the redemption period expires, and the treasurer must hold the auction in the county within 60 days of receiving it. The treasurer publishes the auction notice with the date, time, location, legal description, deposit requirement and minimum opening bid. The auction runs during the treasurer's regular office hours and may be conducted electronically.
Registration and deposit

Bidders at a Montana tax deed auction do not pre-register, but three requirements bind at the auction itself. An entity must give the treasurer written proof that it is a domestic entity before the treasurer will accept its opening bid, and a foreign entity may not buy at all. The high bidder posts a nonrefundable deposit at the time of sale of 5 percent of the bid or 200 dollars, whichever is greater, applied to the price on full payment, and the treasurer may ask bidders to show they can post it. Full payment of the purchase price plus the treasurer's auction costs is due within 24 hours of the sale, excluding weekends and legal holidays, and a bidder who misses it loses the parcel to the next highest bidder. Confirm the accepted payment methods with the county treasurer before the auction opens.

Sale format and venue
The opening bid is the amount needed to redeem the lien, plus everything the assignee paid on application, plus the tax deed and recording fees, plus an amount equal to half the most recent assessed value of the land and of the dwelling. An independent appraisal meeting Montana Board of Real Estate Appraisers standards and conducted within 6 months may stand in for the assessed value. The treasurer may not take a bid below that figure. The half-value component, and anything bid above the opening bid, is surplus: the treasurer repays the assignee first where someone else buys, then pays the surplus to the legal titleholder of record within 30 days. If nobody bids, or no bidder pays, or the assignee wins and fails to pay inside the 24 hours, the treasurer cancels the assignment and files a notice of cancellation, and the investor loses the lien position entirely. The owner may redeem right up to the day of the auction.
Source: Mont. Code Ann. 15-18-220 - Sale at public auction, notice of auction, cancellation of assignment for unsuccessful auction, foreign entity prohibitionMont. Code Ann. 15-18-220· Verified Sep 10, 2026

Lincoln County tax sale list and auction calendar

For Lincoln 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

    Lincoln County publishes no tax sale list online. The County Treasurer advertises the parcels ahead of the sale rather than posting them, so the list reaches bidders through the county legal newspaper and the office itself. Call (406) 283-2400 to ask for the current advertisement.

  2. Register to bid

    Ask the county office how and when to register; many counties close registration days or weeks before the sale.

  3. Sale day

    Nothing is scheduled in advance. 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 Treasurer as the source to confirm which parcels are actually offered.

Before you bid in Lincoln County

  1. Start with the live sale list

    There is no online list to price against. Lincoln County advertises the parcels before the sale rather than posting them, so get the advertisement from the office on (406) 283-2400 and price from the parcel numbers it carries.

  2. Confirm registration and deposit

    Bidders at a Montana tax deed auction do not pre-register, but three requirements bind at the auction itself. An entity must give the treasurer written proof that it is a domestic entity before the treasurer will accept its opening bid, and a foreign entity may not buy at all. The high bidder posts a nonrefundable deposit at the time of sale of 5 percent of the bid or 200 dollars, whichever is greater, applied to the price on full payment, and the treasurer may ask bidders to show they can post it. Full payment of the purchase price plus the treasurer's auction costs is due within 24 hours of the sale, excluding weekends and legal holidays, and a bidder who misses it loses the parcel to the next highest bidder. Confirm the accepted payment methods with the county treasurer before the auction opens.

  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.

Use the arrow keys to switch between these sections.

County offices

Tax Collector (runs the certificate sale)

Lincoln County Treasurer's Office

(406) 283-2400

512 California Ave, Room 101, Libby, MT 59923

Official website

County notes

  • Lincoln County publishes no online list of tax liens available for assignment. The list of delinquent properties is kept on file in the Treasurer's office at 512 California Ave, Room 101 in Libby and is open to public inspection there, which is what Mont. Code Ann. 15-17-122 requires, and the annual notice of pending attachment runs as a published or posted legal notice rather than a downloadable list. Ask the tax clerk for the list in person or by phone.
  • The Treasurer's online tools cover property tax payment and a parcel tax record search. That search returns delinquency status one parcel at a time and does not produce a list of assignable liens.
  • The county public notices page carries commission hearings, bid requests and election notices rather than tax lien or tax deed notices, so it will not tell you when an assignment becomes available. The tax clerk is the working contact for that.
  • Budget for recording on the Clerk and Recorder side when an assignment or a later tax deed is filed. Recording costs $20 for the first page or fraction of a page and $10 for each additional page, effective October 1, 2025.
  • A page on the county site titled Lincoln County Sheriff Sale is an old surplus county vehicle auction, not a property sale. Montana sheriff's sales are civil and mortgage matters and never convey a tax lien or a tax deed.
  • Treasurer and Motor Vehicle counters in Libby are open Monday through Friday, 8 a.m. to 5 p.m., and county offices close on legal holidays.

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 Lincoln County, Montana sell tax liens or tax deeds?

Lincoln County follows Montana's tax lien state system.

When is the Lincoln County tax certificate sale?

No auction is held. The Treasurer publishes or posts the notice of pending attachment of tax lien on or before the last Monday in June, and the lien attaches to Lincoln County on the date that notice names. A private buyer takes a lien only by assignment after attachment, and the certified-mail notice an assignment requires cannot be sent earlier than August 15, so assignment purchases run from late summer through the rest of the year. The sale is held in person. Always confirm the exact date with the County Treasurer before the sale.

How often does Lincoln County hold tax deed sales?

Lincoln County holds its tax deed sale As applied for. There is no deed sale calendar, and most parcels never reach an auction at all. Nothing is scheduled in advance. 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 County Treasurer 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.

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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Call Lincoln County Treasurer's Office