Ohio tax lien & tax deed sales

On the certificate track the owner or any other person entitled to redeem may pay the county treasurer at any time before the certificate holder pays to start foreclosure, and after that up until the entry of confirmation of sale, the expiration of the 28-day alternative redemption period, or the decree that conveys title to the certificate holder. On the direct foreclosure track, delinquent land may be redeemed before proceedings begin, and afterwards up to the entry of confirmation of sale or the end of the alternative redemption period. The alternative redemption period is 28 days after an adjudication of foreclosure is journalized, and when it expires the right and equity of redemption terminate without any further order. Once title vests, a decree conveying the parcel to a certificate holder is a permanent bar to redemption.Ohio Revised Code 5721.38 - Right to redeemR.C. 5721.38Verified Aug 6, 2026

The full year is due on or before December 31, or a taxpayer may pay half by December 31 and the balance by the following June 20. When the county auditor's delivery of the tax duplicate is delayed, those dates can move to January 31 and July 20. Missing either deadline adds a 10 percent penalty on the unpaid balance, and delinquent taxes then carry interest at the annual rate set under R.C. 5703.47, which is the federal short-term rate rounded to the nearest whole percent plus 3 percent. A county with a land reutilization corporation may instead charge 12 percent per year or 1 percent per month. The state's tax lien attaches to every parcel on January 1 each year and continues until the tax is paid, which is what makes an Ohio tax claim senior collateral.Ohio Revised Code 323.12 - Payment of taxesR.C. 323.12Verified Aug 6, 2026

A certificate offered at auction but not sold is not shelved for later walk-in purchase: the treasurer may instead move it into a negotiated sale under R.C. 5721.33, or strike the parcel from the certificate list, after which the lien is foreclosed through the ordinary routes. Separately, a winning bidder who fails to pay the balance within five business days forfeits the deposit, and the treasurer keeps that certificate and may re-offer it at a later auction. The only standing purchase right belongs to the existing certificate holder, who gets an exclusive 30-day window after each settlement to buy a subsequent certificate on the same parcel at a fixed 18 percent. The deed-side equivalent is the forfeited land list. A parcel offered at two foreclosure sales without a qualifying bid is forfeited to the state or to a subdivision, school district, or land bank, and the county auditor keeps a list of forfeited lands and offers them for sale at least annually, or more often if the auditor decides more frequent sales are needed.Ohio Revised Code 5723.06 - Procedure for sale of forfeited lands; notice of intent to purchase by director of natural resources; titleR.C. 5723.06Verified Aug 6, 2026