When the sale is held
Ohio fixes no statutory month. The treasurer selects parcels from the delinquent land list, advertises the auction in a county newspaper once a week for two consecutive weeks, and may then hold the sale at any time after the advertising is complete, on the date, time, and place named in the advertisement. Several counties may also combine their parcels into one regional sale held at a single location. Confirm the current date on the county treasurer page, and confirm whether the county sells by auction at all rather than by negotiated sale.
When taxes go delinquent
Ohio bills real property taxes in two installments. 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.
What happens after the sale
Ohio has three routes to a sale. A tax certificate holder may file a request for foreclosure, or a private attorney may file a notice of intent to foreclose, at any time after one year from the date the certificate was sold and no later than the end of the certificate period. Where no certificate has been sold, the county treasurer sues to enforce the lien once taxes stay unpaid 60 days after the delinquent land duplicate reaches the treasurer, and the county prosecuting attorney forecloses the state's lien on the auditor's certification, with the in rem route available after the end of the second year from the date the delinquency was first certified. The treasurer may not enforce the lien for taxes that are already covered by an outstanding tax certificate.
Leftover parcels between sales
Ohio has no over-the-counter tax certificate channel. 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.
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 Ohio county pages before you plan a bid. For the mechanics of the sale itself, see how to buy in Ohio.
Verified Aug 6, 2026 against Ohio 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.