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Tax Sale Atlas

Harney County, OR tax sales

Tax Sale Atlas maps the Harney County, OR tax sale, one of 2,957 counties in 40 states. Oregon sells the deed itself, so no statutory investor interest rate applies. Sale office, calendar and list locations read from the county’s own official pages on Sep 26, 2026.

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

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

Next sale
No fixed annual sale.
Format
In person
Registration
No online registration.
County office
541-573-6356
Every displayed fact carries a source badge. Verified Sep 26, 2026 against official county and state pages.How we verify
On this page
Look up a sale detail

Harney County Court (County Judge and Commissioners), by court order directing the Harney County Sheriff to sell county-owned tax-foreclosed land; the Harney County Assessor/Tax Collector runs the foreclosure. In person. annual

Record quality: high. Last verified: 2026-09-26.

November 24, 2025 Meeting Packet with Court Order 2025-08 (Order of Sale of County Property), Harney County Court (source accessed 2026-09-26)

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

Link to this detail

How Harney County sells delinquent taxes

No tax lien certificate sale

Oregon counties do not sell tax lien certificates to investors. The only certificate of sale in the process is the certified copy of the foreclosure judgment, which ORS 312.100 makes a certificate of sale to the county itself.

Tax deed sale

In person
Run by
Harney County Court (County Judge and Commissioners), by court order directing the Harney County Sheriff to sell county-owned tax-foreclosed land; the Harney County Assessor/Tax Collector runs the foreclosure
Frequency
annual
Typical timing
No fixed annual sale.
Registration
No online registration.
Sale list
County-Owned Properties Obtained Through Foreclosure, Harney County (list dated January 10, 2023)
When it runs
No fixed annual sale. Each parcel is sold under its own County Court order: the Court approves a sale after a four-week public notice period, and the Sheriff sells at the time set in the Sheriff's Published Notice. The most recent order, Court Order 2025-08 dated November 24, 2025, approved a Sheriff's sale of Account 1356, 497 S Kearney Ave, Burns. The county land sale page reads "Upcoming Land Sales: None at this time." The Court meets the 1st and 3rd Wednesday of each month.
Registration and deposit

No online registration. Bidders attend the Sheriff's sale named in the published notice and pay in full on the day of sale; Resolution 2021-15 accepts only cashier's checks or money orders. Anyone may also ask the County Court to bring a specific county-owned parcel to auction by filing the Application to Bring County Owned Land to Auction with a nonrefundable $300 processing fee.

Sale format and venue
Oregon sells no tax lien certificates. After the two-year redemption period the county takes deed, and county-owned land is resold under ORS Chapter 275 by order of the Harney County Court. Court Order 2025-08 (November 24, 2025) directs the Sheriff to sell Account 1356 (Map 23S30E13-AC-00700, Tax Lot 700, 497 S Kearney Ave, Burns, 0.23 acres) to the highest bidder for cash, at no less than 25% of Real Market Value plus a $300 processing fee, with mineral, energy and road right-of-way rights reserved to the county. Any parcel may be withdrawn before the sale, and a parcel left unsold may be sold privately without further notice under Resolution 2021-15. Resolution 2021-15 sets minimum bids of 50% of RMV plus $300 when the county brings land to auction, 100% of RMV when an individual or organization applies, and 25% of RMV plus $300 for improved land acquired by tax foreclosure; winning bidders on improved parcels must remove failing structures within 60 days before the deed transfers. The county land sale page still states a moratorium on tax foreclosure sales tied to Tyler v. Hennepin County, while the August 2026 County Court minutes report that County Counsel advised the county may proceed with tax-foreclosure property sales under current statutory guidance and that a new disposal resolution, policy and workflow is under review. The county's published parcel list is dated January 10, 2023, so there is no current sale list online: the parcels offered appear in each County Court order, in the Sheriff's Published Notice, and on the county land sale page. Call the County Court at 541-573-6356 to confirm parcel availability and upcoming sale dates, and watch the Burns Times-Herald, which the county uses for its tax foreclosure notices.

Harney County tax sale list and auction calendar

For Harney 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 County-Owned Properties Obtained Through Foreclosure, Harney County (list dated January 10, 2023) for the current advertised parcels, then recheck it before the auction.
  2. Register to bid

    No online registration. Full requirements are in the sale card above.
  3. Sale day

    No fixed annual sale. 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 Harney County Court (County Judge and Commissioners), by court order directing the Harney County Sheriff to sell county-owned tax-foreclosed land; the Harney County Assessor/Tax Collector runs the foreclosure as the source to confirm which parcels are actually offered.

Before you bid in Harney County

  1. Start with the live sale list

    Pull the current advertised parcels from County-Owned Properties Obtained Through Foreclosure, Harney County (list dated January 10, 2023). Lists can change before the sale, so recheck the county source before you price a parcel.
  2. Confirm registration and deposit

    No online registration. Bidders attend the Sheriff's sale named in the published notice and pay in full on the day of sale; Resolution 2021-15 accepts only cashier's checks or money orders. Anyone may also ask the County Court to bring a specific county-owned parcel to auction by filing the Application to Bring County Owned Land to Auction with a nonrefundable $300 processing fee.

  3. Check the state rules that change the bid

    Read the Oregon 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 Oregon 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

Oregon counties keep no statewide over-the-counter list. Land left unsold after the sheriff's sale may be sold privately under ORS 275.200 at not less than the highest bid received or, with no bid, at a price the county considers reasonable but at least 15 percent of the sale minimum. Whether this county holds any such inventory must be confirmed with the county office that manages tax-foreclosed property.

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

Use the arrow keys to switch between these sections.

County offices

Tax sale office

Harney County Court (County Judge Bill Hart)

541-573-6356

450 N. Buena Vista #5, Burns, OR 97720

Official website

County notes

  • Oregon has no tax lien sale. After Harney County forecloses under ORS Chapter 312 and the two-year redemption period ends, the county takes deed and the Harney County Court sells the land under ORS Chapter 275, usually by ordering a Sheriff's sale.
  • Court Order 2025-08 (November 24, 2025) approved a Sheriff's sale of 497 S Kearney Ave, Burns (Account 1356) to the highest bidder for cash, with a minimum of 25% of Real Market Value plus a $300 processing fee.
  • The County Court is drafting a new resolution, policy and workflow for selling tax-foreclosed parcels, possibly in batches, so expect sale terms to change. The county land sale page currently lists no upcoming sales.
  • Buyers can apply to bring a specific county-owned parcel to auction for a nonrefundable $300 fee; the minimum bid on an applicant-requested parcel is 100% of Real Market Value, and payment is by cashier's check or money order only.
  • The county's online list of county-owned foreclosed parcels is dated January 10, 2023. Confirm availability with the County Court at 541-573-6356, 450 N. Buena Vista, Burns. For the foreclosure itself, the Assessor/Tax Collector is at 541-573-8365.

Oregon rules

Redemption
Redemption in Oregon runs before the public ever buys. After judgment the parcels are held by the county for two years from the date of the judgment of foreclosure, unless redeemed sooner, and the former owner keeps possession during that period unless waste is committed. At least one year before the period ends the tax collector mails a notice of expiration of redemption, and 10 to 30 days before it ends the tax collector publishes a general notice. Unredeemed parcels are then deeded to the county, and all rights of redemption terminate when the deed to the county is executed. A buyer at the county's later sale therefore takes property that is no longer subject to any redemption right. ORS 275.180 separately lets the county governing body sell a parcel back to the record owner or contract purchaser of record at any time, without notice, for the taxes and interest charged when the county acquired it plus six percent a year; that is a discretionary repurchase, not a redemption right.
Deed deposit
No statewide deposit amount. ORS 275.110 leaves the conditions and terms of sale to the county governing body's order, and the notice of sale states them. Deposits, bidder registration, and accepted forms of payment therefore vary by county; read the county's notice of sale before the auction.
Surplus proceeds
Oregon now returns equity to the former owner. Under ORS 312.530 the surplus is the value of the property, which is the sale price at a broker or auction sale, less the county's allowable costs: the judgment and post-judgment interest, taxes that would have accrued through the sale, county maintenance and title costs, local improvement liens filed with the county, nuisance abatement costs, and reasonable foreclosure and disposition fees including legal, appraisal, commission, and auction fees. The county holds the gross proceeds in a separate interest-bearing account, determines the surplus within 60 days, gives the former owner an itemized accounting, and delivers the surplus to the State Treasurer as unclaimed property within 30 days of determining it. The former owner, or heirs and certain successors, claim it from the State Treasurer; a creditor with a valid lien or debt may also claim against it. These rules apply to claims where the owner received the ORS 312.125 notice on or after May 25, 2023.
Governing statute
ORS Chapter 312

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 Oregonrules and every county →

Frequently asked questions

Does Harney County, Oregon sell tax liens or tax deeds?

Tax deeds. Oregon sells no tax lien certificates to investors; the The county sells the property itself at a public tax sale.

How often does Harney County hold tax deed sales?

Harney County holds its tax deed sale once a year. No fixed annual sale. 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. Oregon's redemption rule: 2 years from the foreclosure judgment. Call the Harney County Court (County Judge and Commissioners), by court order directing the Harney County Sheriff to sell county-owned tax-foreclosed land; the Harney County Assessor/Tax Collector runs the foreclosure 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 Harney County tax sale list?

Harney County posts its tax sale list at harneycountyor.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 26, 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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