Marshall County, SD tax sales
How tax lien and tax deed sales work in Marshall County, seat of Britton: sale calendar, auction platform, over-the-counter lists, and the offices that run each sale.
New to tax sales? Read how South Dakota tax sales work or look terms up in the glossary.
- Next sale
- No fixed annual date.
- Format
- In person
- Registration
- No standing bidder list.
- County office
- (605) 448-2451
Every displayed fact carries a source badge. Verified Aug 31, 2026 against official county and state pages.How we verify
On this page
How Marshall County sells delinquent taxes
Tax certificate sale (lien)
- Run by
- Marshall County Treasurer's Office
- Frequency
- annual
- Typical timing
- The annual tax certificate sale falls on the third Monday of December.
- Registration
- No bidder list or online registration.
- Next expected
- on the third Monday in December, 2026 (window; exact date posts closer to the sale)
When it runs
The annual tax certificate sale falls on the third Monday of December. State law directs the treasurer to offer certificates "on the third Monday of December in each year, between the hours of nine a.m. and four p.m." at the courthouse in Britton, and lets the sale adjourn from day to day until every certificate has been offered.
Registration and deposit
No bidder list or online registration. Bidders attend the sale at the courthouse in Britton and bid in person. Contact the Treasurer's Office at (605) 448-2451 ahead of the sale to confirm whether outside bids will be accepted, what identification the office wants and what form of payment the winning bidder must produce on the day.
Sale format and venue
Bidding runs the South Dakota interest bid down. Every certificate is priced at the full delinquent taxes, interest and costs, so there is no premium to bid. Competitors instead state the lowest annual interest rate they will accept, and the lowest rate wins. State law makes any bid above ten percent per year invalid and sets no minimum rate, so bidding can run all the way down to zero percent. The yield is simple interest per year on the certificate amount at the rate bid, running from the date of purchase, and the holder may pay later years of taxes and add them to the certificate at the same rate once those taxes go delinquent. On redemption the county deducts a fee of up to fifty dollars, set by commission resolution, from the money paid out to the certificate holder. One rule decides whether an outside bidder can buy at all: South Dakota bars a county from selling any tax certificate unless the county commissioners adopt a resolution waiving that ban, and without the resolution the county itself holds every certificate the treasurer issues. Call the Treasurer's Office before the third Monday in December to confirm whether Marshall County will take outside bids this year. Any certificate left unsold for want of bidders is afterward sold over the counter at the Treasurer's Office to anyone who pays the taxes, penalty and costs due. The notice of sale and the list of unpaid taxes run once during the week before the sale in the Marshall County Journal, the county's official newspaper, and the treasurer also mails notice to owners at least fourteen days ahead. The sale is held in person at the courthouse. No online auction platform serves this county.
Source: South Dakota Codified Laws 10-23-8, offer of tax certificate and receipt of bids· Verified Aug 31, 2026
Tax deed sale
- Run by
- Marshall County Board of Commissioners, with sealed bids handled by the County Auditor
- Frequency
- annual
- Typical timing
- No fixed annual date.
- Registration
- No standing bidder list.
When it runs
No fixed annual date. Parcels reach the market when the commission votes to offer a group it has taken by tax deed, and the notice names the meeting at which sealed bids are opened. The commission offered three Veblen parcels on February 6, 2024, with bids opened at the March 19, 2024 meeting.
Registration and deposit
Sale format and venue
Marshall County reaches the deed stage on its own account, so what comes to market is county owned parcels sold by sealed bid rather than deeds handed to a winning bidder at an auction. Supply is small and weighted toward town lots: the three Veblen parcels offered in 2024 drew no bids, and the commission then conveyed them to the City of Veblen. A certificate holder who does reach a deed follows the state timetable. A deed proceeding may start three years after the certificate sale. Notice of intention to take a tax deed must be personally served on the owner of record, the person in possession and the person the property is taxed to, while other interested parties may be served or given notice published once a week for two successive weeks in the county legal newspapers, sent by registered or certified mail with return receipt. Redemption ends sixty days after the affidavit of completed service is filed with the treasurer. Notice, records search and attorney costs added to the redemption amount are capped at four hundred dollars. The certificate itself dies if the deed proceeding is not completed within six years of the sale date. The Register of Deeds records the deed. Bids are sealed and opened in a public commission meeting, and there is no online auction platform for these parcels.
Source: Commission minutes of February 6, 2024 offering tax deed parcels by sealed bid, Marshall County, South Dakota· Verified Aug 31, 2026
Marshall County tax sale list and auction calendar
For Marshall 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.
Get the advertised list
A county sale-list URL is still being verified. Use the office and platform details on this page before relying on a copied list.Register to bid
Sale day
No fixed annual 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.Confirm with the office
If the list, platform, and notice disagree, use Marshall County Board of Commissioners, with sealed bids handled by the County Auditor as the source to confirm which parcels are actually offered.
Before you bid in Marshall County
4 checks
Start with the live sale list
The county sale-list URL is still being verified. Use the county office contacts below and confirm the advertised parcels directly before you price a bid.Check the state rules that change the bid
Read the South Dakota 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 South Dakota before you price the title work.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
unsold liens and deeds
Three routes exist and each runs through a county office. A certificate that stayed unsold for want of bidders must be sold at private sale at the treasurer's office to any person who pays the taxes, penalty and costs due. A person may also buy the county's interest in a certificate the treasurer bid off, by paying the taxes, penalty, interest and costs of sale and transfer plus every unpaid and subsequent tax, after which the treasurer assigns the certificate and the buyer holds the rights of an original purchaser. Both routes are closed in a county whose commissioners have not waived SDCL 10-23-28.1. Separately, tax deed property the county offered that drew no bid may be sold at private sale within twelve months for not less than ninety percent of the appraised value, without further publication or appraisal. Ask the county treasurer about certificates and the county auditor about unsold deeded parcels.
New to this path? Read how over-the-counter certificates work. Every state has its own name for what goes unsold, so check what South Dakota calls its leftover tax-sale inventory.
Use the arrow keys to switch between these sections.
County offices
Tax Collector (runs the certificate sale)
County notes
- Treasurer Amanda Streier runs the office at 911 Vander Horck in Britton, open 8:30 a.m. to 4:30 p.m. Monday through Friday.
- The county publishes no separate tax sale page, so the December sale details come from the Treasurer's Office and from the notice printed in the Marshall County Journal, which the commission designated as the county's official newspaper at its January 6, 2026 organizational meeting.
- Redemption stays open until a tax deed issues. The redeeming party pays the certificate amount plus interest at the rate the property sold for from the date of purchase, along with any subsequent taxes the holder paid and interest on those at the same rate.
- County Auditor Megan Biel, (605) 448-2401, advertises the sealed bid sales of county owned tax deed parcels. Register of Deeds Kalissa Stelzer, (605) 448-2352, records the tax deed. Both offices sit at 911 Vander Horck in Britton.
- Property taxes fall due April 30 and October 31, which is when a certificate holder decides whether to pay a later year and roll it into the certificate.
- The commission takes monthly payment agreements from delinquent owners, which pulls parcels back out of the pipeline before they reach a deed.
South Dakota rules
- Redemption
- There is no fixed redemption deadline that starts at the sale. SDCL 10-24-1 lets any person redeem at any time before a tax deed is issued. What sets the outer limit is the deed process: SDCL 10-25-1 bars the certificate holder from starting that process until three years after the certificate sale, and SDCL 10-25-8 keeps the right to redeem alive until sixty days after the affidavit of completed service of the notice of intention is filed with the treasurer. Missing that sixty-day window passes the owner's, mortgagee's and lienholder's interests to the certificate holder. After the deed is recorded, the former owner has one hundred eighty days to bring an action to recover possession or to avoid the deed, which is a limitation period rather than a further right to redeem.
- Deed deposit
- Chapter 6-13 sets no deposit for a cash sale. A buyer taking an installment contract must deposit the cash portion with the fiscal officer as soon as the bid is accepted, and the board can still decline to approve the sale, in which case the deposit is returned. A separate rule bars a bidder from the sale entirely: under SDCL 10-25-45 a county may refuse a bid from any person who is not current on all property taxes due within that county. Payment methods and any county-set deposit are county practice rather than statute, so confirm them with the county before bidding.
- Surplus proceeds
- The county first deducts the expenses of taking the tax deed and of the sale. What remains is prorated to the taxing districts on the levies for the most recent year included in the proceeds until all tax and interest is paid. Any surplus left after taxes, penalty, interest, county liens and other costs must be returned to the prior owner of record, and if that owner cannot be found within one hundred eighty days the surplus is transferred to the Unclaimed Property Division under SDCL chapter 43-41B. The same distribution binds a private buyer. SDCL 10-25-39.2, effective February 12, 2024, requires any person other than a county who acquires property by tax deed after being issued a tax certificate to offer that property at public auction under chapter 6-13 within one year of the deed, and entitles that seller only to compensation in the same manner as a redemption under SDCL 10-24-1. A South Dakota certificate is therefore a route to being paid what the certificate is worth, not a route to keeping the land.
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.
Frequently asked questions
Does Marshall County, South Dakota sell tax liens or tax deeds?
Marshall County follows South Dakota's tax lien state system.
When is the Marshall County tax certificate sale?
The annual tax certificate sale falls on the third Monday of December. State law directs the treasurer to offer certificates "on the third Monday of December in each year, between the hours of nine a.m. and four p.m." at the courthouse in Britton, and lets the sale adjourn from day to day until every certificate has been offered. The sale is held in person. Always confirm the exact date with the County Treasurer before the sale.
How often does Marshall County hold tax deed sales?
Marshall County holds its tax deed sale once a year. No fixed annual 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. South Dakota's redemption rule: Open until a tax deed issues; a deed cannot be sought until 3 years after the certificate sale, and redemption then runs until 60 days after completed service of the notice of intention. Call the Marshall County Board of Commissioners, with sealed bids handled by the County Auditor 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 Aug 31, 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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