Madison County, TN tax sales

County offices

County notes

• •The Chancery Court runs a dedicated Delinquent Tax Sale List under Notify Me. Subscribers receive written notice of upcoming sales, and the office says dates are posted to the site as they are set.
• •No sale date was posted on the Chancery Court site on 2026-08-18, and its calendar carries court dockets only. Several 2026 docket entries reference Madison County v. delinquent taxpayers and motions to shorten the redemption period, which is consistent with an active tax suit docket rather than a dormant one.
• •Staff listings conflict on who holds the office. The Chancery Court directory lists Sharon Perry-Brown as Clerk and Master at (731) 423-6030, an older profile page lists Pam Carter as Clerk and Master at (731) 988-3025, and the county's 2026 Excess Resale terms direct payment by cashier's check to Pam Carter, Clerk and Master, at 100 E. Main Street, Suite 200. Verify the officeholder before publishing a personal name; the office name is safe.
• •Delinquent City of Jackson, City of Three-Way and Madison County property taxes filed in Chancery Court for collection can be paid online through the CitiSen Portal. The court lists (731) 423-6071 for questions and adds a 2.5% convenience fee.
• •Madison County Government, not the Clerk and Master, runs a separate Excess Resale Real Estate offering through GovEase at liveauctions.govease.com. The county page advertised it for March 13, 2026 at 10:00 a.m. central time, with registration opening February 20, 2026 and pre-bidding opening March 10 at 10:00 AM Central; that page still showed the March 2026 event on 2026-08-18. Registration requires a signed copy of the terms, a signed W-9, and a bank statement or letter of credit, and offers are capped at the amount shown on that bank document. Conveyance is by quitclaim deed, as is, with the buyer paying recording fees and transfer taxes within five business days.
• •The Clerk and Master's archived sale notice quotes 10% per annum on redemption. That figure predates the current statute, which sets 12% per annum under Tenn. Code Ann. 67-5-2701. Use the statute, not the archived notice.
• •The Chancery Court FAQ separately confirms the office does not hold foreclosure sales, so any Madison County foreclosure listing is a different process.

Tennessee rules

Redemption

The right to redeem vests when the court enters the order confirming the sale and never runs longer than one year from that date. The court sets each parcel's period before the sale on a statutory scale: one year when the taxes were delinquent 5 years or less, 180 days when delinquent more than 5 but less than 8 years, 90 days when delinquent 8 years or more, and 30 days when the court finds the property vacant and abandoned. To redeem, an interested person files a motion in the same lawsuit and must first pay the clerk the full redemption amount; the purchaser then has 30 days after notice to ask the court for additional reimbursements. When the court declares the redemption complete, title divests from the purchaser and the clerk refunds the purchase money plus everything owed. During the redemption period the purchaser owes no duty to insure the parcel and is not liable for damage to it except from the purchaser's own intentional acts. Separately, a suit attacking the validity of the sale itself must normally be filed within one year of the confirmation order, with an absolute three-year outer limit.Tenn. Code Ann. 67-5-2701, procedure for redemption, the tiered redemption periods, and the 12 percent interest owed the purchaser (2025 Tennessee Code)Tenn. Code Ann. 67-5-2701Verified Aug 18, 2026

Deed deposit

No statewide deposit percentage exists. The statute fixes the form of payment (cash, certified funds, cashier's check, money order, or ACH transfer) and each court sets its own payment terms. Davidson County takes cashier's checks only, Rutherford County requires payment by close of business the day after the sale, and counties selling through GovEase collect payment through the platform. Confirm the terms with the clerk and master that runs the sale before bidding.Tenn. Code Ann. 67-5-2501, sale of land generally in delinquent tax suits (2025 Tennessee Code)Tenn. Code Ann. 67-5-2501Verified Aug 18, 2026

Surplus proceeds

Sale proceeds pay the delinquent tax attorney, then court costs, then the taxing entities. Any excess is claimed by motion in the same case: remaining taxes are paid first, then lienholders in order of priority (pre-sale liens before post-sale liens), then the former owner. Filing the motion ends any remaining redemption period as to the movant. Excess proceeds nobody claims pass to the state under the Uniform Unclaimed Property Act.Tenn. Code Ann. 67-5-2702, motions claiming excess sale proceeds (2025 Tennessee Code)Tenn. Code Ann. 67-5-2702Verified Aug 18, 2026

Governing statute

Tenn. Code Ann. Title 67, Chapter 5, Parts 25-27Tennessee Code, free public access portal published by LexisNexis for the State of TennesseeTenn. Code Ann. Title 67, Chapter 5Verified Aug 18, 2026

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.

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