Lee County, TX tax sales
How tax lien certificate and tax deed sales work in Lee County, seat of Giddings: sale calendar, auction platform, over-the-counter lists, and the offices that run each sale.
Verified Jul 27, 2026 against official county and state sources.
New here? Read how Texas tax sales work, the difference between a lien and a deed, and redemption periods.
How Lee County sells delinquent taxes
Tax certificate sale (lien)
Details are being verified for this county.
Tax deed sale
- Run by
- Lee County Sheriff's Office conducts the sale (the Sheriff's site carries a dedicated Sheriffs Sales section). Delinquent tax suits, sale postings and property listings are handled by Linebarger Goggan Blair & Sampson, LLP (LGBS) on behalf of the Lee County taxing units, and the sale is physically held at the Lee County Tax Assessor-Collector's office building.
- Frequency
- annual
- Typical timing
- First Tuesday of the month at 10:00 AM. The LGBS Lee County detail states the sale location is "at the front door of the Lee County Tax Office located at 898 East Richmond, Giddings, TX 78942." and that "Sales are typically scheduled for: 10:00 AM". The LGBS FAQ states: "Public Tax Sales may only be conducted on the first Tuesday of the month except when January 1 or July 4 occurs on the first Tuesday. Then Sales may be conducted on the first Wednesday of the month." Lee County does not hold a sale every month. As of July 26, 2026 no Lee County sale date appeared on the LGBS scheduled-sales list; the only Lee County record was a struck-off tract marked "Available for Future Sale". Notice of sale is published in the Giddings Times.
Registration and deposit
No online bidder portal. The LGBS Lee County detail states, under Bidder Registration: "For more information, contact the officer conducting the sale." Payment terms for Lee County are listed as "Cash or Cashier's Check", with the payee also referred to the officer conducting the sale. Bidders should also obtain the Texas Tax Code Section 34.015 written statement that no delinquent taxes are owed, issued by the Lee County Tax Assessor-Collector, before bidding.
This is an IN PERSON sale, not an online auction. Bidding happens at the front door of the Lee County Tax Office at 898 East Richmond, Giddings, TX 78942, not on an auction platform, so there is no platform URL. Lee County's own websites publish no sale calendar: the Sheriff's Sheriffs Sales page reads in full, "We will post information regarding Sheriff's Sales as it comes available.", and neither the county Tax Assessor-Collector page nor leetax.org mentions tax sales, struck-off property or a delinquent-tax law firm. Sale logistics therefore come from LGBS, the county's delinquent-tax counsel, whose Lee County record supplies the location, the 10:00 AM start, the cash or cashier's check payment rule and the Giddings Times publication. Buyers get a redeemable Sheriff's Deed subject to the Texas Tax Code Chapter 34 right of redemption. Struck-off tracts held in trust by the taxing units can come back for resale under Section 34.05; call the Tax Assessor-Collector at (979) 542-2640 for the current trust list, since no public struck-off list is posted on a county site.
Over-the-counter (leftover) purchases
Texas has no over-the-counter certificate list. Parcels that draw no sufficient bid are struck off to the taxing unit that requested the order of sale, and that unit may resell them at any time by public or private sale. A public resale requested through the sheriff or constable may be sold for any amount. A private sale generally may not go below the lesser of the market value stated in the judgment or the total judgments against the property, unless every taxing unit entitled to proceeds consents. Ask the county or its delinquent-tax law firm for the current struck-off inventory.
New to this path? Read how over-the-counter certificates work.
County offices
Tax Collector (runs the certificate sale)
Lee County Tax Assessor-Collector (Lee County Tax Office), David Matthijetz
898 E. Richmond St., Suite 103, Giddings, TX 78942. The Lee County Tax Office lists this as both the physical and mailing address; TxDMV lists the mailing ZIP+4 as 78942-4252. Fax (979) 542-3787. A branch office operates at 8871 US 77, Lexington, TX 78947, phone (979) 773-2266.
Official websiteNotes for Lee County
- Sale conducting office: Lee County Sheriff's Office, Sheriff Garrett Durrenberger, 2122 FM 448 (mailing P.O. Box 98), Giddings, TX 78942, non-emergency (979) 542-2800, hours Monday to Friday 8:00 am to 5:00 pm. Its Sheriffs Sales page is an unfinished stub and currently posts no sale list or schedule.
- Lee County Tax Office hours are Monday to Friday 8:00 AM to 4:00 PM per leetax.org.
- Caution on one LGBS field: the Lee County "Struck-Off Properties" answer served by LGBS is boilerplate copied from another county and repeatedly names the "Lampasas Central Appraisal District" as the office taking sealed bids. That text should not be applied to Lee County. Verify struck-off and trust-property purchase procedure directly with the Lee County Tax Assessor-Collector.
- As of July 26, 2026 the LGBS feed showed exactly one Lee County record, a struck-off tract at 396 Clark Ln, Giddings, TX 78942, status "Available for Future Sale", with an estimated minimum bid of $8,498.52 against an appraised value of $50,491. Minimum bid figures on the LGBS site are described as estimates only; the officer conducting the sale sets and announces the actual minimum bid.
- Lee County did not appear on the MVBA upcoming Texas tax sales page (https://mvbalaw.com/tax-sales/month-sales/), which was checked and lists other Central Texas counties. LGBS is the firm publishing Lee County sale data.
- The Lee County Sheriff's Office and the Lee County Clerk are separate posting points. The County Clerk at 843 East Industry, Giddings, TX 78942 posts private trustee and foreclosure sale notices, which are NOT tax sales, at a posted location on the west side of the County Clerk's office.
- Two county web domains are live and both carry the same tax assessor-collector contact block: www.co.lee.tx.us and leecountytx.gov. Neither publishes tax sale notices.
Texas statewide rules
- Redemption
- The redemption clock runs from the date the purchaser's deed is filed for record, not from the sale date. Property that was the owner's residence homestead or was land designated for agricultural use when the suit or the warrant application was filed, and any mineral interest, may be redeemed on or before the second anniversary of that filing. Every other property may be redeemed only through the 180th day after the deed is filed. When a parcel is struck off to a taxing unit instead, the period runs from the date the taxing unit's deed is filed for record. The former owner has no right to use, possess, or collect rent from the property while the redemption right runs, and the right of redemption cannot be sold or transferred: any instrument purporting to transfer it is void.
- Deed deposit
- The Tax Code sets no statewide deposit and no buyer premium. Section 34.01 directs the officer to conduct the sale the way similar property is sold under execution, so payment terms are set locally by the officer who runs the sale. Most Texas counties collect the full bid in cash or by cashier's check on the day of the sale. Confirm the terms with the county before you bid.
- Homestead deeds
- Texas sets no separate opening bid for a homestead. What changes on a homestead parcel is the exit: a residence homestead, land designated for agricultural use when the suit or warrant application was filed, and a mineral interest all carry a two-year redemption right instead of 180 days, and the premium the owner pays can reach 50 percent in the second year. Price a homestead parcel for that longer clock.
- Surplus proceeds
- The officer pays any excess proceeds to the clerk of the court that issued the order of sale. The clerk holds the excess for two years after the sale and notifies the former owner when the amount exceeds $25. A claim must be filed before the second anniversary of the sale. The court pays established claims in statutory priority: a purchaser at a sale later adjudged void, taxing units for post-judgment or omitted taxes, other lienholders, taxing units for unsatisfied judgment amounts, and then the former owner. Anything unclaimed is distributed to the taxing units.
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 Lee County, Texas sell tax liens or tax deeds?
- Lee County follows Texas's redeemable deed state system.
How often does Lee County hold tax deed sales?
- annual. Each sale is scheduled and advertised in advance, so check the county's tax deed calendar for the next posted date.
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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