Polk County, TX tax sales
How tax lien certificate and tax deed sales work in Polk County, seat of Livingston: 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 Polk County sells delinquent taxes
Tax certificate sale (lien)
Details are being verified for this county.
Tax deed sale
- Run by
- Polk County Sheriff's Office (tax foreclosure sales for the county's taxing units; suits and sale lists handled by Linebarger Goggan Blair & Sampson, LLP)
- Frequency
- annual
- Typical timing
- The County Clerk's Foreclosures page states sales are held "between 10 am and 4 pm on the first Tuesday of the month," and that when the first Tuesday falls on January 1 or July 4 the sale moves to "between 10 am and 4 pm on the first Wednesday of the month." The same page states "Notices will be posted 21 days before the upcoming sale on the Posting Board located in the Polk County Courthouse and will be available for viewing on our Foreclosure and Trustee Sale Notices website." Linebarger's Polk County detail lists sales as typically scheduled for 10:00. The list current at the time of research covered the August 4, 2026 sale.
Registration and deposit
Two steps. First, a bidder must obtain the Texas Tax Code 34.015 written statement that no delinquent taxes are owed. Polk County posts Texas Comptroller Form 50-307, "Request for Written Statement About Delinquent Taxes for Tax Foreclosure Sale," on the Tax Assessor-Collector page; the form instructions state it is "for use by a purchaser of property at a tax foreclosure sale under Tax Code Section 34.01 to request a written statement regarding delinquent taxes from a county assessor-collector pursuant to Tax Code Section 34.015," and that "a person who knowingly violates Tax Code Section 34.015 commits a Class B misdemeanor offense." The form is sworn before a notary. Second, Linebarger's Polk County detail states: "Pre-registration is required. You may register one week prior to the sale at the office of Linebarger Goggan Blair & Sampson LLP, 501 N. Washington, Livingston TX, between the hours of 8:00 am and 12:00 pm. You may also register at the Courthouse on the day of sale." Its special instructions add that purchasers "are required to furnish a completed Affidavit (of no taxes due) issued by the Polk County Tax Assessor Collector, 416 N. Washington, Livingston, TX," that the completed affidavit "must be sumbitted to the office of Linebarger Goggan Blair & Sampson, LLP at 501 N. Washington, Livingston, TX at the time of pre-registration, or when Bidder registers at the sale," and that "There is no cost for the Affidavit." Payment is listed as "Cash, Personal Check, Cashier's Check or Money Order" with the payee shown as "Polk County."
Polk County runs its redeemable tax deed sale in person, not on an online auction platform. The sale was moved out of the historic courthouse during restoration: the Commissioners Court order signed May 10, 2022 resolves that all Sheriff's/tax sales of foreclosed property be conducted at 1103 Dunbar Avenue, Livingston, Texas 77351, effective August 10, 2022, "UNTIL FURTHER ORDER OF THIS COURT." The County Clerk's Foreclosures page describes the same venue as the Dunbar Gym, 1103 Dunbar St, Livingston, TX 77351, and Linebarger describes the bidding point as "the West Entrance of the temporary location designated by the Polk County Commissioners Court at 1103 Dunbar Avenue." Confirm the venue before traveling, since the order is temporary and tied to the courthouse restoration. Property lists are published by Linebarger Goggan Blair & Sampson, LLP, the county's delinquent tax law firm, and are searchable at taxsales.lgbs.com; a per sale date PDF is also published (the August 4, 2026 list carried 45 items, 42 scheduled for auction and 3 cancelled, with cause numbers, legal descriptions, appraised values and estimated minimum bids). Linebarger also flags struck off inventory for Polk County: "Struck-off properties may be set for sale in the future," which points to a Tax Code 34.05 resale path rather than a standing over the counter list. Sale notices are also posted 21 days ahead on the courthouse posting board and on the County Clerk's Foreclosure and Trustee Sale Notices site at polkcountyapps.net/easydocs/foreclosure/, which indexes filings by year from 2007 through 2026. Texas sells a redeemable deed, so a Polk County purchase remains subject to the owner's Tax Code 34.21 right of redemption. In person, live oral bidding (no online auction platform)
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)
Notes for Polk County
- Tax Assessor-Collector: Tatum White, 416 N Washington, Livingston, TX 77351, phone 936-327-6801, fax 936-327-6885 (county page and Texas Comptroller county directory agree; the Comptroller lists the ZIP+4 as 77351-2838).
- Polk County Sheriff's Office: 1733 N. Washington Ave, Livingston, TX 77351, phone 936-327-6810. The Sheriff's own pages carry no sale listings, so sale specifics come from the County Clerk's Foreclosures page and the Linebarger list.
- Polk County Clerk: 101 West Mill Street, Suite 265, Livingston, TX 77351, phone 936-327-6805. The Clerk posts sale notices and charges $2 for a foreclosure or trustee sale posting and $2 for a public notice.
- The county's legacy domain www.co.polk.tx.us now redirects to www.polktx.gov and serves a mismatched TLS certificate, so link to polktx.gov URLs directly.
- Sale venue is temporary. The 1103 Dunbar Avenue location was ordered on May 10, 2022 while the 1923 courthouse at 101 W Church Street undergoes historic restoration, and it stands until the Commissioners Court orders otherwise.
- Verify the delinquent tax law firm's Livingston office hours before relying on pre-registration; Linebarger lists 8:00 am to 12:00 pm one week prior to the sale at 501 N. Washington, Livingston.
- Do not cite pbfcm.com for Polk County. That domain was checked and its markup is currently loaded with unrelated spam links, and Polk County's delinquent tax counsel is Linebarger Goggan Blair & Sampson, LLP.
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 Polk County, Texas sell tax liens or tax deeds?
- Polk County follows Texas's redeemable deed state system.
How often does Polk 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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