Smith County, TX tax sales
How tax lien certificate and tax deed sales work in Smith County, seat of Tyler: 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 Smith County sells delinquent taxes
Tax certificate sale (lien)
Details are being verified for this county.
Tax deed sale
- Run by
- Smith County Tax Assessor-Collector (tax foreclosure sales conducted by the Smith County Sheriff's Office Civil Division, with delinquent-tax collection handled by Linebarger Goggan Blair & Sampson, LLP and Perdue, Brandon, Fielder, Collins & Mott)
- Frequency
- annual
- Typical timing
- The county's Delinquent Tax Sales page lists the sale date and time as "First Tuesday of every month at 10 am."
Registration and deposit
Two steps. First, obtain a written statement of no delinquent taxes due from the Tax Assessor-Collector: complete the Request for Written Statement (PDF) under Texas Tax Code 34.015, list every property you own in Smith County or in any city or school district located at least in part in Smith County, sign it before a notary, and submit the notarized form with $10 to the Smith County Tax Office. The county calls the resulting document a Bidder Certificate and says it is "good for 90 days." Second, register on the county's RealAuction site: "Anyone may bid on the Tax Foreclosed properties by registering at least five business days before the auction."
Texas sells a redeemable deed, not a lien. The county states plainly: "Smith County does not sell tax lien certificates. Investors may purchase properties at our tax sales." The Delinquent Tax Sales page gives the sale Location as "Smith County Official Tax Foreclosure Sales," linked to the county's RealAuction site at smith.texas.sheriffsaleauctions.com, so bidding runs online through that platform rather than on the courthouse steps. Bidder rules from the county's Notice to Bidders: "All Sales Are Final"; "Payment is due by 4 pm CT on the day of the sale"; "The winning bidder's deposit will be applied first"; and "A tax sale deed or a tax resale deed to the property will be processed within 90 days," which may take longer around holidays. The Delinquent Tax Sales page adds that payment in full is required from the winning bidder on the day of the sale by cashier's check or money order, credit cards are not accepted, and the buyer may also owe unpaid fees, other costs of sale, and taxes for post-judgment years. It states "A sheriff's deed is issued at the time of sale, or shortly thereafter." On redemption the county says the owner may redeem "at any time up to six months to two years after the sale," that the period "varies for each property according to the type of property," and that redemption costs the amount paid at sale plus 25% and any costs of sale in the first year, or plus 50% and any costs of sale in the second year. There is no downloadable sale list on the county site: "A tax sale list will be published in the Tyler Morning Telegraph on three occasions during the two weeks preceding the sale (dates vary)," and notices are also posted at the Smith County Courthouse. Sale questions go to Linebarger at 903-597-2897, Perdue Brandon (which represents only Tyler Independent School District) at 903-597-7664, or the Smith County Civil Division at 903-520-1037.
Register on RealAuctionOver-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)
Smith County Tax Assessor-Collector (Gary Barber)
1517 West Front Street, Tyler, TX 75702 (mailing: P.O. Box 2011, Tyler, TX 75710)
Official websiteNotes for Smith County
- County seat is Tyler. Tax office hours are Monday through Friday, 8 am to 4:30 pm, with substations in Noonday (15405 Hwy 155 S, 903-590-4824), Lindale (2616 South Main, 903-590-4899), and Troup (313 E Duval Street, 903-590-4741, auto registration only).
- The auction platform is operated by Realauction.com LLC and carries the RealForeclose branding for Smith County; the same operator runs sibling Texas sites for Dallas, Travis, Gregg, Kaufman and others.
- Sale-day contacts differ from the tax office: Linebarger Goggan Blair & Sampson at 903-597-2897, Perdue Brandon Fielder Collins & Mott at 903-597-7664 (Tyler ISD only), and the Smith County Civil Division at 903-520-1037.
- The Written Statement form is hosted on the auction platform rather than the county site, at https://smith.texas.sheriffsaleauctions.com/CORE/Public/documents/Smith%20Written%20Statement.pdf, and the form must be notarized and filed with $10 at the Smith County Tax Office.
- The county does not publish a sale list PDF online. Investors must use the Tyler Morning Telegraph notices, the courthouse postings, or the auction calendar on the RealAuction site.
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 Smith County, Texas sell tax liens or tax deeds?
- Smith County follows Texas's redeemable deed state system.
How often does Smith 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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