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Tax Sale Atlas

Lincoln County, WY tax sales

Tax Sale Atlas maps the Lincoln County, WY tax sale, one of 2,957 counties in 40 states. Wyoming sells tax lien certificates paying up to 15%, redeemable for 4 years minimum. Sale office, calendar and list locations read from the county’s own official pages on Sep 26, 2026.

How tax lien sales work in Lincoln County, seat of Kemmerer: sale calendar, auction platform, over-the-counter lists, and the offices that run each sale.

New to tax sales? Read how Wyoming tax sales work or look terms up in the glossary.

Next sale
Held once a year in early August.
Format
In person
Registration
No advance registration is described.
County office
(307) 877-9056
Every displayed fact carries a source badge. Verified Sep 26, 2026 against official county and state pages.How we verify
On this page
Look up a sale detail

Lincoln County Treasurer. In person. annual

Record quality: high. Last verified: 2026-09-26.

Tax Sale, Lincoln County Treasurer (source accessed 2026-09-26)

Recorded reference information. Verify current sale conditions with the county. Read the full sale details.

Link to this detail

How Lincoln County sells delinquent taxes

From lien to deed

Wyoming holds no county tax deed auction. A certificate holder whose certificate is not redeemed may apply to the county treasurer for a tax deed not less than four nor more than six years after the original sale, returning the certificate, paying the 25 dollar deed fee and proving notice. At least three months before applying, the holder must serve written notice on every person in actual possession or occupancy and on the person the property was taxed to, if they can be found in the county; if nobody occupies the property and the taxpayer cannot be found, the holder instead publishes the notice once a week for three weeks in a county newspaper, the first publication not more than five months and the last not less than three months before applying. Either way the holder must also send notice by certified or registered mail to the record owner and any mortgagees whose addresses are known. The notice states when the holder bought, the name the parcel was taxed in, its description, the tax year, when redemption expires, when the deed application will be made, and any special assessments. Where the county itself holds an unredeemed certificate, the treasurer issues and records a tax deed to the county after four years, following at least 60 days' notice from the county clerk to the person assessed and any mortgagees. The published notices of intent to apply are not sales.

Tax certificate sale (lien)

In person
Run by
Lincoln County Treasurer
Frequency
annual
Typical timing
Held once a year in early August.
Registration
No advance registration is described.
Sale list
2025 Tax Sale List (Excel, updated 7/31/26)
When it runs
Held once a year in early August. The county lists the "SCHEDULED DATE FOR THE 2025 TAX SALE: August 4, 2026." Sign-in runs 7:30 to 9:00 AM unless otherwise advertised, and no one is admitted after the sale begins.
Registration and deposit

No advance registration is described. Buyers sign in at the courthouse on sale day, must be at least 18, must attend in person (relatives and friends cannot buy for someone not present), and each individual must have a tax ID number. Each buyer is assigned one number.

Sale format and venue
The sale is held in person only and is limited to 100 people, with no reserved seating. Bidders do not bid down a rate: each buyer gets one number, numbers are drawn at random, and the drawn buyer accepts or declines the next certificate. A declined number is held out until all others are drawn, and the rounds repeat until all eligible taxes are sold. No trading of parcels between buyers. Payment is taken in the Treasurer's office after the sale by check or cash only; credit and debit cards are not accepted. The Certificate of Purchase fee is $20.00, and reassignments cost $25.00 each and cannot be made until at least 24 hours after the sale. The county states interest of 3% on the original purchase amount for the first year plus 15% per annum for days held until redemption, then 15% per annum in later years. If the owner does not pay the next year's taxes by December 31, the Treasurer bills the certificate holder in January. If the property is not redeemed within four years of the sale, the holder may apply for a tax deed after meeting the statutory notice requirements (W.S. 39-13-108). The county does not warrant the property or research other liens, and staff cannot give legal advice on tax deed filings. In person at the Lincoln County Courthouse, 925 Sage Ave., Kemmerer
Source: Tax Sale, Lincoln County Treasurer· Verified Sep 26, 2026

Lincoln County tax sale list and auction calendar

For Lincoln 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.

  1. Get the advertised list

    Use 2025 Tax Sale List (Excel, updated 7/31/26) for the current advertised parcels, then recheck it before the auction.
  2. Register to bid

    No advance registration is described. Full requirements are in the sale card above.
  3. Sale day

    Held once a year in early August. 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.
  4. Confirm with the office

    If the list, platform, and notice disagree, use Lincoln County Treasurer as the source to confirm which parcels are actually offered.

Before you bid in Lincoln County

  1. Start with the live sale list

    Pull the current advertised parcels from 2025 Tax Sale List (Excel, updated 7/31/26). Lists can change before the sale, so recheck the county source before you price a parcel.
  2. Confirm registration and deposit

    No advance registration is described. Buyers sign in at the courthouse on sale day, must be at least 18, must attend in person (relatives and friends cannot buy for someone not present), and each individual must have a tax ID number. Each buyer is assigned one number.

  3. Check the state rules that change the bid

    Read the Wyoming due-diligence checklist before bidding. Redemption, liens that survive a tax deed, title cleanup, and payment deadlines can change what a parcel is worth.
  4. 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

Parcels that no one buys at the sale are bid in for the county. The board of county commissioners may sell and assign those county-held certificates at public or private sale at any time, and the assignee takes all the rights of an original purchaser. Whether a county offers them over the counter, and at what price, is set by that county; ask the county treasurer.

New to this path? Read how over-the-counter certificates work. Every state has its own name for what goes unsold, so check what Wyoming calls its leftover tax-sale inventory.

Use the arrow keys to switch between these sections.

County offices

Tax Collector (runs the certificate sale)

Lincoln County Treasurer

(307) 877-9056

925 Sage Ave., Suite 102, Kemmerer, WY 83101

Official website

County notes

  • The delinquent list is advertised in the Star Valley Independent and the Kemmerer Gazette over three weeks in late June and July. For the 2025 tax sale the dates were June 30, July 7 and July 14 in the Gazette and July 1, July 8 and July 15 in the Independent. The Treasurer also posts a downloadable Tax Sale List.
  • The county asks buyers to be prepared to hold a certificate for four to six years or until redemption, and to be ready to file for a tax deed if the property is not redeemed.

Wyoming rules

Max interest rate
15% per year, fixed by statute (nothing is bid)
Minimum return
3% one-time penalty at redemption, added on top of the interest
Redemption
The legal owner may redeem at any time after the sale until a valid tax deed application has been filed with and accepted by the county treasurer. Because the treasurer cannot accept an application until four years after the sale, every owner has at least four years; after that the window stays open until the holder applies, and the holder must apply by the sixth year or lose the deed route. Redemption money is paid to the county treasurer, who holds it for the certificate holder, issues a certificate of redemption and notifies the holder. Where the county holds the certificate, the treasurer deeds the parcel to the county after four years. Where the holder instead forecloses in district court, anyone with an interest in the property may redeem until the court confirms the sheriff's sale.
Surplus proceeds
The treasurer's deed route conveys the parcel to the certificate holder, and nothing in Chapter 13 provides for paying the former owner any value above the certificate. On the judicial route, proceeds go first to the costs of the action and sale, including an attorney's fee allowed by the court, then to the lienholder, and the balance to persons holding prior interests in the property as their interests appear. That balance must be claimed within two years of the court's confirmation of the sale, or within one year after a legal disability ends, and unclaimed money is credited to the county sinking fund. No deficiency judgment may be entered.
Governing statute
W.S. Title 39, Chapter 13

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.

See the full Wyomingrules and every county →

Frequently asked questions

Does Lincoln County, Wyoming sell tax liens or tax deeds?

Tax lien certificates. In Wyoming investors buy the lien, not the property; the County Treasurer runs the sale.

When is the Lincoln County tax certificate sale?

Held once a year in early August. The county lists the "SCHEDULED DATE FOR THE 2025 TAX SALE: August 4, 2026." Sign-in runs 7:30 to 9:00 AM unless otherwise advertised, and no one is admitted after the sale begins. The sale is held in person. Always confirm the exact date with the County Treasurer before the sale.

I own a property in this sale. Can I stop it?

Often yes, by paying the overdue taxes, interest, and costs before the deadline. Wyoming's redemption rule: At least 4 years from the sale; the right ends when a valid tax deed application is filed and accepted, which can happen from 4 to 6 years after the sale. Call the Lincoln County Treasurer 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.

Where can I find the Lincoln County tax sale list?

Lincoln County posts its tax sale list at lincolncountywy.gov. Lists go up ahead of each sale and keep changing until the sale date, so confirm every parcel against the county's legal advertisement before you bid.

Verified Sep 26, 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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