The Tax Claim Bureau is required by law to perform certain tasks to notify a property owner that their real estate tax is delinquent, including, but not limited to, certified mail notices, posting the property with a delinquent tax notice, newspaper advertising, and personal service of owner occupied property by State Constable. After a state mandated time period, all remaining delinquent properties are exposed to a public sale.
The Tax Claim Bureau has three type of sales:
This is the first time a property with delinquent taxes is exposed to tax sale. This is a public auction with the minimum bid price starting at all taxes and bureau costs. The sale is held in September of each year. The property is sold under and subject to all liens, mortgages and judgments. A Tax Claim deed is issued to the buyer upon confirmation of the sale by the Courts.
If a property does not sell at the Upset Tax Sale it is exposed for sale, again at the Judicial Tax Sale. This is a public auction with the minimum bid starting at bureau cost. At this sale, all liens, mortgages and judgments are divested from the property. The successful bidder is issued a Tax Claim deed.
All properties that remain unsold after the Judicial Tax Sale are placed on the Repository list. Any interested party, other than the original property owner, can place a minimum bid of $800.00, plus recording fees, and purchase a property from the Repository list. This is not a public auction. Sale procedures held at the discretion of the Bureau.