50-state. Cheat sheet

Transcription

1 DeedGrabber Presents: 50-state Tax Sale Cheat sheet Quick Reference Guide to Every State s Tax Sale

2 Legal Disclaimer This book is intended to provide accurate and authoritative information on the subject of tax sales and purchasing property that is in some stage of the tax sale process. It is offered with the understanding that the author is not an attorney or accountant, and is not offering legal or tax advice. Please consult with an attorney in your area before you proceed with any of the suggestions found in this book. This book is intended for instructional purposes only. Every effort has been made to reflect the applicable laws as of the date of the publication of this book. However, this is a dynamic field of endeavor in which new laws are enacted, old laws revised and/or reinterpreted on a continuing basis and where statutes, rulings, and case law are constantly changing. Readers are advised to proceed with the techniques described herein with caution. The author, printers, licensees, nor distributors make no warranties, express or implied about the merchantability or fitness for any particular use of this product. Copyright 2014 Published by DeedGrabber.com PO Box 3348 Munster, IN All rights are reserved under State and Federal Copyright Law. No part of this book may be reprinted, reproduced, paraphrased or quoted in whole or in part by any means without the express written permission of the publisher and author.

3 Quick Reference Guide to Alabama Tax Lien After a tax lien is sold against the property, the owner has 3 years to redeem. Judge of Probate / Tax Collector The law is very short on specifics. There are no references to electronic records, time periods for response, or procedures to request public records. However, the law does state that all citizens have the right to inspect and copy the public records of the state. Because Alabama has a 3-year redemption period, there will be 3 years worth of properties that have already had a tax lien sold against them that you can look up. You will look up the sales results for each of the past 3 years, and see who had a lien sold against their property. Get the sales results from sales that occurred 2-3 years ago and see which ones have not redeemed.

4 Quick Reference Guide to Alaska Tax Deed A property is foreclosed by the municipality then held for at least one year. A notice is then sent near the end of that 1-year period, giving a final 30-day redemption time. At that time it can be sold at a sale or kept by the municipality and can t be redeemed. Municipal Tax Collector Electronic records are part of the definition of public records and all public records are accessible for copying or inspection. Several opportunites request a list of tax-delinquent properties or access the certified foreclosure list that is prepared yearly. These properties have approximately one year left to redeem. Get certified foreclosure lists from 1-12 months ago, or access the 30-day redemption expiration notices that must be sent out before the property is lost.

5 Quick Reference Guide to Arizona Tax Lien A tax lien is sold against delinquent property with a redemption period of 3 years. The tax lien buyer must then foreclose the right of redemption. Redemption is allowed all the way until the foreclosure is complete. County Treasurer Does not specifically define electronic records as being part of the definition of public records, though it appears generally accepted that they are. Also does not specify that records must be given electronically. Be sure to state your commercial purpose when requesting records, it appears to be mandatory. A list of tax delinquent properties is prepared by the treasurer, and a lien sale is held. The sales results are carefully tracked for redemption, and this record is called "record of tax lien sales". Get this for the past 3-4 sales and you'll see who had a lien sold against their property and not redeemed.

6 Quick Reference Guide to Arkansas Tax Deed A tax deed is sold, and can be redeemed for 30 days. After that the property is lost. Commissioner of State Lands / County Collector Very favorable. You have the right to copy any public record in the medium of your choice (electronic if possible) A tax-delinquent notice is published yearly in the newspaper, proving that tax-delinquent properties can be queried from the tax roll. Also, a list of delinquent properties is certified to the state approximately one year from the tax deed sale. Get the tax deed sale list and contact owners before the sale; get the sales results and contact the owners of sold properties before the 30 day additional redemption period expires.

7 Quick Reference Guide to California Tax Deed Owner loses property at the completion of the tax deed sale Treasurer Favorable. Electronic records must be provided electronically if they exist electronically, within 10 days. Request the tax delinquent roll in electronic format Look for properties on the delinquent roll that first had delinquent taxes 4-5 years ago or obtain a tax deed list for an upcoming sale.

8 the treasurer. Tax Lien A tax lien is sold against the property with a three-year redemption period. If the tax lien buyer applies to the treasurer to give notice to the owner at the earliest available time, which is 3-5 months before the end of the redemption period, the property is deeded to the tax lien buyer if not redeemed by the end of the redemption period. Treasurer Short on specifics, but states that all public records are open to public inspection and copying, and that electronic copying must be made available if that is the only way records are kept. There is an initial delinquent notice sent to the owner, showing that a list of delinquent properties can be generated. You can also use the publicly available tax lien sale list. Tax lien sales results are kept in a tax sale book, if you d like to work on properties that have already had a lien sold against them. Check the tax sale book for properties that had liens sold against them 2-3 years ago and not redeemed. Also you may be able to get

9 the treasurer.

10 Quick Reference Guide to Connecticut Redeemable Deed Property is sold at a redeemable deed tax sale. The owner has 6 months to redeem the deed by paying the taxes or the property is lost. Municipal Tax Collector Electronic records are included in the definition of "Public Records" and must be provided in that format if it can reasonably be done. There are several points to get a tax delinquent list. The tax collector must give notice to the taxpayer that their taxes are delinquent, and therefore must be able to generate a list of tax delinquent properties. You can also obtain the listing of properties going to the redeemable deed sale. Access the sales results of the redeemable deed sale sometime in the last 6 months. All owners who had their property sold at the sale have 6 months to redeem or they lose the property.

11 Quick Reference Guide to Delaware Redeemable Deed A tax deed sale occurs, and after a 60 day redemption period the owner loses the property. Receiver of Taxes, Department of Finance Public records include electronic records, and all records are available for inspection and copying. A lien of taxes is placed on all delinquent properties, request a list of these. Severely delinquent properties are sent for judgment, you can get a list of these. A list is prepared of properties to be sold by the sheriff after judgment, you can request this, or publicly available tax sale lists. Also, the sales results of the sale will be useful to determine who will lose their property in the next 60 days.

12 Quick Reference Guide to Florida Tax Lien and Tax Deed A tax lien is sold to a tax lien buyer. After the redemption period of one year and 10 month (technically, 2 years after the taxes become delinquent), the tax lien buyer may apply to have the property offered at a tax deed sale. The property is then offered at the tax deed sale and bidding is open to the public. If someone buys the property at the tax deed sale, the tax lien buyer is paid off using those funds. If nobody bids, the property is deeded to the tax lien buyer. In either case, the owner loses the property once the tax deed sale occurs. Tax Collector There are several times, explained in this manual where you can get tax delinquent lists. The tax lien list for a county is an easy list you can get. These properties are 2-3 years away from going to tax sale. However, it's better to get a list of properties that actually had a lien sold against them at the sale because it indicates possible value.

13 time of the sale. Redeemable Deed (Operates much like a tax lien state for DeedGrabbing purposes) A tax deed is sold at a public sale and the owner has 12 months to redeem the tax deed. If 12 months goes by, and proper notices are given regarding the end of the redemption period, the owner loses the property. Tax Collector Electronic records are specifically defined as public records and specifically required to be given in electronic format when requested. Agencies are not required to prepare reports that do not already exist, but may elect to do so if it makes their job easier. Response to your requests is required within 3 days. Several opportunities. Notices are sent to tax delinquent owners, you can get this list. Executions are made on tax-delinquent properties, and you can get this list. You can also use the tax deed sale list to contact owners before the sale occurs. How to Get Your DeedGrabber Last Minute List Obtain sales results from all past tax deed sales occurring in the last

14 time of the sale.

15 Quick Reference Guide to Hawaii Redeemable Tax Deed A tax deed is sold at public auction, and the owner has one year to redeem. After that, the property is lost. Tax collector Specifically mentioned electronic records, and allows for copying and inspection of all government records. A tax lien attaches to delinquent properties, and a late penalty is assessed. This proves that delinquent properties can be searched on the Hawaii tax rolls. You can also contact the owners who appear on the yearly tax auction list, because there is an additional year to redeem. Access auction sales results that occurred in the last 1 year, or view tax deeds that were recorded in the last year (they must be recorded within 60 days of the sale).

16 Quick Reference Guide to Idaho Tax Deed A tax deed sale is conducted - the property is lost if taxes are not paid prior to the sale. County Tax Collector Problematic. Though you must be given copies of records, and these include electronic records, agencies are prohibited from giving you a list that will be used as any kind of mailing list. However, you are expressly granted the right to assemble your own mailing list by examining public records. So get a list of properties only that are tax delinquent, and get the owners' names and addresses by examining the public record if this is a problem. Delinquent taxes are listed on the property rolls by the tax collector. Get a listing of all properties with delinquent taxes on the property roll. Idaho is a tax deed state, and a tax deed is applied for by the county after taxes are delinquent 3 years. Get this tax deed list from the county or taxsalelists.com

17 Quick Reference Guide to Illinois Tax Lien A tax lien is sold at a public sale, and the owner has 2.5 years to redeem. The tax lien buyer may extend the redemption period by up to 6 more months, and they often do this. They can extend the period several times in some cases, but by no more than 6 months total. The tax lien buyer must file a tax deed suit 3 months before the final redemption deadline. If the case was filed in the manner and the deadline arrives, the owner will not be able to redeem the property and will lose it after the tax deed case is heard. Tax Collector/Treasurer Electronic records are covered, and appear to be required to be given. The law does not look favorably on requests that are to be used for a commercial purpose, but does not prohibit release of records for commercial purposes. The county is required to keep a "tax sale judgment book" which contains a list of all the properties offered at that year's lien sale. The book also shows which properties actually had a lien sold against them, which properties have redeemed, what the redemption

18 deadline is including extensions by the tax lien buyer, and whether a tax deed case has been filed. Aside from this book, electronic records should be available in many areas. The tax sale judgment book is also where to find the remaining properties that are about to be lost to tax lien sale. You'll look at the tax sale judgment book from a sale that was held 2-3 years ago, and note all of the properties that had a lien sold against them and didn't redeem. If there is no date listed for redemption, add 2.5 years to the date of the sale for the current redemption deadline. Look for a notation that a tax deed case was filed, and you will know that no more extensions of the deadline are likely, and the property will be lost in 3 months or less.

19 Quick Reference Guide to Indiana Tax Lien Right of redemption ends exactly one year after yearly treasurer s tax lien sale, and tax lien buyer can apply for a deed after that time. Other leftover sales have a 120 day redemption period after which the tax lien buyer can apply for deed; these are hardly ever worth DeedGrabbing because they weren t even worth the taxes owed in the eyes of bidders at the original sale. County Auditor tracks tax sale results and issues deeds. From personal experience, I can tell you that you will probably have to show up in person, or send a representative to collect the public records you request. Indiana has a public records access counselor you can confer with if you feel you ve been treated unfairly. I ve dealt with her several times and she is fair but reads the law literally. This can work for, or against you. With that said, it s most efficient to get your DeedGrabber list in person, with paper copies. For tax-delinquent lists, establish by phone or writing your request for electronic records. Be prepared to pick up your request in person county auditors and treasurers seem to relish making you drive long distances when they could provide

20 Quick Reference Guide to Iowa Tax Lien A tax lien is sold against the property and the owner has months to redeem. County Treasurer Electronic records must be provided if existing, and are included in the definition of public records. All non-exempt public records can be inspected or copied, and you need not be physically present to receive copies of records. Notice of the tax lien sale is published, and also can be obtained from taxsalelists.com or the county directly. How to Get Your DeedGrabber Last Minute List A notice must be given 90 days prior to the expiration of the redemption period, and records of these notices must be filed with the county treasurer. Check the treasurer s records for these notices.

21 Quick Reference Guide to Kansas Tax Deed The last chance for the owner to redeem is the day before the tax deed sale Treasurer Any person can obtain copies of any public record not exempt. Electronic records are defined as part of public records. Lists may not be obtained with names and mailing addresses for the purpose of selling or offering for sale any property or service to persons listed therein, so you may need to make it clear you will not be selling or offering anything to the people on the list, but rather offering to purchase their property. Unpaid taxes are first noted on a tax roll, then later a sale occurs in which only the county bids. From that point on, properties that have gone through the sale to the county are listed in a tax sale book. There is a two-year redemption period before the county sells the property at a tax deed sale.

22 Use the tax deed sale list you can get from the county or taxsalelists.com, or keep tabs on the tax sale book to see which properties are nearing the tax deed sale.

23 Quick Reference Guide to Kentucky Tax Lien There is a one-year minimum redemption time in Kentucky, and action must be taken on a tax lien within 6-10 years depending on the situation. However, Kentucky is unique in that no tax deed is issued. Rather, a civil judgment is granted to the tax lien buyer which must be collected on in the same manner as any other judgment. This can include a foreclosure of the property or any other assets that the debtor owns. The Sheriff is the tax collector unless otherwise designated by the county. There are several times in which the Sheriff or tax collector may report to other agencies in the county lists of properties that were sold at the tax sale, as shown in the guide. Kentucky is a rare state where you may not be able to get an

24 directly, and not necessarily recorded on the county books. However, a certificate of release can be recorded when the taxes are paid, and you can check this. Liens are enforced by Kentucky code Chapter 426, whereby the Sheriff is commanded to sell the owner's property to satisfy the lien. You may be able to request all of these such notices that have been recently filed with the Sheriff. If you have no luck with this it's advised to just work tax-delinquent properties. Special Note: The tax code appears to state that all tax delinquencies are personal debts of the owner, and may be enforced as such. So DO NOT take title to a tax delinquent property without being sure you want to buy it. You could become personally liable for taxes against the property.

25 Quick Reference Guide to Louisiana Redeemable Tax Deed Property sells at a redeemable deed auction, and there is ordinarily a 3-year redemption period, after which the tax deed purchaser gets the property. Tax Collector States that public records include electronic records, and that any person may request any record. The redeemable tax deed sale list, or the sales results of the redeemable tax deed sale are good ways to get delinquent property list. How to Get Your DeedGrabber Last Minute List Get the sales results of a tax deed sale 2-3 years ago, and compare the results with certificates of redemption, or other methods of recording redemptions that the tax collector may use, and see whose redemption period is nearing the end.

26 Quick Reference Guide to Maine Redeemable Tax Deed A tax deed sale occurs, and the owner has a 2 year redemption period during which to redeem the property. Almost acts as a tax lien sale. Tax Collector / Municipal Treasurer Electronic records are part of the definition of public records, and any public record may be inspected or copied. See if you can get an electronic copy of the tax roll with delinquencies noted, if that is the way the tax roll is kept on computer. Otherwise, before the tax deed sale, a tax certificate for each property is filed with the municipal treasurer; get copies of this list. There is a two-year redemption period after the tax deed sale, so get results of all sales in the last 2 years. Reports of these sales are required to be filed with the municipal treasuer.

27 Quick Reference Guide to Maryland Tax Lien County holds a tax lien sale with 6-month redemption period. However, the tax lien buyer must foreclose the right of redemption after the 6 months and property may be redeemed until that foreclosure is completed Tax Collector Extensive manual for public records found online at the attorney general s site. Electronic records are included in public records, but it s unclear if an agency can be compelled to give electronic records if they choose to give paper printouts of the same information. A notice is sent to each tax-delinquent owner to inform them of the tax lien sale at least 30 days before the sale occurs. This shows that a delinquent list can be generated at any time by the county. You can also get the actual tax lien sale list before the sale occurs : You will want to access results of all past tax lien sales for at least 6 months. You may want to go back up to 12 months or more, as it takes additional time after the 6-month redemption period for the

28 owner to lose the property through the foreclosure which must be done by the tax lien buyer after the redemption period ends.

29 Tax Deed (called Taking in Massachusetts) The city forecloses the property. At this point redemption is barred. The city then auctions the property at a tax deed sale. Tax Collector Electronic records are included in the definition of public records. A custodian of public records must comply with a request for copying within 10 days. There is a tax title account list which all collectors must keep, showing properties with delinquent taxes. Get this list. Look for older delinquencies on the tax title account list. Some cities allow properties to remain on the tax title account list for many years before foreclosing, even though it their right to foreclose sooner. Other cities are more aggressive. Ask the head of the tax collector department when their policy in general is. A petition to foreclose is filed in the Land Court when the city finally

30 takes action. Ask for a list of all properties that are currently in the

31 Quick Reference Guide to Michigan Tax Deed The property is foreclosed by the county, then offered at the tax deed sale. Therefore, the tax deed sale list will be of no use to you; the county will already own the property when that list comes out. Treasurer Defines electronic records as public records. States that you have the right to copy the public record requested, but falls short of specifically stating that electronic records must be given in that medium. There are many opportunities in the tax sale cycle to obtain these lists, too numerous to mention. See the link to the tax sale chart provided, and discussion in the tax-delinquent list section. How to Get Your DeedGrabber Last Minute List There is a final show cause hearing before the county forecloses, about 60 days before the last chance to redeem, and notices are required to be given. Request the list of notices given.

32 Quick Reference Guide to Minnesota Tax Deed The owner loses the property to the state, not at the sale. Therefore, the tax deed list will not be a good list to work. You must use the real estate tax judgment book and copies of the final 60 day notice to determine which properties are about to be lost. Auditor Copies must be provided to all persons, and must be provided electronically if requested, for a reasonable fee. There are several delinquent notices published throughout the process, and all data is kept in a real estate tax judgment book, along with redemption information. The properties sold in the past are available in the tax judgment book, and you can see which ones had a judgment about the same time ago as the redemption period. You can also access the proof of noticing for the 60-day warning notice that must be given right before the expiration of the redemption period.

33 Quick Reference Guide to Mississippi Tax Lien Property is lost 2 years after the tax lien sale Tax Collector Very favorable electronic records must be given electronically if requested; otherwise copies of paper records available. A tax lien list is published this shows that delinquencies are tracked in the tax collectors database. You could request an electronic list of the tax roll with tax delinquencies noted. You could also use the publicly available tax lien list, or examine the results of a recent tax sale in the clerk s tax sale book. Look at the clerk s tax sale book for a sale that occurred months ago. Note that near the end of the redemption period, notes are made of lienholders in the tax sale book. This could help pinpoint free and clear properties.

34 Quick Reference Guide to Missouri Tax Lien A tax lien is sold, and there is a one-year redemption period. Assuming the tax lien buyer complies with noticing requirements, the owner loses the property after the one-year redemption period. County Clerk keeps the records of the sale Excellent. Electronic records must be provided within 3 business days of request, in electronic format. The collector first makes a delinquent list, and then a tax lien sale list. You could request either list. Access the clerk s record of tax sales and pursue the properties that had a tax lien sold against them 1-12 months ago, and not redeemed.

35 Quick Reference Guide to Montana Tax Lien There is a 3 year redemption period after the tax lien sale, after which the owner may no longer redeem Treasurer Prohibits release of public records for use as a mailing list. Prohibits use of a list received from an agency as a mailing list. Allows you to assemble your own mailing list from records that are open for inspection. You may be able to get electronic lists, but make sure the mailing addresses are omitted or you could run afoul of the law. A delinquent list is prepared shortly after taxes become delinquent Look at the treasurer s records for past tax lien sales, and find properties that have not redeemed

36 Quick Reference Guide to Nebraska Tax Lien A tax lien sale is held, and after 3 years, 6 months, a tax deed may be issued to the tax lien purchaser, which eliminates the owner s claim to the property Treasurer Records kept electronically must be provided electronically; any records in book format must be allowed free inspection by the public and reasonable copy charges. A tax list is prepared shortly before the tax lien sale, which is a good opportunity to access tax-delinquent property. After the tax lien sale, which includes an exceptionally long 3.5 year effective redemption period, the sales results are kept in a sale book. The sale book contains redemption and tax deed information for all tax liens sold in the past. So, look for properties in the sale book that were sold 3-4 years ago, not redeemed, and not yet deeded to the county or tax lien buyer.

37 Quick Reference Guide to Nevada Tax Deed The property is sold at a tax deed sale, and the property owner loses the property after the sale is completed. Tax Collector /Treasurer You must be provided copies of any non-exempt public record, in the format of your choice, within 5 business days. Notices of delinquency are required at various times, indicating that a delinquent list can be generated. Also, certificates of delinquency are kept for 2 years before the property is foreclosed. After the two year holding period for delinquent taxes, deeds are issued to the county treasurer which may be redeemed for an additional 90 days. Get a listing or copies of the deeds that are issued each year as soon as possible after they re issued.

38 Quick Reference Guide to New Hampshire Tax Deed The city places a lien against the property with a two-year redemption period. Shortly after that the city gets a deed to the property. Repurchase of that lien is available until near the tax deed sale, if no repurchase is made, the property is lost. Municipal Tax Collector Electronic and paper records must be given by New Hampshire agencies within 5 days of request. To get a general delinquent list, point out the notices that must be sent and that the county must be able to generate delinquent property information. Also view the recorder of deed s record of tax liens. View the tax lien records from 2 years ago also, last-minute 30 day notices are sent before the city receives a deed, and also another notice is generated explaining the owner s right to repurchase. Get copies of these notices.

39 Quick Reference Guide to New Jersey Tax Lien Tax Buyer purchases tax lien and must wait minimum 2 years from the time taxes first became delinquent. This may not necessarily be 2 years from the date of the sale but must be at least 6 months from the date of the sale. If lien is still unpaid after this time, tax buyer may start a foreclosure process and get title to property. Many buyers wait much more than 2 years to begin the process, so they can earn interest by paying subsequent taxes. Tax Sales are conducted by the tax collector of the municipality (city), not county. There are over 500 municipalities from which to obtain lists in New Jersey. Very liberal in favor of the citizen. Requests must be granted electronically, if records are kept electronically. If not, copies must be furnished at 25 cents per page or actual reproduction costs. Each agency has its own form for public records requests, and it's a good idea to submit this form by certified mail before traveling to the city to get your list. Many times you can find this online at the tax collector's site. You may also have luck getting the information by mail.

40 The tax collector is required to make a list of properties to be offered at the tax lien sale, to be made as a permanent record of his office. He also is required to mark "sold" by the properties that actually have a lien sold against them. The certificate of sale is also required to be recorded as a mortgage. The collector must also keep a cash book to keep records of payments made. This book is open for public inspection, and you can use this to see which tax liens have paid since they were sold. A tax buyer must file a complaint to foreclose the property, and may do so any time after 2 years that the taxes first became delinquent. During the time it takes to foreclose, redemptions can still be made. A copy of the complaint is filed in the office of the tax collector, and also is listed in the index of "lis pendens" with the county recording officer, with a special note in the margin with the certificate number for the tax sale. Note that these may be mixed in with mortgage foreclosures, depending on what the "lis pendens" list also contains.

41 Quick Reference Guide to New Mexico Tax Deed Sale The owner loses the property at 5pm the day before the tax deed sale; it s the last opportunity to redeem Treasurer Includes electronic records in definition of public records, specifically mentions copies of databases being available as long as they do not contain exempt information. A delinquent tax notice is prepared 30 days after taxes become delinquent. Also a delinquent tax list is prepared after properties become 2 years delinquent. How to Get Your DeedGrabber Last Minute List The last-minute list will be the tax deed sale list available from the county or taxsalelists.com. All the properties on the tax deed sale list would have appeared on the delinquency list mentioned above also.

42 Quick Reference Guide to New York Tax Liens and Tax Deeds (Tax Liens are only offered to institutions, and do not appear to affect the tax sale timeline) A lien is created on property and 21 months after the lien is created, the enforcing officer is to file for foreclosure on the property. If no redemption is made by the foreclosure hearing, the property is lost. Varies by jurisdiction, referred to an enforcing officer, often the treasurer. Problematic. New York Public access law allows for the denial of records when the purpose of the request is to use them for commercial purposes. However, the meaning of commercial purposes is subject to interpretation and nothing in the NY s definition of commercial purposes is directly on point with what we re doing. The bottom line is that you could get denied on certain public records requests. If, after giving your best effort, the county is firm on not releasing the records because they believe you are using them for commercial purposes, try other counties. We ve heard of several people getting lists in NY despite this law.

43 A list of delinquent properties is kept, showing all the information you should need, including redemptions. Look for older liens on the list of delinquent properties, or obtain the tax foreclosure notices that are required of the enforcing officer to be kept at his office and published in the newspaper.

44 Quick Reference Guide to North Carolina Tax Deed North Carolina offers the property at a tax deed sale. There is no redemption period, the owner loses the property if the sale goes through before payment is made. Tax Collector Very favorable. Agencies actually have to keep an index of all their electronic data, and state how often it's updated, what the costs are for copies, and what fields are available to be provided. When a property becomes tax delinquent, a tax lien is created in favor of the county. You can request listings of all properties with a tax lien in favor of the county. The properties are sent to the tax deed sale by the county after giving the owner and interested parties a summons - this information is public. The information is also kept in the lis-pendens index at the court clerk's office.

45 Pick up the tax deed sale list from the county as soon as it comes out, or get it from taxsalelists.com You may want to get one of the lists mentioned above because you will have more time to market to the owner and can get started even if no tax deed sales are coming soon.

46 Quick Reference Guide to North Dakota Tax Deed After taxes become delinquent for 2 years or more, the county sends notice in June that October 1 will be the last day the property can be redeemed. After that date it is lost to the county. Treasurer/Auditor handle tax foreclosures Very favorable, specifically defines electronic records as public records, and requires electronic records to be given electronically if requested and available. A tax list is prepared of all properties, and delinquencies should be noted on that list. An early notice is also sent to delinquent taxpayers each year, approximately 2 years before foreclosure for taxes. A list of properties set for foreclosure on October 1 of each year is prepared around April 15 th.

47 Quick Reference Guide to Ohio Tax Lien and Tax Deed When taxes are certified as delinquent, a tax lien in favor of the state is created. The state may sell this tax lien to the public or to an investment company, or retain it. 1 year after the taxes are certified, the state can begin foreclosure proceedings, or the tax lien buyer, if any, can start foreclosure proceedings 1 year after the date of the tax sale. The auditor initially compiles the delinquent list. The auditor and treasurer maintain lists of delinquent property throughout the process. Any actual foreclosure sale is conducted by an officer appointed by the court. Records must be provided in a timely manner, at cost, and in electronic format if the agency keeps them in electronic format. The county auditor creates a delinquent land list, and so you can ask them to export a delinquent list to you in the same way they create the delinquent land list. If the county sells tax certificates, they will also create a separate tax certificate list which you can request. After the sale, a tax certificate

48 register is created showing which certificates were sold and which have redeemed. This is a good list to create or assemble. The county holds a tax deed sale for final disposition of properties regardless of whether tax certificates are sold. Get this list from the county or taxsalelists.com as soon as it comes out and begin approaching owners who will lose their property at this sale.

49 Quick Reference Guide to Oklahoma Tax Deed The property is lost when it is sold at the tax deed sale Treasurer Electronic records are included in the definition of public records, and all public records must be made available for copying. Delinquent notices are regularly sent by mail and published this shows that a list of delinquent properties can be generated from the tax roll. Request this delinquent list be generated for you. Get the tax deed sale list, or look at properties that have been delinquent for more 2-3 years on the delinquent list.

50 Quick Reference Guide to Oregon Tax Deed Property is lost to the county after 3 years of delinquency, then there is a 2-year redemption period. After the expiration of that redemption, the county owns the property and the owner is wiped out. Tax Collector States that public records include electronic records, and electronic records must be provided in electronic format if they exist. Delinquent taxes are noted in the tax roll or on a continuous card system. A notice goes out from the county 1 year before the redemption period end on property. Also a last-minute notice goes out days before the redemption period ends. Get both of these lists, and also note which properties on the tax roll have been delinquent 4+ years.

51 Quick Reference Guide to Pennsylvania Tax Deed, except for special sales in Philadelphia, Pittsburgh, and Alleghany and Scranton Counties The property is lost once a successful bid is made at the tax deed sale. See exceptions in Philadelphia, Pittsburgh, and Alleghany and Scranton Counties they have various redemption period ranging from 90 days to 2 years. Tax Claim Bureau Pennsylvania Right to Know Act requires agencies to give you copies of electronic records within 5 days of written request. A late notice is sent 4 months after a property becomes delinquent, which shows that the county can generate delinquent lists. A tax claim list and petition is also filed which you can access. The last-minute list is the tax deed list in most counties, or in the case of the exceptions mentioned above, it is the sales results from the redeemable deed sales in Philly, Pitts., Scranton, and Alleghany Cty.

52 Quick Reference Guide to Rhode Island Redeemable Deed There is a one-year waiting period after the deed sale before the tax buyer can file for foreclosure of the redemption period. Then the property is lost. Municipal Tax Collector Electronic records are available electronically if requested. Be careful of the commercial purposes restriction on public records it could be argued that we are not soliciting, therefore not subject to the rule. The tax deed sale list is published, and the city should be able to do a query of delinquent properties for you on request. Examine the record of properties sold at a tax deed sale within the last year, and approach those owners within 1 year of the sale.

53 Quick Reference Guide to South Carolina Tax Lien A tax lien is purchased against the property at a yearly tax lien sale and the owner has one year from the sale to redeem. If the owner does not redeem the tax lien buyer is granted deed to the property. Tax Collector While short on specifics, the public access law defines public records to include electronic records, and states that any person can inspect or copy any public record. A delinquent list is prepared yearly once taxes become delinquent. Also a list is prepared for the tax lien sale. Either list will work for pursuing tax-delinquent properties. Access the record of the sales results from the last tax lien sale. This record is referred to as the delinquent tax sale book or the tax sale book. These records are kept in different formats for each county some have computerized listings, some have continuous form paper printouts, and some keep a book.

54 Quick Reference Guide to South Dakota Tax Lien A tax lien is sold, and 3 or 4 years after the lien is sold (depending on whether the property is located within a municipality) the buyer may apply for a tax deed, to be issued 60 days after notice of the expiration of the redemption period. After 2006 liens are taken over by the county and not sold to the public in most areas. Treasurer/Auditor involved in recordkeeping Includes electronic records in the definition of public records, but does not specifically compel agencies to provide electronic records electronically, or even mention a requirement to give copies of any record. Nothing indicates the release of the records we need is prohibited, however. A list of delinquent taxpayers is published annually. A tax lien list is prepared before the 3-4 year redemption period begins, and as of this writing the counties acquire all tax liens. A tax list is kept of all properties with tax liens sold against them and not redeemed. Look at the tax list for properties that had a lien sold against them 3-

55 Quick Reference Guide to Tennessee Redeemable Tax Deed Sale The property is sold at a redeemable tax deed sale, and if the owner does not redeem within one year, the property is lost to the tax sale buyer. County Trustee / Clerk of Court Electronic records are included in the definition of public records. You re entitled to copies of any non-exempt records. Requests must be answered immediately or within 7 days if the record is not immediately available. Several delinquent lists are prepared prior to the tax deed sale. The actual tax deed sale list is a preliminary list as well because there is a one-year redemption period after the sale. Get together the sales results of all tax deed sales in the last year. See which properties have not yet redeemed and approach those owners before the 1 year redemption period ends.

56 Quick Reference Guide to Texas Redeemable Deed Property is offered at a tax deed sale with a minimum bid of the taxes owed. The property is sold to the highest bidder. The owner has 6 months or two years to redeem the property depending on the property type. Homestead and agricultural are 2 years, all others are 6 months. The purchaser at the tax sale has the right to immediately evict the occupants, even if the occupants are the former owners, upon getting the tax deed. However, they may be redeemed by the owner or another interested party during the redemption period. Sheriff or Law Firm Contracted by the County. Bodies must give information in electronic or paper format, and must mail upon request. Texas keeps a separate "tax delinquent roll" that can be requested. There is a current and cumulative tax delinquent roll. You can possibly get records of tax warrants issued to get the

57 comes out. You can get the tax deed sale lists on You can also try to get results of the tax deed sale or look up previously recorded tax deeds to attempt to work with owners who can still redeem their property after the sale.

58 Quick Reference Guide to Utah Tax Deed Property is sold at tax deed sale. Treasurer The law seems a little ambiguous about providing electronic records. Electronic records ARE included in the definition of public records. However, only a negative statement is made that governments are not required to provide records in a medium in which they don't currently exist. This suggests that they ARE required to provide them in the medium requested if they are kept that way. But this explicit statement is not found in the law. The treasurer maintains a "official record of delinquent taxes" which also contains any redemptions or subsequent taxes owed, every year. There is a 4 year period before the properties are offered at tax deed sale, so you may want to get several years' "official record of delinquent taxes".

59 A "tax sale list" is generated around March 15 of each year and most tax deed sales are held in May or June. Obtain this list from the county or taxsalelists.com and begin marketing to it right away.

60 Quick Reference Guide to Vermont Tax Lien A tax lien is sold, and the property is lost if not redeemed within 1 year Tax Collector. Records of tax lien sales in town clerk s office All records are available for inspection or copying, and electronic records must be given electronically upon request. A delinquent list is prepared each year. You can also get the tax lien sale list. Get the Report of Sales from all past tax lien sales in the last year from the town clerk s office.

61 Quick Reference Guide to Virginia Tax Deed The right to redeem the property ends when the property is sold at the tax deed sale. Ordered by the court, treasurer keeps tax-delinquent records Favorable. Agencies must keep and index of public records available in electronic format with detailed information. Electronic records must be provided electronically if they exist in that format. The treasurer prepares a list at least annually of tax delinquent properties that you can request. This list is likely updated with any subsequent payments/redemptions made. Get the tax deed sale list, or request data on the persons noticed for an upcoming sale, to get the list in advance.

62 Quick Reference Guide to Washington DC Tax Lien A tax lien is sold with 6 month redemption period, then the right of redemption must be foreclosed. Collector of Taxes / Mayor Electronic records must be provided electronically if requested. A list of delinquent taxes is prepared and advertised twice a year. Get the records of the sales results of the tax sale, and search for owners who have not yet redeemed. Or look for publication of notices of the foreclosure of the right of redemption, or view these case files directly at the Superior Court.

63 Quick Reference Guide to Washington Tax Deed The owner loses the property at the conclusion of the tax deed sale. Treasurer Electronic records must be provided electronically, and a response must be made to requests within 5 days. The agency is required to mail the records if requested and provided with a postpaid mailing container. The tax roll contains all properties that are delinquent for the last 3 years. You can request the complete tax roll with delinquencies noted, or just the delinquent properties if the county is willing to do a query for those. Certificates of Delinquency are filed and recorded in a book near the time the tax sale occurs. Then a public tax deed sale list comes out that is readily available.

64 Quick Reference Guide to Washington DC Tax Lien A tax lien is sold with 6 month redemption period, then the right of redemption must be foreclosed. Collector of Taxes / Mayor Electronic records must be provided electronically if requested. A list of delinquent taxes is prepared and advertised twice a year. Get the records of the sales results of the tax sale, and search for owners who have not yet redeemed. Or look for publication of notices of the foreclosure of the right of redemption, or view these case files directly at the Superior Court.

65 Quick Reference Guide to West Virginia Tax Lien A tax lien is sold against the property, and the owner has 18 months to redeem. After that, a deed is issued to the tax lien buyer. County Tax Collector (usually, the sheriff) Obtain tax lien list or list of sold tax liens, not redeemed See which liens remain unredeemed after 16 months.

66 Quick Reference Guide to Wisconsin Tax Deed The owner loses the property to the county before the tax deed sale occurs, so tax deed sale lists are of no use to us. Treasurer Electronic records are included in the definition of record, and any records may be copied. A delinquent tax certificate is prepared yearly showing all delinquent properties. Then a notification is done to each delinquent owner, and an affidavit of mailing must be filed. You could access either of these items. A final notice of expiration of the redemption period is done 6-10 months before the end of the redemption period, and also 3 months before the county applies for a tax deed. Either list would show properties months away from tax foreclosure.

67 Quick Reference Guide to Wyoming Tax Lien A tax lien is sold against the property. After the redemption period of 4 years, the tax lien buyer may apply for a deed provided that he gave proper notice to the owner and other parties. Treasurer Includes electronic records in the definition of public records and discusses copying electronic records specifically. If you are denied, you must be provided with the reason by the agency. A delinquent roll is prepared of tax-delinquent properties. Any subsequent sales of tax liens against properties on the delinquent roll are noted. The treasurer also keeps books that track tax lien sales results and redemptions. Search the treasurer s books and/or delinquent roll for properties that had a tax lien sold against them 3-5 years ago and not redeemed (the tax lien buyer has up to 6 years to apply for a deed).