| ALAlabama | Tax Lien | 3 years | 12% per year | Annual auction conducted by county; overbid goes to owner |
| AKAlaska | Tax Deed | None after sale | Varies by borough | Borough conducts judicial tax foreclosure sale after delinquency period |
| AZArizona | Tax Lien | 3 years (before treasurer's deed) | Up to 16% | County sells tax lien certificates in February; investor can apply for deed after 3 years |
| ARArkansas | Tax Deed | 2 years (10 days post-sale to challenge) | Varies; penalties apply | County sells property at tax deed sale after 2 years of delinquency; annual sale typically in July |
| CACalifornia | Tax Deed | 5 years before deed sale (no post-sale redemption) | 1.5% per month (18% annually) | County holds tax-defaulted property auction after 5-year redemption; minimum bid covers taxes, penalties, costs |
| COColorado | Tax Lien | 3 years after lien sale | 9-18% depending on circumstances | County sells tax lien certificates at November sale; lienholder applies for deed after 3 years |
| CTConnecticut | Tax Lien | 6 months | 18% per year | Municipality sells tax liens; purchaser can foreclose after 6-month redemption |
| DEDelaware | Tax Lien | 60 days (varies by county) | 15% penalty plus costs | Monition (court-ordered) tax sale process; court issues order before sale |
| FLFlorida | Tax Lien | 2 years (before tax deed application) | Up to 18% | County sells tax certificates June 1 annually; certificate holder can apply for tax deed after 2 years |
| GAGeorgia | Tax Deed | 12 months | 20% premium (10% if sold below tax amount) | County sells tax-delinquent properties at deed sale; buyer gets ownership subject to 12-month redemption |
| HIHawaii | Tax Lien | 1 year | Varies by county | County places tax lien and can pursue judicial foreclosure after delinquency period |
| IDIdaho | Tax Deed | 28 days before county takes deed (no post-deed redemption) | Penalties per county schedule | County takes tax deed after 3 years of delinquency; 28-day notice before deed issued |
| ILIllinois | Tax Lien | 2 years (2.5 years for residential 6 units or fewer) | Up to 36% for first 6 months, increasing after | County sells tax lien certificates at annual sale; buyer serves 'take notice' before seeking deed |
| INIndiana | Tax Deed | 120 days for owner-occupied | 10% penalty | County sells property at tax deed sale; 120-day redemption for owner-occupied |
| IAIowa | Tax Lien | 1 year 9 months plus 90-day final notice | 2% per month | County sells tax lien certificates at annual June sale; 90-day final redemption notice after waiting period |
| KSKansas | Tax Lien | 2-3 years depending on property type | Varies; penalties and interest apply | County sells tax liens; purchaser receives deed after 2-3 year redemption period |
| KYKentucky | Tax Lien | 1 year | 12% | County sells tax lien certificates; purchaser waits 1 year before initiating deed action |
| LALouisiana | Tax Lien | 3 years | 5% penalty plus 1% per month | Parish sells tax liens; purchaser can petition for ownership after 3-year redemption |
| MEMaine | Tax Deed | 18 months (no post-foreclosure redemption) | Up to 8% | Municipality takes automatic title after 18 months of delinquency; no post-foreclosure redemption |
| MDMaryland | Tax Lien | 6 months to 2 years (owner-occupied residential varies by jurisdiction) | Up to 20% plus fees | County sells tax lien certificates at annual sale (May-June); holder can foreclose after waiting period |
| MAMassachusetts | Tax Deed | 6 months after tax taking | 16% per year | Municipality takes title through tax taking; can petition Land Court to foreclose redemption after 6 months |
| MIMichigan | Tax Deed | None after March 31 of foreclosure year | 4% per month penalty on forfeited taxes | County treasurer petitions for foreclosure; property sold at auction in fall after March 31 deadline |
| MNMinnesota | Tax Lien | 3 years for homesteaded/agricultural; 1 year for others (after forfeiture) | Varies; penalties and interest per county | Property forfeits to state after 3 years of delinquency; additional redemption period after forfeiture |
| MSMississippi | Tax Deed | 2 years | 5% penalty plus 1% per month | County sells land at tax sale on last Monday of August; buyer gets deed subject to 2-year redemption |
| MOMissouri | Tax Lien | 1 year | 10% plus costs | County sells tax lien certificates at annual sale (4th Monday of August); lienholder applies for deed after 1 year |
| MTMontana | Tax Lien | 60 days after Notice of Pending Tax Deed | Penalties plus interest per county | County assigns tax lien after 3 years; 60-day notice before tax deed issued |
| NENebraska | Tax Lien | 3 years (plus 3-month final period after notice) | 14% | County sells tax lien certificates at annual March sale; holder applies for deed after 3 years |
| NVNevada | Tax Deed | None after sale | Up to 10% plus penalties | County sells properties at tax deed auction after 3+ years of delinquency; no post-sale redemption |
| NHNew Hampshire | Tax Deed | 2 years (no post-deed redemption) | Up to 18% | Municipality places tax lien; takes full ownership via tax deed after 2 years if not redeemed |
| NJNew Jersey | Tax Lien | 2 years (before foreclosure action) | Up to 18% | Municipality sells tax sale certificates; holder waits 2 years before filing foreclosure |
| NMNew Mexico | Tax Deed | 30 days after sale | Penalties and costs per county | County sells property at delinquent tax sale after 3 years; 30-day post-sale redemption |
| NYNew York | Tax Lien | 6 months to 1 year (varies by county; NYC: 2+ years before foreclosure) | Up to 18% (varies by county) | County files judicial in rem foreclosure after 2+ years of delinquency; NYC sells liens to investors |
| NCNorth Carolina | Tax Lien | None after court-ordered sale (10-day upset bid period only) | 2% first month, then 3/4% per additional month | County files court foreclosure action after delinquency; court-ordered sale with 10-day upset bid period |
| NDNorth Dakota | Tax Lien | 3 years (90-day final notice before deadline) | Up to 12% | County sells tax lien certificates at annual sale; auditor issues deed after 3-year redemption |
| OHOhio | Tax Lien | Until court confirms sale | 18% per year | County prosecutor files judicial foreclosure after 1+ year of delinquency; court-supervised sale |
| OKOklahoma | Tax Lien | 2 years | 8% | County sells tax lien certificates; purchaser applies for deed after 2-year redemption |
| OROregon | Tax Deed | 2 years after foreclosure judgment | Penalties and interest per county | County initiates judicial foreclosure after 3 consecutive years of delinquency; 2-year post-judgment redemption |
| PAPennsylvania | Tax Deed | None after upset sale confirmed | Penalties per county schedule | Three-stage process: Upset Sale, Judicial Sale, Repository Sale; no post-sale redemption at Upset Sale |
| RIRhode Island | Tax Deed | 1 year | 10% penalty plus 1% per month | Municipality sells tax deeds; owner has 1 year to redeem by paying sale price plus penalties |
| SCSouth Carolina | Tax Deed | 12 months | 3-12% depending on months elapsed | County sells tax deeds at annual sale (first Monday in November); 12-month redemption period |
| SDSouth Dakota | Tax Lien | 3-4 years (60-day final notice before deed) | Varies; penalties and interest apply | County sells tax lien certificates at annual sale (third Monday of December); deed issued after ~4 years |
| TNTennessee | Tax Lien | 1 year | 10% | County sells tax lien certificates at annual sale; holder requests deed after 1-year redemption |
| TXTexas | Redeemable Deed | 2 years for homestead/agricultural; 6 months for others | 25% premium (first year); 50% premium (second year for homestead) | County sells property at tax sale; buyer gets deed subject to redemption period |
| UTUtah | Tax Deed | None after May tax sale | 2.5% per month penalty plus 10% per year interest | County sells property at May tax sale after 5 years of delinquency; no post-sale redemption |
| VTVermont | Tax Deed | 1 year after sale | 12% | Municipality sells property at tax sale after 1 year of delinquency; 1-year post-sale redemption |
| VAVirginia | Tax Deed | 2 years (varies by locality; some have none) | Varies by locality | Locality obtains court order or uses non-judicial sale; varies by jurisdiction |
| WAWashington | Tax Deed | None after sale | 12% per year | County forecloses after 3 years of delinquency; property sold at auction with no post-sale redemption |
| WVWest Virginia | Tax Lien | 18 months | 12% | County sheriff sells tax liens at annual October sale; deed can be requested after 18 months |
| WIWisconsin | Tax Lien | 2 years (no post-deed redemption) | Penalties and interest per county | County takes tax certificate after 2 years of delinquency; can initiate tax deed process at third year |
| WYWyoming | Tax Lien | 4 years (before tax deed application) | Penalties and interest per county | County sells tax lien certificates; holder applies for deed after 4-year redemption period |
| DCDistrict of Columbia | Tax Lien | 6 months (1 year for eligible owner-occupants) | 18% per year | DC sells tax lien certificates for properties with $250+ in delinquent taxes; lienholder forecloses after redemption period |