State laws / Missouri
Missouri tax sales: liens, deeds, rates & redemption
Quick answerMissouri sells tax lien certificates for unpaid property taxes. Lien buyers can earn Interest at the rate specified in the certificate of purchase, not to exceed 10% per annum, on the purchase money up to the delinquent taxes plus costs of sale (no interest is owed on any amount bid in excess of taxes plus costs); subsequent taxes paid by the purchaser earn 8% per annum (RSMo 140.340). Bidding is by premium (highest bid), not by bidding the rate down.. Redemption: 1 year from the date of sale for first- and second-offering parcels (RSMo 140.340), with a defeasible right to redeem thereafter until the purchaser actually acquires the collector's deed; parcels sold at a third offering are sold with no right of redemption. Sales: Annual county collector's sale on the fourth Monday in August (RSMo 140.170). Jackson County and the City of St. Louis instead use judicial delinquent land tax sales under RSMo ch. 141 on court-set schedules. Governing law: Revised Statutes of Missouri ch. 140 (esp. 140.170, 140.190, 140.340); ch. 141 for Jackson County / City of St. Louis judicial sales.
Where to bid: Mostly in-person at the county courthouse; some counties run the sale online via GovEase (e.g., Clay County), St. Louis County takes sealed bids through its Collector of Revenue, and ch. 141 sales are sheriff / land-tax sale proceedings. No single statewide platform.
| What is sold | Tax lien certificates |
|---|---|
| Interest / penalty | Interest at the rate specified in the certificate of purchase, not to exceed 10% per annum, on the purchase money up to the delinquent taxes plus costs of sale (no interest is owed on any amount bid in excess of taxes plus costs); subsequent taxes paid by the purchaser earn 8% per annum (RSMo 140.340). Bidding is by premium (highest bid), not by bidding the rate down. |
| Redemption period | 1 year from the date of sale for first- and second-offering parcels (RSMo 140.340), with a defeasible right to redeem thereafter until the purchaser actually acquires the collector's deed; parcels sold at a third offering are sold with no right of redemption. |
| When sales happen | Annual county collector's sale on the fourth Monday in August (RSMo 140.170). Jackson County and the City of St. Louis instead use judicial delinquent land tax sales under RSMo ch. 141 on court-set schedules. |
| Governing law | Revised Statutes of Missouri ch. 140 (esp. 140.170, 140.190, 140.340); ch. 141 for Jackson County / City of St. Louis judicial sales |
| Investor notes | Non-Missouri residents must appoint a Missouri resident agent and all buyers must file an affidavit that they are not delinquent on taxes. A purchaser who fails to take a tax deed within 6 months after the 1-year redemption period stops earning interest against a later redeemer (RSMo 140.340.4). |
Sources
- https://revisor.mo.gov/main/OneSection.aspx?section=140.340&bid=52064
- https://revisor.mo.gov/main/OneSection.aspx?section=140.170&bid=57875
- https://taxliensimple.com/auctions/missouri
- https://claycountymo.tax/wp-content/uploads/2026/09/2026-Tax-Sale-Guidelines.pdf
Law verified 2026-10-30 against the sources above. Confirm current details with the county tax collector / clerk before bidding — counties can change dates and procedures.
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