State laws / Ohio
Ohio tax sales: liens, deeds, rates & redemption
Quick answerOhio sells liens + tax deeds (hybrid) for unpaid property taxes. Lien buyers can earn For tax lien certificates: up to 18% per annum, bid down at auction (lowest rate wins), simple interest (ORC 5721.32(C)); subsequent taxes paid by the certificate holder accrue at 18% regardless of the bid rate. Tax deed / foreclosure sales pay no interest - the buyer acquires the property.. Redemption: For lien certificates: the holder may not initiate foreclosure until at least 1 year after the certificate sale (ORC 5721.37(A)); the owner may redeem until foreclosure is confirmed / a decree conveying title is entered (ORC 5721.38). For tax foreclosure (deed) sales, the owner's equity of redemption is cut off on confirmation of the sheriff's sale. Sales: Lien certificate sales are annual in eligible large counties, typically in the fall (October-November in the major metros); tax foreclosure sheriff sales and county auditor forfeited-land sales occur year-round on county schedules (some sheriff sales are weekly). Governing law: Ohio Revised Code Title LVII, Chapters 5721 (delinquent lands; 5721.31-5721.38 tax certificates, 5721.19 deed sales), 5722 and 5723 (forfeited lands).
Where to bid: County-specific: sheriff foreclosure sales in large counties (e.g., Cuyahoga and Franklin) run online via RealAuction; lien certificate sales are county-contracted or sold in bulk blocks, and auditor forfeited-land sales are commonly in-person at the courthouse. No single statewide platform.
| What is sold | Liens + tax deeds (hybrid) |
|---|---|
| Interest / penalty | For tax lien certificates: up to 18% per annum, bid down at auction (lowest rate wins), simple interest (ORC 5721.32(C)); subsequent taxes paid by the certificate holder accrue at 18% regardless of the bid rate. Tax deed / foreclosure sales pay no interest - the buyer acquires the property. |
| Redemption period | For lien certificates: the holder may not initiate foreclosure until at least 1 year after the certificate sale (ORC 5721.37(A)); the owner may redeem until foreclosure is confirmed / a decree conveying title is entered (ORC 5721.38). For tax foreclosure (deed) sales, the owner's equity of redemption is cut off on confirmation of the sheriff's sale. |
| When sales happen | Lien certificate sales are annual in eligible large counties, typically in the fall (October-November in the major metros); tax foreclosure sheriff sales and county auditor forfeited-land sales occur year-round on county schedules (some sheriff sales are weekly). |
| Governing law | Ohio Revised Code Title LVII, Chapters 5721 (delinquent lands; 5721.31-5721.38 tax certificates, 5721.19 deed sales), 5722 and 5723 (forfeited lands) |
| Investor notes | Only counties with a population of at least 200,000 may sell tax lien certificates (ORC 5721.31); all other counties enforce through tax foreclosure / deed sales only. Certificates are frequently sold in large blocks, which favors institutional buyers over individuals. |
Sources
- http://www.taxlienguru.com/tax-deed-states-o-s.html
- https://legalclarity.org/how-to-buy-tax-liens-in-ohio-the-complete-process/
- https://www.taxsalewealth.com/ohio-tax-lien.html
- https://taxliensimple.com/auctions/online
- https://codes.ohio.gov/ohio-revised-code/section-323.78
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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