TaxSaleMonitor

Arkansas tax sale law

Arkansas sells no tax lien certificates: tax-delinquent land is certified to the Commissioner of State Lands and sold outright at a state-run deed auction, and since July 1, 2023 a completed sale cannot be redeemed. Each row below carries the statute it rests on, the operative text verbatim, and the date it was read from the official source.

Fact What the law says Source
What is sold County tax-delinquent parcels are certified to the Commissioner of State Lands, in whom title vests; the Commissioner sells them at public auction and issues the purchaser a Limited Warranty Deed conveying the State's interest, contestable only within 90 days of conveyance. The rules are promulgated with the full force and effect of law. COSL Rules, 2023 ed., Title 1 (citing Ark. Code Ann. § 26-37-203) · read 2026-08-30
Redemption period The owner may redeem from certification until 4:00 p.m. Central Time on the last business day before the sale. There is no post-sale redemption: Act 241 of 2023 struck the former 10-business-day window, and the Commissioner states that all sales are final. The act's engrossed text strikes the former 'within ten (10) days … after' the sale language. Approved 2023-03-09 with an emergency clause. Ark. Code Ann. § 26-37-202(e)(1)(A), as amended by Act 241 of 2023 · read 2026-08-30
Redemption interest / premium None is paid to an auction buyer. Arkansas issues a deed, not an interest-bearing certificate, and a refund on a canceled sale is expressly without interest. A redeeming owner pays 10% simple interest and a 10% penalty per year of delinquency to the taxing authorities, not to any buyer (Ark. Code Ann. § 26-37-302, as amended by Act 241 of 2023). COSL Rules, 2023 ed., Title 1, Subtitle K · read 2026-08-30
Bidding mechanic Each parcel is sold to the highest bidder for not less than a minimum bid equal to the delinquent taxes, penalties, interest, fees and costs. The initial tax-delinquent auction is conducted in person; unsold-property auctions are online. Bidders whose home of record is outside the United States are barred by statute; the Commissioner's staff, the county collector and the former owner are barred by rule. Ark. Code Ann. § 26-37-202 (Act 241 of 2023); COSL Rules, Title 2, Subtitle B · read 2026-08-30
Statutory sale timing The sale may be held no earlier than one year after certification, in the county where the parcel lies (or one location for adjoining counties); the Commissioner holds one auction a year per county and publishes the schedule in its Public Auction Catalog and county legal notices. Act 241: 'the in-person tax-delinquent property auction shall take place in the county where the land parcel is located', with an adjoining-counties option. COSL Rules, 2023 ed., Title 1, Subtitle E; Ark. Code Ann. § 26-37-202(c) · read 2026-08-30
Bidder registration In-person auctions require pre-sale registration with a driver's license number and photo ID to receive a numbered bid card; online auctions require registration with identity verification and a payment card. COSL Rules, 2023 ed., Title 2, Subtitle A; Title 3, Subtitle B · read 2026-08-30
Payment at sale The full purchase price is due on the day of the in-person sale, by check, certified funds or card — cash is not accepted. Online winners are charged $100 earnest money immediately and must tender the balance in certified funds within 10 business days or forfeit it. COSL Rules, 2023 ed., Title 2, Subtitle B(4); Title 3, Subtitles C, F · read 2026-08-30
Funds above the taxes due Sale proceeds above the taxes, penalties, interest, fees and costs are excess proceeds held in trust by the Commissioner, claimable by the former owner or first-degree heirs (two years for parcels sold after July 1, 2018); unclaimed funds escheat to the county. These are the 2023-edition rules; no post-Tyler v. Hennepin statutory change was located in the fetched Arkansas materials. COSL Rules, 2023 ed., Title 4 (Excess Proceeds) · read 2026-08-30

A statutory sale day is a fact about the law, not an announcement of a sale. No date on this page means a county has scheduled anything — the sale calendar lists only dates counties have actually published.

The operative text

COSL Rules, 2023 ed., Title 1 (citing Ark. Code Ann. § 26-37-203) · read 2026-08-30
Upon certification, legal title to the parcels vests in the State of Arkansas in the care of the Commissioner … The Commissioner will issue a Limited Warranty Deed conveying to the purchaser all rights, title, and interest received by the State in the tax-delinquent parcel through tax forfeiture. … Actions to contest the validity of the deeds issued subsequent to August 16, 2013 … must be filed within ninety (90) calendar days after the date of conveyance.

Source: https://coslstorage.blob.core.windows.net/web-resources/rules-and-regs.pdf

Ark. Code Ann. § 26-37-202(e)(1)(A), as amended by Act 241 of 2023 · read 2026-08-30
…the Commissioner of State Lands shall notify the owner and all interested parties by regular mail of the right to redeem the … parcel before 4:00 p.m. central standard time (CST) on the last business day before the date of the sale by paying all taxes, penalties, interest, and costs due, including the cost of the notice.

Source: https://arkleg.state.ar.us/Home/FTPDocument?path=/ACTS/2023R/Public/ACT241.pdf

COSL Rules, 2023 ed., Title 1, Subtitle K · read 2026-08-30
If the sale is set aside by legal action or if the parcel is proven to be non-existent or double assessed, or canceled by the Commissioner, the purchaser shall be entitled to a reimbursement of money paid to the Commissioner, interest not accruing thereon.

Source: https://coslstorage.blob.core.windows.net/web-resources/rules-and-regs.pdf

Ark. Code Ann. § 26-37-202 (Act 241 of 2023); COSL Rules, Title 2, Subtitle B · read 2026-08-30
The minimum Bid amount is equal to the delinquent taxes, penalties, interest, fees, and costs as calculated by the Commissioner and based upon Certification by the county. (2) Each sale will be made to the highest bidder for not less than the minimum Bid amount.

Source: https://coslstorage.blob.core.windows.net/web-resources/rules-and-regs.pdf

COSL Rules, 2023 ed., Title 1, Subtitle E; Ark. Code Ann. § 26-37-202(c) · read 2026-08-30
The sale date shall be no earlier than one (1) year after the tax-delinquent parcel is certified to the Commissioner.

Source: https://coslstorage.blob.core.windows.net/web-resources/rules-and-regs.pdf

COSL Rules, 2023 ed., Title 2, Subtitle A; Title 3, Subtitle B · read 2026-08-30
No Bids will be accepted unless the bidder has registered and received a pre-numbered bid card. A valid driver's license number, expiration date, and issuing state must be provided…

Source: https://coslstorage.blob.core.windows.net/web-resources/rules-and-regs.pdf

COSL Rules, 2023 ed., Title 2, Subtitle B(4); Title 3, Subtitles C, F · read 2026-08-30
Successful bidders at a Tax Delinquent Property Auction must tender the full purchase price at the time of the sale. … Effective July 1, 2023, each parcel purchased at the Tax Delinquent Property Auction must be paid by personal check, business check, certified funds, or credit or debit card. Cash payments are not accepted…

Source: https://coslstorage.blob.core.windows.net/web-resources/rules-and-regs.pdf

COSL Rules, 2023 ed., Title 4 (Excess Proceeds) · read 2026-08-30
Any money collected through the sale of tax-delinquent parcels that is above the amount of the taxes, fees, penalties, interest, and costs due at the time of sale shall be deemed Excess Proceeds. … If the Excess Proceeds are not distributed during the time period pertaining to the specific parcel, they shall escheat by operation of law to the county…

Source: https://coslstorage.blob.core.windows.net/web-resources/rules-and-regs.pdf

Arkansas counties on this site

Elsewhere on this site

Statutory facts on this page were read from the official statute host or the state's own promulgated rules on the dates shown. Statutes are amended; the citation and quote are provided so every field can be re-checked at its source. This page is not legal advice.