- Who sends it
- Your county treasurer, tax collector, town or city, or a private buyer of your tax lien
- What it starts
- A countdown to a tax sale, a tax deed or a court case, with a last day to pay (redeem)
- Do this first
- Call the tax office on the notice and ask for the exact payoff amount and the last day to pay
What these notices are
Property taxes are collected by your county, city or town, not by the federal government. When they go unpaid, the tax office sends a series of notices. The names change from state to state, but most fall into three groups:
- A delinquent tax notice or final bill. It says your taxes are past due, adds interest or penalties, and often warns that a sale or lien is coming. In Maryland, for example, the final bill warns the home will be sold if the taxes are not paid within 30 days, and in Washington, D.C. a notice mailed by May 1 shows what to pay by May 31 to stay out of the tax sale.
- A notice of tax sale or tax lien sale. It gives the date your home, or the tax debt on it, will be auctioned. In California it must come by certified mail 45 to 120 days before the sale. In New Jersey the sale is published in a newspaper for 4 weeks, and not getting a mailed notice does not cancel the sale.
- A notice to redeem, notice of tax deed application or final notice. It names the last day you can pay and keep the home. Examples: the notice to redeem in West Virginia, the "Take Notice" in Illinois, the 90-day notice in Iowa, the barment notice in Georgia, the notice of expiration of redemption in Minnesota, the Notice of Impending Automatic Foreclosure in Maine, and the notice in Nebraska that says in large type: UNLESS YOU ACT YOU WILL LOSE THIS PROPERTY.
The last kind is the most urgent. Treat it as your final warning.
Tax lien states, tax deed states and court tax foreclosure
Each state picks its own system, and some use more than one. In general terms:
- Tax lien (certificate) states. The tax office sells a certificate for your unpaid taxes. The buyer earns interest, but you still own and live in the home. If you do not pay it off (redeem) in time, the buyer can ask for a tax deed or go to court. Examples: Arizona, Colorado, Florida, Illinois, Indiana, Iowa, Kentucky, Louisiana (since January 1, 2026), Maryland, Montana, Nebraska, New Jersey, West Virginia and Wyoming.
- Tax deed states. The home itself is sold, or the county or state takes title and later auctions it. Some give you time to buy it back after the sale. Examples: California (after 5 years in default), Georgia and Hawaii (redeemable tax deeds), South Carolina (12 months to redeem after the sale), Mississippi (2 years), Idaho, Nevada, New Mexico, Utah, Arkansas and Oklahoma.
- Court (judicial) tax foreclosure. The taxing government sues, a judge enters a judgment, and an officer sells the home. Examples: Texas, Ohio, Virginia, Washington, Tennessee, North Carolina, Kansas, Delaware, Michigan, Oregon, Alaska, New York (an in rem case covering many parcels at once) and Massachusetts (Land Court).
- Forfeiture to the government without an auction first. Maine uses an automatic foreclosure: if you do not pay within 18 months of the lien, the town owns the home. North Dakota, Minnesota, New Hampshire and Wisconsin also pass title to the county, state or town before any sale.
Some states mix systems. In Alabama the county picks a tax sale or a lien auction each year, Connecticut towns can sell the home, sue, or sell the lien, and Pennsylvania uses an upset tax sale in most counties but a court-ordered sheriff's sale in Philadelphia and the Pittsburgh area. Your state's property tax foreclosure page lists every notice, deadline and law in order.
What it does and does not mean
- It is not an eviction. In a tax lien state, a lien sale does not take your home; you still own it while you can redeem.
- It does mean the clock is running, and costs grow. Interest, penalties and, once a lawyer or court is involved, legal fees are added. In Texas, for example, a tax lawsuit can add attorney's fees of 15 percent of the taxes, penalties and interest.
- The federal mortgage rules described elsewhere on this site govern your mortgage servicer. They do not control your tax office's timeline. Your state's tax law does.
- If your home is taken for taxes, you may still be owed the value above the tax debt. In Tyler v. Hennepin County (2023), the U.S. Supreme Court held that a government that keeps the value of a home sold for unpaid taxes beyond the tax debt takes property without just compensation. In Pung v. Isabella County (June 2026), it held that after a fairly run tax sale, what you are owed is measured by the auction price, not the home's market value.
- Not every state has a clear way to pay that money out. Iowa law has no process for paying a former owner equity above the taxes, Wyoming has not passed one since Tyler, and Rhode Island has not changed its tax sale law to return equity after a court foreclosure. In those states, paying before the deadline is the way to protect your home's value.
The deadline that matters: the last day to redeem
Find the last day you can pay and keep the home. It is usually printed on the notice. A few examples from our state pages:
- California: pay everything owed by the close of business on the last business day before the auction.
- Washington: pay in full until the close of business the day before the sale.
- New Mexico: pay in full or sign an installment agreement by 5:00 p.m. the day before the sale. There is no redemption period after it.
- Nevada: you can still pay and get the home back until 3 business days before the county's sale.
- Michigan: all redemption rights end on March 31 after the court's foreclosure judgment.
- Iowa: your right to redeem ends 90 days after the holder's notice is fully served.
- South Dakota: you can redeem until 60 days after proof of service of the tax deed notice is filed.
- Nebraska: redemption is cut off at the close of business on the day the buyer applies for a deed, at least 3 months after the notice.
Count from the date on the notice, not the day you opened it, and do not wait for the last day. Use the tax office's written payoff amount, because interest keeps growing.
What to do this week
- Call the tax office named on the notice. Ask for the exact amount to pay, the last day to pay, and whether you must pay the tax office or the lien buyer. Write down who you spoke to.
- Ask about payment plans. Many states have them. In Virginia you can sign a plan of up to 72 months, Michigan counties can offer a tax foreclosure avoidance agreement of up to 5 years for a main home, and Pennsylvania lets you stop an upset sale by signing a payment agreement before the sale.
- Ask about exemptions, abatements and tax credits for seniors, veterans, people with disabilities or low income. The New York homeowner notice, for example, points to exemptions through your local assessor and gives the Attorney General's free help line, 1-855-466-3456.
- If your taxes are supposed to be paid from an escrow account with your mortgage, call your servicer at the number on your statement right away and ask why they were not paid.
- Go to every hearing listed in the notice. In Michigan, a court can delay or extend redemption for a substantial financial hardship, but you have to show up or call the treasurer first.
- Call a free HUD-approved housing counselor at (800) 569-4287 or legal aid. Read your state's page and what to do first.
- If the home may be sold, find out how to claim leftover money and when. Some deadlines come before the sale. See surplus funds notices.
Scams tied to tax sale notices
Tax sale lists are public, so they attract mail. Be wary of:
- Anyone who offers to pay your taxes in exchange for signing over your deed, or who says you can rent the home and buy it back later.
- "We buy houses" cash offers that arrive right after your name appears on a tax list. Get the home's value checked before you sign anything.
- Letters that look like they come from the county but ask you to pay a private company or a payment app. Pay only the tax office, using contact details from the county's own website or your tax bill.
- Anyone who asks you to sign over your right to future surplus money. Michigan law says that right cannot be transferred at all, and in Oklahoma an assignment signed on or after the day the tax resale began is not valid.
How much time do you have? It depends on your state.
See the foreclosure timeline, deadlines and free local help for the state where the home is.
Common questions
My mortgage is paid off. Can I really lose my home over property taxes?
Yes. Property taxes are a separate debt owed to your local government, and every state has a way to sell the home, the tax lien or the title if they stay unpaid. A home with no mortgage can be a target for scammers too, so read every tax notice.
A company says it bought my tax lien. Do I have to pay it?
In a tax lien state, the buyer of the certificate has the right to be repaid with interest, and you may redeem by paying the tax office or the buyer, depending on the state. Confirm the amount and who to pay with the tax office before sending money. In Connecticut, for example, a company that buys a town's tax lien must send you a notice within 60 days with its contact information and the amount assigned.
Will filing bankruptcy stop a tax sale?
Filing a bankruptcy petition creates an automatic stay that applies to all entities and covers collection acts, but the law has exceptions, a creditor can ask the court for relief, and repeat filings get less protection. Whether it stops your tax sale is a question for a bankruptcy lawyer. Talk to one quickly, before the sale or deed date. See Chapter 13.
My home was already sold for taxes. Is there anything left for me?
Maybe. Many states now pay former owners the money left after the taxes and costs, but only if you claim it by a deadline. In California, for example, the claim must be postmarked within one year after the tax deed is recorded; in Alaska, within six months of the sale. Check your state's property tax foreclosure page and see surplus funds notices.
Keep reading
- Late notice and early intervention letterThis letter is a warning, not a foreclosure. Federal rules make your servicer reach out early and tell you about help. In most cases a foreclosure cannot start until you are more than 120 days behind, so this is the best time to act.
- Breach letter (demand or notice of intent to accelerate)A breach letter says you are in default and gives you a date to catch up. If you do not, the lender can call the whole loan due and move toward foreclosure. Many standard mortgages and deeds of trust require at least 30 days to cure.
- Notice of defaultIn many states that foreclose without a court, a recorded notice of default is the official start of the foreclosure. It is not a sale and not an eviction. It starts a waiting period before a sale can be set, and you can usually still catch up or apply for help.
- Notice of intent to forecloseMany states make the lender send a warning letter before it can start a foreclosure. These letters often give you a set number of days, a cure amount and a list of free counselors. The deadline in the letter matters, so act on it now.
- Lis pendens (notice of pendency)A lis pendens is a public notice, filed in the land records, that a lawsuit or foreclosure affecting your home is pending. It does not mean the home is sold or that you must move. It usually means the court papers are coming or have already been served.
- Foreclosure summons and complaintA summons and complaint means the lender has sued to foreclose. You have a short, firm deadline to respond in writing, often 20 to 30 days from the day you were served. Missing it can let the lender win without your side being heard.
Sources
- Tyler v. Hennepin County, 598 U.S. 631 (2023), slip opinion (Supreme Court)
- Pung v. Isabella County, No. 25-95 (June 23, 2026), slip opinion (Supreme Court)
- 11 U.S.C. § 362, automatic stay (govinfo)
- HUD: Avoiding foreclosure
- CFPB: Find a housing counselor
- FTC: Mortgage relief scams
- FTC: ReportFraud.ftc.gov