Tax Sale Information
The Carbon County Tax Sale is scheduled for August 11, 2020. The location and restrictions are to be determined. Watch this page for further announcements.
You must bring this W-9 form with you. It must be filled in and printed out before you arrive at the sale. It is not mandatory that you pre-register for the sale, but it is very helpful.
Tax Sale General Info
The treasurer does not sell property at the tax sale, but sells the county’s tax lien on the property.
The county recovers the loss of uncollected property tax revenue at the annual tax sale. The county sells its tax lien on real property to attending purchasers for the amount of taxes, interest, and costs associated with the sale. The notice of sale along with the properties listed for sale, must be published for three consecutive weeks in a legal newspaper within the county. . State statute provides a tax lien purchaser interest at 15% per annum in addition to a 3% penalty the day of purchase. Subsequent year taxes may be paid by the purchaser and also earn 15% interest.
Four years from the date of the tax sale, the treasurer will accept applications and issue tax deeds for unredeemed real property to purchasers upon proof of compliance with the statutory notice requirements. A tax deed cannot be issued by the county treasurer after six years have lapsed since the original date of sale.
It is important to take notice that Carbon County does not warrant the property when selling the tax lien. It is a buyer beware market.
It is helpful if you are pre-registered to participate in the tax sale. There is no on-line registration or registration the day of the tax sale. Pre-registration normally takes place the two days prior to the tax sale. Pre- registration is done in the office of the Carbon County Treasurer. For information concerning pre-registration please call the property tax department.
A participant of the sale cannot pick and choose properties for purchase. Instead, the treasurer announces each delinquent property by owner name and amount due. After each announcement, a number is drawn. The participant’s number which matches the number drawn has the option to purchase the lien or pass. In the case of a pass, another number is drawn until the lien is purchased. This process is repeated until all liens are sold.
All liens purchased at the sale must be paid upon completion of the tax sale.
Cash, ceritified funds, personal checks and credit cards ( Discover, VISA, MasterCard, AmEx ) are accepted methods of payment. When using a credit Card, a user fee is charged. Returned checks may result in the loss of liens purchased.
Certificate of Purchase
A certificate of purchase is issued to the purchaser of a tax lien the day of the tax sale. Carbon County maintains custody of the certificates of purchase. As redemption occurs, this office will send payment directly to the purchaser.
A 3% penalty of the amount purchased the first year is earned by the purchaser, as well as the statutory 15% interest earned from the date of the sale. Application for a tax deed can be made no earlier than four years from the date of sale after complying with specific notice requirements set forth in Wyoming Statute 39-13-108. A tax deed cannot be issued by the county treasurer after six years have lapsed since the original date of sale.
Subsequent Year Taxes
A certificate holder is under no obligation to pay subsequent taxes. Subsequent taxes, when paid by the certificate holder, attach to the original lien and earn the same rate of interest (15%) as the original certificate. Payments of subsequent taxes will be accepted on September 1 but the interest will not apply until the taxes are delinquent the day after the payable dates listed below:
- First installment - November 10
- Second installment - May 10
When paying subsequent year taxes, this office needs the CP numbers from the tax receipts along with the CP holder’s name. To pay in person, bring in the tax receipts. If paying by mail, furnish this office with the above information prior to the payment dates. We will provide the amount due and upon receiving payment, return paid receipts.
The legal owner of the property may redeem taxes sold at the tax sale. To redeem, the owner must pay to the treasurer’s office the amount of tax sold at the sale, a 3% penalty, 15% simple interest, and a redemption fee. Any subsequent year taxes paid by the certificate holder must also be paid, with interest, at the time of redemption. The purchaser can obtain a Tax Deed for the property if taxes are not redeemed by the property owner within four years from the date of the sale.
If the legal owners or mortgages of property do not redeem the property within four years from the date of the sale, holders of Certificates of Purchase can apply for a tax deed by submitting an application showing that they have complied with strict notice requirements. If all requirements have been met, the Certificate of Purchase holder will be given a tax deed to the property.