Tax Sale General Info

General Information

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.  

Certificate of Purchase

A certificate of purchase is issued to the purchaser of a tax lien the day of the tax sale. Purchasers receive 3% penalty on the amount purchased at the sale, as well as the statutory 15% interest earned from the date of the 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. Payment of subsequent taxes will be accepted prior to the installment due date of taxes; however, payment will not be applied to the account until after the installment deadline. 

• First installment - November 10
• Second installment - May 10

Notification that payment is being made under an assignment is required with payments made by Certificate of Purchase holders. Inclusion of the Certificate of Purchase number and parcel number should be included with payment.

Redemptions

The legal owner of the property may redeem taxes sold at the tax sale, any subsequent year taxes and associated interest related to each assignment. Redemption of such will result in payment to the Certificate of Purchase holder by this office.

Assignment Transfers

A certificate of purchase holder may transfer their interest in a Tax Sale Assignment to someone else.  This reassignment cannot be applied for until after 30 days from the date of the tax sale. A notarized Affidavit of Transfer should be used to reassign a Certificate of Purchase. A fee of $20.00 will be charged for the reassignment.

Tax Deeds

If the legal owners or mortgagees of a property do not redeem the property within four years from the date of the sale, holders of Certificates of Purchase may apply for a tax deed by submitting an application exhibiting that they have complied with statutory notice requirements. If all requirements have been met, the application will be approved, and the Certificate of Purchase holder will be given a tax deed to the property. 

** Carbon County Treasurer's office cannot assist in assuring the form is completed correctly. Carbon County Treasurer's office is not authorized to provide legal advice, nor answer questions pertaining to legal issues.