Tax Deeds

Deed Limitations & Restrictions

Once the tax sale is concluded and the high bidder fulfills their obligation to pay, the tax commissioner issues a tax deed to the purchaser. The buyer should keep in mind that a tax deed has the following limitations and restrictions.

  • The tax deed is not a warranty deed. It is up to the purchaser to check the validity of title to the property.
  • A thorough title check must be made by the purchaser in order to properly foreclose on redemption rights and obtain fee simple title to the property.
  • The defendant in FIFA, record property owner (if different from the defendant in FIFA), mortgagee or outstanding security deed holder, or other person with a legal interest in the property has 12 months from the date of sale to redeem the property by paying the tax sale purchaser the price paid at the sale plus interest and other costs as provided by law.
  • The purchaser at the tax sale has the responsibility to foreclose on the redemption rights one year after sale by notice given as provided by law. If the notice provisions are not followed by the tax sale purchaser, fee simple title does not legally vest in that purchaser. The tax commissioner's office, however, is not in the business of giving legal advice nor assumes any liability that goes with the practice of law. Legal advice should be sought from your own attorney.
  • The purchaser at a tax sale is encouraged to seek legal advice to ensure that redemption right foreclosure procedures are properly followed.