State Summary

• Tax Collection Method: Liens
• Tax Collection Entity: Treasurer
• Property/Tax Records Administrator: Township Assessors work in conjunction with the County Assessor
• Taxes Due: Property taxes are due in two installments. The due dates are May 10 and November 10
• Taxes Delinquent: Tax bills are considered delinquent the first business day after the taxes are due
• Tax Sale Date/Period: September or October
• Tax Sale Registration Requirements: Registration requirements vary by county. Generally, Indiana counties require a W-9 form and investors must register at least two days before the sale
• Tax Sale Administrator: Auditor
• Primary Bidding Type: Premium
• Redemption Period: 1 year
• Redemption Interest Rate/Flat Penalty: A 10% flat penalty is assessed on the minimum bid amount if redeemed within six months of the sale date. A 15% flat penalty is assessed on the minimum bid amount if redeemed after six months of the sale date and before the end of redemption period. The taxpayer must also pay an annualized 10% interest rate on the "overbid" (premium) paid by the tax lien purchaser at the sale.
• Over-the-Counter Sale Opportunities: Some counties offer "over-the-counter" tax liens certificates.

The annual tax lien sales for most Indiana counties are held in September or October. The first sale for tax delinquent properties is known as the "A" sale. Subsequent tax lien sales, known as "B" sales, may be held by some counties to sell tax lien certificates that did not sell at the "A" sale. "B" sales in Indiana counties take place between January 1 and March 31. There must be at least a 90-day period between a county's "A" and "B" sales. Some counties also hold "C" sales throughout the year in an attempt to sell tax lien certificates that have been offered in at least two previous tax liens sales without success. All properties offered at "C" sales have been "struck off" to the county.

Indiana County Reference