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The following table contains information on the states that use tax deed sales as a method for collecting delinquent property tax. Each column in the table is described below:

• Auction Bidding Type: This column indicates the most common bidding type used statewide at online and public tax auctions. Bidding types can vary by jurisdiction. For more information on auction bidding types, see the Auction Bidding Methods article.

• Sale Administrator/Department: The name of the official or department who typically conducts tax deed sales in that state.
  
• Sale Date/Period: The exact date or period in which tax deed sales are typically conducted in that state. Some states have tax deed sales on a weekly basis, some states hold one sale every month, some states hold one sale during a designated multiple-month period, and some states hold a sale on a specific day during a specific month. For other states, the sale date may vary, or sales are only held when required.
  

Tax Deed States

State	Auction Bidding Type	Sale Administrator/Department	Sale Date/Period
Alabama*	Over-the-Counter	Revenue Commissioner	Year around
Alaska	Premium	Land Management Division; Alaska Department of Natural Resources	As needed
Arkansas	Premium	Commissioner of State Lands	April through December
California	Premium	Treasurer-Tax Collector	Varies
Florida*	Premium	Clerk of the Court	Year around
Idaho	Premium	County Commissioner	Varies
Kansas	Premium	County Sheriff	Varies
Maine	Sealed Bid	Varies	As needed
Massachusetts	Premium	Varies	As needed
Michigan	Premium	Treasurer or Michigan Department of Treasury	- First sale must occur after June 30 - Any subsequent sales must occur at least 28 days after previous sale
Minnesota	Premium	Auditor or Land Department	Varies
Nevada	Premium	Treasurer	Varies
New Hampshire	Premium	Tax Collector	As needed
New Mexico	Premium	State of New Mexico Taxation and Revenue Department	Varies
New York*	Premium	Real Property Tax Services or private auctioneers	Many counties hold sales in April or August
North Carolina	Premium	Tax Collector, law office, or Sheriff's Office	Varies
Ohio*	Premium	Sheriff or Auditor	Year around
Oklahoma	Premium	Treasure or private auctioneer	Second Monday in June
Oregon	Premium	Sheriff	Varies
Pennsylvania	Premium	Tax Claim Bureau	- Judicial Sales in August - Upset Sales in September
Utah	Premium	County Clerk/Auditor	May or June
Virginia	Premium	Private auctioneer	Varies
Washington	Premium	Treasurer	November through February
Wisconsin	Sealed Bid	Treasurer	Late Spring through Late Summer

* This state also holds tax lien sales