Arkansas
Checked against official sources on 2026-10-29. Each statement is tied to the statute or agency page listed under Sources.
Not legal or financial advice. Rules change. Confirm with the county before you bid.
- Sale type
- Tax deed
Statute text
The state executes a Limited Warranty Deed, which conveys whatever interest the state has in the property to the purchaser.
- Interest / penalty
- N/A (no redemption after the sale)No redemption after the sale; owners may redeem until 4 p.m. the last business day before the sale
Statute text
Effective July 1, 2023, parcels sold through the Commissioner of State Lands office cannot be redeemed. All sales are final, both at live auctions and through the online auction of unsold properties.
Statute text
Anyone may redeem the parcel at any time after it is certified to the Commissioner of State Lands, until 4 p.m. the last business day prior to the sale date. Sales are final.
- Redemption
- None after the sale (redeem until 4 p.m. the last business day before the sale)
Statute text
Anyone may redeem the parcel at any time after it is certified to the Commissioner of State Lands, until 4 p.m. the last business day prior to the sale date. Sales are final.
- Bid method
- Highest bidder
Statute text
Each sale will be made to the highest bidder for not less than the minimum Bid amount.
- Statute
- Ark. Code §26-37-101
Statute text
the Commissioner is authorized to continue sales of state lands as provided for in §§ 26-37- 101 -- 26-37-105
- Auction platform
- Commissioner of State Lands — live auction in the county or a neighboring county
Statute text
They are held once a year in the county where the property is located or in a contiguous county.
- Auction timing
- Once a year per county; unsold parcels go online after 30 days
Statute text
They are held once a year in the county where the property is located or in a contiguous county.
Counties 75
- Tax lien
- Tax deed
- Hybrid
- Redeemable deed
Summary
Arkansas counties certify tax-delinquent parcels to the Commissioner of State Lands, which sells them. Unsold parcels can be bought through the Commissioner's online auction. The buyer gets a Limited Warranty Deed, conveying whatever interest the state has. Statute: ACA §26-37-101.
Statute text
The counties in Arkansas certify tax-delinquent parcels to the Commissioner of State Lands
Statute text
These parcels will be available after 30 days through the Post Auction Sales list. Prospective buyers may bid on these parcels through the online auction available on this website auction.cosl.org
Statute text
The state executes a Limited Warranty Deed, which conveys whatever interest the state has in the property to the purchaser.
Statute text
the Commissioner is authorized to continue sales of state lands as provided for in §§ 26-37- 101 -- 26-37-105
Arkansas sells tax-delinquent land by deed; since 2023, parcels sold by the Commissioner cannot be redeemed. The state's Limited Warranty Deed conveys whatever interest the state has in the property. ACA §26-37-101.
Statute text
Effective July 1, 2023, parcels sold through the Commissioner of State Lands office cannot be redeemed. All sales are final, both at live auctions and through the online auction of unsold properties.
Statute text
The state executes a Limited Warranty Deed, which conveys whatever interest the state has in the property to the purchaser.
Statute text
the Commissioner is authorized to continue sales of state lands as provided for in §§ 26-37- 101 -- 26-37-105
There is no interest rate: the minimum bid is the delinquent taxes, penalties, interest, fees and costs. ACA §26-37-101.
Statute text
The minimum Bid amount is equal to the delinquent taxes, penalties, interest, fees, and costs as calculated by the Commissioner and based upon Certification by the county.
Statute text
the Commissioner is authorized to continue sales of state lands as provided for in §§ 26-37- 101 -- 26-37-105
Los condados de Arkansas certifican las parcelas con impuestos morosos al Comisionado de Tierras del Estado, que las vende. Las parcelas no vendidas pueden comprarse en la subasta en línea del Comisionado. El comprador recibe una Escritura de Garantía Limitada, que transmite el interés que tenga el estado. Estatuto: ACA §26-37-101.
Statute text
The counties in Arkansas certify tax-delinquent parcels to the Commissioner of State Lands
Statute text
These parcels will be available after 30 days through the Post Auction Sales list. Prospective buyers may bid on these parcels through the online auction available on this website auction.cosl.org
Statute text
The state executes a Limited Warranty Deed, which conveys whatever interest the state has in the property to the purchaser.
Statute text
the Commissioner is authorized to continue sales of state lands as provided for in §§ 26-37- 101 -- 26-37-105
Arkansas vende tierras con impuestos morosos por escritura; desde 2023, las parcelas vendidas por el Comisionado no pueden redimirse (ACA §26-37-101).
Statute text
Effective July 1, 2023, parcels sold through the Commissioner of State Lands office cannot be redeemed. All sales are final, both at live auctions and through the online auction of unsold properties.
No hay tasa de interés: la oferta mínima es el total de impuestos morosos, multas, intereses, cargos y costos. ACA §26-37-101.
Statute text
The minimum Bid amount is equal to the delinquent taxes, penalties, interest, fees, and costs as calculated by the Commissioner and based upon Certification by the county.
Statute text
the Commissioner is authorized to continue sales of state lands as provided for in §§ 26-37- 101 -- 26-37-105
Key points
- No redemption after the sale since 2023
Statute text
Effective July 1, 2023, parcels sold through the Commissioner of State Lands office cannot be redeemed. All sales are final, both at live auctions and through the online auction of unsold properties.
- The Commissioner makes no promise that the property is usable, accessible or exists
Statute text
does not guarantee usability, accessibility or existence
For beginners
Unsold parcels can be bid on online at auction.cosl.org, starting 30 days after the live auction. Research the property with the county assessor before you bid.
Statute text
These parcels will be available after 30 days through the Post Auction Sales list. Prospective buyers may bid on these parcels through the online auction available on this website auction.cosl.org
Statute text
How can I get more information on a particular piece of property (e.g. location, structures, etc.)? A: You should contact the county assessor.
Las parcelas no vendidas pueden ofertarse en línea en auction.cosl.org, a partir de 30 días después de la subasta presencial.
Statute text
These parcels will be available after 30 days through the Post Auction Sales list. Prospective buyers may bid on these parcels through the online auction available on this website auction.cosl.org
Risks
- The Commissioner recommends no significant improvements before the 90-day litigation period ends
Statute text
It is recommended that no significant improvements be made to the property prior to the expiration of the 90 day litigation period.
- Buyers usually use the Limited Warranty Deed to bring a quiet title action
Statute text
In most instances a Limited Warranty Deed is used by a purchaser to quiet title to the parcel
- El Comisionado recomienda no hacer mejoras importantes antes de que termine el período de litigio de 90 días
Statute text
It is recommended that no significant improvements be made to the property prior to the expiration of the 90 day litigation period.
- Los compradores suelen usar la Escritura de Garantía Limitada para una acción de saneamiento de título
Statute text
In most instances a Limited Warranty Deed is used by a purchaser to quiet title to the parcel
Extra due diligence
- Check county assessor, tax collector and circuit clerk records for other fees owed
Statute text
All potential purchasers should research the property records maintained by the county tax assessor, tax collector and circuit clerk in order to determine if additional fees are owed on the property.
- Ask the county assessor about the property's location and structures
Statute text
How can I get more information on a particular piece of property (e.g. location, structures, etc.)? A: You should contact the county assessor.
- Expect to use the Limited Warranty Deed in a quiet title action
Statute text
In most instances a Limited Warranty Deed is used by a purchaser to quiet title to the parcel
- Revise los registros del tasador, el recaudador y el secretario del tribunal del condado por otros cargos adeudados
Statute text
All potential purchasers should research the property records maintained by the county tax assessor, tax collector and circuit clerk in order to determine if additional fees are owed on the property.
- Pregunte al tasador del condado por la ubicación y las construcciones de la propiedad
Statute text
How can I get more information on a particular piece of property (e.g. location, structures, etc.)? A: You should contact the county assessor.
- Prevea usar la Escritura de Garantía Limitada en una acción de saneamiento de título
Statute text
In most instances a Limited Warranty Deed is used by a purchaser to quiet title to the parcel
How to sign up for the auction
Platform: cosl.org (Commissioner of State Lands)
Statute text
Parcel information for upcoming the auctions is also available on the COSL website, www.cosl.org, under Public Auction Catalog.
- Find upcoming sales in the Public Auction Catalog on cosl.org
Statute text
Parcel information for upcoming the auctions is also available on the COSL website, www.cosl.org, under Public Auction Catalog.
- Live auctions: register at the sale site, starting 1 hour before the auction
Statute text
Registration begins 1 hour before each auction at
- Unsold parcels: bid online at auction.cosl.org
Statute text
These parcels will be available after 30 days through the Post Auction Sales list. Prospective buyers may bid on these parcels through the online auction available on this website auction.cosl.org
- Pay the full price at the sale by check, card, cashier's check or money order
Statute text
Buyers may pay by personal or business check, credit or debit card, or cashier's check or money order. Full payment is due at the time of sale
Deposit: Payment required at time of purchase.
Statute text
Successful bidders at a Tax Delinquent Property Auction must tender the full purchase price at the time of the sale.
Platform: cosl.org (Comisionado de Tierras del Estado)
Statute text
Parcel information for upcoming the auctions is also available on the COSL website, www.cosl.org, under Public Auction Catalog.
- Encuentre las próximas ventas en el Catálogo de Subastas Públicas en cosl.org
Statute text
Parcel information for upcoming the auctions is also available on the COSL website, www.cosl.org, under Public Auction Catalog.
- Subastas presenciales: regístrese en el lugar de la venta, desde 1 hora antes de la subasta
Statute text
Registration begins 1 hour before each auction at
- Parcelas no vendidas: oferte en línea en auction.cosl.org
Statute text
These parcels will be available after 30 days through the Post Auction Sales list. Prospective buyers may bid on these parcels through the online auction available on this website auction.cosl.org
- Pague el precio total en la venta con cheque, tarjeta, cheque de caja o giro postal
Statute text
Buyers may pay by personal or business check, credit or debit card, or cashier's check or money order. Full payment is due at the time of sale
Depósito: Pago requerido al momento de la compra.
Statute text
Successful bidders at a Tax Delinquent Property Auction must tender the full purchase price at the time of the sale.
Over the counter (OTC)
Yes: online auction of unsold parcels
Statute text
These parcels will be available after 30 days through the Post Auction Sales list. Prospective buyers may bid on these parcels through the online auction available on this website auction.cosl.org
Parcels unsold at the live auction go to the online post-auction list after 30 days. Online sales of unsold parcels go to the highest bidder.
Statute text
These parcels will be available after 30 days through the Post Auction Sales list. Prospective buyers may bid on these parcels through the online auction available on this website auction.cosl.org
Statute text
An Unsold-Property Auction is initiated solely by an online offer being made on the unsold parcel and is sold to the highest bidder.
Las parcelas no vendidas en la subasta presencial pasan a la lista en línea posterior a la subasta después de 30 días. Las ventas en línea de parcelas no vendidas son para el mejor postor.
Statute text
These parcels will be available after 30 days through the Post Auction Sales list. Prospective buyers may bid on these parcels through the online auction available on this website auction.cosl.org
Statute text
An Unsold-Property Auction is initiated solely by an online offer being made on the unsold parcel and is sold to the highest bidder.
Platforms
- cosl.org
Statute text
Parcel information for upcoming the auctions is also available on the COSL website, www.cosl.org, under Public Auction Catalog.
Surplus proceeds
Sale money above taxes, fees and costs is held by the Commissioner for the former owner, who may apply for it (Commissioner of State Lands Rules, Title 4).
Statute text
Such Excess Proceeds shall be distributed upon application according to statute, and any remainder shall be held in trust by the Commissioner for the former Owner.
La lista de condados y las fuentes están en inglés.
Sources
- www.cosl.org/Home/Faq — checked 2026-10-29
- www.cosl.org/Home/Contents/1 — checked 2026-10-29
- Commissioner of State Lands Rules (2023 ed.), Title 2 — checked 2026-10-29
- Ark. Code Ann. §§ 26-37-101 to -105 (as cited in Commissioner of State Lands Rules (2023 ed.)) — checked 2026-10-29
- Commissioner of State Lands Rules (2023 ed.), Title 1 — checked 2026-10-29
- coslstorage.blob.core.windows.net/web-resources/purchasing.pdf — checked 2026-10-29
- Commissioner of State Lands Rules (2023 ed.), Definitions — checked 2026-10-29
- Commissioner of State Lands Rules (2023 ed.), Title 4 — checked 2026-10-29
Checked against official sources on 2026-10-29. Each statement is tied to the statute or agency page listed under Sources.
County records come from the directory's research files (dated where shown). Always confirm dates, deposits and rules with the county office before you bid. Report an error.
Not legal or financial advice. Rules change. Confirm with the county before you bid.