Mississippi
Checked against official sources on 2026-10-27. 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 lien (Under review. Confirm with the county.)
Statute text
All such lands and improvements, if any, are thereafter sold at public sale to the highest bidder for payment of taxes due and unpaid, together with all fees, penalties and damages provided by law.
- Interest / penalty
- 18% (Couldn't reach source on 2026-10-27. Confirm with the county.)Fixed rate; no interest on the overbid amount (Couldn't reach source on 2026-10-27. Confirm with the county.)
- Redemption
- 2 years
Statute text
Mississippi Law provides that the ownership of real property be forfeited to the State after (1) default occurs in the payment of taxes and (2) the property is not redeemed during the subsequent two year period, referred to as "the period of redemption."
- Bid method
- Highest bidder at public sale
Statute text
All such lands and improvements, if any, are thereafter sold at public sale to the highest bidder for payment of taxes due and unpaid, together with all fees, penalties and damages provided by law.
- Statute
- Miss. Code §27-45-3 (Couldn't reach source on 2026-10-27. Confirm with the county.)
- Auction platform
- Public sale by the county tax collector
Statute text
Default in the annual payment of tax assessment results in the property being included on a list of properties advertised for sale by the County Tax Collector of the county wherein the land is situated.
- Auction timing
- Annually starting the last Monday of August (optionally also the first Monday of April)
Statute text
These "tax sales" occur annually in each county, beginning on the last Monday of August, and, at the option of the tax collector (infrequently exercised), on the first Monday of April.
Counties 82
- Tax lien
- Tax deed
- Hybrid
- Redeemable deed
Summary
Mississippi county tax collectors hold annual tax sales starting the last Monday of August. Land not redeemed within the two-year period is forfeited to the State. Land forfeited to the State can be bought from the Secretary of State by application. Statute: MS Code §27-41-1. (Couldn't reach source on 2026-10-27. Confirm with the county.)
Statute text
These "tax sales" occur annually in each county, beginning on the last Monday of August, and, at the option of the tax collector (infrequently exercised), on the first Monday of April.
Statute text
Mississippi Law provides that the ownership of real property be forfeited to the State after (1) default occurs in the payment of taxes and (2) the property is not redeemed during the subsequent two year period, referred to as "the period of redemption."
Statute text
Application to purchase tax-forfeited lands shall be made on forms prescribed by the Secretary of State and available from his office, county tax assessors and chancery clerks.
Mississippi counties sell tax-delinquent land at annual public sales to the highest bidder. If not redeemed within the two-year redemption period, ownership is forfeited. MS Code §27-41-1. (Couldn't reach source on 2026-10-27. Confirm with the county.)
Statute text
All such lands and improvements, if any, are thereafter sold at public sale to the highest bidder for payment of taxes due and unpaid, together with all fees, penalties and damages provided by law.
Statute text
Mississippi Law provides that the ownership of real property be forfeited to the State after (1) default occurs in the payment of taxes and (2) the property is not redeemed during the subsequent two year period, referred to as "the period of redemption."
Mississippi sets a fixed statutory rate of 18% per year; it is not bid down at auction. (Couldn't reach source on 2026-10-27. Confirm with the county.) MS Code §27-41-1. (Couldn't reach source on 2026-10-27. Confirm with the county.)
En Mississippi los recaudadores de impuestos de los condados realizan ventas fiscales anuales desde el último lunes de agosto. La tierra no redimida en el período de dos años pasa al Estado. La tierra que pasa al Estado puede comprarse a la Secretaría de Estado mediante solicitud. Estatuto: MS Code §27-41-1. (No se pudo consultar la fuente el 2026-10-27. Confirme con el condado.)
Statute text
These "tax sales" occur annually in each county, beginning on the last Monday of August, and, at the option of the tax collector (infrequently exercised), on the first Monday of April.
Statute text
Mississippi Law provides that the ownership of real property be forfeited to the State after (1) default occurs in the payment of taxes and (2) the property is not redeemed during the subsequent two year period, referred to as "the period of redemption."
Statute text
Application to purchase tax-forfeited lands shall be made on forms prescribed by the Secretary of State and available from his office, county tax assessors and chancery clerks.
Los condados de Mississippi venden tierra con impuestos en mora en ventas públicas anuales al mejor postor.
Statute text
All such lands and improvements, if any, are thereafter sold at public sale to the highest bidder for payment of taxes due and unpaid, together with all fees, penalties and damages provided by law.
Mississippi fija una tasa legal de 18% anual; no se puja a la baja. (No se pudo consultar la fuente el 2026-10-27. Confirme con el condado.) MS Code §27-41-1. (No se pudo consultar la fuente el 2026-10-27. Confirme con el condado.)
Key points
- No interest on the overbid amount (Couldn't reach source on 2026-10-27. Confirm with the county.)
- 2-year redemption period
Statute text
Mississippi Law provides that the ownership of real property be forfeited to the State after (1) default occurs in the payment of taxes and (2) the property is not redeemed during the subsequent two year period, referred to as "the period of redemption."
For beginners
Land forfeited to the State can be bought from the Secretary of State by application
Statute text
Application to purchase tax-forfeited lands shall be made on forms prescribed by the Secretary of State and available from his office, county tax assessors and chancery clerks.
La tierra que pasa al Estado puede comprarse a la Secretaría de Estado mediante solicitud
Statute text
Application to purchase tax-forfeited lands shall be made on forms prescribed by the Secretary of State and available from his office, county tax assessors and chancery clerks.
Risks
- Two-year redemption period before land is forfeited
Statute text
Mississippi Law provides that the ownership of real property be forfeited to the State after (1) default occurs in the payment of taxes and (2) the property is not redeemed during the subsequent two year period, referred to as "the period of redemption."
- How the overbid premium is handled when the owner redeems was not verified (Couldn't reach source on 2026-10-27. Confirm with the county.)
- Período de redención de dos años antes de que la tierra pase al Estado
Statute text
Mississippi Law provides that the ownership of real property be forfeited to the State after (1) default occurs in the payment of taxes and (2) the property is not redeemed during the subsequent two year period, referred to as "the period of redemption."
- No se verificó cómo se trata la prima de exceso de puja cuando el propietario redime (No se pudo consultar la fuente el 2026-10-27. Confirme con el condado.)
Extra due diligence
- Confirm sale details with the county tax collector
Statute text
Default in the annual payment of tax assessment results in the property being included on a list of properties advertised for sale by the County Tax Collector of the county wherein the land is situated.
- Confirme los detalles de la venta con el recaudador de impuestos del condado
Statute text
Default in the annual payment of tax assessment results in the property being included on a list of properties advertised for sale by the County Tax Collector of the county wherein the land is situated.
How to sign up for the auction
Platform: County tax collector (annual sale)
Statute text
Default in the annual payment of tax assessment results in the property being included on a list of properties advertised for sale by the County Tax Collector of the county wherein the land is situated.
- For state-forfeited land: apply to the Secretary of State on its forms
Statute text
Application to purchase tax-forfeited lands shall be made on forms prescribed by the Secretary of State and available from his office, county tax assessors and chancery clerks.
- For county sales: contact the county tax collector
Statute text
Default in the annual payment of tax assessment results in the property being included on a list of properties advertised for sale by the County Tax Collector of the county wherein the land is situated.
Platform: Recaudador de impuestos del condado (venta anual)
Statute text
Default in the annual payment of tax assessment results in the property being included on a list of properties advertised for sale by the County Tax Collector of the county wherein the land is situated.
- Para tierra del Estado: presente solicitud a la Secretaría de Estado en sus formularios
Statute text
Application to purchase tax-forfeited lands shall be made on forms prescribed by the Secretary of State and available from his office, county tax assessors and chancery clerks.
- Para ventas del condado: contacte al recaudador de impuestos del condado
Statute text
Default in the annual payment of tax assessment results in the property being included on a list of properties advertised for sale by the County Tax Collector of the county wherein the land is situated.
Over the counter (OTC)
Available from the Secretary of State by application (state-forfeited land)
Statute text
Application to purchase tax-forfeited lands shall be made on forms prescribed by the Secretary of State and available from his office, county tax assessors and chancery clerks.
Applications to buy state-forfeited land are accepted after the land certifies to the State.
Statute text
Applications will be accepted after the date the property certifies to the State.
Las solicitudes para comprar tierra del Estado se aceptan después de que la tierra se certifica al Estado.
Statute text
Applications will be accepted after the date the property certifies to the State.
Platforms
- County tax collector offices
Statute text
Default in the annual payment of tax assessment results in the property being included on a list of properties advertised for sale by the County Tax Collector of the county wherein the land is situated.
La lista de condados y las fuentes están en inglés.
Sources
- Miss. Admin. Code tit. 1, pt. 11, ch. 1 (Secretary of State, Tax Forfeited Lands rules) — checked 2026-10-27
- Miss. Code Ann. § 27-45-3: Couldn't reach source on 2026-10-27. Confirm with the county.
- Miss. Code Ann. § 27-45-3: Couldn't reach source on 2026-10-27. Confirm with the county.
- Miss. Code Ann. § 27-45-3: Couldn't reach source on 2026-10-27. Confirm with the county.
- Miss. Code Ann. § 27-45-3: Couldn't reach source on 2026-10-27. Confirm with the county.
- Miss. Code Ann. § 27-45-3: Couldn't reach source on 2026-10-27. Confirm with the county.
- Miss. Code Ann. § 27-45-3: Couldn't reach source on 2026-10-27. Confirm with the county.
- Miss. Code Ann. § 27-45-3: Couldn't reach source on 2026-10-27. Confirm with the county.
- Miss. Code Ann. § 27-45-3: Couldn't reach source on 2026-10-27. Confirm with the county.
- Miss. Code Ann. § 27-45-3: Couldn't reach source on 2026-10-27. Confirm with the county.
Checked against official sources on 2026-10-27. 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.