Ohio

Checked against official sources on 2026-11-01. 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 certificate sale (a lien) at public auction (ORC §5721.32); foreclosure sale of parcels (ORC §5721.19)
Statute text
The sale of tax certificates under this section shall be conducted at a public auction by the county treasurer or a designee of the county treasurer.
Ohio Rev. Code § 5721.32(B)(1) — checked 2026-11-01
Interest / penalty: Maximum rate set by law: 18% per year simple interest (bids go down to 0%)Bidding starts at 18% and goes down in steps of one-fourth of one per cent to 0% (ORC §5721.32(C))
Statute text
the county treasurer or the treasurer's designee or agent shall begin the bidding at eighteen per cent per year simple interest, and accept lower bids in even increments of one-fourth of one per cent to the rate of zero per cent.
Ohio Rev. Code § 5721.32(C) — checked 2026-11-01
Statute text
the county treasurer or the treasurer's designee or agent shall begin the bidding at eighteen per cent per year simple interest, and accept lower bids in even increments of one-fourth of one per cent to the rate of zero per cent.
Ohio Rev. Code § 5721.32(C) — checked 2026-11-01
Redemption: The owner of record or another person entitled may redeem by paying the certificate redemption prices to the county treasurer (ORC §5721.38(A)). After foreclosure starts, other amounts apply (ORC §5721.38(B))
Statute text
the owner of record of the certificate parcel, or any other person entitled to redeem that parcel, may redeem the parcel by paying to the county treasurer an amount equal to the total of the certificate redemption prices of all tax certificates respecting that parcel.
Ohio Rev. Code § 5721.38(A) — checked 2026-11-01
Bid method: Certificate sales: the lowest interest rate bid wins (ORC §5721.32(C)). Foreclosure sales: Confirm with the county.
Statute text
shall award the tax certificate to the person bidding the lowest certificate rate of interest.
Ohio Rev. Code § 5721.32(C) — checked 2026-11-01
Statute: ORC §5721.19, §5721.30, §5721.32 and §5721.38
Statute text
the county treasurer or the treasurer's designee or agent shall begin the bidding at eighteen per cent per year simple interest, and accept lower bids in even increments of one-fourth of one per cent to the rate of zero per cent.
Ohio Rev. Code § 5721.32(C) — checked 2026-11-01
Auction platform: County treasurer or designee conducts the certificate auction (ORC §5721.32(B)). Online or in person: Confirm with the county.
Statute text
The sale of tax certificates under this section shall be conducted at a public auction by the county treasurer or a designee of the county treasurer.
Ohio Rev. Code § 5721.32(B)(1) — checked 2026-11-01
Auction timing: Set by the county treasurer after the sale is advertised (ORC §5721.32(A)). Dates: Confirm with the county.
Statute text
The sale of tax certificates by public auction may be conducted at any time after completion of the advertising of the sale under section 5721.31 of the Revised Code, on the date and at the time and place designated in the advertisements
Ohio Rev. Code § 5721.32(A) — checked 2026-11-01

Counties 88

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Summary

In Ohio, a tax certificate auction starts bidding at 18% simple interest per year and accepts lower bids down to 0% (ORC §5721.32(C)). A court or county board of revision may order a foreclosed parcel sold, without appraisal, for not less than either the county auditor's fair market value plus costs, or the total finding plus costs (ORC §5721.19(A)). Which sale process a county uses: Confirm with the county. Statute: ORC §5721.19, §5721.30, §5721.32 and §5721.38.

Statute text

the county treasurer or the treasurer's designee or agent shall begin the bidding at eighteen per cent per year simple interest, and accept lower bids in even increments of one-fourth of one per cent to the rate of zero per cent.
Ohio Rev. Code § 5721.32(C) — checked 2026-11-01

Statute text

may order each parcel to be sold, without appraisal, for not less than either of the following: (1) The fair market value of the parcel, as determined by the county auditor, plus the costs incurred in the foreclosure proceeding; (2) The total amount of the finding entered by the court or the county board of revision
Ohio Rev. Code § 5721.19(A) — checked 2026-11-01

Statute text

The sale of tax certificates under this section shall be conducted at a public auction by the county treasurer or a designee of the county treasurer.
Ohio Rev. Code § 5721.32(B)(1) — checked 2026-11-01

Ohio law provides for tax certificate sales at public auction conducted by the county treasurer or a designee (ORC §5721.32(B)). Which sale process a county uses: Confirm with the county. ORC §5721.19.

Statute text

The sale of tax certificates under this section shall be conducted at a public auction by the county treasurer or a designee of the county treasurer.
Ohio Rev. Code § 5721.32(B)(1) — checked 2026-11-01

Statute text

may order each parcel to be sold, without appraisal, for not less than either of the following: (1) The fair market value of the parcel, as determined by the county auditor, plus the costs incurred in the foreclosure proceeding; (2) The total amount of the finding entered by the court or the county board of revision
Ohio Rev. Code § 5721.19(A) — checked 2026-11-01

At a tax certificate auction, bidding begins at 18% per year simple interest and goes down in steps of one-fourth of one per cent to 0% (ORC §5721.32(C)). A foreclosed parcel is sold for not less than the minimums in ORC §5721.19(A). Which sale process a county uses: Confirm with the county. ORC §5721.32(C).

Statute text

the county treasurer or the treasurer's designee or agent shall begin the bidding at eighteen per cent per year simple interest, and accept lower bids in even increments of one-fourth of one per cent to the rate of zero per cent.
Ohio Rev. Code § 5721.32(C) — checked 2026-11-01

Statute text

may order each parcel to be sold, without appraisal, for not less than either of the following: (1) The fair market value of the parcel, as determined by the county auditor, plus the costs incurred in the foreclosure proceeding; (2) The total amount of the finding entered by the court or the county board of revision
Ohio Rev. Code § 5721.19(A) — checked 2026-11-01

Statute text

The sale of tax certificates under this section shall be conducted at a public auction by the county treasurer or a designee of the county treasurer.
Ohio Rev. Code § 5721.32(B)(1) — checked 2026-11-01

En Ohio, una subasta de certificados fiscales comienza con ofertas al 18% de interés simple anual y acepta ofertas menores hasta 0% (ORC §5721.32(C)). Un tribunal o la junta de revisión del condado puede ordenar vender una parcela ejecutada, sin tasación, por no menos del valor justo de mercado del auditor del condado más costos, o del total de la determinación más costos (ORC §5721.19(A)). Qué proceso de venta usa un condado: Confirme con el condado.

Statute text

the county treasurer or the treasurer's designee or agent shall begin the bidding at eighteen per cent per year simple interest, and accept lower bids in even increments of one-fourth of one per cent to the rate of zero per cent.
Ohio Rev. Code § 5721.32(C) — checked 2026-11-01

Statute text

may order each parcel to be sold, without appraisal, for not less than either of the following: (1) The fair market value of the parcel, as determined by the county auditor, plus the costs incurred in the foreclosure proceeding; (2) The total amount of the finding entered by the court or the county board of revision
Ohio Rev. Code § 5721.19(A) — checked 2026-11-01

Statute text

The sale of tax certificates under this section shall be conducted at a public auction by the county treasurer or a designee of the county treasurer.
Ohio Rev. Code § 5721.32(B)(1) — checked 2026-11-01

La ley de Ohio prevé ventas de certificados fiscales en subasta pública realizadas por el tesorero del condado o su designado (ORC §5721.32(B)).

Statute text

The sale of tax certificates under this section shall be conducted at a public auction by the county treasurer or a designee of the county treasurer.
Ohio Rev. Code § 5721.32(B)(1) — checked 2026-11-01

En una subasta de certificados fiscales, las ofertas comienzan al 18% de interés simple anual y bajan en escalones de un cuarto del uno por ciento hasta 0% (ORC §5721.32(C)). Una parcela ejecutada se vende por no menos de los mínimos de ORC §5721.19(A).

Statute text

the county treasurer or the treasurer's designee or agent shall begin the bidding at eighteen per cent per year simple interest, and accept lower bids in even increments of one-fourth of one per cent to the rate of zero per cent.
Ohio Rev. Code § 5721.32(C) — checked 2026-11-01

Statute text

may order each parcel to be sold, without appraisal, for not less than either of the following: (1) The fair market value of the parcel, as determined by the county auditor, plus the costs incurred in the foreclosure proceeding; (2) The total amount of the finding entered by the court or the county board of revision
Ohio Rev. Code § 5721.19(A) — checked 2026-11-01

Key points

The certificate redemption price is the purchase price plus the greater of the bid interest or six per cent of the purchase price (ORC §5721.30(E)).
Statute text
means the certificate purchase price plus the greater of the following: (a) Simple interest, at the certificate rate of interest, accruing during the certificate interest period on the certificate purchase price, calculated in accordance with section 5721.41 of the Revised Code; (b) Six per cent of the certificate purchase price.
Ohio Rev. Code § 5721.30(E)(1) — checked 2026-11-01
The county treasurer may offer tax certificates for sale in blocks (ORC §5721.32(A)).
Statute text
The county treasurer may offer the tax certificates for sale in blocks of tax certificates, consisting of any number of tax certificates as determined by the county treasurer
Ohio Rev. Code § 5721.32(A) — checked 2026-11-01
The treasurer may specify a certificate period of not less than three years and not more than six years (ORC §5721.32(A)).
Statute text
may specify a certificate period of not less than three years and not more than six years
Ohio Rev. Code § 5721.32(A) — checked 2026-11-01

For beginners

Confirm with the county treasurer which sale process applies.

Statute text

The sale of tax certificates under this section shall be conducted at a public auction by the county treasurer or a designee of the county treasurer.
Ohio Rev. Code § 5721.32(B)(1) — checked 2026-11-01

Confirme con el tesorero del condado qué proceso de venta se aplica.

Statute text

The sale of tax certificates under this section shall be conducted at a public auction by the county treasurer or a designee of the county treasurer.
Ohio Rev. Code § 5721.32(B)(1) — checked 2026-11-01

Risks

Which sale process a county uses: Confirm with the county.
Statute text
The sale of tax certificates under this section shall be conducted at a public auction by the county treasurer or a designee of the county treasurer.
Ohio Rev. Code § 5721.32(B)(1) — checked 2026-11-01

Qué proceso de venta usa un condado: Confirme con el condado.
Statute text
The sale of tax certificates under this section shall be conducted at a public auction by the county treasurer or a designee of the county treasurer.
Ohio Rev. Code § 5721.32(B)(1) — checked 2026-11-01

Extra due diligence

Confirm with the county treasurer which sale process applies.
Statute text
The sale of tax certificates under this section shall be conducted at a public auction by the county treasurer or a designee of the county treasurer.
Ohio Rev. Code § 5721.32(B)(1) — checked 2026-11-01

Confirme con el tesorero del condado qué proceso de venta se aplica.
Statute text
The sale of tax certificates under this section shall be conducted at a public auction by the county treasurer or a designee of the county treasurer.
Ohio Rev. Code § 5721.32(B)(1) — checked 2026-11-01

How to sign up for the auction

Platform: County treasurer or designee conducts the public auction (ORC §5721.32(B)). Online or in person: Confirm with the county.

Statute text

The sale of tax certificates under this section shall be conducted at a public auction by the county treasurer or a designee of the county treasurer.
Ohio Rev. Code § 5721.32(B)(1) — checked 2026-11-01

Contact the county treasurer to confirm which sale process applies. Confirm with the county.
Statute text
The sale of tax certificates under this section shall be conducted at a public auction by the county treasurer or a designee of the county treasurer.
Ohio Rev. Code § 5721.32(B)(1) — checked 2026-11-01
A bidder must complete a bidder registration form and file it with the county treasurer before the auction starts (ORC §5721.32(B)(2)).
Statute text
No person shall be permitted to bid without completing a bidder registration form, in the form prescribed by the tax commissioner, and without filing the form with the county treasurer prior to the start of the auction
Ohio Rev. Code § 5721.32(B)(2) — checked 2026-11-01
Registration requires a cash fee of $500 (ORC §5721.32(B)(2)).
Statute text
remittance of a registration fee, in cash, of five hundred dollars
Ohio Rev. Code § 5721.32(B)(2) — checked 2026-11-01
The county treasurer may require a letter from a financial institution stating that the bidder has sufficient funds (ORC §5721.32(B)(3)).
Statute text
The county treasurer may require a person who wishes to bid on one or more parcels to submit a letter from a financial institution stating that the bidder has sufficient funds available to pay the purchase price of the parcels
Ohio Rev. Code § 5721.32(B)(3) — checked 2026-11-01

Deposit: The winning bidder pays a cash deposit of at least ten per cent of the certificate purchase price by the close of business on the sale day (ORC §5721.32(D)). The balance and the treasurer's fee are due within five business days after the sale (ORC §5721.32(D)).

Statute text

The winning bidder shall pay the county treasurer a cash deposit of at least ten per cent of the certificate purchase price not later than the close of business on the day of the sale.
Ohio Rev. Code § 5721.32(D)(1) — checked 2026-11-01

Statute text

The winning bidder shall pay the balance and the fee required under division (H) of this section not later than five business days after the day on which the certificate is sold.
Ohio Rev. Code § 5721.32(D)(1) — checked 2026-11-01

Platform: El tesorero del condado o su designado realiza la subasta pública (ORC §5721.32(B)). En línea o en persona: Confirme con el condado.

Statute text

The sale of tax certificates under this section shall be conducted at a public auction by the county treasurer or a designee of the county treasurer.
Ohio Rev. Code § 5721.32(B)(1) — checked 2026-11-01

Contacte al tesorero del condado para confirmar qué proceso de venta se aplica. Confirme con el condado.
Statute text
The sale of tax certificates under this section shall be conducted at a public auction by the county treasurer or a designee of the county treasurer.
Ohio Rev. Code § 5721.32(B)(1) — checked 2026-11-01
Quien puje debe completar un formulario de registro de postor y presentarlo al tesorero del condado antes de que comience la subasta (ORC §5721.32(B)(2)).
Statute text
No person shall be permitted to bid without completing a bidder registration form, in the form prescribed by the tax commissioner, and without filing the form with the county treasurer prior to the start of the auction
Ohio Rev. Code § 5721.32(B)(2) — checked 2026-11-01
El registro requiere una tarifa en efectivo de $500 (ORC §5721.32(B)(2)).
Statute text
remittance of a registration fee, in cash, of five hundred dollars
Ohio Rev. Code § 5721.32(B)(2) — checked 2026-11-01
El tesorero del condado puede exigir una carta de una institución financiera que indique que el postor tiene fondos suficientes (ORC §5721.32(B)(3)).
Statute text
The county treasurer may require a person who wishes to bid on one or more parcels to submit a letter from a financial institution stating that the bidder has sufficient funds available to pay the purchase price of the parcels
Ohio Rev. Code § 5721.32(B)(3) — checked 2026-11-01

Depósito: El postor ganador paga un depósito en efectivo de al menos diez por ciento del precio de compra del certificado antes del cierre del día de la venta (ORC §5721.32(D)). El saldo y la tarifa del tesorero vencen dentro de cinco días hábiles después de la venta (ORC §5721.32(D)).

Statute text

The winning bidder shall pay the county treasurer a cash deposit of at least ten per cent of the certificate purchase price not later than the close of business on the day of the sale.
Ohio Rev. Code § 5721.32(D)(1) — checked 2026-11-01

Statute text

The winning bidder shall pay the balance and the fee required under division (H) of this section not later than five business days after the day on which the certificate is sold.
Ohio Rev. Code § 5721.32(D)(1) — checked 2026-11-01

Over the counter (OTC)

A county treasurer may negotiate the sale of tax certificates (ORC §5721.33). Confirm with the county.

Statute text

A county treasurer may, in the treasurer's discretion, negotiate the sale or transfer of any number of tax certificates with one or more persons, including a county land reutilization corporation.
Ohio Rev. Code § 5721.33(A) — checked 2026-11-01

A county treasurer may negotiate the sale or transfer of tax certificates (ORC §5721.33). Confirm with the county.

Statute text

A county treasurer may, in the treasurer's discretion, negotiate the sale or transfer of any number of tax certificates with one or more persons, including a county land reutilization corporation.
Ohio Rev. Code § 5721.33(A) — checked 2026-11-01

Un tesorero del condado puede negociar la venta o transferencia de certificados fiscales (ORC §5721.33). Confirme con el condado.

Statute text

A county treasurer may, in the treasurer's discretion, negotiate the sale or transfer of any number of tax certificates with one or more persons, including a county land reutilization corporation.
Ohio Rev. Code § 5721.33(A) — checked 2026-11-01

Platforms

County treasurer offices
Statute text
The sale of tax certificates under this section shall be conducted at a public auction by the county treasurer or a designee of the county treasurer.
Ohio Rev. Code § 5721.32(B)(1) — checked 2026-11-01

Surplus proceeds

Any balance remaining after satisfying the writ of execution, with interest and costs, is delivered to the clerk of the court within forty-five days after confirmation of sale (ORC §5721.20(A)).

Statute text

the officer who made the sale shall deliver any balance remaining after satisfying the writ of execution, with interest and costs, to the clerk of the court that issued the writ of execution not later than forty-five days after confirmation of sale
Ohio Rev. Code § 5721.20(A) — checked 2026-11-01

La lista de condados y las fuentes están en inglés.

Sources

Ohio Rev. Code § 5721.32(B)(1) — checked 2026-11-01
Ohio Rev. Code § 5721.32(C) — checked 2026-11-01
Ohio Rev. Code § 5721.38(A) — checked 2026-11-01
Ohio Rev. Code § 5721.32(A) — checked 2026-11-01
Ohio Rev. Code § 5721.19(A) — checked 2026-11-01
Ohio Rev. Code § 5721.30(E)(1) — checked 2026-11-01
Ohio Rev. Code § 5721.32(B)(2) — checked 2026-11-01
Ohio Rev. Code § 5721.32(B)(3) — checked 2026-11-01
Ohio Rev. Code § 5721.32(D)(1) — checked 2026-11-01
Ohio Rev. Code § 5721.33(A) — checked 2026-11-01
Ohio Rev. Code § 5721.20(A) — checked 2026-11-01

Checked against official sources on 2026-11-01. 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.