The short answer
Until 4:00 p.m. Central time on the last business day before the sale date. There is no redemption after the sale.
How the clock works
The clock is long even though the deadline is hard. The county collector holds the delinquent land for one year after the October 15 delinquency date, certification to the Commissioner of State Lands follows no later than July 1 of the next year, and the sale date must be no earlier than one year after certification, so an owner normally has more than two years from the missed payment. What the owner does not get is any post-sale window. The Commissioner's office states that, effective July 1, 2023, parcels sold through its office cannot be redeemed and all sales are final, at live auctions and through the online unsold-property auction alike. Payment has to be received by the 4:00 p.m. deadline; postmarks are not accepted. A quoted redemption figure holds for 30 days unless the parcel sells, the county amends its records, or further costs accrue.
Who can redeem
The owner, or any other person, firm, corporation or partnership without an existing ownership interest who pays all taxes, penalties, interest and costs. The statute calls that second category a redeemer, and it receives a redemption receipt while the redemption deed still issues in the owner's name, so paying someone else's delinquent taxes in Arkansas buys no interest in the land.
What the owner pays to redeem
All delinquent taxes, plus 10 percent simple interest for each year of delinquency, plus a 10 percent penalty for each year of delinquency, plus the costs incurred by the county and the Commissioner of State Lands. Penalties and interest begin accruing on October 16 in the year of delinquency. The Commissioner also charges a $25 collection fee against every parcel redeemed or sold, and the redeemer pays the redemption deed and recording fees.
What sends a parcel to the sale
Land whose taxes are unpaid for one year after the October 15 due date is forfeited to the state and certified to the Commissioner of State Lands, which must happen no later than July 1 of the following year. The Commissioner then publishes notice, mails notice to the owner and every interested party, and offers the parcel at a public auction whose date must be no earlier than one year after certification.
In Arkansas the owner's ordinary redemption right closes before the sale rather than running against the winning bidder; check the rule above for any exception, and note that a federal tax lien can carry its own 120-day IRS redemption right. See how redemption periods work across states. Winning the tax deed sale still does not convey marketable title on its own, so budget for a quiet title action.
Verified Aug 18, 2026 against Arkansas statutes.
Tax Sale Atlas publishes educational information about public tax sale processes. This is not legal, financial, or investment advice. Rules, dates, and fees change; confirm with the county office before you bid.