Tax sale glossary
Self-directed IRA (SDIRA)
A retirement account held at a specialized custodian that permits alternative assets, including tax lien certificates. It lets lien interest grow tax-advantaged, subject to strict prohibited-transaction rules.
Go deeper: Buying tax liens in an IRA.
Related terms
- Tax lien certificate
- A document representing unpaid property taxes that a county sells to an investor. The investor pays the back taxes and earns interest until the owner redeems. It is an income investment, secured by the property, that rarely turns into ownership.
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.
See the term in a real sale
Open a state to watch these concepts play out in an actual sale calendar and rule set.