National reference
State-held, forfeited and struck-off land by state
When nobody bids, the parcel does not vanish. 36 of the 46 states Tax Sale Atlas covers here let you buy that leftover inventory later with no auction, each route named in its own statute and checked Sep 27, 2026.
When nobody bids, the parcel does not vanish. A county, a state agency or a commission takes it and sells it later without an auction, and 36 of the 46 states covered here run that route.
Almost every one of them calls it something else. The table maps each local name to the one mechanism underneath, with the statute behind the name.
What each state calls its unsold tax sale inventory
| State | What it is called there | State sale type | Statute |
|---|---|---|---|
| Alabama | Private Tax Lien Saleof unsold liens (over the counter) | Tax lien | Ala. Code § 40-10-199Verified Jul 25, 2026 |
| Arizona | State-Held Certificates of Purchase(assignment) | Tax lien | A.R.S. 42-18122Verified Jul 25, 2026 |
| Arkansas | Unsold-Property Auctionand negotiated-price sale at auction.cosl.org | Tax deed | Ark. Code Ann. 26-37-202Verified Aug 28, 2026 |
| California | No standing programNo over-the-counter sales; unsold parcels are reoffered at auction | Tax deed | Cal. Rev. & Tax. Code 3771Verified Jul 25, 2026 |
| Colorado | County-Held Certificates of Purchase(assignment by the county) | Tax lien | C.R.S. 39-11-122Verified Jul 29, 2026 |
| Connecticut | No standing program | Redeemable deed | Conn. Gen. Stat. 12-157Verified Sep 27, 2026 |
| Delaware | No standing programNo over-the-counter program | Redeemable deed | 9 Del. C. 8726Verified Sep 25, 2026 |
| District of Columbia | Over-the-Counter Tax Lien SaleOver-the-Counter (OTC) tax lien sale of District bid-off liens | Tax lien | Office of Tax and Revenue, Real Property Tax Lien Sale and Resources (annual, discount and over-the-counter lien sale notices, lists, FAQs and bid-back reports)Verified Sep 27, 2026 |
| Florida | Lands Available for TaxesCounty-held certificates and Lands Available for Taxes | Hybrid | F.S. 197.502Verified Jul 25, 2026 |
| Georgia | No standing programNo statewide over-the-counter program | Redeemable deed | O.C.G.A. 48-4-21Verified Jul 30, 2026 |
| Hawaii | No standing programNo over-the-counter program | Redeemable deed | ROH 8-5.5Verified Sep 27, 2026 |
| Idaho | Property acquired by tax deedRe-offer of tax-deeded property that failed to sell at auction | Tax deed | Idaho Code 31-808Verified Sep 7, 2026 |
| Illinois | County Trustee Certificatesand the scavenger sale | Tax lien | 35 ILCS 200/21-90 (as amended by P.A. 104-0553)Verified Jul 29, 2026 |
| Indiana | Commissioners' Certificate Sale(county executive sale of county-held certificates) | Tax lien | IC 6-1.1-24-6.1Verified Jul 29, 2026 |
| Iowa | Adjourned Tax Saleand assignment of county-held certificates | Tax lien | Iowa Code 446.25Verified Jul 29, 2026 |
| Kansas | County-Acquired Tax Foreclosure Real Estatesold by the board of county commissioners under K.S.A. 79-2804f | Tax deed | K.S.A. 79-2804fVerified Aug 23, 2026 |
| Kentucky | Unsold Certificates of DelinquencyOver the counter purchase of unsold certificates of delinquency from the county clerk | Tax lien | KRS 134.128Verified Aug 23, 2026 |
| Louisiana | Tax Liens Held by a Political Subdivision | Tax lien | La. R.S. 47:2246Verified Aug 24, 2026 |
| Maryland | County-Held Certificates of Sale(assignment by the county) | Tax lien | Md. Code Ann., Tax-Prop. 14-825Verified Aug 9, 2026 |
| Michigan | No standing programNo statewide over-the-counter program; unsold parcels move to local units, land banks, or a later sale | Tax deed | MCL 211.78mVerified Aug 28, 2026 |
| Minnesota | Tax-Forfeited LandPrivate sale of unsold tax-forfeited parcels at the basic sale price | Tax deed | Minn. Stat. 282.01Verified Aug 24, 2026 |
| Mississippi | State-Forfeited Tax Land(Mississippi Secretary of State, Public Lands Division) | Tax lien | Miss. Code Ann. 27-45-21Verified Aug 6, 2026 |
| Missouri | Post Third Offering Saleand county trustee holdings | Tax lien | Mo. Rev. Stat. 140.250Verified Aug 18, 2026 |
| Montana | Assignmentof the county's tax lien | Tax lien | Mont. Code Ann. 15-17-323Verified Sep 10, 2026 |
| Nebraska | Private Tax Saleby the county treasurer, plus assignment of county held certificates | Tax lien | Neb. Rev. Stat. 77-1814Verified Aug 23, 2026 |
| Nevada | No standing programNo over-the-counter sales; unsold parcels stay in the county trust | Tax deed | NRS 361.595Verified Aug 28, 2026 |
| New Jersey | Municipal certificate assignmentAssignment or sale of municipality-held tax sale certificates | Tax lien | N.J.S.A. 54:5-113Verified Sep 27, 2026 |
| New Mexico | No standing programNo over-the-counter sale; unsold parcels are re-offered at auction | Tax deed | NMSA 1978, 7-38-67Verified Sep 25, 2026 |
| New York | Tax-foreclosed propertyNegotiated sale of county-owned tax-foreclosed property | Tax deed | N.Y. Real Prop. Tax Law 1166Verified Sep 27, 2026 |
| North Carolina | No standing programNo over-the-counter program; county-acquired parcels are resold under separate statutes | Tax deed | N.C.G.S. 105-376Verified Aug 16, 2026 |
| North Dakota | Private saleof unsold tax deed land, between annual November sales | Tax deed | N.D.C.C. 57-28-17Verified Sep 3, 2026 |
| Ohio | Forfeited Land SaleCounty auditor forfeited land sales | Hybrid | R.C. 5723.06Verified Aug 6, 2026 |
| Oklahoma | No standing programCounty-owned property acquired at resale | Tax deed | 68 O.S. 3135Verified Aug 27, 2026 |
| Oregon | Tax-foreclosed propertyPrivate sale of county tax-foreclosed land after an unsuccessful auction | Tax deed | ORS 275.200Verified Sep 25, 2026 |
| Pennsylvania | Repository for Unsold Properties | Tax deed | 72 P.S. 5860.626Verified Aug 9, 2026 |
| Rhode Island | No standing programAssignment of city-held tax titles (discretionary) | Redeemable deed | R.I. Gen. Laws 44-9-18Verified Sep 27, 2026 |
| South Carolina | Forfeited Land Commissionbid assignments and resales | Redeemable deed | S.C. Code Ann. 12-59-80Verified Aug 6, 2026 |
| South Dakota | No standing programCounty-held certificates by assignment, private sale of unsold certificates, and unsold tax deed property | Tax lien | SDCL 10-23-12Verified Aug 27, 2026 |
| Tennessee | County-Held Parcel Resale(deferred sale) | Redeemable deed | Tenn. Code Ann. 67-5-2507Verified Aug 18, 2026 |
| Texas | Struck-Off Propertyresales | Redeemable deed | Tex. Tax Code 34.05Verified Jul 25, 2026 |
| Utah | Property struck off to the county | Tax deed | Utah Code 59-2-1351.5Verified Sep 10, 2026 |
| Virginia | No standing programNo over-the-counter program; unsold and locality-acquired parcels are disposed of as locality surplus property | Tax deed | Va. Code 58.1-3970Verified Aug 23, 2026 |
| Washington | Tax-Title PropertyCounty tax-title property resales under chapter 36.35 RCW | Tax deed | RCW 36.35.120Verified Aug 16, 2026 |
| West Virginia | No-bid landsUnsold lands sold by the Auditor without further auction | Tax lien | West Virginia State Auditor's Office - Land/County Collections (Certified to State search, Land Sale Pre-Registration, Land Sale Listings)Verified Sep 10, 2026 |
| Wisconsin | tax deed land saleCounty-owned land available for purchase between sales | Tax deed | Wis. Stat. 75.35Verified Sep 10, 2026 |
| Wyoming | County-held certificates of purchaseassigned by the county commissioners | Tax lien | W.S. 39-13-108(e)Verified Sep 25, 2026 |
The state sale type column describes the state's auction, not the leftover route. A lien state can still hand you a deed off its unsold list, and a deed state can still hand you a certificate, so read the state page before assuming what you would be buying.
Why the name changes at every state line
Each legislature named a different part of the same process. The sale runs, nobody meets the minimum, a government body takes the parcel or the certificate, and it stays available until someone buys it, so what changes at the state line is the label rather than the mechanism.
- Florida named the list: Lands Available for Taxes.
- South Carolina named the body that holds the bid: the Forfeited Land Commission.
- Pennsylvania named the shelf: the repository for unsold properties.
- Texas named the auction step: struck off.
- Washington named the title the county ends up with: tax title.
What the name does not tell you is who holds the parcel, what the price floor is, and how long you wait. The over-the-counter buying guide covers the mechanics, and each state page in the table above carries the local rule.
Why the wrong word makes a state look empty
A buyer who learned the phrase in Florida and then searches it in Texas finds nothing at all, and reads that as an absence of inventory rather than an absence of the right word. The same reader searching “struck off” in Pennsylvania draws the same blank.
The table above is the translation. Search the local term and the local office, not the phrase you learned in another state, and confirm it on that state's own page before you assume the inventory is not there.
The 10 states with no standing program
A no on this list is a real answer, not a gap in our research. California, Connecticut, Delaware, Georgia, Hawaii, Michigan, Nevada, New Mexico, North Carolina and Virginia shelve nothing for later purchase, and the table above carries what each of them does instead.
An unsold parcel in one of them is reoffered at a later auction, transferred to a local government, or moved into a surplus property process that is not a tax sale at all. Treat any list marketed as an over-the-counter list there with suspicion, and confirm it against the county's own page.
What does struck off mean at a tax sale?
Struck off means the parcel drew no qualifying bid, so title passed to a government body instead of a bidder. The same step is called struck to the county, bid in, forfeited, or taken in trust elsewhere.
Texas struck-off property goes to the taxing unit that requested the order of sale, which may resell it at public or private sale. The struck-off definition in the glossary covers both the certificate and the deed side.
Before you buy off one of these lists
Unsold is not the same as overlooked. Parcels reach these lists because experienced bidders read the same file you are about to read and passed.
Landlocked slivers, wetland remnants and parcels with a surviving encumbrance are heavily represented, so run the same checks you would run at auction:
- Confirm whether the parcel has legal access, before acreage, price or photographs.
- Read what survives a tax deed in that state, because the state decides which liens and easements outlive the sale.
- Price it with the max bid calculator before you write the check, because a fixed counter price is not automatically a discount.
- Know which instrument the leftover route conveys: tax lien vs tax deed sets out how differently the two behave after you buy.
Common questions
Is there a national list of state-held land?
Is over-the-counter land the same as a land bank or surplus property sale?
Does buying over the counter change what survives on the title?
Is over-the-counter land cheaper?
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.
Find the leftover list in your state
Each state page names the office that holds the inventory, the price floor the statute sets, and where the list is published.