Interested in acquiring tax liens or deeds that didn’t sell at public auctions? This page lists U.S. states and counties where you can purchase these interests directly from government offices. It includes counties that offer over‑the‑counter (OTC) tax certificates, struck‑off properties, surplus parcels, adjudicated properties and repository lists.

What Are Over‑The‑Counter Tax Liens and Deeds?

When a county holds a tax lien sale or tax deed auction, some parcels don’t receive any bids. In that case, those liens or deeds turn into county-held or state-held certificates. From there, investors in many jurisdictions can go directly to the treasurer’s office to purchase these certificates without attending another auction. And since every state and county handles things a little differently, you’ll often see terms like ‘struck-off property,’ ‘unsold certificates,’ ‘surplus lands,’ or ‘adjudicated properties’ used to describe them.

To sum up, this page shows you where these opportunities exist, and at the same time, it connects you to official sources so that, in the end, you can start your due diligence with ease.

States & Counties Offering OTCs

Below is an alphabetized list of states (and notable counties) where official sources describe how to acquire unsold liens or deeds directly from the government. Click each jurisdiction for more details:

Frequently Asked Questions

How do I find over‑the‑counter (OTC) tax liens or deeds?

Each state and county publishes its own list of available liens or properties. Check the treasurer’s office, tax collector’s website or land bank for surplus/unsold lists. Links above point directly to official pages.

Are over‑the‑counter purchases competitive?

Some counties operate on a first‑come, first‑served basis, while others hold sealed‑bid sales or special repository auctions. Check the county’s site, follow the instructions, and bring the required forms and funds.

Do interest rates differ from regular tax sales?

Yes. For example, Florida county‑held certificates often carry the statutory maximum interest (up to 18 %), while Arizona assignments earn 16 %. Other states sell deeds without interest because you acquire title.

Is there a redemption period?

Most tax lien states have redemption periods where the property owner can repay taxes plus interest to redeem the lien. Tax deeds usually transfer title more quickly. Investigate state‑specific laws and consult local officials before purchasing.

Take Action Now

If you’re serious about investing in over‑the‑counter tax liens and deeds, be sure to:

• Contact the appropriate county or state office for availability and procedural details.
• Conduct due diligence on each property or lien, including title research and local regulations.
• Confirm redemption periods, interest rates and potential liabilities (e.g., zoning or environmental issues).

Ready to Learn More?

Do you want to explore not only Over-the-Counter options but also Active Auctions? Check out our Auction Calendar to find your next property. Book a free call or access our free resources to start building your tax deed strategy today.

Dustin Hahn is a real estate educator and highly requested speaker who specializes in tax lien and tax deed investing. With over 20 years of experience, he has completed hundreds of deals and continues to close 5–10 new transactions each month. At just 20 years old, he began investing personally in tax liens and deeds and later founded Tax Lien School in 2009 after developing training materials from his own notes. Passionate about simplifying complex investing processes, he created free, state-by-state educational content to help others learn faster and avoid costly mistakes.

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About Dustin Hahn

Dustin Hahn is a Tax Lien & Deed investor with over 22 years of experience and hundreds of deals under his belt. He created Tax Lien School.com to help you buy Tax Deeds up to 90% off mortgage free and earn up to 36% ROI with Tax Liens. This site was voted the “Most Useful Resource” for new investors. Dustin’s YouTube Channel is the #1 Channel on Tax Liens & Deeds with over 98,000 Subscribers and 3600 videos to help you start. “The Best Time To Start Real Estate Investing Was 20 Years Ago, The Second Best Time Is TODAY!”

20+yrs

5–10deals/mo

2009TLS founded