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:

State/County	Over‑the‑counter (OTC) sales	Source
Alabama (Mobile County)	Mobile County’s Revenue Commission explains that if liens don’t sell at the annual tax lien auction, buyers can purchase them directly at the commissioner’s office.	Mobile County Revenue Commission – mobilecopropertytax.com
Arizona (State Assignments)	In Maricopa County, unsold tax liens are struck to the state and may later be assigned to buyers at the statutory maximum interest rate.	Maricopa County Treasurer – treasurer.maricopa.gov
Arkansas	The Commissioner of State Lands offers post‑auction sales, allowing you to purchase parcels that didn’t sell at the initial auction	Arkansas Commissioner of State Lands – auction.cosl.org
Colorado (various counties)	Counties such as Lake and Broomfield make county‑held certificates (struck‑off liens) available to purchasers.	Lake County & City/County of Broomfield – lakecountyco.gov and broomfield.org
Florida (multiple counties)	Multiple counties provide OTC tax liens. Volusia County sells county‑held certificates at up to 18 % interest; Nassau County allows buyers to purchase unsold certificates; Polk County offers county‑held certificates online.	Volusia County, Nassau County & Polk County tax‑collector offices – vctaxcollector.org, nassautaxes.com and polktaxes.com
Illinois (McLean County)	McLean County’s tax agent allows buyers to purchase unsold properties for a limited time after the auction. Note that some counties (e.g., DuPage) do not have OTC sales.	McLean County – mcleancountyil.gov
Indiana (Allen & Porter counties)	After the tax sale, unsold parcels may be deeded to a community development corporation in Allen County or offered in a certificate sale in Porter County.	Allen County & Porter County – allencounty.in.gov and portercountyin.gov
Louisiana (Parishes)	Adjudicated properties (unsold at the sheriff’s sale) in parishes like Terrebonne are held by the parish and may be sold to buyers following statutory procedures.	Terrebonne Parish consolidated government – tpcg.org
Maryland (Cecil County)	Cecil County states that any property not sold at the tax sale is purchased by the county and may be bought over the counter by paying the delinquency amount.	Cecil County Finance Department – ccgov.org
Michigan	Tax-Sale.info, which many Michigan counties use, describes ‘Surplus Properties’ as parcels that go through the auction but don’t sell; the site then re-offers these parcels to qualified individuals on a first-come, first-served basis. Likewise, Saginaw County’s land bank explains that when properties don’t sell at auction, the land bank often takes ownership.	Tax‑Sale.info & Saginaw County Land Bank – tax-sale.info and saginawcounty.com
Mississippi	The Secretary of State’s Public Lands Division sells tax-forfeited lands (unsold at auction) directly to individuals or corporations.	Mississippi Secretary of State (Tax‑Forfeited Lands) – sos.ms.gov
Nebraska (Douglas County)	Douglas County offers tax liens not sold at the public sale over the counter every May.	Douglas County Treasurer – dctreasurer.org
Ohio (Hamilton County)	In Hamilton County, properties that fail to sell at two sheriff’s auctions are offered again at the Auditor’s Forfeited Land Sale.	Hamilton County Auditor – hamiltoncountyauditor.org
Oklahoma (Tulsa County)	Tulsa County keeps properties that buyers don’t purchase at the tax auction and sells them with approval from the Board of County Commissioners.	Tulsa County Treasurer – tulsacounty.org
Pennsylvania (Wayne County)	After the Judicial Sale, counties like Wayne list unsold parcels on a repository list and sell them at quarterly repository sales.	Wayne County tax claim office – waynecountypa.gov
South Carolina	The Forfeited Land Commission in Charleston County sells properties that did not receive bids at the tax sale via sealed bid.	Charleston County delinquent tax sale page – charlestoncounty.org
Texas (selected counties)	Counties such as Dallas sell struck‑off properties through sealed bids; El Paso County explains that properties unsold at the sheriff’s sale are struck off and owned by the taxing units.	Dallas County Public Works & El Paso County Sheriff – dallascounty.org and epcounty.com
Utah (Weber County)	Weber County takes ownership of unsold tax sale properties, and buyers can contact the county’s property manager to purchase them.	Weber County Clerk/Auditor – webercountyutah.gov
West Virginia	Under state law, the State Auditor sells lands left unsold after the tax auction directly to adjacent owners, municipalities, the county, or any willing buyer.	West Virginia Code §11A‑3‑48 – code.wvlegislature.gov

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.

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