Property Tax Sale
A Tax Sale is the public auction of any real property with taxes that have been delinquent for four years from the final tax payment deadline (five years including by the date of the sale).
Spotlight
- The tax sale will be held May 24 - 25, 2023.
- Tax sale will be online through Public Surplus
- A refundable $500 deposit is required by May 22nd to bid on properties. Refer to Rules and Procedures and scroll down to Payment Section for instructions regarding deposit.
- Bidder registration
- For additional information, contact 385-468-7200
Frequently Asked Questions
The Tax Sale listing will be published four weeks before the date of the Tax Sale and is updated weekly.
Tax sale will be conducted online on May 24 - 25, 2023 through Public Surplus
Delinquent property may be redeemed on behalf of the recorded owner by any person at any time prior to the final Tax Sale. All property redeemed within three weeks prior to the Tax Sale must be redeemed through the County Treasurer in cash or bank certified funds. A person redeeming the delinquent property must pay to the Treasurer the total delinquent amount including taxes, interest, penalties and administrative costs.
Partial payments will not redeem a property. By law, any payments are applied to the most recent tax year first, which means the oldest taxes due are the last to be paid. This ensures that a property is brought current at least once every five years.
- To participate in the tax sale, bidders must register online at Public Surplus and submit a refundable $500 deposit by May 22, 2023 to the Salt Lake County Treasurer.
- All bids must be submitted through the Public Surplus website. For further instructions click here.
- A refundable $500 deposit required to bid on properties
- Both the deposit to participate in the sale and payment of a winning bid must be made by wire transfer. Please refer to Rules and Procedures and scroll down to Payment Section for instructions.
A tax deed will be issued within 60 days by the County Auditor and includes the successful bidder’s name and address, the property’s legal description, and the amount paid. The Tax Deed will be mailed to the new owner after the sale is ratified by the Salt Lake County Council.
Any property unsold at the Tax Sale, and which is not in the public interest to be re-certified to a subsequent sale, shall become county property. If you would like information on property owned by Salt Lake County, please contact Salt Lake County Real Estate at 385-468-0374.
The County does not maintain excess funds above the amount of taxes, penalties, interest and administrative costs related to the property subject to sale. Any excess funds are remitted to the delinquent property owner, lien holder, or to the State Treasurer.
You can review information from previous tax sales on the previous tax sales page
Property tax liens in Utah typically have priority over other attached liens and a tax sale generally extinguishes non-property tax liens on the property. However, there may be some liens, such as federal liens, which are not extinguished. Salt Lake County makes no warranties as to the effect of the sale on any liens. Potential bidders should conduct due diligence and, if necessary, consult with legal counsel if there are questions about the effect the sale will have on any specific liens on the property.
