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).
- Tax deeds for properties purchased at tax sale will be issued by July 18, 2019, once approved by Salt Lake County Council
- Tax sale protests accepted until June 3, 2019
Frequently Asked Questions
Where is the Tax Sale held?
Council Chambers of the Salt Lake County Government Center
2001 South State Street, Room N1-110
Can a property be redeemed (taxes paid) before the sale?
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.
How do I bid on a property at the Tax Sale?
Beginning May 1 you can register online with our bidder registration form, or at the office of the Salt Lake County Auditor. Registration also takes place near the Council chambers the morning of the sale. Bidder registration will close at 8:30 am on the morning of the tax sale. There is no registration fee.
What types of payment methods are required at the sale?
Cash or certified check made payable to Salt Lake County Treasurer. Funds will be verified with the Treasurer before a bidder number is given. Funds can be deposited with the Salt Lake County Treasurer prior to the Tax Sale. If a certified check is for more than the amount of your bid, a refund will be issued by 3:00 pm the same day only if funds were deposited with the County Treasurer prior to the day of the sale. Otherwise, refunds will be issued the following business day. Refund checks will be issued to the registered bidder who remitted the payment.
When will I get the deed to the property I bought at the Tax sale?
The successful bidder gets a receipt at the sale from the County Treasurer. A tax deed will be issued within 30 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.
What happens to the properties not sold at the Tax Sale?
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 Facilities Management at 385-468-0374.
What happens when property is sold at the Tax Sale for more than the total amount due to the County?
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.
Where can I find the results of a previous Tax Sale?
You can review information from previous tax sales on the previous tax sales page
Do you allow absentee bidding?
No, but an authorized agent can bid for you as long as the agent has filled out a registration form.