The Delinquent Tax Division holds an annual tax lien sale to collect the delinquent taxes owed to the county's schools, agencies and local governments. If the taxes and interest continue to go unpaid, the tax lien holder has the right to foreclose on the property. Here are the steps in a Tax Lien Foreclosure:

1. A lien is sold on a parcel to an investor


2. If the property owner fails to pay the tax lien within one year from the date of the sale, the lien holder is able to file a request for foreclosure with either the county Prosecutor’s Office or a private attorney.


3. If the lien holder chooses to use the county Prosecutor’s Office they will submit a list of potential foreclosure requests to the Treasurer’s Office.


4. After the Treasurer’s Office determines the liens are eligible for foreclosure, the lien holder submits copies of the foreclosure requests along with $3,500.00 per parcel (unless the parcels are contiguous and share an owner, in which case one fee may be charged for both parcels) to the Treasurer’s Office which in turn transfers the funds along with copies of the foreclosure requests to the Prosecutor’s Office.  The lien holder is entitled to collect 18% simple interest per year on both the foreclosure fees and the principle lien balance beginning on the first day of the first month following the submission of the requests for foreclosure.


5. At this point the liens are flagged as “Pending Foreclosure” and will remain in this status until the Prosecutor’s Office files the foreclosure case.  If the certificate is redeemed after the submission of the foreclosure request, but before the Prosecutor’s Office files the case, a charge of $2,750.00 is removed from the lien balance.  The Prosecutor’s Office will return the $2,750.00 to the lien holder while the lien principle, interest, and remaining fees will be transmitted to the lien holder by the Treasurer’s Office.  If the certificate is redeemed after the Prosecutor’s Office has filed the foreclosure case, the full $3,500.00 legal fee must be paid along with the lien principle, interest, subsequent liens, and any outstanding current tax in order to dismiss the case.

Additional Foreclosure Information

If you any questions about the Tax Lien Foreclosure process, please call (614) 462-3431.

If you have questions about foreclosures unrelated to the Tax Lien Sale, yet conducted by the Auditor's Office (not a mortgage company) please call the Auditor's Office at (614) 462-3223.

If you have questions about Mortgage Foreclosures, see our helpful information in the Foreclosure Intervention section.