Arkansas Tax Deed & Tax Lien Sales 2026

How tax sales work in Arkansas

Arkansas centralizes tax deed sales in one office. When taxes go unpaid, the county collector certifies the parcel to the Commissioner of State Lands (COSL) after the statutory delinquency period, generally about two years. COSL then notifies the owner and interested parties and, if no one redeems, offers the parcel at public auction. Since 2023 the auctions run online, grouped by county, and the winning bidder receives a limited warranty deed from the state. Parcels that do not sell at auction move to a post-auction list where anyone can buy them at the published price without competitive bidding. This makes Arkansas one of the easier states to enter for buyers who want a simple inventory without registering with dozens of counties.

Redemption and interest

Arkansas does not sell liens, so buyers do not earn interest. The owner may redeem at any time up to the sale by paying the taxes, penalties, interest and costs to COSL. After the auction there is a short window, commonly described as ten business days, during which the owner can still redeem and the sale is cancelled; verify the current rule with COSL before treating a win as final. After the deed issues, the former owner has no redemption right, but the deed can still be challenged in court for a period, most often on grounds that notice was defective.

When and where sales happen

COSL runs a rolling schedule with a different group of counties each auction, spread across the year. Lists are posted several weeks ahead with parcel numbers, assessed values and the minimum bid, and the post-auction inventory is available at any time.

What to check before you bid

Confirm the parcel’s legal description and location on the county GIS map; assessor descriptions of rural tracts are often minimal. Check for surviving federal liens and for any improvement district assessments, which have their own collection process. Determine whether the parcel is improved and occupied. Look at the chain of title for unusual ownership such as mineral-only interests or estates, since these raise notice problems. Plan for a quiet title action before resale.

How AuctionScouts helps here

AuctionScouts imports the COSL auction and post-auction lists, links each parcel to county assessor data, scores it from 0 to 100, and flags recorded liens. The calendar tracks each county’s auction date in the COSL cycle.