Delinquent Property Taxes in Indiana: A Court Order, a Certificate Sale, and One Year at 110 or 115 Percent
Reviewed by DocDraft Legal Team · Indiana · Last updated October 21, 2026
In Indiana the county auditor and treasurer must first obtain a circuit court judgment and an order of sale, and only then does the treasurer auction a tax sale certificate on the parcel, which is not your deed. Delinquent property taxes, in that sense, are a property tax bill the owner missed, which the county then loads with penalties and can finally turn into a court ordered auction. Bills arrive in two equal installments, due May 10 and November 10 of the year after the assessment year (Ind. Code 6-1.1-22-9). A parcel becomes sale eligible once the prior year's spring installment or earlier is still unpaid and more than 25 dollars is owed, and the treasurer certifies it to the auditor within 51 days of the first due date (Ind. Code 6-1.1-24-1). Judgment is entered no later than three days before the advertised sale date (Ind. Code 6-1.1-24-4.7). Title stays put at the auction itself. The buyer waits out the redemption year, mails a statutory notice within six months, then petitions the same court for a tax deed (Ind. Code 6-1.1-25-4.5, 6-1.1-25-4.6). What you owe to pull the parcel back is a step, not a meter. Redeem inside six months of the sale date and the figure is 110 percent of the minimum bid; past six months it becomes 115 percent (Ind. Code 6-1.1-25-2). Only the overbid and the buyer's post sale tax payments carry a rate, 5 percent a year. Payment goes to the county treasurer (Ind. Code 6-1.1-25-1). Attorney review is available through DocDraft.
Find out where you stand in Indiana
Where are you with the unpaid property taxes?
DocDraft provides document preparation, not legal advice.
When can an Indiana county sell my property for unpaid property taxes?
A parcel is certified for sale once taxes from the prior year's spring installment or earlier are still delinquent and more than 25 dollars is due (Ind. Code 6-1.1-24-1). The auction cannot happen until a court enters judgment and an order of sale, entered no later than three days before the advertised sale date (Ind. Code 6-1.1-24-4.7).
How much does it cost to redeem property after an Indiana tax sale?
A stepped share of the minimum bid, not interest that accrues. It is 110 percent of the minimum bid the parcel was offered at if redeemed not more than six months after the date of sale, and 115 percent if redeemed more than six months but not more than one year after the sale (Ind. Code 6-1.1-25-2).
How long is the redemption period after an Indiana tax sale?
One year, measured from the date of sale, for a parcel sold at the county treasurer's tax sale (Ind. Code 6-1.1-25-4). It shortens to 120 days where the county executive acquired the lien or sold its certificate of sale, and there is no redemption right at all for property on the county auditor's vacant and abandoned list.
When do Indiana property taxes become delinquent each year?
Taxes assessed for a year are due in two equal installments, on May 10 and November 10 of the following year (Ind. Code 6-1.1-22-9). Missing a due date adds the penalties set by Ind. Code 6-1.1-37-10, which are 5 percent in the limited case of payment inside 30 days with no earlier delinquency, otherwise 10 percent.
Indiana delinquent property tax rules at a glance
Indiana prices a redemption as a step rather than as a running rate. The term means a property tax bill the owner missed by the statutory installment date, which the county then prices with penalties and can collect by selling the parcel. Penalties are flat, 5 percent inside 30 days in limited cases, otherwise 10 percent, with another 10 percent after each installment date in later years (Ind. Code 6-1.1-37-10). A court orders the sale, then the treasurer auctions the parcel subject to redemption and the buyer takes a certificate (Ind. Code 6-1.1-24-4.7, 6-1.1-24-5). The owner has one year from the sale date to buy it back, at 110 percent of the minimum bid inside six months and 115 percent after (Ind. Code 6-1.1-25-2, 6-1.1-25-4). A county executive certificate carries only 120 days, and a parcel found vacant or abandoned is deeded with no redemption right (Ind. Code 6-1.1-24-1.5).
A Bloomington bungalow sold at the Monroe County online auction on October 7, 2026
Suppose a Bloomington rental shows 4,100 dollars of arrears. Monroe County builds a minimum bid of roughly 6,500 dollars by adding the current year's taxes, the penalties, 50 dollars for postage and publication and 150 dollars for interested party notification (Monroe County Auditor, 2026 Notice of Real Property Tax Sale). The auditor and treasurer applied for judgment on or after September 16, 2026, and the parcel sold on October 7, 2026 in the county's online auction for 19,000 dollars. Redeeming on or before April 7, 2027 means 110 percent of that 6,500 dollar minimum bid, plus 5 percent a year on the 12,500 dollar overbid; after that date the base becomes 115 percent, and the right ends October 7, 2027 (Ind. Code 6-1.1-25-2, 6-1.1-25-4). The auditor's itemised figure governs.
Relevant Laws
Ind. Code 6-1.1-22-9 (installment due dates and what a missed date triggers)
Provides that the property taxes assessed for a year are due in two equal installments on May 10 and November 10 of the following year, lets a county council require a single May 10 installment where the year's liability is under 25 dollars, and provides that if taxes are not paid on or before the due date the penalties prescribed in Ind. Code 6-1.1-37-10 are added to the delinquent taxes.
Ind. Code 6-1.1-37-10 (the penalties on the delinquency itself)
Sets the penalty added in the year of initial delinquency at 5 percent of the delinquent taxes where the real property taxes are completely paid within 30 days of the due date and the taxpayer owes no earlier delinquency or penalty on the same parcel, and otherwise at 10 percent of the amount due and payable. In each year after the year of initial delinquency an additional penalty of 10 percent of any taxes remaining unpaid attaches on the day after each installment due date, imposed only on principal.
Ind. Code 6-1.1-24-1 and 6-1.1-24-1.5 (what puts a parcel on the sale list, and the vacant or abandoned list)
Section 1 requires the county treasurer, on or after January 1 of a sale year and not later than 51 days after the first tax payment due date, to certify to the county auditor a list of real property with taxes delinquent from the prior year's spring installment or before where the amount due exceeds 25 dollars. Section 1.5 creates the separate vacant or abandoned list, keyed to the prior year's fall installment or before plus a court order or hearing authority determination under Ind. Code 36-7-37, and provides that the auditor issues a fee simple deed to the highest bidder and the owner has no right to redeem after the sale date.
Ind. Code 6-1.1-24-1.2 (the payment arrangement that removes a parcel before the sale)
Provides that a county auditor shall remove a parcel from the certified list before the tax sale if the county treasurer and the taxpayer agree to a mutually satisfactory arrangement for payment of the delinquent taxes, where the arrangement is in writing, is signed by the taxpayer, requires payment in full not later than the last business day before July 1 of the year after it was signed, and is copied to the auditor. A partial payment alone does not remove the parcel, and a missed payment voids the arrangement and puts the parcel back on the list immediately.
Ind. Code 6-1.1-24-2, 6-1.1-24-3 and 6-1.1-24-4 (the notice the owner is entitled to)
Section 2 sets out everything the auditor's notice must contain, including the redemption percentages and the procedure for obtaining or objecting to a judgment and order of sale. Section 3 requires posting at a public place in the county courthouse at least 21 days before the earliest application for judgment and publication once each week for three consecutive weeks. Section 4 requires the auditor to send the notice by certified mail with return receipt requested and by first class mail not less than 21 days before that date, and to take an additional reasonable step if both mailings are returned.
Ind. Code 6-1.1-24-4.6 and 6-1.1-24-4.7 (the court judgment and order of sale)
Section 4.6 governs the corrected delinquency list, the auditor and treasurer affidavit, and the written objection a property owner may file. Section 4.7 requires the court to examine the list no later than 15 days before the advertised sale date, to enter judgment no later than three days before it, to hold a hearing on timely written objections not later than seven days before the sale, and to direct the clerk to enter an order for the sale of the parcels against which judgment is entered.
Ind. Code 6-1.1-24-5 (the auction, and how the minimum bid is built)
Provides that the county treasurer shall sell the parcel, subject to the right of redemption, to the highest bidder at public auction, and that the right of redemption after a sale does not apply to property on the vacant and abandoned list. Sets the floor below which a parcel may not be sold as the sum of the delinquent taxes and special assessments, the taxes and special assessments due and payable in the year of sale whether or not delinquent, all penalties due, the county set cost amount, unpaid costs from a prior tax sale, and other reasonable expenses of collection. Permits the auction to be conducted by electronic means.
Ind. Code 6-1.1-24-6 and 6-1.1-24-6.1 (the no bid route and the county executive certificate sale)
Section 6 provides that where the auction draws no amount equal to or above the minimum sale price the county executive acquires a lien in the amount of the minimum sale price on the day the parcel was offered, and the auditor issues a tax sale certificate to the county executive. Section 6.1 lets the county executive offer those certificates to the public after publishing notice once each week for three consecutive weeks with the final advertisement not less than 30 days before the sale, and requires the notice to state that a redeemer must pay the last minimum bid, 10 percent of the amount the certificate sold for, notice and title search costs, and 10 percent per annum on post sale taxes the buyer paid.
Ind. Code 6-1.1-24-7 and 6-1.1-24-7.5 (the tax sale surplus fund and who may claim it)
Section 7 directs the treasurer to apply the bid first to the taxes, assessments, penalties and costs in the minimum bid, then to other delinquent property taxes, then to a separate tax sale surplus fund, and lets the owner of record at the time the property was certified for sale and before the issuance of a tax deed file a verified claim for that money. A court directed warrant requires a petition within three years after the date of sale, and an amount not claimed within three years after its receipt is transferred to the county general fund. Section 7.5 caps a paid third party recovery agreement at 10 percent of the amount collected.
Ind. Code 6-1.1-25-1, 6-1.1-25-2 and 6-1.1-25-2.5 (who you pay, and the stepped redemption amount)
Section 1 lets any person redeem at any time before the period of redemption expires by paying the county treasurer. Section 2 sets the total at 110 percent of the minimum bid if redeemed not more than six months after the date of sale, or 115 percent if redeemed more than six months but not more than one year after it, plus 5 percent per annum on the amount by which the purchase price exceeded the minimum bid, plus post sale taxes the buyer paid with 5 percent per annum on them, plus certified attorney fees, notice costs and title search costs, plus later accrued delinquencies. Section 2.5 lets the auditor petition the court to set a reasonable and customary fee schedule.
Ind. Code 6-1.1-25-4 (the redemption period, every variant, and what the tax deed conveys)
Provides that there is no right to redeem property on the vacant and abandoned list, that the period is one year after the date of sale otherwise, and 120 days after a sale to a qualified purchasing agency, 120 days after the county executive acquires a lien where no certificate is sold, 120 days after a certificate of sale is sold, and 120 days after the conclusion of a tax sale at which the property was not offered. Allows the treasurer to extend the county executive window by agreement, expiring one year after the agreement or 30 days after a termination notice. Provides that a tax deed vests an estate in fee simple absolute subject to listed exceptions.
Ind. Code 6-1.1-25-4.5 and 6-1.1-25-4.6 (the buyer's notice and the petition for the tax deed)
Section 4.5 makes a buyer entitled to a tax deed only if the redemption period has expired, the property was not redeemed, and the buyer gave notice of the sale to the owner of record and anyone with a substantial property interest of public record by certified mail with return receipt requested not later than six months after the sale, or 90 days on the county executive routes. Section 4.6 requires the verified petition for the deed to be filed in the same court that entered the judgment of sale, after the redemption period expires but not later than three months after it, and lets any person with an interest file a written objection within 30 days of the petition.
Monroe County Auditor, 2026 Notice of Real Property Tax Sale
A county notice in the statutory form, on a state hosted county site, showing how the scheme runs in one county: an application for judgment on or after September 16, 2026, an online auction held October 7, 2026, a minimum bid that includes 50 dollars for postage and publication and 150 dollars for interested party notification, and the 110 percent and 115 percent redemption figures with their April 7, 2027 and October 7, 2027 dates spelled out. Those two dollar figures are set by the county, not by statute, so check your own county's notice.
Monroe County Treasurer, Tax Sale
A county treasurer page that shows which office actually fields a redemption inquiry. It tells owners that for information about how to redeem a property that was sold at a tax sale they should contact the Auditor, and separately warns that the tax sale is not the sheriff sale, which a different office handles.
Regional Variances
Indiana delinquent property tax rules at a glance
Sale mechanism
Lien then deed, with a court order in front of it. The auditor and treasurer apply for a judgment and an order of sale, the court enters judgment no later than three days before the advertised sale date (Ind. Code 6-1.1-24-4.7), and the treasurer sells the parcel to the highest bidder subject to redemption (Ind. Code 6-1.1-24-5). The buyer takes a certificate of sale; a tax deed vesting fee simple absolute issues only on a later verified petition to the same court (Ind. Code 6-1.1-25-4, 6-1.1-25-4.6).
The other two routes
If no bid reaches the minimum sale price, the county executive acquires a lien for that price and the auditor issues it a certificate, which the county may then offer to the public (Ind. Code 6-1.1-24-6, 6-1.1-24-6.1). Separately, property a court or hearing authority has found vacant or abandoned under Ind. Code 36-7-37 is deeded in fee simple at its own auction with no post sale redemption right (Ind. Code 6-1.1-24-1.5).
Delinquency dates
Two equal installments, due May 10 and November 10 of the year after the assessment year (Ind. Code 6-1.1-22-9). A county council may require a single May 10 installment where the year's liability is under 25 dollars. If a due date falls on a weekend or a recognised holiday the act is timely if performed the next business day (Ind. Code 6-1.1-37-10).
Penalty before the sale
Flat penalties rather than running interest. 5 percent of the delinquent taxes where the real property bill is completely paid within 30 days of the due date and no earlier delinquency or penalty is outstanding on that parcel, otherwise 10 percent of the amount due and payable. In each later year a further 10 percent of the unpaid principal attaches the day after each installment date (Ind. Code 6-1.1-37-10).
Time before the sale
A parcel is certified for sale once taxes from the prior year's spring installment or before are still delinquent and the amount due exceeds 25 dollars, with certification made on or after January 1 of a sale year and within 51 days of the first tax payment due date (Ind. Code 6-1.1-24-1). The vacant or abandoned track keys to the prior year's fall installment or before instead (Ind. Code 6-1.1-24-1.5).
Redemption period and clock
The clock starts on the date of the sale, not at delinquency, judgment or recording. One year after the date of sale for a treasurer's tax sale, 120 days where the buyer is a qualified purchasing agency, and 120 days from the lien date or the certificate sale date on the county executive routes (Ind. Code 6-1.1-25-4). None at all for a parcel on the vacant and abandoned list. The county executive window can be extended by written agreement, then expires a year after the agreement.
Redeemer's charge
A stepped flat percentage of the minimum bid, plus a simple annual rate on the overbid only. 110 percent of the minimum bid the parcel was offered at if redeemed within six months of the sale date, 115 percent if redeemed later but within the year, and 5 percent per annum on the amount by which the purchase price exceeded the minimum bid (Ind. Code 6-1.1-25-2). On a county executive certificate the charge is the last minimum bid plus a flat 10 percent of the certificate price (Ind. Code 6-1.1-24-6.1).
Other redemption costs
Post sale taxes and special assessments the buyer paid, with 5 percent per annum on them, plus certified attorney fees, the cost of the required notice, and title search or abstract costs, which count only if certified to the auditor before redemption and not earlier than 30 days after the sale on a state board of accounts form (Ind. Code 6-1.1-25-2). Delinquencies that accrued after the sale are added too. The auditor may have the court cap the fee schedule (Ind. Code 6-1.1-25-2.5).
Notice to the owner
Certified mail with return receipt requested and first class mail at least 21 days before the earliest application for judgment, with an additional reasonable step required if both are returned (Ind. Code 6-1.1-24-4), plus courthouse posting 21 days out and publication once each week for three consecutive weeks (Ind. Code 6-1.1-24-3). After the sale, the buyer must mail notice within six months, or 90 days on the county executive routes (Ind. Code 6-1.1-25-4.5).
Where to redeem
Pay the county treasurer (Ind. Code 6-1.1-25-1). The county auditor cancels the certificate of sale and issues the redemption warrant to the holder (Ind. Code 6-1.1-25-3), and county practice routes the redemption quote through the auditor; Monroe County's treasurer page directs owners asking how to redeem a sold property to the Auditor.
Surplus proceeds
Claimable from a county tax sale surplus fund. Anything above the minimum bid and other delinquent taxes goes to that fund, and the owner of record at certification and before the deed issued may file a verified claim approved by the auditor and treasurer (Ind. Code 6-1.1-24-7). A court directed warrant needs a petition within three years of the sale, and money unclaimed three years after receipt moves to the county general fund. A paid recovery agent may take no more than 10 percent (Ind. Code 6-1.1-24-7.5).
Payment plan
A pre sale written arrangement with the county treasurer. The auditor must remove the parcel from the certified list if the arrangement is in writing, signed by the taxpayer, requires the delinquency paid in full by the last business day before July 1 of the following year, and is copied to the auditor (Ind. Code 6-1.1-24-1.2). A missed payment voids it and the parcel goes straight back on the list, though a subsequent arrangement is allowed.
The number to check first
The minimum bid, because that is the base the 110 and 115 percent apply to and it is larger than the arrears. It includes the current year's taxes whether or not delinquent, all penalties, a county set cost amount and prior sale costs (Ind. Code 6-1.1-24-5). The statutory floor for that cost amount is the greater of 25 dollars or postage and publication costs plus the county's other actual costs (Ind. Code 6-1.1-24-2), so the dollar figure is a county figure.
Frequently Asked Questions
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