Tax Sale
2023 Tax Sale
Sale date: September 21, 2023, at 10:00 am
The following information is provided for persons interested in bidding on properties in the delinquent tax sale. This information may be updated as needed. Please read the Rules of Tax Sale carefully.
1. Qualifying to Bid: You may register to bid on the properties through GovEase QR or at www.govease.com. Instructions for registration are available on their website. Registration will open two weeks before the sale.
2. List of Properties to be Sold: The list of parcels that have been ordered sold are available for upload in August or you may obtain a paper copy in the Clerk and Master’s Office during regular business hours. Please be advised that taxpayers are able to pay their delinquent taxes until the day before the land sale, and parcels for which taxes are paid before that day will not be sold. The list will be revised periodically as taxes are paid, but the final list of parcels to be sold will not be generated until the day of sale. All properties are sold “as is, where is” and no warranty is made regarding the condition or use of any property.
Although a parcel may be listed for sale, potential purchasers do not have the right to come onto the property for purposes of inspection or otherwise. The Clerk and Master’s office will not be showing any parcels nor offering access to any potential purchaser.
3. Bidding on and Purchasing Parcels: The opening bid for a parcel is the amount of taxes, penalties, interest, court costs, publication fees and other court-ordered amounts that are due for the 2021 delinquent taxes. If there are additional taxes for other years (2022 and/or 2023), they will be paid from the excess proceeds of the sale, if there are enough funds to pay them. If there are not enough excess proceeds from the sale to pay all taxes owed on the parcel, those taxes will be the responsibility of the purchaser. If those taxes are not paid, the property could be sold again at a later land sale. If the previous owner redeems the property, the purchaser is entitled to reimbursement for their payment of subsequent years’ taxes plus interest.
If you are the highest bidder on a property, you are obligated to pay the amount of your bid and the transfer tax. Transfer tax is based upon the sale price and is currently calculated as follows: sale price is divided by 100 and then multiplied by 0.0037. Payment in full must be made by within 48 hours. Payment must be made in the form of a cashier’s check, money order, wire transfer or cash. The Clerk and Master’s Office does not accept personal checks or credit card or debit card payments on purchases. Wire transfer information can be requested from the Clerk and Master's office after the sale. Bidders who fail to pay may be subject to legal action by the court for breach of contract and be prohibited from bidding in future land sales. Please do not mail cash.
Approximately thirty (30) days after the sale date, an Order Confirming Sale will be entered by the Chancery Court. This Order will be recorded at the Register’s Office for Montgomery County, Tennessee.
4. Purchaser Information: If you purchased the property at the land sale, your rights are subject to a one-year right of redemption from the previous owner and other parties have a right to redeem (e.g. judgment creditor of previous owner or holder of a lien against the property). The one-year redemption period ends one year after the Order Confirming Sale is entered. The purchaser does not have the right to collect rent from or remove current occupants unless a writ of possession is obtained. The purchaser may pay taxes due on the property and insure it during the one-year redemption period, but improvements and other expenses associated with the property are done at the purchaser’s risk. Expenses associated with preserving the value of the property and preventing damage should be documented, as reimbursement may be denied if there is insufficient proof during the redemption period.