Tax Sale
2022 Tax Sale Results
Purchase Detail
The 2022 land sale for delinquent taxes was held on September 22, 2022, at 10:01 a.m. The sale took place exclusively online and there was no in person bidding.
2023 Tax Sale
Proposed Sale date: September 23, 2023 at 10:00 am
The following information is provided for persons interested in bidding on properties in the land sale. This information as well as the Rules of Tax Sale will be updated before registration for the 2023 sale.
1. Qualifying to Bid: You may register to bid on the properties through www.govease.com. Instructions for registration are available on their website. Registration will open in August 2023.
2. List of Property to be Sold: A list of parcels ordered to be sold will be available on the Clerk and Master’s website (www.mcgtn.net/chancery) or you may obtain a paper copy in the Clerk and Master’s Office during regular business hours a month before the sale. Please be advised that taxpayers will be paying their delinquent taxes up until the day before land sale, and those parcels will not be sold if the taxes are paid. 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.
Although a parcel may be listed for sale, potential purchasers do not have the right to come on to 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 which are due for the 2020 delinquent taxes. If there are additional taxes for other years (2021 and/or 2022), these taxes will be paid from the excess proceeds of the sale if there are enough funds to pay them. If the excess proceeds from the sale are insufficient to pay the other taxes owed on the parcel, those taxes are the responsibility of the purchaser. If the other taxes are not paid, the property could be sold again at a later land sale. When the purchaser pays the subsequent year taxes, the purchaser is entitled to that amount plus interest if a previous owner redeems the property.
All properties are sold “as is, where is” and no warranty is made regarding the condition or use of any property. 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 0.37. Payment in full must be made by 4:30 p.m. on September 29, 2023. Payment must be made in the form of a cashier’s check, money order, or cash. The Clerk and Master’s Office does not accept personal checks and cannot accept credit card or debit card payments on purchases. Bidders who fail to pay may be subject to legal action by the court for breach of contract. Failure to pay may result in being 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 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 other 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 further damage to it should be documented and may be denied if there is insufficient proof during a redemption period.