Question 1

Does Arkansas sell tax liens or tax deeds?

Accepted Answer

Arkansas sells tax deeds. All sales are state-run — there are no county tax sales. Buyer receives only a limited warranty deed and should expect to file a quiet-title action to obtain insurable title; Act 241 of 2023 also bars purchasers whose home of record is outside the United States.

Question 2

What is the redemption period in Arkansas?

Accepted Answer

No post-sale redemption for sales on or after July 1, 2023 — redemption ends at 4:00 p.m. on the last business day before the sale date; the owner may redeem at any time before that deadline while the parcel is certified to the Commissioner of State Lands. Note: the older text of §26-37-202(e) provided a 10-business-day post-sale redemption — COSL and its 2026 auction notices state sales are now final, superseding that window in practice

Question 3

When are tax sales held in Arkansas?

Accepted Answer

Commissioner of State Lands regional public auctions held throughout the year, grouped by county (primarily spring/summer); a sale may not be held until at least 2 years after certification to the state, and parcels are certified after taxes are delinquent 1 year

What is sold	Tax deeds
Interest / penalty	n/a — pure tax deed state; the Commissioner of State Lands sells the parcel itself for taxes, penalties, interest and costs owed, with no interest or premium paid to the buyer on redemption because post-sale redemption was eliminated in 2023 (see redemption_period/notes)
Redemption period	No post-sale redemption for sales on or after July 1, 2023 — redemption ends at 4:00 p.m. on the last business day before the sale date; the owner may redeem at any time before that deadline while the parcel is certified to the Commissioner of State Lands. Note: the older text of §26-37-202(e) provided a 10-business-day post-sale redemption — COSL and its 2026 auction notices state sales are now final, superseding that window in practice
When sales happen	Commissioner of State Lands regional public auctions held throughout the year, grouped by county (primarily spring/summer); a sale may not be held until at least 2 years after certification to the state, and parcels are certified after taxes are delinquent 1 year
Governing law	Arkansas Code Title 26, Chapter 37, esp. §§26-37-101, 26-37-202, 26-37-203
Investor notes	All sales are state-run — there are no county tax sales. Buyer receives only a limited warranty deed and should expect to file a quiet-title action to obtain insurable title; Act 241 of 2023 also bars purchasers whose home of record is outside the United States.

Arkansas tax sales: liens, deeds, rates & redemption

Sources