State laws / Utah
Utah tax sales: liens, deeds, rates & redemption
Quick answerUtah sells tax deeds for unpaid property taxes. Redemption: No post-sale redemption. The owner may redeem by paying all amounts owed at any time before the sale; property reaches the sale after 4 years of delinquency (in its 5th delinquent year), with a March 15 cutoff in the final year to be placed on the tax sale list (§§59-2-1343, 59-2-1346) Sales: Annual county tax sale in May or June (Utah Code §59-2-1351); many counties use the third Thursday in May Governing law: Utah Code Title 59, Chapter 2, Part 13, esp. §§59-2-1343, 59-2-1346, 59-2-1351, 59-2-1351.1.
Where to bid: Many counties online via PublicSurplus (including Utah County and Duchesne County); other counties in-person at the front door of the county courthouse or via a county-specific electronic auction — §59-2-1351 authorizes both formats
| What is sold | Tax deeds |
|---|---|
| Interest / penalty | n/a — pure tax deed state; the county sells the property itself at public auction for at least the taxes, penalties, interest and administrative costs owed, with no interest or premium paid to a buyer on redemption because there is no post-sale redemption |
| Redemption period | No post-sale redemption. The owner may redeem by paying all amounts owed at any time before the sale; property reaches the sale after 4 years of delinquency (in its 5th delinquent year), with a March 15 cutoff in the final year to be placed on the tax sale list (§§59-2-1343, 59-2-1346) |
| When sales happen | Annual county tax sale in May or June (Utah Code §59-2-1351); many counties use the third Thursday in May |
| Governing law | Utah Code Title 59, Chapter 2, Part 13, esp. §§59-2-1343, 59-2-1346, 59-2-1351, 59-2-1351.1 |
| Investor notes | Utah counties may choose between highest-cash-bid for the full parcel and bidding for the smallest undivided interest in exchange for paying the full amount owed (§59-2-1351.1) — check the county's chosen method before bidding. Surplus over amounts owed is handled as surplus property, not kept as a windfall. |
Sources
- https://www.nolo.com/legal-encyclopedia/what-happens-if-i-don-t-pay-property-taxes-in-utah.html
- https://law.justia.com/codes/utah/title-59/chapter-2/part-13/section-1351/
- https://auditor.utahcounty.gov/may-tax-sale
- https://legalclarity.org/sanpete-county-tax-sale-bidding-deeds-and-key-dates/
Law verified 2026-10-30 against the sources above. Confirm current details with the county tax collector / clerk before bidding — counties can change dates and procedures.