How to find tax delinquent properties

What tax delinquent means

A property is tax delinquent when its property tax bill was not paid by the due date. The county keeps a record of the unpaid amount, the years behind, and often penalties and interest. After a set time the county can sell the debt (a tax lien) or the property itself. Delinquent is not the same as a tax sale: most delinquent owners are still in the house and have not been sold out.

Step 1: find the office that holds the list

Unpaid tax is collected by a county office. In most states it is the county treasurer. In Texas it is the tax assessor-collector, in Florida the tax collector and in Georgia the tax commissioner. The county auditor or assessor holds the roll of owners and values. Your state's guide below names the office for every state we cover.

• Search the county name and 'delinquent taxes' to find the office page.
• Look for a delinquent tax list, a tax sale list or an online parcel search.
• Some offices post the list as a PDF or spreadsheet. Others only show one parcel at a time.

Step 2: choose the route

• Parcel search: free, shows one property. Good to check a house you already know about.
• Published delinquent list: free in many counties, often a PDF. The format changes by county and by year.
• Tax sale or auction list: shows properties the county is about to sell. A smaller, later list.
• Public records request: the office may have to give you the list. Rules, fees and speed depend on the state.
• A data provider: matches every county's list to the owner and mailing address and refreshes it. This is what LeadCounty does.

Step 3: read the list

Look for four fields: parcel number, owner name, years delinquent and amount owed. Older balances mean a bigger problem for the owner, but also a nearer sale. A balance of one year can be paid with a phone call. A balance of three years or more is usually a real problem.

Step 4: narrow it before you write

A full delinquent list is long. In our data 3.0% of properties are tax delinquent, but 25.3% are owned by an absentee owner and 23.6% have been held 15 years or more. Owners who are delinquent, live elsewhere and have held the property a long time are fewer and more likely to sell. That is called list stacking.

What the numbers look like

Counties differ a lot. The highest Distress Index score is Clark County, OH (90 out of 100).Ohio shows 6.2% of properties delinquent across its counties, Texas 2.6% and Florida 2.4%. The difference comes from how each state collects, how fast it sells, and what its counties publish.

Check the rules before you contact anyone

Each state sets how long an owner can redeem after a sale and whether the county or a private buyer gets the lien. See the redemption period table before you make an offer. Many delinquent owners also owe a mortgage, so equity may be smaller than it looks.