Indiana Delinquent Property Tax List: Tax Sale and Redemption

Indiana’s delinquent property tax list is a public record, kept county by county, of every parcel whose unpaid property taxes exceed twenty-five dollars. The county treasurer certifies the list to the county auditor, and once a property appears on it, the parcel becomes eligible for a tax sale. Property taxes in Indiana are due in two installments; for 2026 those dates are May 10 and November 10.¹ Miss either one by enough, and your parcel can end up on next year’s list.

How a Property Lands on the List

The treasurer certifies delinquent parcels to the auditor on or after January 1 of the year a tax sale will be held, and no later than fifty-one days after the first installment due date that year. A parcel qualifies when two things are true: taxes from the prior year’s spring installment or earlier are still unpaid past the due date, and the total delinquent amount (taxes plus penalties, fees, and interest) is more than twenty-five dollars.²

A parcel can also land on the list if it still owes costs from a prior tax sale, even when the current year’s taxes are paid. The twenty-five-dollar threshold is set by statute; it is the same in every county.

Where to Find the List

Each of Indiana’s ninety-two counties keeps its own delinquent tax records through two offices. The treasurer collects the taxes and certifies which parcels are delinquent. The auditor prepares the formal notice and the list of parcels eligible for sale.³ Many counties post the current list on their official websites. Format and detail vary. If you can’t find what you want online, call the treasurer’s office directly.

The Indiana Gateway for Government Units runs a statewide tax bill lookup that pulls data from each county. The state notes that formatting inconsistencies exist because the data comes straight from the counties, so if a number looks off, verify it with the county auditor.⁴ Stick with these official sources. Third-party sites may not reflect recent payments or corrections.

What Each Listing Shows

Every entry identifies the parcel in several ways so there is no mix-up. The parcel identification number is the primary reference. The listing also carries the owner’s name as recorded on the most recent deed and a legal description defining the boundaries by lot number, survey coordinates, or subdivision plat reference. A street address or common description appears when available, though the county does not guarantee its accuracy.

The financial breakdown shows what it would take to clear the parcel. The auditor’s notice must state that the property will not sell for less than the combined total of delinquent taxes and special assessments, current-year taxes due, all accumulated penalties, and administrative costs. Administrative costs include the greater of twenty-five dollars or the actual postage and publication expenses, plus any other costs the county incurred specifically because of the tax sale.³

Why the Numbers on the List Grow So Fast

The penalty clock starts the day after a payment is due. Pay within thirty days of the due date, with no back taxes on the same property, and the penalty is 5 percent of the unpaid amount. Miss that thirty-day window and the penalty jumps to 10 percent.¹ Losing the 5 percent grace period doubles the cost of being late.

Then it compounds. On the day after each future installment due date, another 10 percent penalty is added to whatever taxes remain unpaid.⁵ Penalties stack. By the time a parcel has sat on the delinquent list for two or three years, the total owed can be well above the original tax, and that inflated figure is the one buyers see at auction.

What Happens Next: The Tax Sale

Once the auditor finalizes the list, the next step is a public auction. The auditor publishes a notice with every eligible parcel, its minimum bid, and the sale date and location. Tax sales in Indiana typically run between midsummer and early the following year, though scheduling varies by county.

The minimum bid equals the full amount of delinquent taxes, current-year taxes, all penalties, and administrative costs. The winning bidder does not walk away with the property. They receive a tax sale certificate, a legal claim that entitles them to repayment with interest if the owner redeems, or to eventual ownership through a court-issued tax deed if the owner does not.⁶

Redemption: Getting the Property Back

If your parcel sells at a tax sale, you still have time to reclaim it, but it will cost more than the original bill. The redemption period for most properties is one year from the sale date. Properties sold to a purchasing agency under specific redevelopment statutes have a shorter window of 120 days.⁶

The redemption amount runs on a sliding scale. Within six months of the sale, you pay 110 percent of the minimum bid. Between six months and one year, you pay 115 percent of the minimum bid. On top of that percentage, you also owe 5 percent annual interest on whatever the winning bidder paid above the minimum, reimbursement for any taxes the certificate holder has paid on the property since the sale (also at 5 percent annual interest), and the certificate holder’s title search costs and attorney fees for providing required notices.⁷ An owner who waits until month eleven to redeem a hotly bid parcel can face a figure far above the original delinquency.

If the redemption period passes without payment, the certificate holder can petition the court for a tax deed that formally transfers ownership. The petition must be filed no later than three months after the redemption period expires.⁸ Once the court issues its order and the auditor issues the deed, the original owner’s rights are extinguished.

Surplus Funds You May Be Owed

When a parcel sells for more than the minimum bid, the treasurer distributes the money in a set order: first to delinquent taxes, penalties, and costs; then to other delinquent taxes on the property; and finally, anything left goes into a tax sale surplus fund.⁹

If you were the owner of record when the property was certified for sale and before a tax deed was issued, you can file a verified claim for that surplus with the county auditor and treasurer. You have three years from the tax sale date to file. After three years, any unclaimed surplus transfers to the county general fund permanently.⁹ Plenty of former owners never find out this money exists. If your property went to a tax sale, call the county auditor’s office and ask.

Keeping Your Parcel Off the List

Indiana law lets counties offer monthly property tax payments instead of two lump sums. A county’s fiscal body can adopt an ordinance creating a monthly payment plan, and even without one, the treasurer is required to accept partial payments.¹⁰ The payment period can run up to twelve months, starting as early as December 1 of the prior year and ending by November 30 of the current year.

If you’re approved for a monthly plan and make each payment on time in the amount the treasurer sets, your taxes are not treated as delinquent and no penalties apply.¹⁰ Fall short on a monthly amount and the standard penalty rules kick in on whatever balance remains unpaid. Ask your county treasurer whether a plan is available and how to enroll.

Two Situations That Change the Rules

Active-duty servicemembers get federal protection. Under the Servicemembers Civil Relief Act, unpaid property taxes and any liens filed to collect them can accrue interest at no more than 6 percent per year, and no additional penalties or fees may be charged on top of that. A county cannot sell a servicemember’s property at a tax sale without a court order finding that military service did not materially affect the ability to pay, and the court can stay the proceeding for the duration of service plus 180 days after discharge.¹¹

Bankruptcy also matters. Filing triggers an automatic stay that in most cases halts a county’s ability to proceed with a tax sale while the case is active, and delinquent property taxes may be included in a Chapter 13 repayment plan. The protection is not automatic in every situation; title disputes can complicate whether the stay applies, so anyone counting on bankruptcy to stop a tax sale should talk to an attorney before the sale date.

1
Department of Local Government Finance. Property Tax Due Dates
2
Indiana General Assembly. Indiana Code 6-1.1-24-1 – List of Real Property Eligible for Tax Sale
3
Indiana General Assembly. Indiana Code 6-1.1-24-2 – Notice of Tax Sale; Information Required
4
Indiana Gateway for Government Units. Tax Bill Look Up
5
Indiana General Assembly. Indiana Code 6-1.1-37-10 – Penalties for Delinquent Taxes; Amount; Application of Amounts Paid
6
Indiana General Assembly. Indiana Code 6-1.1-25-4 – Period for Redemption; Issuance of Tax Deed
7
Indiana General Assembly. Indiana Code 6-1.1-25-2 – Amount Required for Redemption
8
Indiana General Assembly. Indiana Code 6-1.1-25-4.6 – Tax Deed Petition
9
Indiana General Assembly. Indiana Code 6-1.1-24-7 – Tax Sale Surplus Fund
10
Indiana General Assembly. Indiana Code 6-1.1-22-9.7 – Property Taxes; Monthly Payments
11
Office of the Law Revision Counsel. 50 USC 3991 – Taxes Respecting Personal Property, Money, Credits, and Real Property