May Tax Sale

Delinquent property listings are published in a newspaper of general circulation for 4 weeks prior to the sale. Public notices will be published in either The Daily Herald, Deseret News, or Salt Lake Tribune starting in mid to late April depending on the exact date the Tax Sale is held in May. The notices will appear in either the Thursday, Friday or Sunday editions. The list is also published on the county website with links to each properties' information page. It is highly recommended that interested buyers go to each property's information page and review all documents recorded against the property as part of their research.

See the List of Properties page for more information.

Delinquent property may be redeemed on behalf of the owner of record by any person at any time prior to the Sale. A person redeeming the delinquent property must make payment in certified funds to the Utah County Treasurer for the total delinquent amount including taxes, interest, penalties and the administrative costs. Property may only be redeemed up to the time of the sale. Once the auction has started, either live or online, no redemption can be made. Utah State law does not allow for a post sale redemption period.

See the Tax Sale Procedures page for more information.

Utah County does not offer nor will it consider any request of financing on behalf of a winning bidder. The winning bidder on a parcel must pay the full amount of the final bid to Utah County Treasurer's office or through the online auction vendor within the time period required. Any parcels not paid for within the time required may be offered for sale at a later date.

The Utah County Treasurer’s office located at 100 E Center St, Suite 1200 in Provo, which is located on the first floor of the Utah County Administration building. Utah County ordinance limits acceptable methods of payment to for properties purchased at the sale to cash, certified check, money order, or other form of payment as authorized by the Utah County Auditor.

See the Tax Sale Procedures page for more information.

Utah State Statute 13-50-337 does not permit the sale of tax liens or tax lien certificates. In accordance with Utah State Statute 59-2-1351.1 successful bidders will be provided with a recorded tax deed, which is similar to a quit claim deed. Tax deeds will only be issued and recorded after the sale and all accepted bids have been ratified by the Utah County Commission, usually between 60 to 180 days after the close of the sale.

This waiting period allows for any protest of the sale to be filed and decided prior to the ratification of the sale by the County Commission. Tax Deeds will be issued in the name of the winning bidder as listed on the bidder registration. Individuals or businesses may register to bid at the sale.

See the Tax Sale Procedures page for more information.

County Ordinance 3.04.140 Disclaimers by the County with respect to Sale Procedures and Actions. (a) Properties sold during the annual real property tax sale shall be conveyed by Tax Deed. This form of deed is not a warranty deed. The County makes no representations as to the title conveyed, nor as to the purchaser's right of possession of the property.

Similarly, the County makes no warranties or representations as to whether the property is buildable or developable, nor does the County make any representations regarding whether the property complies with applicable zoning regulations. The County does not warrant or represent that any property purchased during the Tax Sale is habitable or in any particular condition. The County also makes no warranties or representations regarding the accuracy of the assessment of the property or the accuracy of the description of the real estate or improvements thereon.

Any bidder who wishes to understand exactly what will happen when a Tax Deed is issued by the county for a specific property must consult their own legal counsel or title company. No employee or elected official of Utah County can provide any type of legal or non-legal advice related to the tax sale.

Any information given by phone, mail, or email that conveys information beyond the scope of the procedures of the tax sale will be considered the unqualified personal opinion of the individual and does not officially represent the county's position.

All unsold properties become the property of Utah County and are managed by the Public Works Department. Currently, there is no formal process for purchasing property that was unsold at the May Tax Sale, and the county does not offer any type of 'over the counter' property sales to the general public. The public auction is the only venue offered by the county for the purchase of property by individuals with no connection or qualifying interest* in the property. Individuals looking to purchase 'investment' properties must attend the Tax Sale and bid on the properties they are interested in.

If you would like to make an inquiry about a specific unsold property, in which you have a qualifying interest*, you must contact the Public Works Department at 801-851-8600. The Public Works Director may entertain legitimate offers to purchase unsold tax sale properties for a reasonable value including all taxes and other costs related to the property. This offer would then be forwarded to the Utah County Commission for approval.

If you would like to see a list of properties that went to auction but did not sell you may go to the Utah County Land Records system to do a Kind of Instrument search. At this page, type "ATD" in the Kind of Instrument (KOI) Search box.

*Qualifying interest is defined by Utah County as an individual who owns or will own property that abuts, borders, or in some way is connected to the property that is owned by the county.