May Tax Sale
Utah County sells properties with five years of delinquent property taxes at an online auction held annually on the third Thursday of May.
About the Tax Sale
Any property that is not redeemed by March 15th, four years after it became delinquent, can be listed for sale by the county in the annual Tax Sale. Utah County's sale usually happens on the third Thursday of May.
Properties become delinquent after November 30th each year for not paying taxes. Properties in the Tax Sale will be at least five years delinquent, which means they've had at least five years of unpaid taxes. A property can be listed even if only one year of taxes is still owed. The sale follows state laws and county rules (see Policies and Procedures).
Once the tax sale list is published on the Property List page, it is updated in real-time. Properties that are redeemed or removed will automatically disappear from the online list. The tax sale list will also be published as an ad in a local newspaper for four weeks before the sale. Individuals interested in participating should review the information on the “Policies and Procedures” link listed below.
Important Dates
Thursday, April 22, 2027 — Property List Live
Friday, May 14, 2027 — Auction List Posted to PublicSurplus.com
Thursday, May 20, 2027 — Bidding Opens
9:59 am — deadline to redeem a property from the sale.
10:00 am — online bidding opens for all properties.
Thursday, May 27, 2027 — Bidding Closes
12:00 pm — auctions will begin to close. Auctions will have staggered close times. Auctions also automatically extend if any bid is placed in the last five minutes.
Unsold properties will be struck off to Utah County if no bid is offered before the auction closes and the auction has not been extended for additional days.
Property List
Property listings are posted starting four weeks before the sale. Each entry carries the payoff amount, parcel number, tax district number, current owner and mailing address, and links to the property's information page and its location on the county parcel map.
Tax Sale Results
Tax sale results are listed by year below from the past 10 years and are archived for informational purposes. These lists will not be made public until all sales are ratified by the Utah County Commission, typically 45 to 90 days after the sale date. Protests filed by former property owners may delay ratification beyond 90 days. Partial lists will not be posted; all protests must be resolved, and pending sales ratified before the full list is published.
Tax Sale Forms
Temporary Removal Request
For owners of record of a parcel listed in the May Tax Sale who wishes to request a temporary removal of the parcel from the sale for one year. Submit this form to the Utah County Tax Administration Office no later than May 1st to ensure timely review.
Preferred Bidder Application
For individuals who own property adjacent to a parcel on the Tax Sale and may qualify for preferred bidder status. This form must be completed and returned to the Utah County Tax Administration Office at least 14 days prior to the sale date.
Protest of Tax Sale
For owners of record or individuals with a recorded interest in a parcel sold at the May Tax Sale who wish to protest the sale. This form must be filed with the Utah County Commission within 30 calendar days from the sale date. Copies of the protest must also be filed with the Utah County Attorney and the Utah County Auditor Tax Administration, in accordance with Utah County Ordinance 3.04.110 Procedures for Contesting Bids and Sales.
Frequently Asked Questions
Delinquent property listings are published in a newspaper of general circulation for four weeks prior to the sale. Public notices are published in The Daily Herald in mid to late April, depending on the exact date the sale is held in May, and appear in weekend editions. The list is also published on this site with links to each property's information page.
Interested buyers should review all documents recorded against a property as part of their research. See the property list 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 property must pay the Utah County Treasurer in certified funds for the total delinquent amount, including taxes, interest, penalties, and administrative costs.
Property may only be redeemed up to the time of the sale. Once the auction has started, no redemption can be made, and Utah State law does not allow a post-sale redemption period. See the policies and procedures page for more information.
Utah County does not offer, nor will it consider, any request for financing on behalf of a winning bidder. The winning bidder on a parcel must pay the full amount of the final bid through the online auction vendor within the time period and by the method required, usually wire transfer. Any parcel not paid for within the time required may be re-offered for sale, struck to Utah County, or held for sale the following year. See the policies and procedures page for more information.
Utah Code 17-60-505 does not permit the sale of tax liens or tax lien certificates. In accordance with Utah Code 59-2-1351.1, successful bidders are provided with a recorded tax deed, which is similar to a quit claim deed. Tax deeds are issued and recorded only after the sale and after all accepted bids have been ratified by the Utah County Commission, usually 60 to 180 days after the close of the sale.
That waiting period allows any protest of the sale to be filed and decided before ratification. Tax deeds are issued in the name of the winning bidder as listed on the bidder registration; individuals and businesses may both register to bid.
Under County Ordinance 3.04.140, properties sold during the annual real property tax sale are 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.
The county likewise makes no warranties or representations as to whether a property is buildable or developable, whether it complies with applicable zoning regulations, whether it is habitable or in any particular condition, or as to the accuracy of the assessment or of the description of the real estate or improvements on it.
Any bidder who wishes to understand exactly what a tax deed conveys for a specific property must consult their own legal counsel or title company. No employee or elected official of Utah County can provide legal or non-legal advice related to the tax sale, and any information given by phone, mail, or email beyond the scope of the tax sale procedures is the unqualified personal opinion of the individual, not the county's position.
All unsold properties become the property of Utah County and are managed by the Public Works Department. There is no formal process for purchasing a property that went unsold, and the county does not offer any “over the counter” property sales to the general public. The public auction is the only venue the county offers to buyers with no qualifying interest in a property.
To inquire about a specific unsold property in which you have a qualifying interest, 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; the offer is then forwarded to the Utah County Commission for approval.
For a list of properties that went to auction but did not sell, run a kind of instrument search on the Utah County Land Records system and type “ATD” in the search box.