Jones v. Flowers
2006Established the requirement for the state to take additional reasonable steps to provide notice if a certified letter is returned unclaimed.
AR
Arkansas
Tax Deed
Arkansas is a tax deed state where the Commissioner of State Lands auctions tax-delinquent properties to the highest bidder. As of July 1, 2023, all sales are final at the time of the auction, with no post-sale redemption period. Bidders receive a limited warranty deed and must typically pursue a quiet title action to obtain marketable title.
| Upcoming auctions | 0 |
| Counties covered | 75 |
| BS&A municipalities | 5 |
| Scored properties | 0 |
| Last updated | Apr 15, 2026 |
Quick facts
- Sale type
- Tax deed
- Redemption period
- None post-sale
- Sale frequency
- Annual per county
- Minimum bid
- Taxes, penalties, interest, costs
- Deed type
- Limited Warranty Deed
- Bidder deposit
- None
- Payment method
- Check, card, money order
Statutory framework
| Sale Type | Tax Deed |
| Redemption Period | As of July 1, 2023, there is no post-auction redemption period. Owners may only redeem property by paying all delinquent taxes, penalties, interest, and costs by 4:00 p.m. on the last business day prior to the auction. |
| Penalty / Interest | Delinquent taxes accrue a 10% simple interest rate per year of delinquency, plus a 10% penalty (minimum $1.00). These charges begin accruing on October 16 in the year of delinquency. |
| Jurisdiction Type | County |
| Jurisdiction Count | 75 |
| Typical Sale Month | Summer and fall |
| Assessor Portal | https://www.datascoutpro.com |
| GIS Portal | https://arlands.cosl.org |
| Tax Portal | https://www.cosl.org |
Sale mechanics
Auctions are primarily in-person public events managed by the Commissioner of State Lands, with unsold properties moving to an online system after 30 days. Bidders must register with a U.S. government-issued ID. The minimum bid equals the total delinquent taxes, penalties, interest, and costs. Full payment is required at the time of sale via check, money order, or card; cash is not accepted.
Post-sale obligations
Winning bidders receive a Limited Warranty Deed. It is recommended to avoid significant property improvements until the 90-day litigation period expires. Investors often pursue a quiet title action to obtain marketable title, as the state does not guarantee it and sales can be set aside for improper notice.
Quiet title cost estimator
Estimate attorney and court costs for clearing title after a Arkansas tax deed purchase.
Estimated cost$4,500
Timeline7 mo.
Notable counties
Key Arkansas counties for tax deed investors.
Pulaski County
Contains the state capital and typically features high sale volume.
Washington/Benton Counties
High-growth areas in Northwest Arkansas with significant investor interest.
Recent statutory changes
- Act 241 of 2023 eliminated the post-auction redemption period; Act 173 of 2023 imposed a 10% penalty for returned payments.
How to bid at a Arkansas tax deed auction
Step-by-step process for participating in Arkansas tax deed sales.
- 1
Research
Review the list of properties on the COSL website and use GIS tools to verify location and data.
- 2
Due Diligence
Perform a title search and physical inspection to identify potential liens, environmental issues, or occupancy.
- 3
Registration
Complete the required registration process and ensure you have a valid U.S. government-issued ID.
- 4
Auction Attendance
Be present at the scheduled time and location to place oral bids on desired parcels.
- 5
Payment
If you win, tender the full payment immediately via check, money order, or credit/debit card.
Applicable statutes
Primary statute sections governing tax deed sales in Arkansas.
Certification of tax-delinquent land to the Commissioner
Procedures for the sale of tax-delinquent property
Notice requirements and redemption rights
Marketability of property sold at tax sales
Notable case law
Landmark court decisions affecting Arkansas tax deed investors.
Tyler v. Hennepin County
2023Impacts the constitutionality of states retaining excess proceeds from tax sales, which is a subject of ongoing litigation.
Frequently asked questions
Common questions from Arkansas tax deed investors.
- There is no post-sale redemption period. Per Act 241 of 2023, the right to redeem ends at 4:00 p.m. on the last business day before the auction.
- While not strictly required to hold the deed, a quiet title action is usually necessary to obtain marketable title required for title insurance or future sales.
- The primary risk is that the sale may be set aside if the Commissioner failed to provide proper notice to all interested parties, such as mortgage holders or heirs.
- If a court declares the deed void due to improper notice or other legal defects, the purchaser is entitled to a refund of the purchase price, but not interest or costs of improvements.
- Auctions are held in-person in the county where the property is located, managed by the Commissioner of State Lands. Unsold properties are later offered via an online auction system.
- Yes, but the state does not guarantee the condition, access, or existence of the property. Bidders accept all physical and legal risks associated with the parcel.
How does Arkansas's redemption period work for tax deed purchases?
Do I need a quiet title action after an Arkansas tax deed purchase?
What title risks should an Arkansas tax deed buyer know about?
What happens if the former owner challenges an Arkansas tax sale?
How are Arkansas tax deed auctions typically conducted?
Can I inspect properties before bidding at Arkansas tax sales?
Title Risk Flags
Limited Warranty Deed provides no guarantee of marketable title; improper notice to interested parties is the most common cause for sales being set aside; certain liens may survive the sale.
Data sourced from public state statutes, county recorder offices, and AuctionSift's proprietary county monitoring network. Updated weekly.