Tax Lien Certificates

A Directory of Tax Lien Certificate Sales Information

secure investment

Home | Site Map | Definitions | Real Estate Investing Book | over the counter | tax sale lists | FAQs

Mississippi Tax Lien Auctions or Sales are in August

Mississippi Tax Forfeited Land - Sold to State

Mississippi holds annual tax lien sales in August. Properties that are not purchased at the annual sale are forfeited or matured to the State if not redeemed during the two year redemption period. These “sold-to-state” properties are available with the chancery clerk.

The applicant must first file an application with all of the necessary information complete and the filing fee included. The Secretary of State's Office then contacts the county tax assessor for a current market value of the property and makes an investigation of the title. Once the tax assessor value is received, a recommendation of the offer price is made to the Governor's Office. Upon receipt of the Governor's approval, an offer letter is sent to the applicant. If the purchase money is paid by the applicant, a patent (or deed) is prepared, signed by the Governor and the Secretary of State, and sent to the applicant for filing in the chancery clerk's office.

The process normally takes about 90 to 120 days from receipt of the application to the issuance of the patent.

The state’s tax-forfeited property is customarily offered to the applicant at 50% of the current market value. The market value is determined by the tax assessor’s office in the county in which the property is located. The offer price may vary, depending on the condition of the property.

If the property is blighted, it may be offered at 25% of the value. Percentage estimations are compared to the amount of the back taxes through the current year. All offers made by the applicants are considered as well. Whichever of the amounts is greater is the amount for which the State will set the offer.

The application process will take a minimum of 60-90 days. For mail-in filings, the process is a paper process. Only status inquiries are handled over the telephone. All other processing is done in writing. However, with online filings, you may elect to receive paper or electronic correspondence at the time of your filing.

The following are ineligible to purchase tax-forfeited lands:

1.  Corporations (except a banking corporation holding a mortgage or deed of trust on the tax-forfeited parcel at the time it matured to the state, which mortgage is still in force and effect).

2.  Nonresident aliens may not purchase more than 320 acres for industrial purposes and 5 acres for residential purposes.

3.  Associations composed in whole or in part of nonresident aliens.

4.  Persons who have purchased 160 acres of tax-forfeited lands in the year in which the current application is made. (See Rule IV B. 2 for exceptions to this restriction.)


Learn how to buy Mississippi tax liens and deeds through the mail with Rogue Investor's Super List and audio teleconference.

The Rogue Tax Sale Superlist contains specific information and actual liens/deeds from Mississippi.

For more information...


Are you looking for detailed information for every state that sells tax lien certificates and/or conducts tax deed sales?

2003 - 2007, Copyright Tax Lien Certificates, all rights reserved