🔴 Ohio Tax Sale Properties 2026
Ohio's tax sale process under ORC Chapter 5721 involves a multi-stage system. Properties with unpaid taxes go through county foreclosure proceedings and are sold at Sheriff Sales. Properties that do not sell may be forfeited to the state and eventually transferred to county land banks or offered at forfeiture sales. Ohio's county land bank system is one of the most developed in the United States, particularly in Cuyahoga (Cleveland), Franklin (Columbus), and Hamilton (Cincinnati) counties.
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Updated daily from official county sources · 2026
How Tax Sales Work in Ohio
County treasurers certify delinquent properties for foreclosure after 1 year of delinquency. The case goes to the county Board of Revision or common pleas court. Properties are sold at Sheriff Sales by the county sheriff, typically at the courthouse. Properties that do not sell or are abandoned may be declared forfeited and offered through the state forfeiture process or to county land banks.
Ohio county treasurers certify properties to the county auditor after 1 year of delinquency. The auditor may then pursue foreclosure through the county Board of Revision (expedited administrative foreclosure) or common pleas court (judicial foreclosure). ORC Chapter 5721 governs the process. The Board of Revision process is typically faster, taking 3 to 12 months from start to Sheriff Sale.
After the county obtains a foreclosure judgment (either through the Board of Revision or common pleas court), the court issues an Order of Sale directing the county sheriff to sell the property at public auction. The sale must be advertised in a newspaper of general circulation in the county for 3 consecutive weeks.
Ohio Sheriff Sales are typically held at the county courthouse or online (many Ohio counties now use Realauction.com or similar online platforms). Bidding opens at two-thirds of the appraised value (the statutory minimum for a first offering). If the property does not sell at two-thirds, a second sale can be held with no minimum bid. Properties are sold as-is. A $5,000 deposit is typically required on the day of sale.
If no bid meets the two-thirds minimum at the first Sheriff Sale, the property is relisted. At the second offering, the property can be sold with no minimum bid — the highest bid wins regardless of amount. This creates opportunities for investors to acquire properties at very low prices. Confirm with the specific county sheriff's office whether a property is a first or second offering.
Properties that go through foreclosure but remain unsold, or properties abandoned with severe delinquency, may be declared forfeited to the state of Ohio under ORC 5723. Forfeited properties are first offered to the municipal corporation or township, then to county land banks (Community Development Land Corporations), and finally to the general public at county auditor forfeiture sales. After 1 year of forfeiture, the state can move to deed the property to the county.
After winning a Sheriff Sale and paying the full amount, the court confirms the sale and the sheriff issues a deed. Engage an Ohio real estate attorney to review title. Note that certain IRS federal tax liens survive Ohio Sheriff Sales (120-day redemption). For properties purchased through forfeiture sales, the county auditor issues a forfeiture deed. Ohio deeds from tax sales do not carry warranties — title insurance and potentially a quiet title action may be needed for resale.
Investor Tip
Ohio's county land banks (Community Development Land Corporations) sometimes sell or donate properties for redevelopment. Reach out directly to land bank offices in Cuyahoga, Lucas, Montgomery, and Summit counties for opportunities that never appear at public auction. For Sheriff Sales, research carefully — Ohio Sheriff Sales often sell properties with existing tenants, back utility bills, and outstanding code violations.
Ohio Tax Sale FAQ
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