Last Updated on April 20, 2026
What is Over‑the‑counter (OTC) tax deed land? After a county holds a tax‑deed auction, some parcels remain unsold and are then placed on a list and offered directly to the public. This can feel like a treasure hunt, but if you want to learn more, we’ll cover what it is and how this process works.
Because there is no bidding war, the opening price is often just the back taxes or the county’s minimum bid. In the video above, we explore five places where bargain hunters can find land deals. This provides practical guidance, using information from county and state sources to help you start your own search.
Table of contents
What is OTC tax deed land?
A tax deed is a document that transfers ownership of real property from the county to a purchaser when property taxes remain unpaid. Under Florida law, if no one bids on a parcel at the tax‑deed auction and the certificate holder does not pay the costs of resale or the amounts due for issuance of the deed, the clerk enters the land on a list of “lands available for taxes”. After 90 days, anyone can purchase the property for the opening bid. Other states have similar processes: unsold parcels may go to a repository sale, land bank, or state land inventory. These parcels are often available at deep discounts because the county wants to return them to the tax rolls and avoid maintenance expenses.
Top locations for where you can find them
Below is a high‑level overview of five promising regions. The table summarises how each county or state handles OTC sales and what makes them attractive.
| Location/state | How OTC tax deed land work | Example of deals & features |
| Volusia County, Florida | After a tax-deed sale, the county places any unsold parcels on the “lands available for taxes” list. According to Florida statutes, anyone can purchase these parcels after a waiting period of 90 days. | The list is updated regularly. Many parcels are vacant lots under US$2,000, but be cautious of potential high back taxes on demolished properties. |
| Buyers need to pay the opening bid along with any accrued taxes and fees. They must make the payment using a cashier’s check or money order. | ||
| Wayne County, Pennsylvania | Unsold parcels from judicial tax sales go into a Repository list. The county conducts public repository sales every quarter in February, May, August, and November, with the starting bid set at the total costs accrued on each property. | Bidders actively compete in auctions for parcels priced from hundreds to thousands of dollars. Buyers must pay in full on auction day, and they will receive their deeds within 45 to 60 days. |
| Repository sales are in person and have limited competition, giving local bidders the chance to buy properties free and clear of liens. | ||
| Shelby County (Memphis), Tennessee | When individuals do not purchase properties at a tax sale, the county buys them instead. After the redemption period, which lasts one year for properties that have been delinquent for five years or less, the county transfers unredeemed parcels to the Shelby County Land Bank. | Land Bank listings feature a variety of vacant lots and houses, with prices ranging from a few hundred dollars to several thousand. Buyers can find sizable parcels, such as a 1.5-acre lot in Memphis, available for under US$1,000.. |
| Tennessee’s redemption law shortens the redemption periods for older delinquencies. Buyers of properties from the Land Bank acquire them mortgage-free, but must check for any existing code enforcement liens before purchase. | ||
| Maricopa County, Arizona | After tax-deeded land auctions, the Treasurer’s Office offers parcels that received no bids over the counter. Interested buyers submit a parcel offer form directly to the office. If no competing bids come in, the Treasurer forwards the offer to the Board of Supervisors, who will either approve or reject it. Once the Board approves, the county issues a quitclaim deed within about two weeks. | Maricopa’s list features unusual parcels created by survey errors, which range from large tracts to narrow strips and easements. Buyers can submit offers below the total back taxes; however, the county typically favors higher bids at board meetings. |
| All parcels, including OTC tax deed land, are sold as-is, and we do not guarantee their suitability. Before making an offer, you must verify access and zoning. | ||
| La Paz County, Arizona | The county accepts offers on tax-deeded properties following a bid sale. Interested parties need to submit a parcel offer form. The Board of Supervisors reviews these offers at a public meeting and either approves the highest offer or rejects all of them. Once approved, the clerk issues a quitclaim deed. | Many parcels are remote desert land with low assessed values. Deals may start as low as a few hundred dollars, but buyers must check for legal access and confirm there are no environmental issues. |
| Like Maricopa, the county sells parcels as is and can reject any offers. It’s a good idea to consult a title company or attorney before proceeding. | ||
| Mississippi (state‑wide) | The Secretary of State’s Public Lands Division manages tax-forfeited lands, which individuals and corporations can purchase online. The application process takes 60–90 days, with parcels typically priced at 50% of market value and blighted parcels at 25%. Non-resident aliens can buy up to five acres for residential use. | The inventory spans every county and includes rural and urban lots. Prices vary but can be far below private‑market values. |
| The state evaluates applications, and the greater amount between the percentage of market value or the amount of back taxes sets the offer price. Additionally, some counties impose limits on what out-of-state buyers can purchase. | ||
How to research and buy OTC tax deed land?
Even though OTC properties can be cheap, due diligence is essential. When you come across a parcel that looks like a bargain, it could be landlocked, carry unpaid taxes, or be zoned in a way that hinders your exit strategy. Before you send money, follow this checklist:
- Confirm ownership and title
Check the county recorder’s records to verify that the county (or state) legally owns the property and that the deed type (tax deed or quitclaim) is acceptable. For larger deals, consider a professional title search.
- Verify zoning and permitted uses
Contact the county planning department to confirm zoning and permitted uses. Don’t rely on online descriptions; land may be zoned agricultural even if it is advertised as residential.
- Check legal access
Make sure the parcel has legal, year‑round access via a public road or recorded easement. Remote or landlocked parcels may require obtaining an easement, which can be costly.
- Investigate back taxes and liens
Ask the county treasurer if there are unpaid taxes or other liens (e.g., code enforcement, HOA, grass‑cutting fees). Hidden debts can erode profits.
- Assess environmental risks
Review FEMA flood maps and other environmental records. Land in flood zones, wetlands, or near contamination may be impossible to build on.
- Check utilities, topography, and boundaries
Confirm the availability of utilities, including electricity, water, and sewer. Verify the parcel’s size and boundaries by using plat maps or surveys, and actively study the topography and soil conditions. Be aware that steep slopes or poor soil can significantly increase development costs.
By following these steps, investors can avoid surprises and ensure that a low purchase price turns into a profitable deal.
Key Takeaways
- OTC tax deed land offers discounts: When properties fail to sell at tax‑deed auctions, county or state governments list them for sale at the amount of back taxes and fees. After a waiting period, anyone can purchase them.
- Location matters: Volusia County (FL) and Wayne County (PA) update their lists regularly; Shelby County (TN) transfers unredeemed parcels to a Land Bank after a one‑year redemption period. Arizona’s Maricopa and La Paz counties accept offers on unsold tax‑deed parcels, and Mississippi offers tax‑forfeited properties at a significant discount.
- Due diligence is critical: Land may be landlocked, in a flood zone, or have hidden liens. Investors should research title, zoning, access, taxes, and environmental issues before purchasing.
FAQ
“OTC” stands for over‑the‑counter. In tax‑deed investing, it refers to parcels that did not sell at auction and are offered directly to the public. Florida statutes, for example, allow anyone to purchase such parcels for the opening bid after 90 days.
Most counties publish lists of unsold tax‑deed parcels on the clerk’s or treasurer’s website. In Volusia County, the Clerk of Court lists “lands available for taxes” and provides files for each property. Wayne County’s Tax Claim Bureau holds repository sales and advertises dates and lists on its website. States like Mississippi offer a tax‑forfeited inventory through the Secretary of State’s website.
Yes, but some states impose restrictions. In Mississippi, non‑resident aliens are limited to buying no more than five acres for residential purposes or 320 acres for industrial development. Always check the county or state rules before submitting an offer.
The redemption period is the time the original owner can pay back taxes and reclaim the property. In Tennessee, the redemption period ranges from 1 year to as little as 30 days, depending on how long the taxes have been delinquent. Once the period expires, unsold properties may be transferred to a land bank.
No. Although prices are low, buyers assume all risks. Counties and states sell these properties “as is” with no warranties. Profitability depends on location, access, demand, and the buyer’s ability to perform due diligence and market the property.
