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Tax Sale Info


Index of Tax Sale Information


Tax Sale Basics

On March 15th of the current year, the County Auditor sets aside or certifies for tax sale parcels which have unpaid property taxes for the preceding five years. Properties certified for the tax sale (known as the "Final Tax Sale") are advertised in a paper of general circulation for 4 weeks prior to the sale date. The sale date is usually held on the 4th Thursday in May of the current year. However, the tax sale may occur anytime in May or June. For the exact date of the current year's tax sale, please contact the Auditor's Office at (801)-468-3381. All proceeds from the sale go to pay off the delinquent property taxes. Properties certified for sale may only be redeemed by paying the delinquent property taxes in the Treasurer's Office. Properties can be redeemed any time prior to the actual tax sale.For information on how to pay delinquent taxes, see the Treasurer's delinquent property info page.

The Final Tax Sale of unredeemed properties is held in the Salt Lake County Government Center's Council chambers at 8:30 a.m. on the tax sale date (see above). The Government center is located at 2100 South State, Salt Lake City, Utah. To understand how the tax sale works, please read the Official Tax Sale Procedures.

Tax Liens

Note: Utah State law does not permit the sale of tax liens or tax lien certificates. The Salt Lake County Auditor does conduct an annual tax sale of certain properties to pay back taxes, but the County does not maintain excess funds above the amount of taxes, penalties, interest and administrative costs related to the property subject to sale. For more information regarding the annual tax sale, please review the information found on this page. Also, for the relevant laws governing the tax sale, please review Title 59, Chapter 2, Part 13 of the Utah Code and Chapter 3.65 of Salt Lake County's Code of Ordinances.

Properties not purchased at the tax sale become the property of Salt Lake County, and can only be sold for fair market value - not for the amount of the back taxes. Most of these parcels are small, irregularly shaped, or landlocked parcels which can only be used by adjoining property owners. These are not sold to the public, but only to the adjoining property owners. Parcels which are large enough to be used independently, and which are not wanted by the County, may be advertised and sold to the public.

Bidder Registration

Any party wishing to bid on property offered for sale must register in advance and may be required to submit a written, sealed first bid accompanied by certified funds for an amount of not less than the tax, penalty, interest and costs on the desired property.  

Auction Objective

The bid process is designed to collect the delinquent taxes while protecting as much value as possible to the record fee owner.

<%--Bidder: a natural person, husband and wife, or licensed business entity.
Bidding down/up: bidding down the portion of the property that the bidder would receive and still pay the taxes.
Bidding Steps:
Bid Sheet: the document the successful bidder signs at the tax sale to complete the sale.
Unreasonable Diminution:
Bidder Registration: the form a bidder signs at the beginning of the sale that collects name, address, and

--%>

Auction & Bidding Procedures and Rules

  1. Some parcels are only sold as a full parcel. This is the case where there are economic, nuisance or cloud only issues, there is a public interest to not divide, or unreasonable diminution would result. In these cases, parcels are offered in three steps. First, the owner is allowed to redeem at any time prior to final announced bid acceptance and sale. Second, adjoining property owners are given preferential opportunity to make a bid. Lastly, the full parcels are offered to remaining bidders.
  2. Strips of property and Rights of Way are offered at full parcel bid at increasing amounts of money.
  3. Bids may be withdrawn only before the next bid or the Auditor's announcement and recognition of the bid as a final successful bid.
  4. No bid can be made for less than the total accrued taxes, interest, penalties, costs and all accrued assessments and charges that have been certified as a lien against the property.
    5. The bidder must first bid for the full parcel. Subsequent bids must be for less property area and value until smallest portion is sold.  
  5. Bids may not unreasonably diminish the value of the remainder of the parcel. Consequently, unacceptable bids include those for perimeter portions that land-lock or deny access to the remainder. The remainder of the parcel is retained by the record fee owner free and is clear of tax liability.
  6. All bids must be clearly understandable and must be reducible to technically correct metes and bounds legal description.
  7. All bids are accepted conditionally and require acceptance by the Salt Lake County Council subsequent to the sale.
  8. The Auditor may substitute an area when there is a violation of the unreasonable diminution rule or there is insufficient legal description on the bid to convey title.
  9. All properties not withdrawn, redeemed or for which no bid is offered are “struck" to the County for non-payment of tax and fee title ownership is conveyed to Salt Lake County.
  10. Collusive bidding is prohibited.
  11. Bidding remains open until minimum bids of one square foot or 1% interest is bid at a time.  Bidding may be halted at the discretion of the Auditor.
  12. Sixty second rule on each bid rejection allowance for additional time of bid is rejected as unacceptable.
  13. Bid sheets must be completed and money paid immediately following final acceptance.
  14. The County offers no warranties, assertions, legal opinions, or advise regarding the property. The saying “Caveat Emptor" applies; the buyer must beware, understand their purpose, and will bid at his or her own risk.

Infomercial Form Letter Questions and Answers

From time to time the Auditor's Office receives infomercial based form letters asking the following questions. Following is a summary of those questions with answers.

  1. What is the date, time, and location of your next tax sale? See Tax Sale Basics.
  2. When, where, and how are your tax sales advertised? See Tax Sale Basics. Properties scheduled for tax sale can also be seen on the Listing of Certified and Unredeemed Tax Sale Properties.
  3. How and when do I register for your tax sale and is there a registration fee? Registration takes place near the Council chambers the morning of the sale. This includes the bidder providing their name, address and phone number. Registration may include a requirement that bidders submit bid funds in advance. (See bidder registration.) There is no registration fee.
  4. What types of payment methods are required at the sale? Cash or certified funds.
  5. Is payment in full required on the day of the sale? Payment must be tendered immediately after being declared the successful bidder. Failure or refusal to submit funds will result in the bidder being banned from both further bidding and participation in future tax sales.
  6. Does the County offer a financing program? No.
  7. What type of document is issued at the sale? The successful bidder gets a receipt at the date of the sale. A tax deed is issued later and includes the successful bidder's name and address, the property's legal description, and the amount paid.
  8. Once a property is acquired through your tax sale, is there a redemption period before one can take possession? There is no redemption period.
  9. Do you allow absentee bidding? No.
  10. What happens to the properties that do not sell at the auction and can they be purchased directly from the County? If the property is not sold, the County becomes the owner. An individual interested in purchasing the property can go to the County's real estate department and inquire about it.
  11. Where can I find a current list of properties available for purchase? Please see the list of currently certified and unredeemed properties . Please note that some of these properties may be redeemed prior to the “Final Tax Sale." Consequently, only on the day of sale will the list be accurate. Properties are only available for sale on the day of the sale.
  12. Can you place me on your tax sale mailing list? There is no tax sale mailing list.
  13. If we end up with a property, does the county handle the foreclosure process? No.