Over the counter tax liens: what you buy and what to check

Over the counter tax liens are unsold tax liens bought from the government holder, with no auction. "Over the counter" is investor shorthand, not a statutory term. The statutes use other words. Florida says a certificate that is not purchased is "struck to the county," and a later purchase is a "county-held tax certificate." The District of Columbia says the property was "bid off in the name of the District," and that the Mayor may "assign" the certificate. Arizona says the treasurer shall "assign to the state" a lien that gets no bid. Alabama's Department of Revenue page describes "state-held" tax delinquent property. This is not legal advice. The sources at the end were reviewed on September 26, 2026. That retrieval date is not the date a county published its instructions. Each rule below applies only to the jurisdiction named.

• State rules on the education pages
• Florida tax sale and interest guide
• Florida county tax certificate resources
• Palm Beach county-held certificate research
• Why undated county data breaks later

What an over the counter tax lien is

The mechanism is an unsold lien. Florida Statutes § 197.432(6) (2026) says that if a certificate is not purchased, it shall be struck to the county at the maximum rate of interest allowed by chapter 197. Arizona Revised Statutes § 42-18113(A) says that if there is no bid, the county treasurer assigns the property tax liens remaining unsold to the state and issues a certificate of purchase to the state. OCC Bulletin 2004-39 says the laws governing the redemption and transfer of tax lien certificates vary among states and municipalities. That is why the shared name tells you little. It does not set the price, the clock, or whether you receive a certificate, an assignment, or a deed.

Same idea, different statute

Read the subsection that names the purchase, then the office page that says how that office sells it. Do not copy a Florida date onto a District assignment, or an Alabama deed onto a Florida certificate.

Florida: county-held certificates

Florida Statutes § 197.4725 (2026) is the purchase rule for a county-held tax certificate. Subsection (1) says any person may purchase one at any time after the certificate is issued and before a tax deed application is made. The purchaser pays the tax collector the face amount plus all interest, costs, and charges or, subject to section 197.472(4), the part described in the tax certificate. This article does not restate section 197.472(4). Subsection (2) calculates the interest earned at 1.5 percent per month, or a fraction thereof, to the date of purchase. Subsection (3) sets a tax collector fee of $6.25 for each county-held tax certificate purchased. Subsection (4) says the section does not apply to collections relating to fee timeshare real property under section 192.037. Subsection (5) lets the tax collector use electronic means to make certificates known and to complete the purchase, and to charge a reasonable fee for those electronic services. Subsection (6) says the new certificate's face value includes all sums paid to acquire it from the county, including accrued interest and charges paid under the section. The date the county-held certificate was issued is the date for determining when an application for tax deed may be made. The date the new certificate is purchased is the date for calculating the interest or minimum interest due if the certificate is redeemed.

Section 197.432(4) is a separate limit. A tax certificate representing less than $250 in delinquent taxes on property granted a homestead exemption for the year those taxes were assessed may not be sold at public auction or by electronic sale. It must be issued to the county at the maximum rate of interest allowed. Section 197.4725 or section 197.502(3) may not be invoked if the homestead exemption is granted to the person who received it for the year the certificate was issued, unless the certificates and accrued interest represent $250 or more. Where this article says "the maximum rate allowed by chapter 197," that is the statute's phrase. It is not a restated percentage.

State redemption, interest, and deed-application rules beyond these subsections belong on the Florida education page and the Florida county resource pages. Keep annual-auction, county-held, and tax-deed research separate.

• Florida education page
• Florida tax certificate resources

District of Columbia: bid-off liens assigned by the District

D.C. Code § 47-1353(a)(1)(A) says that if real property has been bid off in the name of the District and a certificate of sale has been issued, the Mayor may assign that certificate upon payment of the amount for which the real property was bid off, plus interest thereon to the date of the assignment. The same clause says the one-year period under § 47-1355 commences from the date of assignment. Section 47-1355(a)(1) says a certificate of sale shall be void if an action to foreclose the right of redemption is not brought within one year from the date of the certificate of sale. Read with the assignment clause, that one-year period runs from the assignment date. Section 47-1355(b) says that if the certificate becomes void, the purchaser's right, title, and interest in the real property cease, and all monies paid by the purchaser are forfeited to the District. The property is deemed to have been bid off in the District's name as if the assignment had not occurred.

The DC Office of Tax and Revenue page, opened September 26, 2026, describes an over-the-counter sale of liens presented but not sold to third-party purchasers at the annual real property tax sale. Purchases are online Monday through Friday, excluding holidays, from 8 a.m. to 3 p.m. Payment in full of the bid-off lien amount is due the same day. Block-out periods apply around the scheduled annual, first-come-first-serve, and discount tax sale events, at the Office of Tax and Revenue's discretion. The page says a tax lien purchaser "acts at their own risk." This is the clearest example here of a clock that starts on the day you buy. There is no District of Columbia education page on this site. Use the code sections and the Office of Tax and Revenue page.

Arizona: liens assigned to the state

Arizona Revised Statutes § 42-18113(A) says that if there is no bid, the county treasurer assigns the unsold property tax liens to the state and issues a certificate of purchase to the state. Section 42-18122(A) says the treasurer shall sell, assign, and deliver that certificate to any person who pays the whole amount then due under the certificate, including interest, penalties, and charges, and in addition the entire amount of subsequent taxes assessed on the property. Subsection (B) says the treasurer shall collect an assignment fee of not more than ten dollars. The Arizona education page already covers foreclosure timing for an original certificate and for a subsequent certificate acquired by assignment. This article does not restate that timing.

• Arizona education page

Alabama: state-held property

The Alabama Department of Revenue page, opened September 26, 2026, is the source for this example. You may request a price quote for state-held tax delinquent property by submitting an electronic application. Once the quote is processed, you are given 10 calendar days from the date on the price quote to remit payment, and the remittance must be postmarked no later than the 10th calendar day. If the state has held a tax sale certificate less than three years, the purchaser is issued an assignment of the certificate. If the state has held the tax sale certificate over three years, a tax deed is issued. The page says neither an assignment nor a tax deed gives the holder clear title to the parcel, and that it is advisable to consult an attorney. This article does not cite Alabama Code sections. Those sections were not opened for this page.

• Alabama education page

Why a lien is still on the list

The list tells you that nobody bought the lien at the sale. It does not tell you why. Section 197.432(6) records that a Florida certificate was not purchased and was struck to the county. Section 42-18113(A) records that an Arizona lien received no bid and was assigned to the state. The District's page says the liens were presented but not sold to third-party purchasers at the annual sale. None of those records states a reason for a particular parcel. A guess about condition, title, or the owner is an assumption until a named record supports it. These sources do not give a share of unsold liens that are later redeemed. Use the tax lien due diligence checklist for the property. A missing reason is an unresolved check, not a clean result.

• Tax lien due diligence checklist

Before you buy: checks for an unsold lien

Every check has four parts. The question is what you still do not know. The record and the office are where that answer lives. The evidence to save is the source URL, the retrieval date, and the certificate or quote number when one is printed. The outcome is pass, fail, or unresolved. A missing value is an unresolved check, not a clean result. Do not substitute the date you saved a file for the date the county published it.

Is the list official and current?

A downloaded list is not availability. The Palm Beach County Tax Collector page, opened September 26, 2026, suggests that buyers confirm the status of a county-held certificate by email before purchase. The Sarasota County Tax Collector page says that when a purchase request arrives, the office acknowledges it, verifies availability, and then emails the amount to wire.

• Question: Is this the office's current list, and has that office confirmed this item is still for sale?
• Record and office: the tax collector or state department that holds the lien, not a copied spreadsheet or a geographic directory.
• Evidence to save: the list URL, the retrieval date, and the office reply that confirms status or states the amount to pay. For Palm Beach, save the email confirmation the collector suggests. For Sarasota, save the email that states the wire amount after the office verifies availability.
• Outcome: Pass when the office that holds the lien confirms this item is still for sale on the date you pay. Fail when that office says it is not available. Unresolved when you have a list and no status check. A geographic directory is not a current auction list.

What exactly is being sold?

• Question: Does the record say you will receive a certificate, an assignment, or a deed?
• Record and office: the statute for that purchase, and the office page that names the instrument. Florida § 197.4725 issues a new tax certificate. D.C. Code § 47-1353 assigns a certificate of sale. Arizona § 42-18122 assigns and delivers a certificate of purchase. The Alabama Department of Revenue page issues an assignment if the state has held the tax sale certificate less than three years, and a tax deed if it has held the certificate over three years.
• Evidence to save: the statute or department URL, the retrieval date, and the words that name the instrument, including any holding period the page uses.
• Outcome: Pass when the instrument is named and it is the interest you mean to buy. Fail when the record says a deed and you meant only a certificate, or the reverse. Unresolved when the holding period or the instrument is not stated.

What is the price made of?

Match the quote to the components the statute names. Do not treat a face amount and a purchase quote as the same number. Under § 197.4725, the Florida price includes the face amount plus all interest, costs, and charges, interest to the purchase date at 1.5 percent per month or a fraction thereof, and the $6.25 fee, plus a reasonable electronic-service fee if the collector charges one. Under § 42-18122, the Arizona price is the whole amount then due, including interest, penalties, and charges, plus all subsequent taxes assessed, and an assignment fee of not more than ten dollars. Under § 47-1353(a)(1)(A), the District price is the bid-off amount plus interest to the date of assignment. The Office of Tax and Revenue page says that amount is due in full the same day. This article does not state a District interest percentage for that payment. Subsection (a)(1)(A) names the components and does not state a rate.

• Question: Which of those components are in the amount you must pay, and which figure is a face, a quote, or a later tax?
• Record and office: the statute subsection for that jurisdiction, and the collector or treasurer quote.
• Evidence to save: the quote or email, the retrieval date, and each component as printed, next to the statute link you opened.
• Outcome: Pass when the saved quote matches the components that statute names. Fail when the office will not explain an amount that the statute and the office page do not name. Unresolved when a component the statute names is missing from the quote, or an added amount is not yet explained. A missing value is an unresolved check, not a clean result.

Which clocks start, and when?

Florida and the District use different dates, and they use them for different acts. Section 197.4725(6) keeps the original county-held issue date for when a tax deed application may be made, and uses the purchase date for interest or minimum interest if the certificate is redeemed. Section 47-1353(a)(1)(A) starts the one-year period under § 47-1355 on the date of assignment. If a foreclosure action is not brought within that year, § 47-1355 makes the certificate void and forfeits the purchaser's money to the District. Do not import either clock into Arizona or Alabama. Those examples were not opened for this date question.

• Question: Which date starts the deed or foreclosure clock, and which date starts interest, for this jurisdiction only?
• Record and office: the statute subsection above, and the issue date or assignment date printed on the certificate.
• Evidence to save: the certificate or assignment, the retrieval date, both dates, and the statute link.
• Outcome: Pass when both dates are written down and tied to the act the statute names. Fail when the record shows a deadline that still applies, such as the one-year foreclosure period in the District, has already passed. Unresolved when the issue date or the assignment date is not on the document.

When can you buy, and how do you pay?

Section 197.4725(1) says a Florida county-held certificate may be purchased after issuance and before a tax deed application. A collector page can state a narrower window. The Pinellas County Tax Collector page, opened September 26, 2026, says a certificate struck to the county at a sale will not be available for purchase until the first business day of September, and that county-held purchases are registered on LienHub. The Sarasota County Tax Collector page says that after the office emails the amount to wire, funds must be received within 48 hours, and that submitting a purchase request confirms you have read and agree to the Tax Certificate Sale Policy & Buyer Agreement. The District page limits online purchase to weekdays, requires same-day payment in full, and applies block-out periods around sale events at the Office of Tax and Revenue's discretion. If the statute's window and the collector's page name different dates, the conflict stays unresolved until that collector's current instruction says which date controls this certificate.

• Question: Does the office's current instruction say you may buy this item today, and how must you pay?
• Record and office: the tax collector or treasurer sale instructions, including any buyer agreement those instructions name.
• Evidence to save: the instructions URL, the retrieval date, the window or block-out language, the payment method, and the buyer agreement if the page requires it.
• Outcome: Pass when the saved instruction says the window is open and the payment terms are in the file. Fail when the instruction says the window is closed, a block-out applies, or the payment deadline has passed. Unresolved when the instruction is missing. An exported file does not submit a bid or replace the auction platform registration and payment process.

Have you run the property checks?

The checks above cover the unsold-lien purchase. They do not identify the parcel, the assessor record, access, environmental flags, the recorder index, or a bankruptcy case. Those questions are on the tax lien due diligence checklist. Do not repeat them here, and do not copy a certificate conclusion onto a deed.

• Question: Which property checks on the due diligence checklist are pass, fail, or still unresolved for this parcel?
• Record and office: the offices named on that checklist, opened for this parcel.
• Evidence to save: the checklist record for this parcel, with a source URL and retrieval date on each check you rely on.
• Outcome: Pass when every property check you rely on is pass. Fail when any property check is fail. Unresolved when a property check you need has not been finished.

• Open the tax lien due diligence checklist

Checklist table

Use the table as the index. The sections above are the standard for pass, fail, or unresolved. If a cell and a section disagree, follow the section and the record you saved.

Over the counter tax deeds are a different purchase

A leftover list can sell a deed instead of a lien. The Alabama Department of Revenue page says that if the state has held the tax sale certificate over three years, a tax deed is issued to the purchaser, and that neither an assignment nor a tax deed gives the holder clear title to the parcel. Title questions follow that deed. They are not answered by the fact that the parcel sat on a list. This article does not describe other states' unsold-land procedures. Read the state education page for the jurisdiction you are actually buying in.

• Open the state education pages

Where Accrella fits

In Accrella Discovery, the auction-format filter includes "OTC only," the auction-phase filter includes "Open Market," and item availability includes "Unsold." The listed-amount filter notes that the listed amount is the purchase quote for LienHub county-held certificates, while other sources may report a certificate face or sale amount. A listing in Accrella is not confirmation of current availability. The county's own status check still decides.

Use the Watchlist to review that diligence and edit the bid strategy, and record assumptions and approval separately. Accrella gates the bid-sheet export on diligence and strategy approval. An exported file does not submit a bid or replace the auction platform registration and payment process. Coverage, a current list, and readiness to buy are separate questions. A geographic directory is not a current auction list.

• County coverage and sources
• Tax lien software
• How an evidence pack is organized

Questions investors ask

What are over the counter tax liens?

They are tax liens that did not sell at the tax sale and are later bought from the government that holds them, with no auction. The phrase is investor shorthand. Florida's statute says "struck to the county" and "county-held tax certificate." The District says "bid off in the name of the District" and "assign." Arizona says "assign to the state." Alabama's department page says "state-held." The instrument, the price, and the clock come from the statute and the office page for that place.

What states have over the counter tax liens?

This article only verifies four examples: Florida county-held certificates, District of Columbia bid-off assignments, Arizona liens assigned to the state, and Alabama state-held property. The local name is not the same in each statute. There is no single national list worth trusting. Check the state page on the education directory, then the county or state treasurer page for the place you would buy. This article does not list states.

How do you buy an over the counter tax lien?

Open the official list for that office. Confirm the item is still for sale: Palm Beach suggests an email status check, and Sarasota verifies availability before it emails a wire amount. Read whether you will receive a certificate, an assignment, or a deed. Match the price to the statute's components, including subsequent taxes when Arizona § 42-18122 requires them. Write down which clock uses the original issue date and which uses the purchase or assignment date. Pay the way that office requires, inside the window it states: Pinellas says struck certificates are not available until the first business day of September, Sarasota requires funds within 48 hours and agreement to its sale policy, and the District requires same-day payment and observes block-out periods. An exported file does not submit that payment.

Are over the counter tax liens a good investment?

These sources do not support a return claim. OCC Bulletin 2004-39 says the credit risk in a tax lien certificate is the risk that the obligation will not be repaid, and that a certificate is fundamentally an interest in a delinquent tax obligation. In the District, § 47-1355 forfeits the purchaser's money to the District if the certificate becomes void because a foreclosure action was not brought within the one-year period. Nothing here promises a return.

Do you get the property with an over the counter tax lien?

Not with a certificate. Florida § 197.4725 issues a tax certificate. The District assigns a certificate of sale, and § 47-1355 requires a foreclosure action within the one-year period or the certificate is void. Arizona § 42-18122 assigns a certificate of purchase. Alabama is the deed example in this article: when the state has held the tax sale certificate over three years, the Department of Revenue says a tax deed is issued, and that the deed does not give clear title. A certificate is not that deed.