Tax Sale Forms
Preferred Bidder Application
For individuals who own property that abuts a parcel on the Tax Sale and who may qualify for a preferred bidder status. This form would need to be completed and returned to the Utah County Tax Administration Office at least 14 days prior to the date of the sale.
Protest of Tax Sale
For owners of record or other individuals with recorded interest in a parcel sold at the May Tax Sale to protest the sale of the parcel to the Utah County Board of Commissioners. This form must be filed within 30 calendar days from the date of the sale with the Utah County Commission. Copies of the full protest should also be filed with the Utah County Attorney's Office and the Utah County Tax Administration Office. This is in accordance with Utah County Ordinance 3.04.110 Procedures For Contesting Bids And Sales.
Request for Review
For owners of record or other individuals with a recorded interest in a parcel listed on the May Tax Sale, prior to the date of the sale, to file a Request for Review with the Utah County Auditor to pull the parcel from the sale. The applicant will need to file this form with the Utah County Tax Administration Office no later than April 15 to guarantee a timely review.
For individuals who own property that abuts a parcel on the Tax Sale and who may qualify for a preferred bidder status. This form would need to be completed and returned to the Utah County Tax Administration Office at least 14 days prior to the date of the sale.
Protest of Tax Sale
For owners of record or other individuals with recorded interest in a parcel sold at the May Tax Sale to protest the sale of the parcel to the Utah County Board of Commissioners. This form must be filed within 30 calendar days from the date of the sale with the Utah County Commission. Copies of the full protest should also be filed with the Utah County Attorney's Office and the Utah County Tax Administration Office. This is in accordance with Utah County Ordinance 3.04.110 Procedures For Contesting Bids And Sales.
Request for Review
For owners of record or other individuals with a recorded interest in a parcel listed on the May Tax Sale, prior to the date of the sale, to file a Request for Review with the Utah County Auditor to pull the parcel from the sale. The applicant will need to file this form with the Utah County Tax Administration Office no later than April 15 to guarantee a timely review.
Frequently Asked Questions
Below is a list of the most commonly asked questions regarding the May Tax Sale.
Any property not redeemed by March 15th following the lapse of four years from the date when the property became delinquent will be included
in the Annual Delinquent Tax Sale held in May. This sale allows the county to recapture taxes due on any parcel that is more than four years delinquent. The sale
of delinquent parcels are governed by state statute and county ordinance.
The Tax Sale listing will be on the internet four weeks immediately preceding the date of the Tax Sale and is updated in real time. This means as properties are redeemed they will automatically be removed from the online listing. The tax sale list is also placed in a local newspaper of general circulation for 4 weeks prior to the date of the sale.
See Tax Sale Procedures for Utah County Tax Sale Ordinances, Utah State Tax Commission Standard of Practice, and Utah State Code for Tax Sales.
In Utah County, the Tax Sale is held annually on the 3rd Thursday of May. Bidders may register for the live auction at the door. Registration for the
online auction will be handled by the online auction vendor. Visit the Bidder Registration page for more information about
that process.
Bidder registration and check-in for the live auction will begin at 9:00 am and end when the auction starts promptly at 10:00 am (MDT). The online auction will begin at 2:15 pm the same day and will run for one week to the following Thursday. Auction close times for then online auction will be staggered. Review and make note of the close times listed for each item.
See the Tax Sale Location page for more information.
Delinquent property listings are published in a newspaper of general circulation for 4 weeks prior to the sale. Public notices will be published
in either The Daily Herald, Deseret News, or Salt Lake Tribune starting in mid to late April depending on the exact date the Tax Sale is held in May. The notices will
appear in either the Thursday, Friday or Sunday editions. The list is also published on the county website with links to each properties' information page. It is highly
recommended that interested buyers go to each property's information page and review all documents recorded against the property as part of their research.
See the List of Properties page for more information.
Delinquent property may be redeemed on behalf of the owner of record by any person at any time prior to the Sale. A person redeeming the delinquent
property must make payment in certified funds to the Utah County Treasurer for the total delinquent amount including taxes, interest, penalties and the administrative costs.
Property may only be redeemed up to the time of the sale. Once the auction has started, either live or online, no redemption can be made. Utah State law does not allow for a post sale redemption
period.
See the Tax Sale Procedures page for more information.
For the live auction, bidders may register at the door. For the online auction, bidders will need to register with the online auction vendor through
their website.
Bidder registration and check-in for the live auction will begin at 9:00 am and the auction will start promptly at 10:00 am (MDT) at the location noted on the Tax Sale Location page. .
There is no fee or deposit required to register for the live auction. The live auction bidder registration will close at 10:00 am. Any individual that was not in-line at 9:59 am will not be allowed to register. Any bidder that has not checked-in and been issued their bid paddle also will not be allowed to participate in the live auction. No exceptions!
Bidders registering for the online auction may be required to pay a deposit in order to place a bid. Information about any deposit required will be found in item description. Bidders may wait to pay deposits until after the online sale opens in order to ensure that a parcel they are interested in is still on the sale. All deposits must be wired and received by the online auction vendor before they will be allowed to bid. Properties will be separated into three tiers. Tier 1 requires no deposit, Tier 2 requires a $500 deposit, Tier 3 requires a $2500 deposit. Parcels are placed into tiers based on total tax due, total market value, or property type. Note- If you pay and register for Tier 2, you will automatically be included in Tier 1. A Tier 3 deposit will automatically include you in Tiers 1 & 2 also. Bidders will only be required to pay one deposit and should pay the deposit appropriate to the type of properties they wish to bid on. These deposits will go toward the cost of any winning bid, or will be refunded if no bid is won.
See the Bidder Registration page for more information.
Utah County does not offer nor will it consider any request of financing on behalf of a winning bidder. The winning bidder on a parcel must pay the
full amount of the final bid to Utah County Treasurer's office or through the online auction vendor within the time period required. Any
parcels not paid for within the time required may be offered for sale at a later date.
The Utah County Treasurer’s office located at 100 E Center St, Suite 1200 in Provo, which is located on the first floor of the Utah County Administration building. Utah County ordinance limits acceptable methods of payment to for properties purchased at the sale to cash, certified check, money order, or other form of payment as authorized by the Utah County Auditor.
See the Tax Sale Procedures page for more information.
Utah State Statute 13-50-337 does not permit
the sale of tax liens or tax lien certificates. In accordance with Utah
State Statute 59-2-1351.1 successful bidders will be provided with a recorded tax deed, which is similar to a quit claim deed. Tax deeds will only be issued and
recorded after the sale and all accepted bids have been ratified by the Utah County Commission, usually between 60 to 180 days after the close of the sale.
This waiting period allows for any protest of the sale to be filed and decided prior to the ratification of the sale by the County Commission. Tax Deeds will be issued in the name of the winning bidder as listed on the bidder registration. Individuals or businesses may register to bid at the sale.
See the Tax Sale Procedures page for more information.
County Ordinance 3.04.140 Disclaimers by the County with respect to Sale Procedures and Actions.
(a) Properties sold during the annual real property tax sale shall be conveyed by Tax Deed. This form of deed is not a warranty deed.
The County makes no representations as to the title conveyed, nor as to the purchaser's right of possession of the property.
Similarly, the County makes no warranties or representations as to whether the property is buildable or developable, nor does the County make any representations regarding whether the property complies with applicable zoning regulations. The County does not warrant or represent that any property purchased during the Tax Sale is habitable or in any particular condition. The County also makes no warranties or representations regarding the accuracy of the assessment of the property or the accuracy of the description of the real estate or improvements thereon.
Any bidder who wishes to understand exactly what will happen when a Tax Deed is issued by the county for a specific property must consult their own legal counsel or title company. No employee or elected official of Utah County can provide any type of legal or non-legal advice related to the tax sale.
Any information given by phone, mail, or email that conveys information beyond the scope of the procedures of the tax sale will be considered the unqualified personal opinion of the individual and does not officially represent the county's position.
All unsold properties become the property of Utah County and are administered by the Public Works department. Currently there is no formal process for
purchasing property that was unsold at the May Tax Sale and the county does not offer any type of “over the counter” property sales to the general public. The public auction
is the only venue offered by the county for the purchase of property by individuals with no connection/qualifying interest* to the property. Individuals looking to purchase
"investment" properties must attend the Tax Sale and bid on the properties they are interested in.
If you would like to make an inquiry about a specific unsold property, in which you have a qualifying interest*, you must contact the Public Works Department at 801-851-8600. The Public Works Director may entertain legitimate offers to purchase unsold tax sale properties for a reasonable value including all taxes and other costs related to the property. This offer would then be forwarded to the Utah County Commission for approval.
If you would like to see a list of properties that went to auction but did not sell you may go to the Utah County Land Records system to do a Kind of Instrument search. At this page, type "ATD" in the Kind of Instrument (KOI) Search box.
*Qualifying interest is defined by Utah County as an individual who owns or will own property that abuts, borders, or in some way is connected to the property that is owned by the county.
1. What is a Tax Sale
The Tax Sale listing will be on the internet four weeks immediately preceding the date of the Tax Sale and is updated in real time. This means as properties are redeemed they will automatically be removed from the online listing. The tax sale list is also placed in a local newspaper of general circulation for 4 weeks prior to the date of the sale.
See Tax Sale Procedures for Utah County Tax Sale Ordinances, Utah State Tax Commission Standard of Practice, and Utah State Code for Tax Sales.
2. When will the Tax Sale be held?
Bidder registration and check-in for the live auction will begin at 9:00 am and end when the auction starts promptly at 10:00 am (MDT). The online auction will begin at 2:15 pm the same day and will run for one week to the following Thursday. Auction close times for then online auction will be staggered. Review and make note of the close times listed for each item.
See the Tax Sale Location page for more information.
3. How will the Tax Sale be advertised?
See the List of Properties page for more information.
4. What are an owner's redemption rights?
See the Tax Sale Procedures page for more information.
5. How do I register for the Tax Sale?
Bidder registration and check-in for the live auction will begin at 9:00 am and the auction will start promptly at 10:00 am (MDT) at the location noted on the Tax Sale Location page. .
There is no fee or deposit required to register for the live auction. The live auction bidder registration will close at 10:00 am. Any individual that was not in-line at 9:59 am will not be allowed to register. Any bidder that has not checked-in and been issued their bid paddle also will not be allowed to participate in the live auction. No exceptions!
Bidders registering for the online auction may be required to pay a deposit in order to place a bid. Information about any deposit required will be found in item description. Bidders may wait to pay deposits until after the online sale opens in order to ensure that a parcel they are interested in is still on the sale. All deposits must be wired and received by the online auction vendor before they will be allowed to bid. Properties will be separated into three tiers. Tier 1 requires no deposit, Tier 2 requires a $500 deposit, Tier 3 requires a $2500 deposit. Parcels are placed into tiers based on total tax due, total market value, or property type. Note- If you pay and register for Tier 2, you will automatically be included in Tier 1. A Tier 3 deposit will automatically include you in Tiers 1 & 2 also. Bidders will only be required to pay one deposit and should pay the deposit appropriate to the type of properties they wish to bid on. These deposits will go toward the cost of any winning bid, or will be refunded if no bid is won.
See the Bidder Registration page for more information.
6. What form of payment is accepted? Is there a financing plan?
The Utah County Treasurer’s office located at 100 E Center St, Suite 1200 in Provo, which is located on the first floor of the Utah County Administration building. Utah County ordinance limits acceptable methods of payment to for properties purchased at the sale to cash, certified check, money order, or other form of payment as authorized by the Utah County Auditor.
See the Tax Sale Procedures page for more information.
7. Does the County sell or issue Tax Liens as a result of the sale?
This waiting period allows for any protest of the sale to be filed and decided prior to the ratification of the sale by the County Commission. Tax Deeds will be issued in the name of the winning bidder as listed on the bidder registration. Individuals or businesses may register to bid at the sale.
See the Tax Sale Procedures page for more information.
8. What ownership rights are granted with a Tax Deed?
Similarly, the County makes no warranties or representations as to whether the property is buildable or developable, nor does the County make any representations regarding whether the property complies with applicable zoning regulations. The County does not warrant or represent that any property purchased during the Tax Sale is habitable or in any particular condition. The County also makes no warranties or representations regarding the accuracy of the assessment of the property or the accuracy of the description of the real estate or improvements thereon.
Any bidder who wishes to understand exactly what will happen when a Tax Deed is issued by the county for a specific property must consult their own legal counsel or title company. No employee or elected official of Utah County can provide any type of legal or non-legal advice related to the tax sale.
Any information given by phone, mail, or email that conveys information beyond the scope of the procedures of the tax sale will be considered the unqualified personal opinion of the individual and does not officially represent the county's position.
9. What happens to the properties that are not sold at the Tax Sale?
If you would like to make an inquiry about a specific unsold property, in which you have a qualifying interest*, you must contact the Public Works Department at 801-851-8600. The Public Works Director may entertain legitimate offers to purchase unsold tax sale properties for a reasonable value including all taxes and other costs related to the property. This offer would then be forwarded to the Utah County Commission for approval.
If you would like to see a list of properties that went to auction but did not sell you may go to the Utah County Land Records system to do a Kind of Instrument search. At this page, type "ATD" in the Kind of Instrument (KOI) Search box.
*Qualifying interest is defined by Utah County as an individual who owns or will own property that abuts, borders, or in some way is connected to the property that is owned by the county.