Does Oklahoma Still Have an October Tax Sale? No. Here Is What Replaced It
No. Oklahoma no longer holds an October tax certificate sale. A 2008 law repealed the certificate-sale sections, and county treasurers now keep the tax liens themselves. Land with property taxes unpaid three years or more is sold at the county tax resale on the second Monday of June. The next one is June 14, 2027.
Updated Nov 4, 2026 · By the Twin Sun Land Company team
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The short version
- There is no October tax sale in Oklahoma. The certificate-sale sections were repealed in 2008.
- The county holds the tax lien. Interest is 1.5% a month, capped at 100% of the unpaid tax (68 O.S. § 2913).
- After three years or more unpaid, land is sold at the June tax resale (68 O.S. §§ 3105, 3125).
- Next resale: June 14, 2027, the second Monday of June. Some counties sell online that week.
- You can pay or sell any time before the resale auction starts (68 O.S. § 3113, since November 1, 2025).
- The law requires notice, but failure to receive it does not invalidate a resale (68 O.S. § 3127).
Does Oklahoma still have an October tax sale?
No. Oklahoma ended its October certificate lien sale. The law changed in 2008: the sections that ran the certificate sale were repealed, and county treasurers now hold the tax liens themselves. Land is sold for taxes only at the yearly June tax resale, after the taxes have gone unpaid three years or more.
| The old system (ended 2008) | How it works now | |
|---|---|---|
| The fall sale | An October certificate lien sale, where bidders bought tax lien certificates | No October sale. The county holds the tax lien itself |
| When land is sold | After the certificate process ran its course | After taxes stay unpaid three years or more |
| The sale | Certificate sale, later a tax deed | The county tax resale, second Monday of June (or online that week) |
| Your last chance to pay | Under the old rules | Any time before the resale auction starts (since November 1, 2025) |
Many websites, and some AI answers, still describe the October sale. County treasurers posted notices when it ended: one reads that the amendment to 68 O.S. § 3105 “eliminated the October Certificate Lien Sale” and that “All liens for delinquent properties will be held by the county.” Certificates bought before the change stayed under the old law (68 O.S. § 3105.1).
Please note. General information, not legal advice. Laws change and every title is different, so confirm your situation with an Oklahoma attorney before you act.
When does Oklahoma sell land for unpaid property taxes?
About three and a half years. Taxes are due November 1 and late on January 1, and interest adds 1.5% a month. Three years after the due date, the land qualifies, and the treasurer advertises and sells it at the next tax resale, on the second Monday of June. Notices go out first.
- November 1. Property taxes are due. You can pay half before January 1 and the rest before April 1 (68 O.S. § 2913). A bill of $25 or less must be paid in full before January 1.
- January 1. Unless at least half was paid, the whole year’s tax is delinquent. If you paid the first half, the second half goes delinquent on April 1. Interest is 1.5% a month, and a major fraction of a month counts as a month. It stops once it equals the unpaid tax.
- April to September of the next year. The treasurer publishes the list of delinquent land in a local newspaper for two weeks and mails the record owner a notice of the amount owed. The publication fee and $5 plus postage are added to what you owe (68 O.S. § 3106).
- November 1, three years after the due date. The taxes have been unpaid three years, and the land can go on the next resale list (68 O.S. § 3105).
- Four weeks before the resale. A notice runs in the newspaper once a week for four weeks, and the record owner and mortgage holders get certified mail at least 30 days before the sale (68 O.S. § 3127).
- Second Monday of June. The resale auction, at the treasurer’s office or online during that week (68 O.S. § 3125).
An example: 2023 taxes came due November 1, 2023. They reach three years unpaid on November 1, 2026, and the first resale after that is June 14, 2027. That count is our reading of § 3105. The countdown page shows how we checked it.
The treasurer may waive penalties or interest that came through no fault of yours, and each waiver is audited (68 O.S. § 2913(G)). A separate 5% monthly penalty is narrow: it reaches only non-individual owners of property valued over $500,000, in a dependent school district, in a county under 75,000 people, after two or more straight years paid late (§ 2913(E)).
The certified letter goes to the owner shown in the county assessor’s records. If you moved or inherited the land, update the mailing address with the assessor so the notice reaches you.
Can’t catch up on the taxes? You can still sell before the resale: the back taxes are paid from the sale money at closing. Here is how to sell land in Oklahoma for cash or list it.
Find your own dates: the free Oklahoma back-tax countdown shows when your county could sell your land and the interest by then.
What if I never got the resale notice?
The sale can still stand. The law requires the treasurer to send the notice, and says failure to receive it does not invalidate the resale. An error in the newspaper ad or in running the sale does not void it either. So watch your tax bill and your mailing address instead of waiting for a letter.
| Notice | How and when | Law |
|---|---|---|
| Delinquent tax notice | Newspaper once a week for two weeks, between April 1 and the end of September of the year after the taxes came due, plus a mailed notice to the record owner | 68 O.S. § 3106 |
| Resale notice, newspaper | Once a week for the four weeks before the sale. With no paper in the county, it is posted on the courthouse door | 68 O.S. § 3127 |
| Resale notice, certified mail | At least 30 days before the sale, to the record owner and mortgage holders of record | 68 O.S. § 3127 |
One carve-out protects lenders: a resale deed does not wipe out the mortgage of a mortgage holder who was sent no notice (68 O.S. § 3127). Whether a particular sale can be challenged over notice is a question for an attorney. This page covers the statute, not case law, and the time is short: see what happens after the resale.
When is the next Oklahoma tax resale?
The next one is June 14, 2027, the second Monday of June. Each county treasurer runs its own resale and sets the hours. Counties that hold the resale online start it during that same week. The county publishes the list of land for sale in the local newspaper for four weeks before the sale.
| Year | Oklahoma tax resale (second Monday of June) |
|---|---|
| 2026 | June 8, 2026 (held) |
| 2027 | June 14, 2027 |
| 2028 | June 12, 2028 |
| 2029 | June 11, 2029 |
County by county: the 2027 resale calendar for all 77 counties.
Dates for 2028 and 2029 follow the same rule. Check your county treasurer’s website or oktaxrolls.com for the exact time and whether your county sells in person or online. The sale continues day to day until the treasurer finishes it (68 O.S. § 3129(A)).
One exception to the calendar: if the Governor declares a Catastrophic Health Emergency, the county commissioners postpone tax sales and notices for up to one year at the treasurer’s written request, and the treasurer advertises the change (68 O.S. § 3148(C)).
How long do I have to pay before my land is sold?
Until the resale auction starts. Since November 1, 2025, an owner or anyone with an interest in the land can redeem it any time before the start of the resale auction by paying the county treasurer the delinquent taxes, interest and costs. Do not wait for sale day: call the treasurer for the exact payoff.
The deadline used to be the treasurer signing the resale deed. HB 1663 moved it to the start of the auction (68 O.S. § 3113, effective November 1, 2025). Minors and people with a full or partial mental incapacity can redeem within one year after the disability ends, with interest and penalty of not more than 10% a year. Physical disability does not count.
Ask for a payoff that lists every year and charge. Section 3105 sells the land for all delinquent taxes, special assessments and costs, and the resale notice can show one total, so the number can be larger than the oldest year.
If you cannot pay, you can still sell the land before the resale. See the next sections.
What happens if nobody bids at the tax resale?
Usually the county takes it. The minimum bid is two-thirds of the assessed value or the total taxes, penalties, interest and costs owed, whichever is less. If no one bids that much, the treasurer bids the land off in the county’s name, or in a city’s name if the city holds liens and demands it.
Rules: 68 O.S. § 3129(C) sets the minimum bid and the bid-off. A city that notifies the treasurer can also place a reserve minimum bid covering what is due to it. One exception leaves the land where it is: for “nuisance property,” such as land with liens above the value the assessor shows, or cleanup that would cost more than that value, the treasurer may, with county commissioner approval, leave it under its current ownership unless a city with liens demands it.
The county can sell land it took later, with commissioner approval: to a bidder after three weeks of published notice, or at a periodic auction (68 O.S. § 3135). The county pays no land tax on it and is not liable for older environmental problems. Whoever would be liable stays liable while the county holds it (§ 3129(E), (F)). Unless the land stays with its owner as nuisance property, the former owner has lost it.
What happens after the resale?
The buyer gets a deed, and the owner’s right to pay ends, with narrow exceptions. Within 30 days the treasurer files a return and delivers the deed. It cancels the delinquent taxes on the land and passes title. If the land sold for more than was owed, the former owner may claim the excess for one year.
| What happens | The rule | Law |
|---|---|---|
| The deed | Within 30 days of the resale, the treasurer delivers a deed to the buyer, or to the county commissioners if the county bid it off | 68 O.S. § 3131(A) |
| The old taxes | The deed cancels the delinquent taxes, assessments, penalties and costs against the land | 68 O.S. § 3131(A) |
| Minerals | The deed conveys the surface and the minerals the surface owner held. It does not convey minerals owned by anyone else | 68 O.S. § 3119 |
| Extra money | If the land sold for more than was owed, any Oklahoma Tax Commission debt attached to the land comes out first. The rest is held for the record owner on the day the resale began, for one year | 68 O.S. § 3131(C), (D) |
| Challenging the deed | Once the deed has been on record 12 months, no new suit can be started to set it aside. People under a legal disability have one year after it ends to redeem | 68 O.S. § 3131(A) |
The money has its own rules and a hard deadline. Read how excess resale proceeds work before signing anything with a claims company, and see mineral rights when you sell if the minerals matter to you.
Can I sell my land before the June tax resale?
Yes. You can sell land with back taxes any time before the resale. At closing, the title company pays the county treasurer what is owed out of the sale money, and you keep the rest. You do not need cash to catch up first. Leave enough time: title work and closing usually take a few weeks.
If you sell to us: We pay all closing costs (title, closing fee, notary, recording and deed stamps), and there is no commission. Only a mortgage, liens or back taxes owed on the land come out of the sale proceeds, paid off by the title company at closing. Tell us your resale date on the first call so we can push the title company.
Compare what you would keep with the net sheet calculator, or read the full guide to selling land with back taxes.
Weighing your options? Compare the best ways to sell land in Oklahoma, read the step-by-step guide to selling land in Oklahoma, or open your county’s page for its treasurer and tax records.
Who wrote this. Twin Sun Land Co. is a direct cash buyer of vacant and rural land in all 77 Oklahoma counties. We are one of the options on this page, so we have a stake in the answer. Our mission: Twin Sun Land Company exists to serve landowners: we make selling land simple, transparent, and fair, so every owner walks away with the most value their property can bring. We wrote this page to explain the law, which applies no matter who you sell to.
Frequently asked questions
Is there still an October tax sale in Oklahoma?
No. Oklahoma ended its October certificate lien sale in 2008. County treasurers now hold the tax liens, and land with taxes unpaid three years or more is sold at the June tax resale.
What replaced the October tax certificate sale?
The county keeps the lien and collects interest of 1.5% a month. If the taxes stay unpaid three years or more, the land is sold at the county tax resale on the second Monday of June, or online during that week.
How many years of unpaid taxes before Oklahoma sells land?
Three years or more, counted from the November 1 due date. The county treasurer then advertises the land and sells it at the next June tax resale, about three and a half years after the taxes came due (68 O.S. § 3105).
When is the 2027 Oklahoma tax resale?
Monday, June 14, 2027, the second Monday of June. Each county sets its own hours, and counties that sell online start during that week. Check your county treasurer for the details.
Can I pay my back taxes on the day of the resale?
Yes, if you pay before the auction starts. Since November 1, 2025, Oklahoma lets owners redeem any time before the start of the resale auction. Call the treasurer early for the exact payoff and accepted forms of payment.
Will I be notified before my land is sold for taxes?
The law requires notice, but not that you receive it. The treasurer publishes the resale notice in a local newspaper for four weeks and sends certified mail to the record owner and mortgage holders at least 30 days before the sale. Failure to receive it does not invalidate the resale (68 O.S. § 3127).
Are any properties exempt from the tax resale?
One narrow case: in counties over 100,000 people, a single-family home that is not rented, lived in by an owner who is 65 or older or totally disabled, with income at or under the federal poverty guidelines and a tax-roll value of $180,000 or less, can apply each year to be kept out of the sale. Taxes and interest keep building. Vacant land does not qualify.
Can I sell land that is going to the tax resale?
Yes, as long as the sale closes before the resale auction starts. The back taxes are paid from the sale money at closing. See selling land with back taxes.
Who gets the money if my land sells for more than the taxes?
Any Oklahoma Tax Commission debt attached to the land comes out first. The rest is held for the record owner on the day the resale began, who has one year to withdraw it. After that it goes to the county resale fund (68 O.S. § 3131).
Can a tax resale be undone?
The window is short. Once the resale deed has been on record 12 months, 68 O.S. § 3131 bars new lawsuits to set it aside. People under a legal disability have one year after it ends to redeem. If you think your sale went wrong, call an attorney now.
Sources
Primary sources: the official Title 68 text and the enrolled HB 1663 and SB 1198 on the Oklahoma Legislature’s website, read November 2026, plus a county treasurer’s notice read October 2026. Laws change, so confirm your deadline with your county treasurer. How to cite: Twin Sun Land Company team, “Does Oklahoma Still Have an October Tax Sale?,” Twin Sun Land Co., November 2026.
- Property taxes due November 1, delinquent January 1 (second half April 1), 1.5% a month interest (capped at 100% of the tax), the narrow 5% penalty, treasurer waivers: 68 O.S. § 2913 (Title 68)
- Sale after three years unpaid at the June tax resale; exemption for certain homes in counties over 100,000 people: 68 O.S. § 3105 (Title 68)
- Certificate-sale sections repealed by Laws 2008, c. 82 (emergency effective April 24, 2008); earlier lien holders continue under old law: 68 O.S. §§ 3105.1 and 3107-3124 history notes, except §§ 3113 and 3119, which remain (Title 68)
- October certificate lien sale eliminated; liens held by the county: Caddo County Treasurer notice on oktaxrolls.com
- Delinquent tax notice: published two weeks between April 1 and the end of September, plus a mailed notice; fees added; failure to receive it does not invalidate the sale: 68 O.S. § 3106 (Title 68)
- Paying off before the resale auction starts: 68 O.S. § 3113 (Title 68), HB 1663 (2025), enrolled
- Resale on the second Monday of June, or online during that week: 68 O.S. § 3125 (Title 68), HB 1663 (2025), enrolled
- Resale notice: four weeks in the newspaper, certified mail at least 30 days before; failure to receive it does not invalidate the resale; unnotified mortgage holders: 68 O.S. § 3127, HB 1663 (2025), enrolled
- Minimum bid; unsold land bid off in the name of the county or a city; nuisance property; county environmental liability: 68 O.S. § 3129 (Title 68), SB 1198 (2026), enrolled (SB 1198 took effect November 1, 2026 and kept the minimum bid)
- Later sale of county-owned resale land, by notice or at auction: 68 O.S. § 3135 (Title 68)
- After the resale: return and deed within 30 days, taxes canceled, excess proceeds, 12-month limit on suits: 68 O.S. § 3131 (Title 68)
- What a resale tax deed conveys: 68 O.S. § 3119 (Title 68)
- Postponement during a Catastrophic Health Emergency: 68 O.S. § 3148(C) (Title 68)
More help
Last updated Nov 4, 2026. General information, not legal, tax or financial advice.
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