How Tax Lien Auctions Work

From property tax delinquency to investor outcome: the lifecycle of a tax lien, with institutional-grade data sources.

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$5.02B

Annual Market Size

2024

95%+

Redemption Rate

NTLA / Colonnade

~20 bps

Institutional Loss Rate

Colonnade 2024

80%

Institutional Share

NTLA

The Process

1

Property Falls Behind

Owner misses property tax payment. County records delinquency and statutory interest begins accruing.

Day 1 of Delinquency

2

Notice & Advertising

County sends certified notice. Property advertised per state law. Lincoln Institute research shows notice frequency affects compliance.

30-120 Days Before Sale

3

Sale List Published

County releases auction list with parcel ID, owner, address, amount due. ArrearIQ normalizes across jurisdictions.

7-30 Days Before Auction

4

Auction Day

Bid-down interest (liens) or bid-up price (deeds). Fortress used 17 aliases in FL to bid rates to 0.25%.

Annual/Quarterly Events

Key Institutional Players

Click to expand source details

Fortress Investment Group

Hedge Fund / REIT

$301M

FL Securitization

1M+

Liens Since 2006

Finch Investment Group

Specialty Servicer

$622M

3 Securitizations

300K+

Liens

Propel Financial Services

Texas Market Leader

$600M+

TX Loans

~50%

TX Market Share

Investment Outcomes

95-99%

Redemptions

Owner repays lien with statutory interest. Investor receives predictable return without property exposure.

2-5%

Foreclosures

Investor may acquire property. Tyler v. Hennepin (2023) requires surplus equity return to former owner.

The market lifecycle.

How tax lien auctions work. Where ArrearIQ fits in.

01

Property falls behind

Owner misses property tax payment. County begins delinquency tracking.

Pre-public data stage. No investor action yet.

02

Notice & advertising

County issues notice to owner. Public advertising period begins.

ArrearIQ monitors county portals. Detects new notices.

03

Sale list published

County publishes official auction list (often as PDF or portal listing).

Parses PDFs. Normalizes data. Enriches with location intelligence. Scores every property.

04

Auction day

Competitive bidding. Liens/deeds sold to highest bidder (or lowest interest rate).

Calendar tracking. Deadline alerts. Registration reminders.

05

Redemption period

Owner has statutory period to pay back taxes + interest. Varies by jurisdiction.

Portfolio tracking. Redemption status monitoring.

06

Outcome

Either redemption (investor receives principal + interest) or foreclosure (investor may acquire property).

Performance tracking. Portfolio analytics.

Data Sources & Documentation

Regulatory & Government

Industry Research

Securitization Data

  • NYCTL Program: 27 securitizations, zero noteholder losses
  • FCI Funding (Finch): S&P/Kroll AAA-rated securitizations
  • Propel TLF National: Kroll AAA/A ratings

Ready to get started?

ArrearIQ provides the data infrastructure that makes tax lien economics work at any scale.

Disclaimer: Tax lien investing involves real risk, including redemption uncertainty, title issues, environmental liability, and regulatory changes. ArrearIQ provides data and tools, not investment recommendations. Past redemption rates are not guarantees of future performance. Consult qualified professionals before investing.

Tax lien and tax deed investing involves real risk, including redemption uncertainty, title issues, environmental concerns, local policy changes, and execution risk. ArrearIQ provides data and tools for professional investors to support their own research and decisions. This platform does not provide investment advice, recommendations, or guarantees of any kind.

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