Quick answer
In Arkansas the state sells tax delinquent land, not the county. The Commissioner of State Lands publishes one catalog for all 75 counties.
Find your county’s sale date in the public auction catalog, then research each parcel before you bid.
From the county to the state
A parcel reaches the state catalog only after years of unpaid taxes. Here is the path, and where you can step in.
October 15
Taxes are due
Arkansas collects each year’s property taxes in October of the following year. Unpaid bills turn delinquent.
You: The county collector has the record.
About a year later
The county certifies it to the state
Land still unpaid after a year goes to the Commissioner of State Lands. Title now sits with the State of Arkansas.
You: The parcel moves from the county’s books to the state’s.
At least a year after that
The public auction
An in-person sale in the county’s region, held in summer. The owner can redeem until 4 p.m. the business day before.
You: Bid in person, or deal with the owner before the cutoff.
30 days after the auction
Unsold land goes online
Parcels nobody bid on move to the online auction of unsold property.
You: Bid online from anywhere.
Two or more years later
Negotiated sales
The Commissioner can set a reserve below the taxes owed for land that still has not sold.
You: Make an offer on what is left.
The owner can still pay or sell
How to use the catalog
Everything you need is on the state’s site, and it is free.
Find your county’s sale
The catalog groups nearby counties into one auction, with the date, time, and venue for each.
Open the parcel list
Each parcel has a sale number, the owner of record, a legal description, and the minimum bid, which is the taxes owed.
Look at the parcel
Click a parcel number for free county records and a map from DataScoutPro, the state’s research partner. Then go see it in person if you can.
Check who else has a claim
Each parcel names its interested parties, such as lenders and cities. City and improvement district liens usually survive the sale, so you would owe them too.
What a 2026 sale looked like
Pulaski County, home to Little Rock, held its auction on July 9, 2026 in North Little Rock. The state posts the results for every parcel.
| Parcels sold | 217 |
|---|---|
| Middle (median) winning bid | $4,600 |
| Sold for under $5,000 | 113 |
| Highest winning bid | $240,000 |
Source: Pulaski County sale results. Results for every county are linked from the catalog.
Half the parcels sold for less than $4,600. A low price can hide liens, title problems, or land you cannot build on, so a cheap win is only a deal after the research above.
After you win
What you get
A limited warranty deed
The state does not promise clear title. Buyers typically file a quiet title action before the title is marketable.
What you cannot undo
The sale is final
Since July 1, 2023, owners cannot redeem after the sale. That cuts both ways: no one can take it back, and you cannot back out.
New to tax delinquent deals? The main tax delinquent guide covers the ways to buy and a checklist for each property.
Get Arkansas alerts by email
The catalog comes out once a year. eFormative checks tax delinquent records monthly and emails you the ones in the counties you pick.
To set it up, send an email like this one.
Send me tax delinquent properties in Pulaski County, AR.
New here? Start free first, then send it.
Questions
Where is the Arkansas tax delinquent land list?
In the Commissioner of State Lands public auction catalog at cosl.org. It lists every parcel by county and sale date.
When are Arkansas tax sales held?
Each summer, county by county. In 2026 there were 24 live auctions from July 9 to September 23, covering all 75 counties.
Can the owner get the land back after the sale?
No. Since July 1, 2023, Commissioner of State Lands sales are final. The owner must redeem by 4 p.m. the last business day before the sale.
Do I have to be in Arkansas to buy?
The live auctions are held in person. Unsold parcels go to the online auction 30 days later, which you can join from anywhere.
Can I pay cash at an Arkansas tax sale?
No. The office takes checks, credit or debit cards, cashier’s checks, and money orders. Live auction buyers pay in full at the sale.