Date TBD

a refundable $500 deposit must accompany the W-9 registration by the county's registration date (October 10, 2025 for the November 3, 2025 sale), and the winning bidder must pay at least 10% of the portfolio purchase price no later than the day before the sale

The purchaser of lands and tenements taken in execution must submit identifying information to the officer who makes the sale (2329.271(A)(1)(a))

If the purchaser is an individual: name, mailing address (not a post office box), electronic mail address, telephone number and financial transaction device information; if an entity: legal name, trade name, state and date of formation, active status with the secretary of state, mailing address, telephone number, financial transaction device information, and an individual contact person with title and contact details (2329.271(A)(1)(a))

The purchaser must state whether the lands and tenements will be used as residential rental property, and if so name the trustee, executor, general partner, member, officer or similar person (2329.271(A)(1)(c)-(d))

Before title is transferred, the purchaser or the purchaser's authorized representative must furnish the officer an affidavit under 5721.19(J) addressing whether the purchaser, or a person owning or holding at least a 10 per cent interest in the purchaser, owns property in the county against which delinquent taxes are assessed; if the purchaser is an individual the affidavit gives the purchaser's primary residence address, and if not, the name and address of the purchaser's statutory agent (5721.19(J)(1)(c)-(d))

All eligible tax lien certificates are bundled into a single portfolio and sold as one block, so the buyer must be prepared to purchase the whole portfolio; the county states the sale is not designed for individual investors

A tax certificate may not be sold to the owner of the certificate parcel (R.C. 5721.32(J))

the 10% purchase-price deposit is due no later than the day before the sale and the balance plus the treasurer's fee is due within five business days after the sale (R.C. 5721.32(D)(1)); the county states payment must be by wire or cashier's/certified check

• Franklin County Treasurer, Tax Lien Sale
• Franklin County Treasurer, Tax Lien Sale (single portfolio)
• Franklin County Treasurer, Tax Lien Sale (annual timing)
• Franklin County Treasurer, Tax Lien Sale Buyer Information
• Franklin County Treasurer, Tax Lien Sale Buyer Information (registration date)
• Franklin County Treasurer, Tax Lien Sale Buyer Information (deposit instrument)
• Franklin County Treasurer, Tax Lien Sale Buyer Information (payment)
• Franklin County Treasurer, Tax Lien Sale Buyer Information (not for individual investors)
• Franklin County Treasurer, Tax Lien Sale Buyer Information (certificate period)
• Ohio Rev. Code 5721.32(A)
• Ohio Rev. Code 5721.32(B)(2)
• Ohio Rev. Code 5721.32(C)
• Ohio Rev. Code 5721.32(D)(1)
• Ohio Rev. Code 5721.19(A)
• Ohio Rev. Code 5721.19(B)
• Ohio Rev. Code 5721.19(C)(1)
• Ohio Rev. Code 5721.19(J)(1)
• Ohio Rev. Code 2329.211(A)(1)-(3)
• Ohio Rev. Code 2329.211(B)
• Ohio Rev. Code 2329.26(A)(2)(a)
• Ohio Rev. Code 2329.271(A)(1)(a)
• Ohio Rev. Code 2329.271(A)(1)(d)
• Ohio Rev. Code 2329.30
• Ohio Rev. Code 2329.27(B)(3)(a)(iii)