Kansas
KS
The investor buys the property itself at sale. No redemption period usually follows, so title transfers directly.
Sale type
Tax deed
Redemption
24 mo
Interest / penalty
Flat rate · 13%
Sale timing
Annual
Rules in plain English
Sale type
Tax deed
The investor buys the property itself at sale. No redemption period usually follows, so title transfers directly.
K.S.A. 79-2401a(d); K.S.A. 79-2801 et seq.
“the real estate shall be disposed of by foreclosure and sale in the manner provided by K.S.A. 79-2801 et seq.”official source ↗
Redemption period
24 mo
24 months (2 years) from the sale date
K.S.A. 79-2401a(a),(b)
“real estate bid off by the county for both delinquent taxes and special assessments, as defined by subsection (c), shall be held by the county until the expiration of two years from the date of the sale”official source ↗
Interest / penalty
Flat rate · 13%
13% flat per year.
K.S.A. 79-2004(a); K.S.A. 79-2968
“accrue interest at the rate prescribed by K.S.A. 79-2968, and amendments thereto, plus five percentage points per annum from May 10 until paid”official source ↗
Bid method
Highest bid
The parcel or lien goes to the highest bidder at auction.
K.S.A. 79-2804
“the same shall be sold at public auction for the highest and best bid obtainable therefor”official source ↗
Sale schedule
Annual
Sales are held about once a year.
K.S.A. 79-2302
“the sale will be on or after the first Tuesday of September following publication of the notice”official source ↗
Redemption detail
- Base period
- 24 months (2 years)
- Starts from
- the sale date
- Notice days
- Not documented
- Exceptions
- 2
| Property class | Redemption |
|---|---|
| homestead | 36 months (3 years) |
| abandoned | 12 months (1 year) |
Bidder process
- 01Annual sale: on the day designated in the notice of sale the county treasurer sells the delinquent real estate by bidding it off in the name of the county for the taxes and legal charges due, and no bid may be received from any other person, so private bidders cannot buy at this first sale (K.S.A. 79-2306)
- 02The county then holds the property subject to the owner's or other interested party's right of redemption, generally two years from the sale (one year for an abandoned building or structure, and three years for homestead and other property not bid off under K.S.A. 79-2401a(a)) (K.S.A. 79-2401a(a)-(b))
- 03If the property is not redeemed, the board of county commissioners must order the county attorney or county counselor to bring an action in the district court to foreclose the tax lien, requesting that the amount due be decreed a first and prior lien and that the real estate be sold at public sale (K.S.A. 79-2801(a); K.S.A. 79-2401a(d))
- 04Before the day of sale, an owner, record-title holder, or mortgagee may redeem by filing an application to redeem with the clerk of the court and paying the amounts required, which stays further collection proceedings against that parcel (K.S.A. 79-2803)
- 05The sheriff publishes notice of sale once each week for three consecutive weeks, sets the sale not less than thirty days after the first publication, and offers each tract separately, sold at public auction for the highest and best bid obtainable; the sheriff or the county's authorized person may bid in the name of the county up to the amount of the judgment lien, interest, costs and expenses (K.S.A. 79-2804)
- 06A person who is the record owner of real estate with delinquent general ad valorem taxes or delinquent special assessments is not eligible to purchase at the foreclosure sale (K.S.A. 79-2812)
- 07After the sale the sheriff returns it to the court; once confirmed, the sheriff executes and records a deed to the purchaser, and the deed vests fee simple title subject only to valid covenants and easements of record (K.S.A. 79-2804)
- 08If the county is the successful bidder, it may later sell the property at private or public sale for cash in hand, and after six months from confirmation may advertise three consecutive weeks and accept the highest cash bid received (K.S.A. 79-2804f(b))
- Registration
- Not documented
- Registration mode
- Not documented
- Registration deadline
- Not documented
- Registration fee
- Not documented
- Deposit required
- Not documented
- Deposit amount
- Not documented
- Deposit percent
- Not documented
- Deposit refundable
- Not documented
- Sale format
- in_person
- Payment deadline
- Not documented
- Payment methods
- unknown
- Residency required
- Not documented
- K.S.A. 79-2812 bars a person who is the record owner of real estate on which delinquent general ad valorem taxes or delinquent special assessments exist from purchasing at the K.S.A. 79-2801 et seq. foreclosure sale, subject to the exception in K.S.A. 79-2804g.
K.S.A. 79-2306
“On the day designated in the notice of sale the county treasurer shall sell the real estate on which the taxes and legal charges have not been paid, and it shall be the duty of the county treasurer of such county, to bid off in the name of the county all real estate advertised for sale for delinquent taxes for the amount of the delinquent taxes and the legal charges due thereon, including the costs of advertising and the fees for selling, and no bid shall be received by said county treasurer from any other person for the real estate so sold.”official source ↗
K.S.A. 79-2401a(a)(1)
“real estate bid off by the county for both delinquent taxes and special assessments, as defined by subsection (c), shall be held by the county until the expiration of two years from the date of the sale, subject only to the right of redemption as provided by this section”official source ↗
K.S.A. 79-2401a(b)(1)
“real estate which is a homestead under section 9 of article 15 of the Kansas Constitution and all real estate not described in subsection (a) shall be held by the county until the expiration of three years from the date of the sale”official source ↗
K.S.A. 79-2401a(d)
“If at the expiration of the redemption period, the real estate has not been redeemed, the real estate shall be disposed of by foreclosure and sale in the manner provided by K.S.A. 79-2801”official source ↗
K.S.A. 79-2801(a)
“The petition also shall request that the court adjudge and decree the amount due to be a first and prior lien upon the real estate and that the same be sold at public sale for the satisfaction of the lien, costs, charges and expenses of the proceedings and sale and other necessary relief.”official source ↗
K.S.A. 79-2803
“any person interested in any tract, lot or piece of real estate as owner or holder of the record title, his or her heirs, devisees, executors, administrators, assigns, or any mortgagee or his or her assigns may before the day of sale hereinafter provided for, make redemption”official source ↗
K.S.A. 79-2804
“On the day fixed for the sale by such notice, the sheriff shall offer each such tract, lot or piece of real estate for sale, separately, and the same shall be sold at public auction for the highest and best bid obtainable therefor.”official source ↗
K.S.A. 79-2804
“The notice shall state that the sale will be held at the front door of the courthouse in the county or shall identify some other location in the county where the sale will be held, as selected by the chief judge of the judicial district in which the county is located.”official source ↗
K.S.A. 79-2804
“The sheriff or such other person as may be authorized by the board of county commissioners, if directed by the county commissioners, may bid at such sale in the name of the county such amount as the county commissioners authorize.”official source ↗
K.S.A. 79-2812
“if such person is the record owner of real estate upon which there are delinquent taxes of a general ad valorem tax nature or delinquent special assessments in existence as reflected by the records of the county treasurer.”official source ↗
K.S.A. 79-2804f(b)
“such real estate shall be sold by the board of county commissioners of the county at private or public sale for cash in hand”official source ↗
Notes
County bids off at annual sale; investor buys at tax foreclosure sale (sheriff's deed). | Prose: deed | K.S.A. 79-2968 rate plus 5%/yr (13% for 2026; 15% for delinquencies of $10,000 or more) | 2 years (3 years for homestead and other; 1 year for abandoned property) | highest and best bid at public foreclosure auction | on or after the first Tuesday of September