How to buy tax-sale property in Delaware (2026)

1. 1.Determine which method applies: the monition method of sale under Subchapter II or the sale of land for delinquent taxes in Kent and Sussex Counties under Subchapter IV (9 Del. C. ch. 87)
2. 2.Under the monition method, the tax collecting authority files a praecipe and the prothonotary issues a monition to the sheriff; after the sheriff's return, a writ of venditioni exponas commands the sheriff to sell the property (9 Del. C. § 8725(a))
3. 3.If the county so provides in the notice, certify to the county governing body before bidding that you (and your affiliated entities) do not own real property in the county with amounts past due over $1,000 or vacant at least 18 consecutive months without a valid building permit or pending land use application, and obtain the county's certificate to present to the sheriff before the sale (9 Del. C. § 8726(b)-(c))
4. 4.Bid at the sheriff's public sale; the department of finance or the chief county financial officer may approve or disapprove the final bid (9 Del. C. § 8726(a))
5. 5.For a Kent or Sussex County sale under Subchapter IV, bid at the courthouse door at the advertised day, hour, and place (9 Del. C. § 8772(a))
6. 6.The sale is returned to the Superior Court, which approves it or sets it aside (9 Del. C. § 8731; § 8773)
7. 7.The owner may redeem within 60 days of the Court's approval on payment of the purchase price plus 15 percent and costs (Subchapter II) or within 1 year of the sale on payment of the purchase money plus 20 percent interest (Subchapter IV); once redemption expires, the purchaser petitions for a deed and pays the cost of the deed (9 Del. C. §§ 8729, 8776, 8778(c))

RegistrationSigning up as a bidder before the sale. Counties set the deadlines and paperwork, which may include an application, identification, and a no-delinquent-taxes statement. See the full glossary for more terms.

Required: YesIn person

the county-generated certificate must be presented to the sheriff prior to the sale, and the sheriff requires it prior to registering any bidder (9 Del. C. § 8726(c))

DepositMoney you must post before or at the sale, often a flat amount or a percentage of your bid. It is usually applied to the purchase price if you win and is often non-refundable if you fail to pay. See the full glossary for more terms.

Required: UnknownUnknown

Not verified from a source yet.

FormsPaperwork a county may collect before you can bid, such as a bidder ID card or a W-9 for tax reporting. See the full glossary for more terms.

Bidder ID card: UnknownW-9: Unknown

A certificate generated by the county that the bidder must present to the sheriff before the sale, when the county requires bidder certification (9 Del. C. § 8726(c))

EligibilityRules about who may bid. Some counties restrict non-residents or bar anyone who owes delinquent taxes from participating. See the full glossary for more terms.

Residency required: UnknownNo delinquent taxes: Yes

If the notice so indicates, the county may require a bidder, before any bid, to certify that the bidder (directly or through affiliated entities) does not own real property in the county with amounts past due over $1,000 under 25 Del. C. § 2901(a) or that has been vacant at least 18 consecutive months without a valid building permit or pending land use application (9 Del. C. § 8726(b))

501(c)(3) organizations and community development corporations meeting the stated conditions are exempt from the certification requirement (9 Del. C. § 8726(b))

PaymentHow and when you must pay after winning. Certified or cleared funds are common and personal checks usually are not; missing the deadline typically forfeits your deposit. See the full glossary for more terms.

Unknown

Not verified from a source yet.

Sources

• 9 Del. C. § 8726(a)
• 9 Del. C. § 8726(b)
• 9 Del. C. § 8726(c)
• 9 Del. C. § 8725(a)
• 9 Del. C. § 8729
• 9 Del. C. § 8731
• 9 Del. C. § 8772(a)
• 9 Del. C. § 8776
• 9 Del. C. § 8778(c)

Delaware's county tax sales are run as sheriff's sales under the monition method (9 Del. C. ch. 87, Subchapter II), with a separate sale-of-land procedure for Kent and Sussex Counties (Subchapter IV). Bidding is in person: the sheriff sells the property after a writ of venditioni exponas issues (9 Del. C. § 8725(a)), and Kent/Sussex sales are held at the courthouse door (9 Del. C. § 8772(a)). Delaware statutes create a bidder prequalification mechanism: if the notice of sale so indicates, the county may require bidders to certify that they (and affiliated entities) do not own county real property with amounts past due over $1,000 or vacant at least 18 months without permits, and the county generates a certificate the bidder must present to the sheriff before the sale, with the sheriff registering bidders only on presentation (9 Del. C. § 8726(b)-(c)); a county fee may be set for that certificate. Final bids are subject to approval by the department of finance or chief county financial officer (9 Del. C. § 8726(a)), and the sale returns to the Superior Court for approval or to be set aside (9 Del. C. §§ 8731, 8773). Redemption runs 60 days after court approval (purchase price plus 15%) under Subchapter II or 1 year (purchase money plus 20%) under Subchapter IV, after which the purchaser petitions for a deed and pays the deed cost (9 Del. C. §§ 8729, 8776, 8778(c)). The statutes do not set a deposit, accepted payment instruments, a W-9 requirement, or a state-residency requirement, so those remain unknown, and the registration/fee requirements are conditioned on the county's election and the notice of sale.