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

1. 1.Watch the advertised tax sale; the sale is held on the first Monday of April if the tax collector opted to hold a sale that day, and otherwise on the last Monday of August, when unpaid taxes remain (Miss. Code Ann. 27-41-59(1))
2. 2.The tax collector sells the land, or so much and such parts of the land of each delinquent taxpayer as will pay the taxes due plus all costs and charges, to the highest and best bidder for cash (Miss. Code Ann. 27-41-59(1))
3. 3.The collector first offers 160 acres or a smaller separately described subdivision; if that first parcel does not produce the amount due, he offers as an entirety all the land constituting one tract (Miss. Code Ann. 27-41-59(1))
4. 4.If no person bids for a tract, the tax collector strikes the land off to the state (Miss. Code Ann. 27-41-59(1))
5. 5.The sale continues from day to day between 8:30 a.m. and 4:30 p.m. until completed, unless the county conducts an online sale (Miss. Code Ann. 27-41-59(1))
6. 6.A tax collector may conduct the sale online using online bidding under an agreement with an online provider that is ratified by the county board of supervisors; the online bidding window is fixed in the agreement and stated in the advertisement (Miss. Code Ann. 27-41-59(2))

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: UnknownUnknown

Not verified from a source yet.

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

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: Unknown

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.

Cash

Not verified from a source yet.

Sources

• Miss. Code Ann. 27-41-59(1)
• Miss. Code Ann. 27-41-59(2)

Mississippi sells the land itself for unpaid ad valorem taxes at a tax sale run by the county tax collector, to the highest and best bidder for cash; the collector offers parcels and, with no bid, strikes the land off to the state, and the sale may be conducted online if the tax collector contracts with an online provider and the county board of supervisors ratifies the agreement (Miss. Code Ann. 27-41-59). The winning bidder pays cash, so cash is the only payment method the statute names. The statute does not set a bidder registration requirement or fee, a deposit, bidder identification, a W-9, or residency/delinquent-tax eligibility screens, so those fields are left unknown. SOURCE: the statutory text was read from the Mississippi Legislature's official bill-status site (billstatus.ls.state.ms.us), whose 2025 bring-forward bill S.B. 2859 reproduces the current codified text of Section 27-41-59, including the online-sale subsection (2).