Forms and Questions

Tax Sale Forms

This is the paper form that can be filled out by individuals that would like to register for the sale in person on the day of the sale. If a bidder would like to pre-register online, please visit the Bidder Regisration page for more information.

For individuals who own property that abuts a parcel on the Tax Sale and who may qualify for a preferred bidder status. This form would need to be completed and returned to the Utah County Tax Administration Office at least 14 days prior to the date of the sale.

For owners of record or other individuals with recorded interest in a parcel sold at the May Tax Sale to protest the sale of the parcel to the Utah County Board of Commissioners. This form must be filed within 10 business days from the date of the sale with the Utah County Commission. Copies of the full protest should also be filed with the Utah County Attorney's Office and the Utah County Tax Administration Office. This is in accordance with Utah County Ordinance 21-5-11 Procedures for Contesting Bids and Sales.

For owners of record or other individuals with a recorded interest in a parcel listed on the May Tax Sale, prior to the date of the sale, to file a Request for Review with the Utah County Clerk/Auditor to pull the parcel from the sale. The applicant will need to file this form with the Utah County Tax Administration Office no later than April 15 to guarantee a timely review.

Frequently Asked Questions

Below is a list of the most commonly asked questions regarding the May Tax Sale.

1. What is a Tax Sale Click to Expand
Any property not redeemed by March 15th following the lapse of four years from the date when the property became delinquent will be included in the Annual Delinquent Tax Sale held in May. This sale allows the county to recapture taxes due on any parcel that is more than four years delinquent. The sale of delinquent parcels are governed by state statute and county ordinance.

The Tax Sale listing will be on the internet four weeks immediately preceding the date of the Tax Sale and is updated in real time. This means as properties are redeemed they will automatically be removed from the online listing. The tax sale list is also placed in a local newspaper of general circulation for 4 weeks prior to the date of the sale.

See Tax Sale Procedures for Utah County Tax Sale Ordinances, Utah State Tax Commission Standard of Practice, and Utah State Code for Tax Sales.

2. When will the Tax Sale be held? Click to Expand
In Utah County, the Tax Sale is held annually on the 3rd Thursay of May. Bidders may register online or at the door. Bidder registration and check-in will begin at 9:00 am and the auction will start promptly at 10:00 am (MDT) in the Utah County Health & Justice Building (room 2500, a conference room on the second level), 151 South University Avenue, Provo, Utah 84606, unless otherwise noted.

See the Tax Sale Date, Time, Location page for more information.

3. How will the Tax Sale be advertised? Click to Expand
Delinquent property listings are published in a newspaper of general circulation for 4 weeks prior to the sale. Public notices will be published in either The Daily Herald, Deseret News, or Salt Lake Tribune starting in mid to late April depending on the exact date the Tax Sale is held in May. The notices will appear in either the Thursday, Friday or Sunday editions. The is also published on the county website with links to each properties information page. It is highly recommended that interested buyers go to each property's information page and review all documents recorded against the property as part of their research.

See the List of Properties page for more information.

4. What are an owner's redemption rights? Click to Expand
Delinquent property may be redeemed on behalf of the owner of record by any person at any time prior to the Sale. A person redeeming the delinquent property must make payment in certified funds to the Utah County Treasurer the total delinquent amount including taxes, interest, penalties and the administrative costs. Property may only be redeemed up to the time of the sale. Once the auction has begun, no redemption can be made. Utah State law does not allow for a post sale redemption period.

See the Tax Sale Procedures page for more information.

5. How do I register for the Tax Sale? Click to Expand
You may register online prior to the sale. Online registration will open at least 4 weeks prior to the sale and then close by 5 pm the day before the sale. Individuals may also register in person on the day of the sale. Bidder registration and check-in will begin at 9:00 am. There is no fee or deposit required to register. Bidder registration will close at 10:00 am. Any individual that was not in-line at 9:59 am will not be allowed to register. Any bidder that has not checked-in and been issued their bid paddle also will not be allowed to participate. No execeptions!

See the Bidder Regisration page for more information.

6. What form of payment is accepted? Is there a financing plan? Click to Expand
Utah County does not offer nor will it consider any request of financing on behalf of a winning bidder. The winning bidder on a parcel must pay the full amount of the final bid to the Utah County Treasurer's office within the time period required, usually at least 60 minutes, at the close of a round of bidding. Any parcels not paid for on time will be auctioned off in the next bidding round. The Utah County Treasurer’s office located at 100 E Center St, Suite 1200 in Provo, which is located on the first floor of the Utah County Administration building across the street from the Tax Sale location. Utah County ordinance limits acceptable methods of payment to for properties purchased at the May Tax Sale to cash, certified check, or money order. No other forms of payment will be accepted. All transactions must be presented in person and concluded within with the period required after the close of the bidding round. See the Tax Sale Procedures page for more information.

7. Does the County sell or issue Tax Liens as a result of the sale? Click to Expand
Utah State Statute 13-50-337 does not permit the sale of tax liens or tax lien certificates. In accordance with Utah State Statute 59-2-1351.1 successful bidders will be provided with a recorded tax deed, which is similar to a quit claim deed. Tax deeds will only be issued and recorded after the sale and all accepted bids have been ratified by the Utah County Commission, usually between 60 to 180 days after the close of the sale. This waiting period allows for any protest of the sale to be filed and decided prior to the ratification of the sale by the County Commission. Tax Deeds will be issued in the name of the winning bidder as listed on the bidder registration form. Individuals or businesses may register to bid at the sale.

See the Tax Sale Procedures page for more information.

8. What ownership rights are granted with a Tax Deed? Click to Expand
County Ordinance 21-5-14. Disclaimers by the County with respect to Sale Procedures and Actions. (a) Properties sold during the annual real property tax sale shall be conveyed by Tax Deed. This form of deed is not a warranty deed. The County makes no representations as to the title conveyed, nor as to the purchaser’s right of possession of the property. Similarly, the County makes no warranties or representations as to whether the property is buildable or developable, nor does the County make any representations regarding whether the property complies with applicable zoning regulations. The County does not warrant or represent that any property purchased during the Tax Sale is habitable or in any particular condition. The County also makes no warranties or representations regarding the accuracy of the assessment of the property or the accuracy of the description of the real estate or improvements thereon.

Any bidder who wishes to understand exactly what will happen when a Tax Deed is issued by the county for a specific property must consult their own legal counsel or title company. No employee or elected official of Utah County can provide any type of legal or non-legal advice related to the tax sale. Any information given by phone, mail, or email that conveys information beyond the scope of the procedures of the tax sale will be considered the unqualified personal opinion of the individual and does not officially represent the county's position.

9. What happens to the properties that are not sold at the Tax Sale? Click to Expand
All unsold properties become the property of Utah County and are administered by the Public Works department. Currently there is no formal process for purchasing property that was unsold at the May Tax Sale and the county does not offer any type of “over the counter” property sales to the general public. The public auction is the only venue offered by the county for the purchase of property by individuals with no connection/qualifying interest* to the property. Individuals looking to purchase "investment" properties must attend the Tax Sale and bid on the properties they are interested in.

If you would like to make an inquiry about a specific unsold property, in which you have a qualifying interest*, you must contact the Public Works Department at 801-851-8600. The Public Works Director may entertain legitimate offers to purchase unsold tax sale properties for a reasonable value including all taxes and other costs related to the property. This offer would then be forwarded to the Utah County Commission for approval.

If you would like to see a list of properties that went to auction but did not sell you may go to the Utah County Land Records system to do a Kind of Instrument search. At this page, type "ATD" in the Kind of Instrument (KOI) Search box.

*Qualifying interest is defined by Utah County as an individual who owns or will own property that abuts, borders, or in someway is connected to the property that is owned by the county.