When real-estate taxes become delinquent, Ohio law gives the State of Ohio and its taxing districts a lien against the property. A tax certificate represents that delinquent tax lien. When a county treasurer sells a tax certificate, the purchaser acquires the lien and the rights provided by Ohio law; the purchaser does not buy the property itself.

See Ohio Revised Code 5721.30 and Ohio Revised Code 5721.33.

Delinquent property taxes affect schools, local governments, libraries and other public services that depend on property-tax collections. A tax certificate sale can convert certain long-standing delinquencies into current revenue for the taxing districts while transferring the delinquent lien to a private certificate holder.

The Treasurer does not treat a tax certificate sale as the right solution for every delinquent parcel. The office screens parcels before a sale and exercises the discretion provided by Ohio Revised Code 5721.33.

No. A pre-sale notice means that a tax certificate associated with the property may be sold. It does not mean that the property itself has been sold, and it is not a foreclosure notice.

For negotiated tax certificate sales, the Treasurer must send the record owner written notice at least 30 days before the sale or transfer, subject to the requirements in Ohio Revised Code 5721.31(B)(2).

Yes. After a negotiated tax certificate sale, Ohio law requires the county treasurer to send notice informing the owner that a certificate was sold or transferred and describing redemption options, subject to the statutory notice provisions.

See Ohio Revised Code 5721.33(K).

Contact the Treasurer's Office as soon as possible. Depending on the timing and your circumstances, you may be able to pay the delinquent amount, enter an eligible payment arrangement with the Treasurer's Office, or provide information showing that the parcel should not be included in the sale.

A payment or approved arrangement completed in time and meeting the Treasurer's eligibility requirements may result in the parcel being removed from the sale list. Do not wait until the scheduled sale date to contact us.

Call or text 419-574-6022, or email treasurer@co.lucas.oh.us.

The Treasurer's Office reviews delinquent parcels using both legal and policy criteria. The goal is to focus tax certificate sales on liens that are appropriate for this collection method while screening out parcels where a sale may be inappropriate, duplicative, or inconsistent with the Treasurer's current collection policies.

As general marketability guidelines, the office typically looks for a delinquent balance of at least $1,000, an assessed value of at least $25,000, and a delinquent-debt-to-value ratio generally no greater than 75%. These are screening guidelines, not statutory requirements, and the Treasurer may consider the individual circumstances of a parcel.

The Treasurer's current policy is designed in part to avoid selling tax certificates on owner-occupied homes and to keep people in their homes whenever possible. The office also generally screens out parcels involving circumstances such as:

• owner-occupied residential property;
• properties receiving a homestead exemption;
• active delinquent-tax payment arrangements;
• active bankruptcy proceedings;
• properties already involved in a competing tax-foreclosure action;
• parcels subject to certain Land Bank requests or other active County disposition or hold processes;
• certain deceased-owner or estate situations;
• fraud or internal-review referrals;
• structures identified through serious code-enforcement or demolition processes;
• government-owned or tax-exempt property;
• churches and nonprofit property; and
• other parcels the Treasurer determines should remain in County collection channels.

These are current screening practices and general policies. They are not a guarantee that every parcel fitting one of these descriptions will be treated the same way in every circumstance. Ohio law gives the Treasurer discretion in conducting a negotiated sale. See Ohio Revised Code 5721.33.

The Treasurer's current policy is generally not to include owner-occupied residential property in a tax certificate sale. The office's preference is to work through available County collection and payment options where possible, with the goal of keeping owner-occupants in their homes.

Property owners should still respond promptly to delinquent-tax notices. Delinquent taxes remain due, and other collection remedies available under Ohio law may still apply.

The delinquent tax lien represented by the certificate is transferred to the certificate holder. Ohio law provides that the State's and taxing districts' superior lien for the delinquent amounts is conveyed intact to the certificate holder.

The purchaser does not receive ownership of the property simply because the certificate was sold. See Ohio Revised Code 5721.33(G).

Yes. Ohio law provides a right of redemption. Before foreclosure is initiated, a person entitled to redeem generally may redeem by paying the applicable certificate redemption price to the county treasurer. Ohio law also provides redemption rights during later stages of the process, subject to additional amounts, costs and deadlines.

See Ohio Revised Code 5721.38.

Yes. For a negotiated tax certificate sale, the certificate rate is set as part of the transaction and may range from 0% up to 18% simple interest per year under Ohio law. The actual rate applicable to a particular certificate is established by the sale terms. Additional statutory interest and costs can apply if the matter progresses into foreclosure.

See Ohio Revised Code 5721.30(F) and (G) and Ohio Revised Code 5721.38(B).

Ohio law permits an owner or other person entitled to redeem a parcel to enter into a redemption payment plan with the certificate holder and any secured parties of the certificate holder for certificates sold through a negotiated sale. Whether a particular arrangement is available and its terms are matters to address with the certificate holder, subject to Ohio law.

See Ohio Revised Code 5721.38(C)(2).

Ohio law regulates a certificate holder's contact with a property owner. Without the Treasurer's prior written consent, a certificate holder generally may not initiate contact to encourage or demand payment until one month after purchasing the certificate.

See Ohio Revised Code 5721.43.

No. Selling a tax certificate and foreclosing on property are separate steps. A certificate holder must satisfy the requirements of Ohio law before foreclosure may be initiated. The applicable timing can also be affected by the terms of a negotiated tax certificate sale.

See Ohio Revised Code 5721.37 and Ohio Revised Code 5721.33(A).

In many circumstances, yes. Ohio law provides redemption rights after foreclosure has been initiated and before specified later events in the foreclosure process. At that point, however, the amount required to redeem can include additional statutory interest, attorney fees, court costs and other permitted expenses.

See Ohio Revised Code 5721.38(B).

Ohio law gives the holder of the most recently issued tax certificate an opportunity to purchase a subsequent tax certificate by paying later delinquent taxes that have not already been transferred through another tax certificate sale. A subsequent certificate creates a separate lien against the parcel.

See Ohio Revised Code 5721.42.

Under Ohio law, the portion of the cash proceeds representing taxes, penalties and interest is apportioned among the taxing districts, while amounts representing assessments and other charges are credited as provided by law. A tax certificate sale therefore helps move delinquent revenue into the public funds that depend on property-tax collections.

See Ohio Revised Code 5721.33(F) and (G).

Contact the Treasurer's Office promptly. Tax records, ownership information, bankruptcy filings, payment-plan status and other circumstances can change, and the office wants an opportunity to review relevant information before a sale occurs.

Call or text: 419-574-6022
Email: treasurer@co.lucas.oh.us

Ohio's tax certificate statutes are primarily found in Ohio Revised Code Chapter 5721. Key sections include R.C. 5721.30, R.C. 5721.31, R.C. 5721.33, R.C. 5721.37, R.C. 5721.38, R.C. 5721.42, and R.C. 5721.43.

Important: This FAQ is intended to provide general information about tax certificate sales and the current policies of the Lucas County Treasurer's Office. It is not legal advice and does not replace the Ohio Revised Code, a tax certificate sale/purchase agreement, a court order, or other controlling legal authority. If there is any conflict, the applicable law and controlling documents govern.