| Select State | Lien/Deed? | Month of Sale | Return | Penalty |
| Alabama | Tax Lien Certificate | Yearly | 12% | None |
| Alaska | Tax Deed | Yearly | N/A | None |
| American Samoa | | | | |
| Arizona | Tax Lien Certificate | February | 16% | None |
| Arkansas | Tax Deed | May | N/A | None |
| California | Tax Deed | Feb-April, July-August | N/A | None |
| Colorado | Tax Lien Certificate | October - November | +9% | None |
| Connecticut | Tax Deed and Tax Lien | June | N/A | 18% |
| Delaware | Tax Deed Redeemable | Yearly | N/A | 15% |
| District of Columbia | | July | | |
| Florida | Tax Lien & Tax Deed | Lien: May-June , Deed: Yearly | N/A | None |
| Georgia | Tax Deed Redeemable | Yearly | N/A | 20% |
| Guam | | Yearly | | |
| Hawaii | Tax Deed Redeemable | June, Nov-Dec | 12% | None |
| Idaho | Tax Deed | May | N/A | None |
| Illinois | Tax Lien Certificate | April, October, December | 36% | None |
| Indiana | Tax Lien Certificate | August-October | 15% | None |
| Iowa | Tax Lien Certificate | June | 24% | None |
| Kansas | Tax Deed | May, July-Aug, Oct, Dec | N/A | N/A |
| Kentucky | Tax Lien Certificate | April - May | 12% | None |
| Louisiana | Tax Deed Redeemable | January - April | 12% | 5% |
| Maine | Tax Deed | Yearly | N/A | N/A |
| Maryland | Tax Lien Certificate | June | 18% | None |
| Massachusetts | Tax Deed Redeemable | Yearly | 16% | N/A |
| Michigan | Tax Deed | March, May, August | N/A | None |
| Minnesota | Tax Deed | Feb, June, October | N/A | None |
| Mississippi | Tax Lien Certificate | April, August | 18% | 5% |
| Missouri | Tax Lien Certificate | August-September | 10% | None |
| Montana | Tax Lien Certificate | July | 10% | 2% |
| Nebraska | Tax Lien Certificate | March | 14% | None |
| Nevada | Tax Deed | April | N/A | N/A |
| New Hampshire | No Sales | No Sales | N/A | None |
| New Jersey | Tax Lien Certificate | Jan, March, June, Sept, Dec | 18% | 6% |
| New Mexico | Tax Deed | Yearly | N/A | None |
| New York | Tax Deed | July-August, October | 20% | None |
| North Carolina | Tax Deed | Yearly | N/A | None |
| North Dakota | Tax Deed | December | N/A | None |
| Northern Marianas Islands | | | | |
| Ohio | Tax Deed & Tax Lien | Yearly | 18% | None |
| Oklahoma | Tax Lien & Tax Deed | June | 8% | None |
| Oregon | Tax Deed | October - November | N/A | None |
| Pennsylvania | Tax Deed | Yearly | N/A | None |
| Puerto Rico | | | | |
| Rhode Island | Tax Deed Redeemable | September | None | 10% |
| South Carolina | Tax Deed Redeemable | October - December | None | 3-12% |
| South Dakota | Tax Lien Certificate | December | 10% | None |
| Tennessee | Tax Deed Redeemable | Feb, Jun, Sept - November | 10% | None |
| Texas | Tax Deed Redeemable | Yearly | N/A | 25% |
| Utah | Tax Deed | May | N/A | None |
| Vermont | Tax Deed Redeemable | Yearly | 12% | None |
| Virginia | Tax Deed | Yearly | N/A | None |
| Virgin Islands | | | | |
| Washington | Tax Deed | August, December | N/A | None |
| West Virginia | Tax Lien Certificate | October - November | 12% | None |
| Wisconsin | Tax Deed | Yearly | N/A | None |
| Wyoming | Tax Lien Certificate | July - September | 15% | 3% |