Tax Lien Sale
General Information
The Treasurer's office holds a tax lien sale every year in July. Any unpaid taxes are sold to the
public, lottery style. The buyer then recieves a Certificate of Purchase (CP) and then holds a tax lien on the
property. They will hold that tax lien until such time as the property owner pays the taxes. At that time,
the CP holder will receive their original investment back plus 18% interest.
If the property owner does not pay the tax again the next year,the CP holder has the option to
purchase the subsequent year's tax (sub) as soon as it becomes delinquent and does not have to wait
until the tax sale.
If the CP holder continues to purchase the subs for a length of time, they can then begin the process
of obtaining a treasurer's deed and take possession of the property. The length of time depends on the
type of property. The redemption period for a land tax lien is four years; improvement district is four years;
irrigation assessment is 18 months.
Tax Sale Specifics
Listings of delinquent properties will be advertised in the Platte County Record Times as well as
on our website beginning three weeks prior to the sale. We do not mail copies of delinquent listings,
a final copy will be made available the morning of the sale.
The sale is held in the Commissioners room at the Platte County Courthouse, 806 9th Street in
Wheatland.