Skip to main content

Property Tax Sale

A Tax Sale is the public auction of any real property with taxes that have been delinquent for four years from the final tax payment deadline (five years including by the date of the sale).

Tax Sale Notice

Notice is hereby given that beginning on May 22, 2024, at 8:30 o’clock a.m. (MDT), at publicsurplus.com, the Auditor will offer for sale at public auction and sell to the highest bidder for cash, under the provisions of Section 59-2-1351.1, real property located in the county and now delinquent and subject to tax sale. A bid for less than the total amount of taxes, tax notice charges, interest, penalty, and administrative costs which are a charge upon the real estate will not be accepted.

Links

Current Tax Sale List
Rules & Procedures
Past Years Tax Sale Results

Important Dates & Requirements

  • The 2024 property tax sale will be held May 22nd and 23rd
  • Bid deposit must be received by 5:00 pm MDT on May 20th.  See Rules & Procedures for payment information.

Public Surplus

Property Tax Sale FAQ

The Tax Sale listing will be published four weeks before the date of the Tax Sale and is updated weekly.

Also please see the Current Tax Sale List. 

Current Tax Sale List

Tax sale will be conducted online on May 26, 2022 through Public Surplus

Public Surplus

Delinquent property may be redeemed on behalf of the recorded owner by any person at any time prior to the final Tax Sale. All property redeemed within three weeks prior to the Tax Sale must be redeemed through the County Treasurer in cash or bank certified funds. A person redeeming the delinquent property must pay to the Treasurer the total delinquent amount including taxes, interest, penalties and administrative costs.

Partial payments will not redeem a property. By law, any payments are applied to the most recent tax year first, which means the oldest taxes due are the last to be paid. This ensures that a property is brought current at least once every five years.

$500 deposit required to bid on properties

To participate in the tax sale, bidders must register a week in advance in order to process their bid deposit

Follow the wire transfer instructions when registering to bid.

Public Surplus

A tax deed will be issued within 60 days by the County Auditor and includes the successful bidder’s name and address, the property’s legal description, and the amount paid. The Tax Deed will be mailed to the new owner after the sale is ratified by the Salt Lake County Council.

Any property unsold at the Tax Sale, and which is not in the public interest to be re-certified to a subsequent sale, shall become county property. If you would like information on property owned by Salt Lake County, please contact Salt Lake County Facilities Management at 385-468-0374

Facilities Management

(385) 468-0374

Monday through Friday
8:00 AM - 5:00 PM

The County does not maintain excess funds above the amount of taxes, penalties, interest and administrative costs related to the property subject to sale. Any excess funds are remitted to the delinquent property owner, lien holder, or to the State Treasurer.

You can review information from previous tax sales on the previous tax sales page.

Past Years Tax Sales

No, but an authorized agent can bid for you as long as the agent has registered.