Based on our interpretation of counsel’s April 2025 written overview. This is not legal advice or guidance, so please consult your attorney. Read to the bottom, and we provide a link to a trusted Kansas attorney.
Kansas operates as a tax deed state, but every county uses a judicial foreclosure process.
Understanding the sequence—from delinquency to the county’s administrative step to a court-ordered sale — is essential for investors who want predictable timelines and a marketable title.
Kansas property tax basics
- Property taxes are assessed against the property itself (in rem).
- Counties implement the process: annual reappraisals, six-year physical inspections, roll corrections, and tax collection.
- Taxes are due December 20. Paying half by that date allows the second half by May 10 of the following year, with interest accruing on any unpaid portion.
- If taxes remain unpaid after May 10, the property becomes subject to sale.
- Interest on delinquent amounts is the higher of “federal underpayment rate + 1%” or 10%. At the time of counsel’s letter, the underpayment rate was 9%, so the effective charge was 10%.
“Tax deed state” with a judicial twist
- Before any court action, the Treasurer conducts a perfunctory administrative “bid-off” of the tax lien certificate, and only the county may bid.
- From this administrative step:
- The county may assign the certificate.
- The county may use or rent the property under a receivership.
- The statutory redemption period begins.
- After the redemption period ends, the county files a foreclosure lawsuit, seeks a judgment for taxes, obtains an order of sale, holds the judicial sale, and then seeks confirmation.
- There is no redemption period after the judicial sale. However, for a limited time after sale confirmation, parties can ask the court to open, vacate, modify, or set aside the sale.
Annual timeline investors should track
- January 1: Property becomes taxable for the year.
- Early July: County prepares its list of delinquent parcels from the prior year.
- By August 1: The delinquent list is published and a nominal publication fee is added per parcel.
- Early September: The administrative “bid-off” occurs (on or immediately after the first Tuesday).
- Late October: Any omitted liens may be sold (fourth Monday).
Administrative Sale Procedures and Legal Validity
Once the County completes the administrative “bid-off,” several procedural rules determine the validity of that sale.
- Abbreviations are permitted in published delinquent property lists, helping counties efficiently post large volumes of parcels.
- After the “bid-off,” no additional lien sales occur. Any new delinquent taxes, penalties, or interest automatically attach to the existing lien amount.
- Minor irregularities do not invalidate the sale. A properly issued Sheriff’s Deed serves as prima facie evidence that all required procedures were followed.
Redemption periods (only between the administrative step and the lawsuit)
- Vacant or abandoned property: 1 year (defined as unoccupied for at least a year with failure to perform reasonable maintenance).
- Non-homestead property: 2 years.
- Homestead (primary residence): 3 years.
- Homeowners can redeem one year at a time and delay foreclosure proportionally; in one county, the statute allows partial redemption but does not include the language that delays foreclosure proportionally.
- Only the owner (or successors/assigns) and a mortgagee (or successors/assigns) may redeem.
- If a lender redeems, the borrower may redeem from that lender at 6% interest.
- If a property is not redeemed, foreclosure proceeds into the judicial phase.
Judicial foreclosure, sale, and title
- If a parcel is still unredeemed after the applicable period, the county files a lawsuit naming owners and other claimants.
- In certain categories (for example, some low-income housing, community/economic development matters, low-value parcels, or small delinquencies), proceeding with judicial foreclosure can be discretionary.
- Counties can combine multiple parcels into a single action. The petition identifies the parcel, asks the court to fix the tax amount due, confirms that the tax lien is first and prior, and requests a judicial sale.
- Service follows standard civil rules; service by publication is permitted. If other claims are joined, the tax foreclosure has explicit priority.
- After judgment, an order of sale is issued and published for three weeks; the sale must occur at least 30 days after the first publication.
- Redemption remains available until the day before the sale. If redemption occurs after suit is filed, the redeemer must apply in the foreclosure case, triggering set procedures with the court, clerk, and treasurer.
- The judicial sale is a public auction where the high bidder wins. The sheriff conducts the sale and may place a protective bid covering only the minimum taxes due.
- The Sheriff records the deed. Title passes in fee simple, subject only to subsequently due taxes, valid recorded covenants, and easements of record or in use.
- The sale price can be less than the judgment amount. Any surplus goes to the owner or the party legally entitled to it.
- Parcels can be grouped by court order (for single-use tracts), and unsold parcels from prior sales can be combined for later offerings.
- After the judicial sale, a writ of possession may issue. If the court sets aside a deed, the purchaser is refunded with interest and may be required to provide a quitclaim deed before receiving the refund.
- A vested 15-year adverse possession claim that existed before the tax sale can survive the sale, with a refund to the purchaser.
When sales happen
- Many counties run judicial tax sales in the spring and summer.
- Counties publish sale notices at least 30 days in advance.
- Examples around spring/summer 2025 included Wyandotte (early April), Miami (late April), Atchison (early May), Leavenworth (mid-June), and Riley (late June), while some counties had no dates posted at that time.
- Timelines vary based on county workload and local court efficiency.
Bidder restrictions
- The former owner cannot buy the property at the judicial sale.
- Family members or trustees of the former owner cannot buy.
- If the owner is a corporation, its stockholders or directors—and their family members—cannot buy.
- If a property sold at auction is transferred within ten years to a prohibited purchaser, that party owes the judgment amount plus interest.
- Before confirmation, buyers must file an affidavit stating the purchase was not made by or for a prohibited party.
- Anyone delinquent on other property taxes is ineligible to bid.
Federal liens
- Kansas follows the federal lien recording framework for real property.
- Properly recorded federal liens are entitled to notice in a Kansas tax foreclosure, and federal law can provide longer redemption periods.
County practice and investor diligence
- Counties differ in how they handle the administrative bid-off, the foreclosure suit, and the sheriff’s sale.
- The pace from auction to confirmation and possession depends on local court capacity.
- Pre-sale diligence—title review, redemption status, and understanding county procedures—is essential to control risk and protect returns.
Have Kansas-specific legal questions?
Contact Bessine Walterbach, LLP at https://www.bw-llp.com/ if you have questions about Kansas tax sales. They are a strong resource and can help you navigate each step of the process.
For tools, data, and upcoming Kansas sale information, sign-up for the Tax Sale Resources - Research Platform.
