Attorney J. Alex Bruggenschmidt has one of the most extensive tax sale practices in Indiana. He has provided legal counsel in thousands of tax sale cases across all 92 counties, representing purchasers ranging from neighboring property owners to large institutional investors.
Alex also works directly with counties, municipalities, and nonprofits on blight elimination and redevelopment efforts—returning countless chronically delinquent properties to productive use and strengthening communities statewide.
This unique blend of purchaser and government-side experience gives him a comprehensive perspective on Indiana’s tax sale system and allows our firm to guide clients confidently through every stage of the process.
Guiding Purchasers and Local Governments Through Tax Sales
Understanding Indiana Tax Sales
Indiana county officials are required to conduct tax sales to collect delinquent property taxes and municipal liens. Each year, this process generates revenue vital to funding public services such as law enforcement, education, and infrastructure.
Indiana’s tax sale system is a hybrid administrative and judicial process, in which tax liens for thousands of properties are sold by county officials at public auction—subject to a right of redemption by the property owner or another interested party.
Before a county can hold its annual tax sale auction, the county auditor and treasurer must apply for and obtain a judgment and order of sale against each tax delinquent property eligible for the tax sale.
In addition to the court filings, the county auditor is required to:
- notify the record owner(s) of each property; and
- publish information about the tax sale in local newspapers.
Phase 2: The Tax Sale Auction & Post-Sale Legal Process
Indiana county officials conduct their tax sale auctions annually, typically in the autumn of each year. To learn more about registering to bid in a particular Indiana county, auction rules/procedures and payment terms, please see the Helpful Links section, below.
The tax sale auction does not transfer property ownership or the right to take possession of the property. Instead, the purchaser buys the county’s lien for the delinquent taxes, subject to the right of redemption. The county auditor and treasurer issue a tax sale certificate to the winning bidder of each property. The tax sale certificate confirms the purchase, describes the property, and defines the applicable redemption period, in addition to other details about the sale.
During the applicable redemption period, the purchaser must take a variety of steps to preserve its rights in the property, which include:
- conducting a title search;
- sending legal notices to the property owner and other interested parties by a specific deadline; and
- filing a form with the county auditor for reimbursement of certain legal expenses in the event of redemption.
If the property is redeemed within the applicable redemption period, the purchaser receives a refund of the purchase price plus interest and certain legal expenses—but not ownership of the property.
Phase 3: Petitioning for the Tax Deed
If the property is not redeemed during the applicable redemption period, the purchaser may file a petition for tax deed with the county court having jurisdiction over the tax sale. The purchaser is required to provide another round of legal notices to the owner and other interested parties, who have an opportunity to file an objection to the tax deed petition. If the court finds that all legal requirements have been met on the part of the purchaser and county officials, the court grants the tax deed petition and orders the county auditor to issue a tax deed for the property. The issuance of the tax deed transfers legal title/ownership of the property to the purchaser.
How Indiana Tax Sales Work
Indiana’s tax sale system blends administrative and judicial steps. Here’s what the process looks like in practice:
Helpful Links:
For more information about Indiana tax sale auctions, including dates, property lists and registering to bid:
