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UPDATE – SEPTEMBER 16, 2025

There was an auction recently in Benton, Arkansas, with tax-delinquent real estate properties up for grabs. About a third of them were purchased, and raised nearly $495,000, according to the Commissioner of State Lands. The parcels that did not sell at the September 9th public auction will be available for purchase after 30 days, (sometime after October 9th) through the COSL online auction.

The auction offered real estate parcels that hadn’t paid their taxes since 2020. Read more below about the recent auction👇 and how to find the remaining properties 👇to bid online.

“Most owners redeem their property by paying the delinquent taxes,” Commissioner Tommy Land said. “We only auction a fraction of the parcels certified for delinquent taxes.”

Whether the money is collected through redemption or sale, the COSL office disburses taxes and interest to the counties to fund resources. Auction sales are final. Collectively, the 113 parties purchased 363 of the 1,074 parcels, for $494,541.32 at the auction on September 9th.

County	Saline	Perry	Grant
Parcels offered	1,065	3	6
Parcels sold	354	3	6
Total	$430,937.67	$24,903.64	$38,700
Taxes collected	$96,746.46	$4,277.73	$3,294.86

Unsold parcels may be redeemed online at www.cosl.org, using a credit or debit card, or owners can call 501-324-9422 to request a Petition to Redeem. Redemption does not grant ownership; it simply makes the taxes current.

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PREVIOUSLY – SEPTEMBER 3, 2025

Here’s your opportunity to purchase tax-delinquent land from three central Arkansas counties in one event. You can also or redeem your land if you were behind on property taxes. The office of Commissioner of State Lands announced an upcoming auction of tax-delinquent parcels that are located in Grant, Perry and Saline Counties on September 9, 2025.

WHAT: Auction of tax-delinquent properties in Grant, Perry and Saline Counties

WHEN: 10 a.m. September 9, 2025 (Registration 9 a.m.)

WHERE: Benton Event Center 17322 I-30 N

WHO: Those with federal or state ID from within U.S.

HOW: Register, bid, and pay with check, or credit/debit card. No cash. Bidding starts at amount of delinquent taxes, penalties and interest owed.

WHICH: The properties are listed at: www.mysaline.com/cosl-090925-land

This regional auction begins at 10 a.m. and will be held at the Benton Event Center, located at 17322 I-30. Registration begins at 9 a.m. Auctions will be conducted alphabetically by county. Prospective bidders can find the Public Auction Catalog at www.cosl.org.

This resource includes:

• Buyer’s Guide;
• Statutes Governing Sales;
• Auction Date,
• Time and Location; and
• Complete Listing of Parcels Offered. 

Bidders should review the buyer’s guide and statutes governing sales before coming to auctions. The website also includes a video tutorial demonstrating how to research information about each parcel available for sale.

If you’re looking to redeem your own property, the redemption period for tax-delinquent parcels has ended at 4 p.m. on the last business day before the sale date, according to Tommy Land, who is Arkansas Commissioner of State Lands. The office must receive the petition to redeem and payment by that time. If the deadline is missed and the parcel is sold, it cannot be redeem – auction sales are final.

Bidders must register for the auction before placing a bid and must have a federal or state ID from within the United States. Purchases must be paid in full at the auction site; bidders may pay with a business or personal check, or a credit or debit card. Cash is not accepted for purchase of tax-delinquent parcels.

Bidding begins at the amount of taxes, penalties and interest owed on a parcel. The 2024 taxes are not included in the bid, since they are not yet delinquent. The winning bidder must pay those taxes to the county tax collector by October 15, 2025.

“Property taxes help fund schools, roads, libraries and public services including ambulances,” Land said. “Everyone benefits from paying those taxes.”

Properties that do not sell at auction will appear on the COSL’s post-auction sales list 30 days after the auction date. From there, they can be purchased through an online auction system. Another instructional video on the COSL website demonstrates that process to bidders.

Owners of delinquent parcels may redeem those delinquent taxes online at www.cosl.org using a credit or debit card. Those who prefer to pay by check or money order can print a Petition to Redeem from the website or call the office at 501-324-9422 to request the petition, which must accompany their payment.

Owners seeking to redeem a delinquent parcel within 30 days before an auction must use certified funds or may redeem with cash in our office at 7003 Valley Ranch Drive, off Highway 10 in west Little Rock. Cash is only accepted for redemption, and only for in-person payments at the Valley Ranch Drive office.

Revised 8/2025

Getting started: research
How can I find out what the property is and
where it is located?
You can start the research process on the
Commissioner of State Lands website, cosl.org. You’ll
find an instructional video demonstrating how to
research on the web page.
The COSL office receives the property’s legal
description and tax information upon certification. As
a service to prospective buyers, we maintain a link to
the tax assessor’s property cards online. This can be
found under the auction catalog at https://www.cosl.
org, by clicking on the parcel number.
Physical addresses may be listed on the property
cards maintained by the assessor. We highly
recommend that you further research the property to
determine its location and condition. You may need to
research public information, such as plat maps within
the county assessor’s office. The State Land Surveyor’s
Office also maintains a retrieval search online at www.
plat.arkansas.gov.
The best option is to invest the money for a title
search; however, even a title search does not provide
guarantees. The COSL does not guarantee usability,
accessibility, existence or clear title to the property.
Be certain of what you are bidding on before you bid.
Who or what are ‘interested parties’?
Interested parties are individuals or companies that
have a filed and recorded interest in the property
at the time of certification. They may hold a lien,
mortgage, judgment, or other encumbrance on
the subject property. Properly recorded liens and
encumbrances are filed with the circuit clerk’s office.
You will need to do your own research to determine
what, if any, liens and encumbrances are filed against
the property. As mentioned above, you may wish to
consult a local title company or abstractor to perform
a title search to be certain. However, funds expended
for this type of research are not recoverable.
Are liens, mortgages, judgments, or other
encumbrances extinguished by the tax sale?
The COSL attempts to notify all interested parties that
are identified and made known to us. If an interested
party receives proper notice of a sale and fails to
protect its interest by redemption of the taxes, that
interest may be extinguished.
Some liens and assessments such as city liens,
improvement district taxes and property owner’s fees
will most likely transfer with the property and become
your responsibility as the new owner.
It is not uncommon for tax delinquent properties to
be encumbered by Internal Revenue Service liens.
Federal law provides some protection from tax sales
to the IRS. Purchasers should contact the IRS for
information on how to redeem or satisfy liens held by
the agency.
Live public auctions
How do I register to bid?
Registration begins 1 hour before each auction at
the sale site. There is no fee to register. Simply fill
out a numbered bidder registration card and return
the completed form to a COSL employee. Keep the
opposite half as your bidder number.
How are properties offered at the auction?
The public auctions for most counties are regional
events. The parcels are offered in sale number order,
as shown in the catalog and on our website. The
minimum bid is the amount of taxes, interest, penalty
and costs due as of the sale date, as shown in the
catalog. The total purchase price is the minimum bid
plus any competitive bidding.
How do I pay if I am the successful bidder?
We do not accept cash for parcels sold. You
may pay for parcels with a personal or business check,
cashier’s check, money order or credit or debit card.
Card transactions are subject to a 4% non-refundable
processing fee charged by the card terminal provider.
All payments must be for the exact amount owed.
You must pay in full immediately following the
auction. There will not be additional time given for
purchasers to travel to their bank or retrieve forms of
payment elsewhere. Please have your payment ready
in the exact amount.
Online auctions
What properties are offered for online
auctions?
The Commissioner of State Lands Office holds online
auctions for parcels that were previously offered but
did not sell at public auction. Thirty (30) days after
the public auction, those properties appear in the
online post-auction sale.
Why didn’t the parcel already sell?
Sometimes the right person just wasn’t at the auction,
or bidders missed a good deal. But it’s vital to
research, because unsold parcels may have liens, may
be inaccessible or may have other problems.
How can I find parcels available for postauction sale?
You can go to auction.cosl.org, or click the Post
Auction Sales link from our home page (https://www.
cosl.org). You can find a list by county, or search on a
map, at this site.
How do I buy property through the online
auctions?
Anyone can browse and research property. Before you
can bid, you’ll need to register. You must be a U.S.
resident with a valid address and U.S. identification.
We use a third-party vendor to verify identification.
You must also enter a valid credit or debit card
number to bid. Your card will not be charged unless
you are the winning bidder.

After you register, you can find the parcel(s) you wish
to bid on by searching either the list view or map
view. You can find the property’s information, and, if
it’s what you want, click the button to bid. The screen
will show you the current bid and the minimum
required bid amount. You may choose to enter a
maximum bid and let the online system bid for you,
up to that amount. Or you can manually raise your
bid when you receive email notifications that you’ve
been outbid.
You can find instructional videos demonstrating both
the registration and the bidding processes on the
auction website.
Do I have to pay for online auctions with a
credit or debit card?
Yes and no. The first $100 of your winning online bid
will automatically be charged to your card. If your bid
is more than $100, you may choose to pay the balance
online with the card, or you may send certified funds
(cashier’s check or money order) to: Commissioner
of State Lands, 7003 Valley Ranch Drive, Little Rock,
AR 72223-4696. We must receive the balance within
10 business days of the auction’s end. This means
we must have the money in hand; postmarks are not
accepted. Please consider using an expedited courier
service with tracked delivery.
My bid won. Now what?
(Live & Online)
When will I receive the deed?
After the auction, we will process the winning bidder’s
payment and issue a limited warranty deed. We will
record the limited warranty deed with the circuit
clerk of the county where the property is located.
The recorded deed is then forwarded to the buyer’s
mailing address. If a deed is e-recorded, it will be
emailed to the email address on the buyer’s auction
registration.
What is a Limited Warranty Deed?
The Commissioner of State Lands issues a limited
warranty deed for the sale of tax delinquent property.
This is similar to a quitclaim deed; it only transfers
the interest the state held in the property. The COSL
does not guarantee usability, accessibility or existence
of the property, nor can it guarantee or warrant clear
title to the property.
The sale is subject to a 90-day litigation period,
beginning when the deed is issued. We recommend
that you not begin major changes or improvements
to the property until the litigation period ends. If the
sale is overturned in court, the COSL refunds the
purchase price to the buyer. Credit card fees are not
refundable, and the cost of any improvements may
not be refundable.
What if I wish to withdraw my bid?
Your bid is a legal and binding contract to purchase.
Once placed, bids cannot be withdrawn or changed.
Failure to complete payment will result in the bidder
being permanently banned from purchasing land
at tax-delinquent auctions and through the online
auction system.
The Commissioner of State Lands may take additional
legal action against buyers whose payments are
dishonored or rejected by their bank, or who stop
payment or cancel a payment.
For additional information about
purchasing tax delinquent property from
the Arkansas Commissioner of State
Lands office, please contact the office by
calling 501-324-9422, emailing land@
cosl.org or visiting cosl.org.

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