Delinquent Tax Sale

PROPOSED 2024 SHERIFF SALE DATES

DELINQUENT TAX SALE

JEFFERSON COUNTY, TEXAS

 GUIDELINES AND STANDARDS FOR ELIGIBILITY TO PARTICIPATE IN A DELINQUENT TAX SALE

The following is important information regarding the property for sale.  You must carefully read this information and evaluate these facts in light of your anticipated use of the property.

(1) A bidder must request a Statement of No Delinquent Taxes Owed from the Jefferson County Tax Office. This request for statement is available on the Jefferson County Tax Office website or available at the tax office.  If you are purchasing property in the name of a company, you must provide a copy of the Assumed Name Certificate, which can be obtained from the Jefferson County Clerk’s office or website, or a Franchise Tax Account Status, with a list of the officers and directors, which may be obtained from the Texas Comptroller’s Office Website.  If you are not an officer or director of the company, you must also provide a letter on company letterhead signed by an officer or director, giving you authorization to bid on behalf of the company.  NO ONE CAN OBTAIN THIS STATEMENT THE DAY OF THE SALE.  YOU MUST OBTAIN THIS STATEMENT BY THE END OF BUSINESS ON THE FRIDAY PRECEDING THE SALE.  IF FRIDAY IS A HOLIDAY, YOU MUST OBTAIN THIS STATEMENT BY THE THURSDAY PRECEDING THE SALE.  IF BOTH THURSDAY AND FRIDAY ARE HOLIDAYS, YOU MUST OBTAIN THIS STATEMENT BY THE END OF BUSINESS ON WEDNESDAY PRECEDING THE SALE.

(2) The property will be sold at public auction and will be sold for cash to the highest bidder, based on oral bids. The rules covering auctions generally will apply. Purchasers must pay for their property with cash or a cashier’s check payable to the Jefferson County Sheriff’s Department.  Exact change is recommended if paying by cash.  Purchasers may pay at the Sheriff’s Department the day of the sale until 4:00 p.m. and from 8:00 a.m.-4:00 p.m. on the day following the sale.   All payments must be received by 4:00 p.m. the day following the sale.

(3)  Any successful bidder who fails to make payment shall be held liable for twenty percent of the value of the property plus costs incurred as a result of the bidder’s default pursuant to a legal action under Rule 652 of the Texas Rules of Civil Procedure.  If the property is later sold at another resale auction, but the bid does not meet the minimum required to cover taxes and cost due, then you will be held liable for the difference.

(4a) Original Sale.   The amount of the opening bid is set out next to each tract, and the bidding must start at that figure or higher.  Sums less than the given figure cannot be accepted.

(4b) Resale.   The amount of the suggested opening bid is set out next to each tract or will be stated by the auctioneer at the time the property is offered for sale.  Bidding may start at that figure.  Bids less than the suggested starting bid may be accepted at the discretion of the tax assessor-collector.  The tax assessor reserves the right to set the minimum bid on any property.  Properties so designated will be noted orally and in writing.

(5) Purchasers at this tax foreclosure sale will receive an ordinary type of sheriff’s deed, which is without warranty, express or implied.  The property is being sold “as is.”

(6) All property purchased at this sale may be subject to a statutory right of redemption. This redemption period commences to run from the date the original sheriff sale deed was filed for record in the County Clerk’s office.  There is a two-year right of redemption for homestead property and property appraised as agricultural land.  For all other property, the owner’s right of redemption may be exercised not later than the 180th day following the date on which the purchaser’s or taxing unit’s deed is filed for record.  It is the bidder’s responsibility to determine the redemption period.

(7) Anyone having a legal interest in the property at the time of the original Sheriff’s Sale may redeem the property from the purchaser during the redemption period. The redemption price is set by the Property Tax Code.

(8) Anyone redeeming the property is required to reimburse the purchaser for any costs paid by the purchaser described in paragraph 34.21 (g)(2) of the State Property Tax code:   “Costs include the amount reasonably spent by the purchaser for the maintenance, preservation, and safekeeping of the property”.

(9) Since purchasers will only have a sheriff’s deed to the property, a policy of title insurance may be difficult to obtain.

(10) This sale includes taxes through all tax years, which were delinquent at the date of judgment. This may or may not include the most recent tax year. You must inquire as to which tax years are included on the property you are interested in purchasing.  You will be required to pay the taxes for the tax years, which became due since the date of judgment.

(11) It will be necessary for the bidders to satisfy themselves concerning location of the property on the ground prior to the sale. Original maps and plats of these properties are on file in the office of the County Clerk, and all papers in the lawsuit(s) on which this sale is based are on file in the office of the District Clerk. The approximate property address reflected herein is the address on the tax records and may or may not be completely accurate.   The Tax Office suggests that you do not purchase any property based on any slides shown at the sale unless you have personally viewed the property and the current associated maps or plats that are located at the Jefferson Central Appraisal District.

(12) A bidder at the sale must be registered, at the time the sale begins, with the person conducting the sale. The bidder must submit the letter (Statement of No Delinquent Taxes Owed) to the person conducting the sale. Once the sale begins at 10:00 am, no one will be allowed to obtain a bidder number.

(13) PLEASE REMOVE ALL HATS, SILENCE ALL CELL PHONES AND KEEP CONVERSATIONS TO A MINIMUM.  THE SHERIFF WILL GIVE ONE WARNING.  IF THE SHERIFF HAS TO ADDRESS AN INDIVIDUAL(S) MORE THAN ONE TIME, THE INDIVIDUAL(S) WILL BE ASKED TO LEAVE.

(14) Please return bidder cards to the Sign-In desk at the conclusion of the sale.

(15) For everyone’s health and safety, please social distance.  Masks are optional.  Be advised that guests may be limited or excluded based on health and safety guidelines from the CDC and local government.

Revised 04/22/22

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