Selling Land With Back Taxes in Ohio

Falling behind on property taxes happens more often than people think, especially with land that doesn’t produce income or that someone inherited. The good news: back taxes rarely stop you from selling. Here’s how delinquent taxes work in Ohio and what your options are.

How Ohio property taxes become delinquent

Ohio real estate taxes are billed twice a year, in two halves. If a tax bill goes unpaid past the second-half due date, the county auditor adds the parcel to the delinquent land list. From then on, penalties and interest keep adding up the longer the balance sits.

Your options before it becomes a foreclosure

• Pay it off. The county treasurer can give you an exact payoff amount.
• Set up a delinquent tax contract. Most treasurers offer payment plans. Ohio law allows up to five years for most property, and while you keep up with the contract, no new penalties or interest are added to the delinquent amount.
• Sell the land. When you sell, the title company pays the delinquent taxes out of the sale proceeds at closing. You walk away with the rest, and the tax problem is gone.

What happens if nothing is done

If the taxes stay unpaid, the county can move toward foreclosure. There are a few ways that can happen:

• The county prosecutor files a foreclosure in the court of common pleas, under ORC 5721.18.
• The treasurer sells a tax certificate (a tax lien) to a private investor in some counties. The certificate holder collects interest and can ask for foreclosure after at least a year.
• An administrative foreclosure through the county board of revision, which is used for properties considered abandoned.

After a foreclosure judgment, the property is offered at a sheriff’s sale. If it doesn’t sell after two auctions, it’s typically forfeited to the state, a local government, or the county land bank, and may later be sold at a forfeited land sale.

You can still act late in the process

Ohio lets owners redeem their property by paying the amount owed plus costs, generally up until the court confirms the sale. That also means a sale to a buyer can often still close even after a foreclosure has been filed, as long as it happens in time for the taxes to be paid. If the sheriff’s sale brings in more than was owed, the former owner can claim the excess funds through the clerk of courts.

Why selling is often the cleanest fix

If you don’t want the land, paying years of back taxes just to keep it doesn’t make much sense. Selling it lets the taxes be paid from the proceeds, protects your credit and your time, and avoids the chance of losing the property at a sheriff’s sale for far less than it’s worth.

What to do next

• Call your county treasurer and ask for a current payoff amount.
• Find your parcel number on your tax bill or the county auditor’s website. Each of our county pages links to that county’s auditor.
• Get an offer. We buy land with back taxes in all 88 Ohio counties and handle the payoff through the title company at closing.

This guide is general information, not legal or tax advice. Every property and family situation is different, so talk with an Ohio real estate attorney, title company, or tax professional about yours. Last updated September 2026.