Policies and Procedures

General Sale Procedure

The Tax Sale is held annually on the third Thursday of May. The sale is hosted as an online-only auction. There is no physical location for the sale that a bidder may attend to offer a bid in person. Bidders need to register online with the selected auction vendor and follow all required policies and procedures to participate in the online auction.

The sale procedure is governed by Utah Code 59-2-1351.1, and the handling of excess proceeds by Utah Code 59-2-1351.7.

How the Auction Proceeds

Reasons a Property May Be Pulled from the Sale

The county has not met statutory notice requirements.
The property has an erroneous legal description or duplicate assessment.
The parcel is part of an active bankruptcy case.
An “Application for Temporary Removal from Tax Sale” has been approved by both the Utah County Auditor and Board of Commissioners.
The property owner has redeemed the parcel by paying all outstanding taxes.
The Utah County Auditor deems removal appropriate for any other reason.

Redeeming a Parcel Before or During the Auction

Property owners can redeem their parcels before bidding begins by paying all delinquent taxes, penalties, interest, and fees to the County Treasurer. If the taxes are paid prior to the auction, the property will be removed from the sale and ownership will remain with the current owner. Redemption is possible at any point prior to the start of bidding and is at the discretion of the Utah County Auditor. If a third party pays the delinquent taxes before the first bid, the property will still be considered redeemed and ownership will remain unchanged.

Restrictions on Owners & Lien Holders

Property owners or lien holders are prohibited from purchasing their own properties to improve their standing. This rule extends to family, friends, or associates, who cannot buy the property on behalf of the owner and transfer it back. If an owner or lien holder wins the bid for their own property, the transaction will be treated as a redemption and no new deed will be issued.

Bidder Restrictions & Auction Rules

The County Auditor reserves the right to disqualify bidders suspected of attempting to circumvent auction rules. Where a winning bidder violates policies, the Auditor may invalidate the bid or prevent ratification of the sale. Opening bids for each parcel include taxes, penalties, interest, administrative fees, and online auction fees. Successful bids must be paid through the online platform within the specified timeframe, as required by County Ordinance 3.04.100. The administrative fees also cover the cost of recording tax deeds.

Bid-Up/Highest Bidder

Parcels offered for bid at the Tax Sale are sold under one of two procedures: Bid-Up, sold to the highest bidder, and Undivided Interest, sold for the lowest percentage of ownership share. The County Auditor determines the bid type for each auction.

In a Bid-Up sale, bidding starts at a minimum opening bid, which includes taxes, penalties, interest, and administrative costs. The parcel is sold to the highest bidder, and ownership transfers by tax deed. The winning bidder assumes all liability for the property's condition and any legal action needed to clear the title. If the property is a “killed” parcel, the bidder also assumes responsibility for past-due taxes on the corresponding “active” parcel — sometimes called “parent/child” or “better described as” parcels.

Important: the County Auditor administering the sale may use either procedure if it more fully protects the interests of the property owner and the public. See Ordinance 3.04.060 — Criteria for Accepting or Rejecting Bids.

Undivided Interest Bidding

“Undivided Interest” refers to the percentage of ownership the winning bidder receives in the entire, undivided parcel — Utah County does not physically subdivide parcels (create child parcels from a single parent parcel) through the tax sale process. Bidding starts with an opening bid that includes taxes, penalties, interest, and the administrative costs of the sale for a predetermined amount of the undivided interest. As bidding continues, the percentage of ownership bids down; the winning bidder is the final remaining bidder who accepts the lowest percentage of ownership in exchange for the taxes, penalties, interest, and fees due.

The remaining percentage of ownership not sold is retained by the original owner. At the end of the sale the property has two owners: the original owner and the winning bidder, as co-owners. This follows Utah Code 59-2-1351.1 and Utah County Ordinance 3.04.060. Winning bidders who purchase an undivided interest should also review Utah Code 59-2-1351.7 for further information about undivided interest.

Preferred Sale and Preferred Bidder Status

Utah County Ordinance 3.04.080 — Criteria for Granting Bidder Preference states the following:

At the discretion of the County Auditor, a parcel of real property may be offered as a Preferred Sale to bidders who are granted Preferred Bidder Status as provided for herein.
A “Preferred Sale” is the sale of a single, designated parcel offered at the annual tax sale in which:
1. Only bidders that have been granted Preferred Bidder Status may participate.
2. If no bids are received during the Preferred Sale, the sale of the parcel proceeds under normal operating procedures (not a Preferred Sale), and all bidders, not otherwise disqualified, may participate.
A parcel may be offered as a Preferred Sale if it meets the following criteria:
1. The parcel has been determined not to be an economically viable unit of property to other than a preferential interest, based on characteristics such as size, shape, access, zoning, or other factors affecting the economic value and use of the parcel, or
2. A non-preference sale of the parcel would create a nuisance and/or cloud upon an existing interest in the property and could unreasonably diminish the value of that interest.
“Preferred Bidder Status” may be granted to bidders who meet the following criteria:
1. The bidder can demonstrate a possessory interest in the parcel being offered for Preferred Sale, or
2. The bidder owns a parcel or parcels that abut the parcel being offered for Preferred Sale.

Anyone who believes they may qualify for Preferred Bidder Status must submit a Preferred Bidder Application no later than 14 days before the sale. All applications will be reviewed and a decision mailed no later than the Friday before the sale.

Tax Sale is BUYER BEWARE

Properties sold at the May Tax Sale are conveyed by Tax Deed, not Warranty Deed. Buyers assume all risk, as Utah County makes no representations, warranties, or guarantees regarding the property. This includes, but is not limited to, whether the property:

Exists, is buildable, or developable
Has clear title or is subject to liens, easements, or encumbrances
Meets zoning regulations or has legal access
Is contaminated or free of contamination

Buyer Responsibility

Successful bidders assume all risk, including unpaid taxes, liens, assessments, and government fines. Utah County provides no information beyond what is publicly available on its website. Buyers must conduct their own research — the Tax Administration office provides procedural guidance only, not legal or financial advice.

All Sales are Final!

Utah County does not issue refunds unless a sale is invalidated by the County Commission or another adjudicating body.

Public Notice Format

The Public Notice includes the following detail for each parcel offered for sale:

Parcel Number (Tax District Number)
Name of Current Property Owner
Owner's Mailing Address (the mailing address, not necessarily the property address)
Total Amount Due if paid as of the date of the Tax Sale

All payoff amounts are calculated as of the date of the tax sale. Parcels redeemed prior to the date of the tax sale may be redeemed at a lower amount.