[map] Kansas


Statute Summary: All real estate on which the taxes shall not have been paid as provided by law on or before the twentieth day of June in each year, commencing with the year 1941, shall be subject to sale as hereinafter provided. (Sec. 79-2301) If any county treasurer shall unavoidably omit or fail to sell any real estate for unpaid taxes on the first Tuesday of September, he or she shall advertise and sell such real estate on the fourth Monday of October next ensuing, and such advertisement and sale shall conform in all respects to the provisions of this act, and shall be as binding and valid as if such sale had been made on the first Tuesday of September. If any real estate on which the taxes shall not have been paid has been advertised as provided by law, and has not been sold to the county by reason of any injunction or judicial proceeding, after such injunction shall have been dissolved it shall only be necessary for the county treasurer to cause to be published in some newspaper of general circulation in his or her county a notice stating that such real estate was not sold, by reason of such injunction; and such real estate shall be sold to the county at such time and place as shall therein be specified, which time shall not be less than ten days from the date of publication, said sale to be conducted in the same manner as herein provided for the sale of other real estate for delinquent taxes (Sec. 79-2322). The county continues to hold the property during a two-year redemption period (Sec. 79-2401a), after which the county may initiate a judicial foreclosure (Sec. 79-2801) which will eventually lead to the sale of the property at a public auction (Sec. 79-2804).

Law: Kansas Statutes, Chapter 79, Article 23, “Sale of Real Estate for Taxes,” Article 24, “Redemption of Real Estate,” and Article 28, “Judicial Foreclosure and Sale of Real Estate by County.”
Contact: County Treasurers/Tax Collectors (Sec. 79-2804).
Interest Rate: Not applicable.
Auction Type: Tax Deed (Sec. 79-2804). Unredeemed property is sold at a public auction by the appointed county clerk to the highest bidder (Sec. 79-2804).
Bidding Procedure: Premium bid / highest bid. (Sec. 79-2804). “On the day fixed for the sale by such notice, the sheriff shall offer each such tract, lot or piece of real estate for sale, separately, and the same shall be sold at public auction for the highest and best bid obtainable.”
Costs: Not specified by the state statutes. Contact county officials for details.
Redemption Period: Not applicable.
Deed Assigned at Foreclosure to: The sheriff shall make return to the clerk and the same, as soon as practicable, shall be examined by the court, and if found by the court to be regular, it shall be confirmed, and the sheriff ordered to forthwith execute to the purchasers at such sale a good and sufficient deed. (Sec. 79-
2804 emphasis added).

Kansas Contacts
number of Counties: 105

Butler County
205 West Central
Delinquent Property Tax Division
El Dorado, KS 67042
Phone: (316) 322-4300

Cowley County
311 E. 9th
Delinquent Property Tax Division
Winfield, KS 67156-9631
Phone: (620) 221-5400

Douglas County
1100 Massachusetts
Delinquent Property Tax Division
Lawrence, KS 66044-3064
Phone: (785) 841-7700

Finney County
311 N. 9th Street
Delinquent Property Tax Division
Garden City, KS 67846-5312
Phone: (620) 272-3522

Johnson County
111 South Cherry
Delinquent Property Tax Division
Olathe, KS 66061-3441
Phone: (913) 715-0430

Lyon County
402 Commercial
County Courthouse
Emporia, KS 66801-4000
Phone: (620) 342-4950

Reno County
206 West First Street
Delinquent Property Tax Division
Hutchinson, KS 67501-5204
Phone: (620) 694-2929

Riley County
110 Courthouse Plaza
Delinquent Property Tax Division
Manhattan, KS 66502-0125
Phone: (785) 537-6300

Saline County
PO Box 5040
Delinquent Property Tax Division
Salina, KS 67402-5040
Phone: (785) 826-6540

Sedgwick County
525 N Main/Rm 320
Delinquent Property Tax Division
Wichita, KS 67203
Phone: (316) 383-7411