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Sell Land With Delinquent Property Taxes

Vacant land produces no rent, no shelter, and no tax deduction most owners ever notice -- but the county bills it every single year. When a parcel falls behind, interest and attorney fees compound quietly until a delinquent tax suit lands the property on a courthouse sale list, and owners often learn about it from a neighbor rather than the mail.

Last reviewed: September 14, 2026

Call (865) 277-6808Get a written offer

What you are dealing with

Sound familiar?

  • Years of unpaid county taxes plus interest, penalty, and attorney fees
  • A delinquent tax suit filed with your name in the caption
  • Notices going to an old address you have not lived at in a decade
  • A parcel worth less than you think but costing you every October

Questions owners ask us first

  • “Can I sell it if the taxes are already behind?”
  • “Do I have to pay the back taxes before closing?”
  • “Will I get anything out of it at all?”

What you will need

  • • The parcel number or a recent tax notice
  • • Any delinquent tax suit paperwork you have received
  • • The deed that put the land in your name, if you have a copy

How it works in Tennessee

The timeline, the law, and your options

  1. Step 1

    Delinquency and turnover

    County property taxes become delinquent on March 1 following the year they were billed. Interest and penalty accrue monthly, and after the statutory period the trustee turns the parcel over to the county's delinquent tax attorney.

  2. Step 2

    The tax suit

    Tennessee counties collect delinquent taxes by filing suit in Chancery Court against the parcel. Owners and lienholders are named and served, and attorney fees and court costs are added to what is owed.

  3. Step 3

    Sale and redemption

    The parcel is sold at a court-ordered sale and the sale is confirmed by the court. Tennessee law sets the redemption period from the order confirming the sale -- one year where the delinquency is five years or less, 180 days where it is more than five but under eight years, 90 days at eight years or more, and 30 days for vacant or abandoned property (T.C.A. 67-5-2701).

Legal notes

  • • Taxes follow the land, not the person -- a buyer takes the parcel subject to them, which is why they get paid at closing.
  • • Redemption after a tax sale requires paying the sale price plus interest and costs, and it is far more expensive than simply selling first.
  • • Several years of delinquency on adjoining parcels can be handled in one suit, so one notice may involve more land than you think.
  • • This is general information, not legal advice -- talk to a Tennessee attorney about your specific parcel.

Your options

  • • Pay the delinquency and keep holding the parcel
  • • Set up a payment arrangement with the county where one is offered
  • • List the raw land and hope it sells before the sale date
  • • Sell for cash now and let the back taxes be paid at closing

How we handle it

What selling this parcel to us looks like

You can sell a tax-delinquent parcel right up until the sale is confirmed by the court. We order the payoff from the trustee and the delinquent tax attorney, pay every dollar of it out of our funds at closing, and you keep whatever is left. On low-value parcels where the taxes exceed the value, we will still often take it off your hands so the liability stops.

Decision guide

Build the plan around the actual parcel

Questions that control a delinquent property taxes decision

Start with the questions that can change the parcel's path: Can I sell it if the taxes are already behind? Do I have to pay the back taxes before closing? Will I get anything out of it at all? The answers identify whether the immediate work belongs in the deed record, a tax or court file, a co-owner agreement, or a physical review of access and utilities. A land decision should not begin with a house-style repair estimate.

The practical choices include Pay the delinquency and keep holding the parcel; Set up a payment arrangement with the county where one is offered; List the raw land and hope it sells before the sale date; Sell for cash now and let the back taxes be paid at closing. Each carries a different combination of continued taxes, professional fees, waiting time, market exposure, and risk that a retail buyer cancels after due diligence. We compare those costs with a written as-is offer so the owner can judge a net result, not simply two headline prices.

Records and field checks for this parcel

The initial record set includes The parcel number or a recent tax notice, Any delinquent tax suit paperwork you have received, The deed that put the land in your name, if you have a copy. From there, the deed, tax card, available plat, easements, liens, and county status show what is legally being offered. A site visit answers different questions: whether the mapped access exists on the ground, how the terrain drains, where utilities appear to stop, and whether another person is using or occupying the tract.

Taxes follow the land, not the person -- a buyer takes the parcel subject to them, which is why they get paid at closing. Redemption after a tax sale requires paying the sale price plus interest and costs, and it is far more expensive than simply selling first. The closing agreement should identify the tract, price, timing, title work, possession, taxes, and any items that remain after transfer. Keeping those terms in writing prevents an unresolved boundary, access, or ownership issue from being mistaken for an ordinary closing delay.

FAQ

Questions sellers ask

I owe more in taxes than the land is worth. Will you still buy it?
Often, yes. We look at the parcel on its own merits and sometimes the cleanup value or an adjoining-owner sale makes it work. If it truly does not, we will tell you straight instead of stringing you along.
Do I need to bring money to closing?
No. We do not take a deal to closing that requires the seller to write a check. If the numbers cannot work that way, we say so up front.
How fast can this close?
Land closings are usually simpler than house closings. Once the title search and payoff come back, seven to fourteen days is typical.
Do you need a survey?
Not usually. If the legal description is a metes-and-bounds description with gaps, we may order one at our cost.

No obligation

Get a written offer on your parcel

No survey, no soil test, and no cleanup at your expense. Send the parcel number and we will do the digging.

Tax-Delinquent Land

No obligation, no fees, no clearing or survey required. Tell us about the parcel -- an address or the parcel ID and county is enough -- and you get a written cash offer within 24 hours of the parcel visit.

Prefer to talk? Call (865) 277-6808 or email jake@ucstn.com.

This situation by city

Delinquent property taxes in your area

Delinquent property taxes in KnoxvilleDelinquent property taxes in Lenoir CityDelinquent property taxes in Maryville

Related

Other land situations we buy in

Land loan default or foreclosureHOA or POA dues and liensVacant lot you will never useInherited land or probateLand loan default or foreclosureBankruptcyHOA or POA dues and liens

Keep reading

How we work out the number on your property

Resale value, repair scope, holding and closing costs, and the margin we need — explained in plain English.

What we actually do with the properties we buy

We are a licensed contractor first. We rebuild what we buy instead of wholesaling the contract on.

Working with agents: we can repair it, or we can buy it

Inspection repair lists, pre-listing work, and direct purchase when a listing is not going to make it to closing.

Counties and communities where we buy land

The seven East Tennessee counties we work in, with the cities inside each one.

Not sure what your parcel is worth? Call (865) 277-6808.

Call (865) 277-6808