The Secret of Land Investing
How to Buy "Lands Available" Over-the-Counter (OTC) Without Bidding
Discover how thousands of investors purchase vacant land, buildable lots, and residential parcels directly from county treasurers for the opening tax balance.
What is an Over-The-Counter (OTC) Tax Sale?
When a property or tax lien certificate is presented at a public auction and receives no bids from participating buyers, the property is "struck off" to the county or state. Rather than letting the property languish in default, state statutes allow counties to place these parcels onto a public catalog known variously as:
"Lands Available" (FL)
"Strike-Off List" (TX)
"Repository" (PA)
"County Held Liens" (AZ)
The Major Advantage: You do not compete against other investors in an auction. You pay the exact opening balance (unpaid taxes + legal fees) and obtain immediate title or the lien certificate directly from the county clerk or treasurer.
4 Steps to Acquire Lands Available
1
Request the County's Unsold Property List
Navigate to the county's Tax Collector, Clerk of Court, or Treasurer website. Many publish a live Excel or PDF document of available parcels.
2
Conduct GIS Parcel Mapping & Due Diligence
Cross-reference the Parcel ID (PIN) with the county GIS mapping portal. Check for road access, wetlands, zoning restrictions, and topography.
3
Check for Municipal & Federal Liens
Verify that there are no municipal code enforcement liens, utility assessments, or IRS tax liens that survive the tax foreclosure process.
4
Submit Application & Certified Funds
Complete the county purchase application. Send certified cashier's check or wire transfer. The county issues a deed or certificate in your name.
States Offering Over-The-Counter Tax Sales (42 States)
Alabama State Land Commissioner Lands Available Alaska Over-The-Counter Borough Foreclosure Sales Arizona County Held Certificate (OTC) Arkansas Post-Auction Land Sales (OTC) Colorado County Held Liens (Endorsement & OTC) District of Columbia OTR Over-The-Counter Tax Sale Florida Lands Available for Taxes (Clerk) Idaho County Surplus Property Private Sale (OTC) Illinois Scavenger Tax Sale / County Trustee OTC Indiana Commissioner Certificate Sale (OTC) Iowa Public Bidder Sale / Over-the-Counter Assignment Kentucky Delinquent Tax Bill Over-The-Counter Purchase Louisiana Adjudicated Property Sale (CivicSource OTC) Maine Tax Acquired Property Town Direct Sale Maryland Over-The-Counter Assignment of County Certificates Massachusetts Municipal Assignment of Tax Title Michigan Post-Auction Reoffer / County Land Bank Minnesota Over-The-Counter Tax Forfeited Land List Mississippi State Public Lands Division OTC Sales Missouri Post-Third Offering Trustee OTC Deeds Montana Tax Lien Assignment (OTC Direct Purchase) Nebraska Private Tax Sale Certificate (OTC) Nevada County Trust Property Public/Private Sale New Hampshire Selectmen Private Sale of Tax Deeded Property New Jersey Assignment Sale / Municipal Held Certificates New York County Real Property Direct Inventory (OTC) North Carolina County Surplus Property OTC Sale North Dakota Unsold Tax Deed Properties Available at Auditor Office Ohio Forfeited Land List (County Auditor OTC) Oklahoma Commissioner Sale (Post-Resale OTC Deeds) Oregon County Surplus Real Property Direct Purchase Pennsylvania Repository for Unsold Properties (OTC Purchases) South Carolina Forfeited Land Commission (FLC - Direct OTC) South Dakota County Certificate Over-the-Counter Assignment Tennessee Chancery Court Over-the-Counter Sales Texas Strike-Off Property List (OTC Resale) Utah County Auditor Post-Auction Available Parcels Virginia County Direct Sale / Non-Judicial Surplus List Washington County Tax Title Property Resale (OTC) West Virginia Deputy Commissioner Lands Available (OTC) Wisconsin County Real Estate Direct Inventory (OTC) Wyoming County Certificate of Purchase Assignment (OTC)