Learn About Tax Foreclosure

Tax foreclosure is a Lucas County tool that the Land Bank uses to help return abandoned properties to productive use.

How it works

Tax foreclosure is not a simple or fast process. All delinquent taxpayers have a right to due process and the opportunity to pay their taxes and keep their property. But when a property has been abandoned by its owner, tax foreclosure is one of the tools available to our community to start fresh and make the land productive again.

We've developed the timeline below to help the community better understand the tax foreclosure process.

Take some time to review this information and contact our office if you'd like to learn more.

Tax Foreclosure - Step by Step

What to expect

Usually 12 months from start to finish

Tax foreclosure is a tool that the County Treasurer uses to collect delinquent taxes or transfer certain abandoned properties to the Land Bank. To get a better idea of how this process works, please follow along below.

Delinquent property identified

A property has delinquent taxes and is identified as a candidate for foreclosure.

Property investigated

The County Treasurer and Prosecutor's office order title work and investigate the property to ensure all parties receive notice of the foreclosure.

Complaint filed and parties notified

A legal complaint is filed before a judge of the Common Pleas Court or the County Board of Revision and all parties receive service of process.

Property redemption

If the owner or a lienholder desires to pay the delinquent taxes, assessments, & costs and redeem the property, they bear the burden to show that the property is in compliance with building, health, and safety codes and zoning regulations.

Foreclosure judgment issued

The assigned judge or the Board of Revision will issue a foreclosure judgment if the delinquent taxes, assessments, & costs remain unpaid and uncontested.

Sheriff's auction

If the delinquent taxes, assessments, & costs are less than the County Auditor's assessed value, the property will be auctioned by the Sheriff at up to two sales in order to collect what is due.

Direct transfer

If the property is abandoned and the delinquent taxes, assessments, & costs exceed the County Auditor's assessed value, the County may skip the Sheriff's auction and transfer ownership, free and clear, to the Land Bank.

Property sale or forfeiture

If the property is sold by the Sheriff, the delinquent taxes, assessments, & costs are paid and a new owner has responsibility for the property going forward. If no one purchases the property at the Sheriff's auction, it will forfeit to the State of Ohio.

Will the Land Bank get involved?

If a property forfeits to the State of Ohio, the Land Bank may inspect it and determine if it will take ownership in order to make the property productive again. If that doesn't happen, the County Auditor may auction the forfeited property at a later date.