Tax Sale Information
Tax Sale General Info
The treasurer does not sell property at the tax sale, but sells the county’s tax lien on the property.
The county recovers the loss of uncollected property tax revenue at the annual tax sale. The county sells its tax lien on real property to attending purchasers for the amount of taxes, interest, and costs associated with the sale. The notice of sale along with the properties listed for sale, must be published for three consecutive weeks in a legal newspaper within the county. . State statute provides a tax lien purchaser interest at 15% per annum in addition to a 3% penalty the day of purchase. Subsequent year taxes may be paid by the purchaser and also earn 15% interest.
Five years from the date of the tax sale, the treasurer will accept applications and issue tax deeds for unredeemed real property to purchasers upon proof of compliance with the statutory notice requirements. A tax deed cannot be issued by the county treasurer after six years have lapsed since the original date of sale.
It is important to take notice that Carbon County does not warrant the property when selling the tax lien. It is a buyer beware market. The staff of the treasurer's office cannot give legal advice. Please use this link for information regarding Wyoming tax sales.
** Owner redemption and other specific statutory provisions relating to the overall tax sale process can be found under Wyoming Statutes § 39-13-108 (e).
A participant of the sale cannot pick and choose properties for purchase. Instead, the treasurer announces each delinquent property by owner name and amount due. After each announcement, a number is drawn. The participant’s number which matches the number drawn has the option to purchase the lien or pass. In the case of a pass, another number is drawn until the lien is purchased. This process is repeated until all liens are sold.
All liens purchased at the sale must be paid upon completion of the tax sale.
Cash, ceritified funds, personal checks and credit cards ( Discover, VISA, MasterCard, AmEx ) are accepted methods of payment. When using a credit Card, a user fee is charged. Returned checks may result in the loss of liens purchased.
Certificate of Purchase
A certificate of purchase is issued to the purchaser of a tax lien the day of the tax sale. Carbon County maintains custody of the certificates of purchase. As redemption occurs, this office will send payment directly to the purchaser.
A 3% penalty of the amount purchased the first year is earned by the purchaser, as well as the statutory 15% interest earned from the date of the sale. Application for a tax deed can be made no earlier than four years from the date of sale after complying with specific notice requirements set forth in Wyoming Statute 39-13-108. A tax deed cannot be issued by the county treasurer after six years have lapsed since the original date of sale.
Subsequent Year Taxes
A certificate holder is under no obligation to pay subsequent taxes. Subsequent taxes, when paid by the certificate holder, attach to the original lien and earn the same rate of interest (15%) as the original certificate. Payments of subsequent taxes will be accepted on September 1 but the interest will not apply until the taxes are delinquent the day after the payable dates listed below:
- First installment - November 10
- Second installment - May 10
When paying subsequent year taxes, this office needs the CP numbers from the tax receipts along with the CP holder’s name. To pay in person, bring in the tax receipts. If paying by mail, furnish this office with the above information prior to the payment dates. We will provide the amount due and upon receiving payment, return paid receipts.
The legal owner of the property may redeem taxes sold at the tax sale. To redeem, the owner must pay to the treasurer’s office the amount of tax sold at the sale, a 3% penalty, 15% simple interest, and a redemption fee. Any subsequent year taxes paid by the certificate holder must also be paid, with interest, at the time of redemption. The purchaser can obtain a Tax Deed for the property if taxes are not redeemed by the property owner within five years from the date of the sale.
If the legal owners or mortgagees of a property do not redeem the property within four years from the date of the sale, holders of Certificates of Purchase can apply for a tax deed by submitting an application showing that they have complied with strict notice requirements. Carbon County Treasurer's office cannot assist in assuring the form is completed correctly. Carbon County Treasurer's office is not authorized to provide legal advice, nor answer questions pertaining to legal issues. If all requirements have been met, the Certificate of Purchase holder will be given a tax deed to the property.