Glossary

Tax Deed

A legal document conveying ownership of property sold at a tax sale due to unpaid property taxes. The tax deed transfers title from the delinquent owner to the purchaser, subject to any applicable redemption period.

Understanding Tax Deed

A tax deed is the instrument that conveys property at a tax sale. When property taxes go unpaid for a specified period, the taxing authority can foreclose on its tax lien and sell the property at public auction. The successful bidder receives a tax deed as evidence of their purchase.

Tax deeds differ from regular warranty deeds in important ways. They typically convey only the interest that was subject to taxation—any superior liens or interests may survive the sale. They don't include the warranties found in general warranty deeds. Title insurance based solely on a tax deed may be limited or unavailable.

The quality of title conveyed by tax deed depends heavily on whether proper procedures were followed. Defects in the tax sale process—improper notice, incorrect legal descriptions, procedural errors—can make the deed voidable. This is why many tax sale investors pursue quiet title actions after the redemption period expires.

Tax deed investing differs from tax lien certificate investing. With tax deeds, you're buying the property itself (subject to redemption). With tax lien certificates, you're buying the lien and hoping either for interest income or eventual property acquisition through foreclosure.

Real-World Example

An investor bids $25,000 at a county tax sale and wins. After paying, they receive a tax deed recorded in the county records showing transfer from the delinquent owner to the investor. The deed notes it is subject to a 6-month redemption period during which the former owner may reclaim the property.

Texas-Specific Information

In Texas, tax deeds (called Sheriff's Deeds or Constable's Deeds) are issued after tax sale under Texas Tax Code Chapter 34. Texas tax deeds convey only the right, title, and interest the taxing units had. The deed is subject to redemption rights and doesn't warrant title. Many Texas investors file quiet title actions after the redemption period to strengthen their title position.

Related Terms

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