Arkansas Petition to Redeem a Tax-Delinquent Parcel

This page covers the petition itself, the redemption period, and the redemption deed. For the broader path from a missed October bill into the state sale process, start with the Arkansas delinquent property tax redemption guide.

What the Petition to Redeem Is

A petition to redeem is the COSL document that lists the taxes, penalties, interest, fees, and costs due on a tax-delinquent parcel. Arkansas rules require a signed petition plus a sum equal to the amount due at the time COSL receives the petition, and any other documentation the Commissioner requires.

You can request a petition through the COSL parcel search or by contacting the Real Estate Division at 1020 W. Fourth Street, Little Rock, 501-324-9422. You will need the parcel number from the real property tax bill, or you can search by the name on the record.

Arkansas Tax Sale Redemption Period

COSL's FAQ states that anyone may redeem after certification until 4 p. m. on the last business day before the sale date. You cannot redeem on the sale date or after. Sales are final.

Arkansas rule 26 CAR § 400-108 adds that petitions and payments must be received in the Commissioner's office before the petition's expiration date or before 4:00 p. m. CT on the last business day before the sale, whichever is earlier. Postmarks are not accepted. Deadlines are strictly enforced.

How to Redeem: Online, Mail, or In Person

1. Confirm the parcel is certified to COSL, not still only at the county collector.
2. Request a current petition to redeem. Do not use an expired amount.
3. Pay the full amount shown. Partial payments are not accepted and do not extend the period.
4. Redeem online at cosl.org, or deliver the signed petition and payment to the Little Rock office.
5. Do not mail cash. If you are inside 30 days of sale, use certified funds or complete the online redemption.

If the taxes are still current-year county bills and have not been certified to the state, pay the county collector instead. The petition process starts after certification to COSL.

Redemption Deed vs Sale Deed

After a successful redemption, COSL issues a redemption deed in the owner's name and a redemption receipt. If the person who pays is not the owner, the deed still issues in the owner's name and the receipt goes to the redeemer. The Commissioner files the deed with the county.

That is different from a sale. If the parcel sells at a tax-delinquent auction or an unsold-property auction, COSL states the sale is final and the parcel cannot be redeemed afterward. The purchaser receives a limited warranty deed from the Commissioner, not a redemption deed.

Mistakes That Close the Window

• Waiting until sale week and mailing a check that arrives after 4 p. m. the last business day.
• Paying an expired petition amount after extra fees or county amendments accrued.
• Sending a partial payment and assuming the rest can follow later.
• Calling only the assessor. Certification and sale status are collector and COSL issues.

Frequently Asked Questions

What is an Arkansas petition to redeem?

It is the Commissioner of State Lands document that states the taxes, penalties, interest, fees, and costs due to redeem a tax-delinquent parcel before sale.

When does the Arkansas tax sale redemption period end?

COSL and Arkansas rules say petitions and full payment must be received by 4:00 p. m. CT on the last business day before the sale date, or before the petition expires, whichever is earlier. Postmarks are not accepted.

Can I redeem after an Arkansas COSL tax sale?

No. COSL states parcels sold through that office cannot be redeemed after the sale. Sales are final.

What is an Arkansas redemption deed?

After a successful redemption, COSL issues a redemption deed in the owner's name and files it with the county. If someone other than the owner pays, the receipt goes to the redeemer and the deed still issues in the owner's name.

Official Sources