The Upset Sale is conducted once a year and is the first sale at which a delinquent taxpayer’s property may be sold.  Properties which are delinquent in real estate taxes for the past two years are eligible for the Upset Sale. The sale of the property is subject to all liens and encumbrances at the time of sale.  It is recommended that all potential buyers seek the advice of an attorney and thoroughly research the property.  

Properties are advertised for sale in at least two newspapers of general circulation within Montgomery County and the Montgomery County Law Reporter thirty days prior to sale.  All properties are sold WITHOUT GUARANTEE OR WARRENTY WHATSOEVER. 

The 2021 Upset Sale will be held on September 23, 2021 beginning at 10:00 am.