Jefferson County, TX
In-person sheriff's sale at 10 a.m. — bidders need a no-taxes-owed statement by the Friday before
Jefferson County's tax office lists December 1, 2026 as an original Sheriff Sale — the first Tuesday of the month, the day Texas holds its tax foreclosure sales — after this year's March 3 original sale and June 2 re-sale. The sale is conducted by the sheriff in person and opens at 10:00 a.m.; once it starts, no one else can get a bidder number. To register you need a Statement of No Delinquent Taxes Owed, which must be picked up by the end of business on the Friday before the sale — the county is explicit that it can't be obtained on sale day. Each tract's opening bid is printed next to it on the sale list, and bidding has to start at that figure or higher. Winners pay in cash or by cashier's check to the Jefferson County Sheriff's Department by 4:00 p.m. that same day.
Texas doesn't sell lien certificates: the buyer receives a sheriff's deed, without warranty, and the property is sold as is. The former owner can still redeem — within two years of the deed being recorded for a residence homestead or land appraised as agricultural, and within 180 days for everything else (Tax Code § 34.21). On a homestead or agricultural tract, redemption pays the buyer back plus a flat 25% premium in the first year or 50% in the second; on other property the premium is capped at 25%. It's a premium, not annual interest, so a quick redemption pays the same as a slow one.
Texas rules at a glance
Texas doesn't sell tax lien certificates — it sells redeemable deeds. The winning bidder takes the deed at the sale. On most property the prior owner has 180 days to redeem at a flat 25% penalty, but on a residence homestead, agricultural land or a mineral interest the window is two years, at 25% in the first year and 50% in the second (Tex. Tax Code § 34.21).
The statute, the bidding and what goes wrong for new buyers are on the Texas page.
Property & tax profile
The median homeowner in Jefferson County pays $2,600 a year in property tax — below the Texas median of $4,232 (U.S.: $3,119). That is roughly what a typical home here owes for each year it goes unpaid — the debt that the opening bid at a deed sale is usually built from, plus interest and costs. Homes with a mortgage pay a median of $3,663; homes owned outright, $1,831.
On a home with a mortgage, the lender has its own reason to pay a delinquent tax bill: the tax lien outranks the mortgage, and a tax deed can wipe out the loan. On a home owned outright, nobody but the owner — or the heirs — has that reason. In Jefferson County, 56.6% of owner-occupied homes are owned outright (Texas: 44.0%, U.S.: 39.4%). That is more than the state as a whole, so a larger share of the delinquent bills here have no lender behind them.
13.7% of all housing units in Jefferson County are vacant. The figure that matters for a buyer at the tax sale is the Census “other vacant” category — not for rent, not for sale, not a holiday home, but a catch-all that includes foreclosures, homes held up by legal proceedings or family reasons, homes needing repairs, and abandoned ones. Here it is 9.7% of all units (Texas: 3.5%, U.S.: 3.6%). That is above the state rate, so expect more empty properties on the delinquent list: the ones least likely to redeem, and the most likely to need work if the deed ends up yours. Drive by before you bid.
Half of the homes in Jefferson County were built in or before 1978 (Texas: in or before 1992) — an older stock than the state's, which matters if a deed is what you are buying: older roofs, wiring and plumbing. The typical tax bill is 4.3% of the median household income of $60,026 (Texas: 5.4%).
Source: U.S. Census Bureau, American Community Survey 2020-2024 5-year estimates (tables B25077, B25103, B25081, B25002, B25004, B25035, B19013) — see the figures on data.census.gov. Survey estimates with margins of error; anything too uncertain to state is left out.
Before you bid: The county marks its sale dates as subject to change, and the December tract list wasn't posted when this was written. Confirm the date, location, list and registration steps with the Jefferson County Tax Office (jeffcotax.com) before bidding.
Official source: jeffcotax.com — checked October 4, 2026
More sales: 19 other county sales are on the calendar in December 2026 — see them by date; or the upcoming sales in Texas.
This page reflects publicly posted county auction notices as of publication and is general information, not financial or legal advice. Sale details can change — always confirm current terms with the county directly.