How State Tax Liens Work As Investments

State tax liens may be one of the safest and most lucrative investment methods in the United States today. Since state governments control the entire tax lien process, it is both safe and fair. States go out of their way to educate investors and help them make a profit. After all, if investors stop purchasing tax liens when they go up for auction, state governments would be hard-pressed to get back the money they are owed in back tax revenue.

State real estate taxes are necessary in order to pay for community services such as fire, police, ambulance service and public schools. Without the income from these taxes, there would be no way to pay for many of the services people rely on every day. That's why liens are so important to state budgets. When a taxpayer becomes delinquent on their property taxes, the state government has the right to seize the property and either sell a tax lien certificate on the property, or sell the deed to the property at auction.

Selling state tax liens is a win-win situation for everyone: the county or state gets back the money which is owed to them; the taxpayer gets a little more time to pay back his tax debt; and investors make money on either the interest from the tax lien certificate, or on the sale of the property itself in the event the homeowner doesn't pay up on time and loses ownership of the property.

In some states, tax lien investing can yield extremely high profits. Here are a few examples:

  • In Illinois, state tax lien certificates pay an average annual return of 36 percent, and if the lien gets redeemed early, the annual return can jump as high as 216%!
  • In Indiana, tax lien certificates usually pay about 15% annually, with an whopping 120% annual yield if paid early.
  • Even Florida boats a high return on state tax lien investments with about an 18% average, and 61% for early payoffs.

A few states even offer an added bonus called a right of redemption, which guarantees tax lien investors a flat fee regardless of when the property owner redeems the lien. For instance:

  • In Georgia the redemption fee is 20%, if redeemed in the first year. If the property owner redeems the lien within one month, the investors effective annual interest rate jumps to a whopping 240%!
  • Texas, too, has a 25% redemption fee for properties redeemed within 6 months. And, if the property owner redeems it within the first month, the investor can see a 300% profit on his investment.

Even if the property owner fails to repay the lien, the investor is awarded ownership of the property for the amount of the taxes paid, and can resell it at market value - which can yield even higher profits. Either way, the investment is safe - and profitable. Even when the real estate market takes a downturn, most state tax liens investors continue to make large profits because of the fact that they are acquiring properties for pennies on the dollar and can ultimately list properties cheaper than their appraised value.

So, why aren't more people investing in state tax liens certificates? For many, it's simply that they don't know (or understand), how the state tax lien process works. For others, it's a matter of having enough cash on hand to invest, since the taxing authority requires immediate payment for all tax liens purchased at auction. But for those with the knowledge, and the money, tax lien investment can yield thousands in profits with each and every purchase.

State Tax Lien Certificate