In a standard tax sale, the collector sells which taxes in the current year?

• A. Current year taxes
• B. Prior year taxes
• C. Delinquent taxes
• D. All taxes

Answer: (B)

In a standard tax sale, the aim is to recover unpaid taxes by offering a tax lien or certificate on properties whose obligations are already due but unpaid. The taxes that are eligible for sale are those that have become delinquent, which generally means taxes from the previous year. The current year’s taxes haven’t reached their due date yet, so they aren’t included in the sale. Delinquent taxes describe money that’s past due, but the usual practice is to sell the delinquent balances from the prior year, along with any accumulated penalties and interest. That’s why prior year taxes are the ones sold in a standard tax sale.