Pursuant to ORC 5721.30 – 5721.43, the Treasurer’s Office is authorized to sell tax lien certificates on parcels in Cuyahoga County with delinquent taxes. These certificates assign the County’s right to collect those taxes and any related fees to purchasers in exchange for up-front payment of the taxpayer’s outstanding obligation at the time of sale. The Cuyahoga County Treasurer’s Office conducts sales of this nature via negotiated agreement with tax lien servicers. At the present time, the County offers its sales on an exclusive contractual basis with one servicer (and other entities required by law). The County’s contract with its current servicer expires soon. For that reason, the County now seeks proposals for the right to purchase and service tax liens offered by the County from November 1, 2025 – November 30, 2027. The Treasurer’s Office is not offering liens for purchase on properties where the taxpayer has redeemed, entered into a repayment contract with the office, or where the property is currently in bankruptcy or foreclosure. This is also true of any property that may enter into that status between the initial agreement and execution of final lien purchases. Liens related to properties currently enrolled in the County’s Homestead Exemption program will be excluded from sale. The County is also excluding liens on parcels informed by the recommendations of the Cuyahoga County Vacant and Abandoned Property Action Council (“VAPAC”) attached as Exhibit A, including vacant lots, certain parcels within the Equity Zones established by the County’s Department of Equity and Inclusion, a map of which is attached as Exhibit B, residential properties with assessed values of less than $100,000, and properties with certified delinquencies less than $1,000. A full list of liens the County intends to offer for purchase in November 2025 is attached as Schedule A. Per the terms of its existing contract with Cuyahoga County, the County’s current servicer retains a “right of first refusal” on subsequent liens offered for sale on parcels where that servicer has previously purchased a lien for three consecutive sales, after which time the County may offer those subsequent liens to other purchasers (including the awardee of the contract resulting from this IRFP). All delinquent tax collection proceedings in Cuyahoga County are governed by the applicable provisions of Ohio law.
