Ohio Rev. Code » Chapter 5721
Ohio Revised Code

Ohio Rev. Code § 5721.25 (2026)

Redemption of delinquent land

✓ current as of May 2026
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Effective:
April 7, 2009
Latest Legislation:
Senate Bill 353 - 127th General Assembly
PDF:
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All delinquent land upon which the taxes, assessments, penalties, interest, or charges have become delinquent may be redeemed before foreclosure proceedings have been instituted by tendering to the county treasurer an amount sufficient, as determined by the court, to pay the taxes, assessments, penalties, interest, and charges then due and unpaid, and the costs incurred in any proceeding instituted against such land under Chapter 323. or this chapter of the Revised Code.

After a foreclosure proceeding has been instituted under Chapter 323. or this chapter of the Revised Code with respect to delinquent land, but before the filing of an entry of confirmation of sale pursuant to the proceeding or before the expiration of the alternative redemption period as may apply under section 323.78 of the Revised Code, any person entitled to redeem the land may do so by tendering to the county treasurer an amount sufficient, as determined by the court, to pay the taxes, assessments, penalties, interest, and charges then due and unpaid, and the costs incurred in any proceeding instituted against such land under Chapter 323. or this chapter of the Revised Code, and by demonstrating that the property is in compliance with all applicable zoning regulations, land use restrictions, and building, health, and safety codes.

In addition, after a foreclosure proceeding has been instituted, but before the filing of an entry of confirmation of sale pursuant to the proceeding or before the expiration of the alternative redemption period as may apply under section 323.78 of the Revised Code, any person entitled to redeem the land who has not previously defaulted on a delinquent tax contract under section 323.31 of the Revised Code with respect to that delinquent land may enter into a delinquent tax contract with the county treasurer for the payment of the taxes, assessments, penalties, interest, and charges found to be due and unpaid on such land, together with the costs incurred in the proceeding as determined by the court or board of revision, upon demonstrating that the property is in compliance with all applicable zoning regulations, land use restrictions, and building, health, and safety codes. The execution of a delinquent tax contract shall not stop the prosecution of a proceeding to judgment. The delinquent tax contract shall be paid as prescribed by section 323.31 of the Revised Code over a period not to exceed five years after the date of the first payment made under the contract. The delinquent tax contract may be terminated if the court or board of revision determines that the property is not in compliance with all applicable zoning regulations, land use restrictions, and building, health, and safety codes during the term of the contract. The court or board of revision shall retain jurisdiction over the delinquent land until the total amount set forth in the delinquent tax contract is paid, notwithstanding any conveyance of the land to another owner during the period that the delinquent tax contract is outstanding.

If any payment under a delinquent tax contract is not paid when due, or if the contract is terminated because the property is not in compliance with all applicable zoning regulations, land use restrictions, and building, health, and safety codes, the county treasurer shall, at the time the payment is due and unpaid or the contract is terminated, advise the court or board of revision rendering the judgment of foreclosure, and the court or board of revision shall order such land sold for the amount of taxes, assessments, penalties, interest, and charges then due and owing on such land in the manner provided in section 5721.19 of the Revised Code, or disposed of as otherwise applicable under sections 323.65 to 323.79 of the Revised Code, without appraisal or sale.

Upon the receipt of each payment pursuant to any delinquent tax contract, the county treasurer shall enter the amount of such payment on the tax duplicate, and, upon request, shall give a receipt for the amount paid to the person paying it. The receipt shall be in the form prescribed by the tax commissioner.

Except as otherwise provided in this section, the portion of the amount tendered under this section representing taxes, and penalties and interest thereon, shall be apportioned among the several taxing districts in the same proportion that the amount of taxes levied by each district against the delinquent property in the preceding tax year bears to the taxes levied by all such districts against the property in the preceding tax year. The portion of the payment representing assessments and other charges shall be credited to those items in the order in which they became due. To the extent that the county treasurer, under section 321.341 of the Revised Code, had made advance payments to the several taxing districts, from sources other than the later collection of such taxes, of the current year unpaid taxes or current year delinquent taxes during the year when such taxes were levied for collection, such taxes, together with the penalties and interest charged on such taxes during such year, shall, upon collection, not be apportioned among the several taxing districts, but shall be retained by the county treasurer and applied in accordance with section 321.341 of the Revised Code.
Notes of Decisions
Cited in 14 cases (5 in the last 5 years), 1981–2026 · leading case: In re Foreclosure of Liens for Delinquent Land Taxes v. Parcels of Land Encumbered with Delinquent Tax Liens (Slip Opinion), 2014 Ohio 3656 (Ohio 2014).
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In re Foreclosure of Liens for Delinquent Land Taxes v. Parcels of Land Encumbered with Delinquent Tax Liens (Slip Opinion), 2014 Ohio 3656 (Ohio 2014). · cites it 22× “{¶ 1} In this appeal, we address whether R.C. 5721.25 permits a mortgage holder to redeem the mortgaged property when it is the subject of a tax foreclosure proceeding.”
In Re Cortner, 400 B.R. 608 (Bankr. S.D. Ohio 2009). · cites it 2× “38 concerning redemption rights relating to tax certificates and ORC § 5721.25 concerning redemption rights relating to a tax sale by a political subdivision of the state.”
Yemma v. Reed, 2017 Ohio 1015 (Ohio Ct. App. 2017). · cites it 2× “25 and R.C. 5721.25, any person entitled to redeem the land may do so, before the expiration of the applicable redemption period, by tendering the appropriate amount to the county treasurer “and by demonstrating that the property is in compliance with all applicable zoning…”
United States v. Dansby, 509 F. Supp. 188 (N.D. Ohio 1981). · cites it 2× “19 provides in relevant part as follows: Unless such land or lots were previously redeemed pursuant to section 5721.25 of the Revised Code, upon the filing of the entry of confirmation of sale, the title to such land or lots shall be incontestable in the purchaser and shall be…”
Lakeside REO Ventures, L.L.C. v. Vandeleur Investors, L.L.C., 2015 Ohio 4254 (Ohio Ct. App. 2015). · cites it 11× “{¶ 4} One week after the sheriff's sale, defendant-appellee, Navy Portfolio, LLC ("Navy"), filed a motion to stay confirmation of the sheriff's sale and a notice of redemption pursuant to R.C. 5721.25. In connection with filing the notice of redemption, Navy submitted…”
Caldwell v. Bonnell, 2019 Ohio 4642 (Ohio Ct. App. 2019). · cites it 2× “{¶26} Appellant also argues the trial court’s entry is not final and appealable because the trial court did not determine the redemption amount that appellant would have to tender to the county treasurer to redeem the land pursuant to R.C. 5721.25. Appellant’s motion to redeem…”
In re Foreclosure of Liens for Delinquent Land Taxes v. Parcels of Land Encumbered with Delinquent Tax Liens, 2020 Ohio 2814 (Ohio Ct. App. 2020). · cites it 12× “{¶9} Bonnell filed a motion to redeem land on May 20, 2019, pursuant to R.C. 5721.25. The trial court granted Bonnell’s motion to redeem on June 3, 2019 and ordered the Treasurer to notify the court the amount upon which Bonnell may redeem the property.”
In re Foreclosure of Liens for Delinquent Taxes v. Parcels of Land Encumbered with Delinquent Tax Liens, 2013 Ohio 1400 (Ohio Ct. App. 2013). · cites it 2× “” {¶7} The sole issue before this Court is whether appellee had the right to redeem the property prior to the confirmation of the sheriff’s sale pursuant to R.C. 5721.25, which provides in pertinent part: {¶8} “After a foreclosure proceeding has been instituted under Chapter 323.”
McManus v. Stump, 2024 Ohio 2093 (Ohio Ct. App. 2024). “However, R.C. 5721.25 also provides procedures for redemption of delinquent land, providing that an interested party may prevent the sale by redeeming the property before the entry confirming the sale is filed.”
Craig v. Cromes, 2025 Ohio 5759 (Ohio Ct. App. 2025). “31; R.C. 5721.25. Finally, after the home has been foreclosed upon, the homeowner still has a right to redeem the property by paying the taxes owed.”
Tax Ease Ohio, L.L.C. v. Harivel Agency, L.L.C., 2022 Ohio 3042 (Ohio Ct. App. 2022). · cites it 3× “” R.C. 5721.25, governing tax foreclosure actions, provides in relevant part as follows: After a foreclosure proceeding has been instituted under Chapter 323.”
Cole v. Benedict, 681 N.E.2d 942 (Ohio Ct. App. 1996). · cites it 3× “11 on October 16, 1995 for full payment of delinquent taxes owed together with court costs incurred in accordance with R.C. 5721.25. The trial court further found that the payment was made prior to confirmation of the sheriffs sale and therefore issued the order of redemption.”
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