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Ohio Revised Code

Ohio Rev. Code § 5721.38 (2026)

Right to redeem

✓ current as of May 2026
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Effective:
September 29, 2011
Latest Legislation:
House Bill 153 - 129th General Assembly
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(A) At any time prior to payment to the county treasurer by the certificate holder to initiate foreclosure proceedings under division (B) of section 5721.37 of the Revised Code, the owner of record of the certificate parcel, or any other person entitled to redeem that parcel, may redeem the parcel by paying to the county treasurer an amount equal to the total of the certificate redemption prices of all tax certificates respecting that parcel.

(B) At any time after payment to the county treasurer by the certificate holder to initiate foreclosure proceedings under section 5721.37 of the Revised Code, and before the filing of the entry of confirmation of sale of a certificate parcel, or the expiration of the alternative redemption period defined in section 323.65 of the Revised Code under foreclosure proceedings filed by the county prosecuting attorney, and before the decree conveying title to the certificate holder is rendered as provided for in division (F) of section 5721.37 of the Revised Code, the owner of record of the certificate parcel or any other person entitled to redeem that parcel may redeem the parcel by paying to the county treasurer the sum of the following amounts:

(1) The amount described in division (A) of this section;

(2) Interest on the certificate purchase price for each tax certificate sold respecting the parcel at the rate of eighteen per cent per year for the period beginning on the day on which the payment was submitted by the certificate holder and ending on the day the parcel is redeemed under this division;

(3) An amount equal to the sum of the county prosecuting attorney's fee under division (B)(3) of section 5721.37 of the Revised Code plus interest on that amount at the rate of eighteen per cent per year beginning on the day on which the payment was submitted by the certificate holder and ending on the day the parcel is redeemed under this division. If the parcel is redeemed before the complaint has been filed, the prosecuting attorney shall adjust the fee to reflect services performed to the date of redemption, and the county treasurer shall calculate the interest based on the adjusted fee and refund any excess fee to the certificate holder.

(4) Reasonable attorney's fees in accordance with section 5721.371 of the Revised Code if the certificate holder retained a private attorney to foreclose the lien;

(5) Any other costs and fees of the proceeding allocable to the certificate parcel as determined by the court or board of revision.

The county treasurer may collect the total amount due under divisions (B)(1) to (5) of this section in the form of guaranteed funds acceptable to the treasurer. Immediately upon receipt of such payments, the county treasurer shall reimburse the certificate holder who initiated foreclosure proceedings as provided in division (D) of this section. The county treasurer shall pay the certificate holder interest at the rate of eighteen per cent per year on amounts paid under divisions (B)(2) and (3) of section 5721.37 of the Revised Code, beginning on the day the certificate holder paid the amounts under those divisions and ending on the day the parcel is redeemed under this section.

(C)(1) During the period beginning on the date a tax certificate is sold under section 5721.32 of the Revised Code and ending one year from that date, the county treasurer may enter into a redemption payment plan with the owner of record of the certificate parcel or any other person entitled to redeem that parcel. The plan shall require the owner or other person to pay the certificate redemption price for the tax certificate in installments, with the final installment due no later than one year after the date the tax certificate is sold. The certificate holder may at any time, by written notice to the county treasurer, agree to accept installments collected to the date of notice as payment in full. Receipt of such notice by the treasurer shall constitute satisfaction of the payment plan and redemption of the tax certificate.

(2) During the period beginning on the date a tax certificate is sold under section 5721.33 of the Revised Code and ending on the date the decree is rendered on the foreclosure proceeding under division (F) of section 5721.37 of the Revised Code, the owner of record of the certificate parcel, or any other person entitled to redeem that parcel, may enter into a redemption payment plan with the certificate holder and all secured parties of the certificate holder. The plan shall require the owner or other person to pay the certificate redemption price for the tax certificate, an administrative fee not to exceed one hundred dollars per year, and the actual fees and costs incurred, in installments, with the final installment due no later than the expiration of the certificate period. The certificate holder shall give written notice of the plan to the applicable county treasurer within sixty days after entering into the plan and written notice of default under the plan within ninety days after the default. If such a plan is entered into, the time period for filing a request for foreclosure or a notice of intent to foreclose under section 5721.37 of the Revised Code is extended by the length of time the plan is in effect and not in default.

(D)(1) Immediately upon receipt of full payment under division (A) or (B) of this section, the county treasurer shall make an entry to that effect in the tax certificate register, credit the payment to the tax certificate redemption fund created in the county treasury, and shall notify the certificate holder or holders by ordinary first class or certified mail or by binary means that the parcel has been redeemed and the lien or liens canceled, and that payment on the certificate or certificates is forthcoming. The treasurer shall pay the tax certificate holder or holders promptly.

The county treasurer shall administer the tax certificate redemption fund for the purpose of redeeming tax certificates. Interest earned on the fund shall be credited to the county general fund. If the county has established a county land reutilization corporation, the county treasurer may apply interest earned on the fund to the payment of the expenses of such corporation.

(2) If a redemption payment plan is entered into pursuant to division (C)(1) of this section, the county treasurer immediately shall notify each certificate holder by ordinary first class or certified mail or by binary means of the terms of the plan. Installment payments made pursuant to the plan shall be deposited in the tax certificate redemption fund. Any overpayment of the installments shall be refunded to the person responsible for causing the overpayment if the person applies for a refund under this section. If the person responsible for causing the overpayment fails to apply for a refund under this section within five years from the date the plan is satisfied, an amount equal to the overpayment shall be deposited into the general fund of the county. If the county has established a county land reutilization corporation, the county treasurer may apply such overpayment to the payment of the expenses of the corporation.

Upon satisfaction of the plan, the county treasurer shall indicate in the tax certificate register that the plan has been satisfied, and shall notify each certificate holder by ordinary first class or certified mail or by binary means that the plan has been satisfied and that payment on the certificate or certificates is forthcoming. The treasurer shall pay each certificate holder promptly.

If a redemption payment plan becomes void, the county treasurer shall notify each certificate holder by ordinary first class or certified mail or by binary means. If a certificate holder files a request for foreclosure under section 5721.37 of the Revised Code, upon the filing of the request for foreclosure, any money paid under the plan shall be refunded to the person that paid the money under the plan.

(3) Upon receipt of the payment required under division (B)(1) of section 5721.37 of the Revised Code, the treasurer shall pay all other certificate holders and indicate in the tax certificate register that such certificates have been satisfied. If a county has organized a county land reutilization corporation, the county treasurer may apply the redemption price and any applicable interest payable under division (B) of this section to the payment of the expenses of the corporation.
Notes of Decisions
Cited in 18 cases (6 in the last 5 years), 2009–2024 · leading case: In Re McLemore, 426 B.R. 728 (Bankr. S.D. Ohio 2010).
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In Re McLemore, 426 B.R. 728 (Bankr. S.D. Ohio 2010). · cites it 4× “ATF, on the other hand, relies solely on ORC §§ 5721.38 and 5721.39 that allow a purchaser of tax certificates to recover the costs and fees associated with a foreclosure action and does not cite any Bankruptcy Code provision in support of its argument.”
Mun. Tax Invest., L.L.C. v. Northup Reinhardt Corp., 2019 Ohio 4867 (Ohio Ct. App. 2019). · cites it 2× “According to appellant, it would be improper for appellant to pay this bill under R.C. 5721.38 and 5721.39, which state any sale of property must be sufficient to account for, in pertinent part, costs and fees from legal proceedings allocable to the certificate parcel.”
In Re Cortner, 400 B.R. 608 (Bankr. S.D. Ohio 2009). · cites it 2× “ORC § 5721.38 concerning redemption rights relating to tax certificates and ORC § 5721.”
Stewart v. Woods Cove II, L.L.C., 2017 Ohio 8314 (Ohio Ct. App. 2017). · cites it 2× “R.C. 5721.38(C)(2); R.C. 5727.30(F). Accordingly, the OCSPA is not applicable, and the trial court therefore properly dismissed this claim.”
In re Bowers, 506 B.R. 249 (6th Cir. BAP 2013). · cites it 3× “38(B), a statute that allows taxpayers to redeem their property by paying a lump sum with an 18% interest rate applicable from the date that foreclosure proceedings commence.”
Lakeview Holding, L.L.C. v. Farmer, 2020 Ohio 3891 (Ohio Ct. App. 2020). “R.C. 5721.38. Tax certificates are sold with a stated period of time on the face of the certificate in which a certificate holder may pursue foreclosure or the lien will be cancelled and the certificate voided by operation of law.”
TLOA Acquisitions, L.L.C. v. Unknown Heirs of Wagner, 2021 Ohio 3678 (Ohio Ct. App. 2021). · cites it 2× “In support of this error, TLOA alleges R.C. 5721.38 requires the payment of interest to redeem tax certificates and that Vauss’s failure to continue to make payments after TLOA denied her agreement with Woods makes her liable for interest accrued during the pendency of…”
Woods Cove III, L. L.C. v. Am. Guaranteed Mgmt. Co., 2018 Ohio 1829 (Ohio Ct. App. 2018). “R.C. 5721.38. If the property owner fails to redeem the certificates, the tax certificate holder may initiate foreclosure proceedings on the real property after complying with certain statutory requirements.”
State ex rel. Tax Lien Law Grp., L.L.P. v. Cuyahoga Cty. Treasurer, 2014 Ohio 215 (Ohio Ct. App. 2014). · cites it 5× “TLLG asserts that the Treasurer has a clear legal duty to administer the funds collected pursuant to R.C. 5721.38 and that it is breaching that duty by paying the tax lien certificate holder the proceeds that include the certificate holder’s attorney fees.”
Ammar Yassin (Bankr. N.D. Ohio 2022). · cites it 41× “The owner of the parcel retains the right to redeem it free and clear of the tax certificate pursuant to the process established in Section 5721.38. If the county prosecutor or the certificate holder commences a foreclosure action against the certificate parcel and that action…”
Fig v. Lynch, 2024 Ohio 3196 (Ohio Ct. App. 2024). “R.C. 5721.38. If the property owner fails to redeem the certificates, the tax certificate holder may initiate foreclosure proceedings on the real property after complying with certain statutory requirements.”
Antonious v. Selvaggio, 2022 Ohio 4056 (Ohio Ct. App. 2022). · cites it 7× “The notice shall inform the owner that a tax certificate with respect to such owner’s parcel was sold or transferred and shall describe the owner’s options to redeem the parcel, including entering into a redemption payment plan under division (C)(2) of section 5721.38 of the…”
Show all 18 citing cases →
— Ohio Rev. Code § 5721.38(A) — 1 case
Ammar Yassin (Bankr. N.D. Ohio 2022). “The owner of the parcel retains the right to redeem it free and clear of the tax certificate pursuant to the process established in Section 5721.38. If the county prosecutor or the certificate holder commences a foreclosure action against the certificate parcel and that action…”
— Ohio Rev. Code § 5721.38(B) — 6 cases
In re Bowers, 506 B.R. 249 (6th Cir. BAP 2013). “38(B), a statute that allows taxpayers to redeem their property by paying a lump sum with an 18% interest rate applicable from the date that foreclosure proceedings commence.”
Ammar Yassin (Bankr. N.D. Ohio 2022). “The owner of the parcel retains the right to redeem it free and clear of the tax certificate pursuant to the process established in Section 5721.38. If the county prosecutor or the certificate holder commences a foreclosure action against the certificate parcel and that action…”
State ex rel. Tax Lien Law Grp., L.L.P. v. Cuyahoga Cty. Treasurer, 2014 Ohio 215 (Ohio Ct. App. 2014). “TLLG asserts that the Treasurer has a clear legal duty to administer the funds collected pursuant to R.C. 5721.38 and that it is breaching that duty by paying the tax lien certificate holder the proceeds that include the certificate holder’s attorney fees.”
Antonious v. Selvaggio, 2022 Ohio 4056 (Ohio Ct. App. 2022). “The notice shall inform the owner that a tax certificate with respect to such owner’s parcel was sold or transferred and shall describe the owner’s options to redeem the parcel, including entering into a redemption payment plan under division (C)(2) of section 5721.38 of the…”
In re: Michael Bowers v. (6th Cir. BAP 2013).
— Ohio Rev. Code § 5721.38(B)(1) — 1 case
Ammar Yassin (Bankr. N.D. Ohio 2022). “The owner of the parcel retains the right to redeem it free and clear of the tax certificate pursuant to the process established in Section 5721.38. If the county prosecutor or the certificate holder commences a foreclosure action against the certificate parcel and that action…”
— Ohio Rev. Code § 5721.38(B)(2) — 1 case
Ammar Yassin (Bankr. N.D. Ohio 2022). “The owner of the parcel retains the right to redeem it free and clear of the tax certificate pursuant to the process established in Section 5721.38. If the county prosecutor or the certificate holder commences a foreclosure action against the certificate parcel and that action…”
— Ohio Rev. Code § 5721.38(B)(3) — 1 case
Ammar Yassin (Bankr. N.D. Ohio 2022). “The owner of the parcel retains the right to redeem it free and clear of the tax certificate pursuant to the process established in Section 5721.38. If the county prosecutor or the certificate holder commences a foreclosure action against the certificate parcel and that action…”
— Ohio Rev. Code § 5721.38(B)(4) — 2 cases
In Re McLemore, 426 B.R. 728 (Bankr. S.D. Ohio 2010). “ATF, on the other hand, relies solely on ORC §§ 5721.38 and 5721.39 that allow a purchaser of tax certificates to recover the costs and fees associated with a foreclosure action and does not cite any Bankruptcy Code provision in support of its argument.”
Ammar Yassin (Bankr. N.D. Ohio 2022). “The owner of the parcel retains the right to redeem it free and clear of the tax certificate pursuant to the process established in Section 5721.38. If the county prosecutor or the certificate holder commences a foreclosure action against the certificate parcel and that action…”
— Ohio Rev. Code § 5721.38(B)(5) — 1 case
Ammar Yassin (Bankr. N.D. Ohio 2022). “The owner of the parcel retains the right to redeem it free and clear of the tax certificate pursuant to the process established in Section 5721.38. If the county prosecutor or the certificate holder commences a foreclosure action against the certificate parcel and that action…”
— Ohio Rev. Code § 5721.38(C)(2) — 4 cases
Stewart v. Woods Cove II, L.L.C., 2017 Ohio 8314 (Ohio Ct. App. 2017). “R.C. 5721.38(C)(2); R.C. 5727.30(F). Accordingly, the OCSPA is not applicable, and the trial court therefore properly dismissed this claim.”
In re Bowers, 506 B.R. 249 (6th Cir. BAP 2013). “38(B), a statute that allows taxpayers to redeem their property by paying a lump sum with an 18% interest rate applicable from the date that foreclosure proceedings commence.”
Antonious v. Selvaggio, 2022 Ohio 4056 (Ohio Ct. App. 2022). “The notice shall inform the owner that a tax certificate with respect to such owner’s parcel was sold or transferred and shall describe the owner’s options to redeem the parcel, including entering into a redemption payment plan under division (C)(2) of section 5721.38 of the…”
In re: Michael Bowers v. (6th Cir. BAP 2013).
— Ohio Rev. Code § 5721.38(D)(1) — 2 cases
State ex rel. Tax Lien Law Grp., L.L.P. v. Cuyahoga Cty. Treasurer, 2014 Ohio 215 (Ohio Ct. App. 2014). “TLLG asserts that the Treasurer has a clear legal duty to administer the funds collected pursuant to R.C. 5721.38 and that it is breaching that duty by paying the tax lien certificate holder the proceeds that include the certificate holder’s attorney fees.”
State ex rel. Tax Lien Law Grp., L.L.P. v. Cuyahoga Cty. Treasurer, 2014 Ohio 121 (Ohio Ct. App. 2014).
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