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Big Horn County amends property-sale rules to allow negotiated sales for tax-deed properties
Summary
The Big Horn County Board of County Commissioners adopted Resolution 2025-32A on Feb. 19, 2026, allowing the board to accept less than appraised value and directly negotiate sales of property that did not sell at prior tax-deed auctions; the resolution also sets an appraisal threshold of $20,000 and clarifies notice and lease rules.
On Feb. 19, 2026, the Big Horn County Board of County Commissioners adopted Resolution 2025-32A, amending the county's procedures for sale and disposition of real property to allow the board to accept less than an appraisal and to engage in direct negotiations with interested parties for property that failed to sell at earlier tax-deed auctions. Commissioner Larry Vandersloot moved to approve the resolution; Commissioner George Real Bird III seconded the motion, which passed unanimously among those present.
The resolution cites state law (including MCA 7-5-2101(1), MCA 7-8-2301, MCA 7-8-2521 and MCA 7-8-2522) as authority for the changes and lays out several specific rules. It allows property that did not sell at a second tax-deed auction to be sold either at another public auction, by sealed bid, or by directly negotiated contract. The board may redetermine a sales price when bids are not received at the first auction and is authorized to set minimum sales…
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