TAX LIEN PERFORMANCE, LLC

TAX LIEN PERFORMANCE, LLC invests in tax lien certificates, which are liens placed on properties with unpaid property taxes. The firm acquires these liens at public auctions, earning interest rates set by local governments. If the property owner fails to redeem the lien, the investor can potentially foreclose and take ownership.

Tax lien investments generate returns through statutory interest rates, which vary by jurisdiction. Typical annual returns range from 8% to 36% (per public records, 2024). The investor receives principal plus interest when the property owner redeems the lien, often within a set redemption period.

Risks include property owner redemption failures, potential environmental or title disputes, and market liquidity constraints. Investors may also face lengthy foreclosure processes if the lien is not redeemed. Due diligence on property value and lien priority is critical.

This is not publicly disclosed. The firm operates as a limited liability company, which could indicate a proprietary investment vehicle or a pooled fund structure for accredited investors. No SEC filings or investor materials are available.

The firm's geographic focus is not publicly specified. Tax lien investing is localized to counties that auction certificates, so operations likely target states with high delinquency rates or favorable interest structures, such as Florida, Texas, or Illinois.

No principals are publicly named. The firm's ownership and management are not disclosed in public records, corporate filings, or online databases.

Deal sourcing occurs through public tax lien auctions held by county governments. The firm likely has a system for evaluating upcoming auctions, assessing property values, and bidding strategically. No proprietary sourcing or off-market transactions are indicated.