Subsequent Tax (Subtax) can be added to an existing lien to protect the investor's fiduciary interest. The subtaxing of the current year's taxes onto existing lien begins June 1 and ends January 31. All remaining taxes go to the Tax Lien Sale in February.

The investor is responsible for the research of the parcel's unpaid taxes. The subtax consists of taxes, interest, and fees dependent on the date the taxes are being paid. There is an additional $5.00 fee for each purchase submitted for subtax to be applied for each year requested.

The payment procedure for a subtax is the same as for assignments. The interest earned on a subtax is the same as that of the original CP.

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