Subsequent taxing occurs when a county will allow you to pay the next years taxes on a tax lien that you have already purchased from a previous year's tax sale.  Let's say for example that a person has a tax lien on a state that has a three year redemption period.   In order for the person who owns the tax lien to be able to foreclose on that property he must own all three years of the back taxes.  When a person has to own all three years he will have to purchase the tax liens possibly from other lien holders providing that his is the first lien past the redemption period.  He then will purchase the next two lien holders liens from them including their interest so that he can begin the foreclosure process. If a person has a lien for one year, and another has a lien for the next year and another for the next, then the person with the first lien must purchase the other two liens first before he can start the foreclosure process.  When a person has the opportunity to purchase subsequent taxes then this eliminates that step of purchasing the other liens from the other lien holders because he was allowed to purchase the taxes subsequently and thus becomes the lien holder for the next year and the next making it possible to jump right in to the foreclosure process without any other purchasing of liens. This is a great opportunity when available.  Always ask the county of your choice prior to purchasing if they offer subsequent taxing on tax liens.  If this is something a county offers then you will be a step and a dollar ahead securing your position and place in the foreclosure process.