DeKalb County, AL tax sales

County offices

County notes

• •The Revenue Commission's main office and mailing address is 206 Grand Ave. SW, Fort Payne, AL 35967, phone (256) 845-8515, fax (256) 845-8517. A second counter operates at the Rainsville Annex, 98 McCurdy Ave. S., Rainsville, AL 35986, phone (256) 638-9404, fax (256) 638-9406. Office hours are 8:00 a.m. to 4:00 p.m. Monday through Friday.
• •The county's Taxes page still says unpaid property is sold at auction in April or May to the highest bidder with a three year right of redemption. That wording predates the 2019 switch to the tax lien auction, which awards liens by bidding down the interest rate under Article 7. Use the page for timing and the Section 40-10-180 notice on the same page for the method.
• •Personal property has no right of redemption, according to the county's Taxes page.
• •The county's Tax Lien Notice PDF is a reprint of Ala. Code Section 40-10-191 as amended by Act 2024-324, effective June 1, 2024. It matters to repeat bidders: a certificate holder must exercise the first right to buy the next delinquency between 5 and 30 days before the auction date, or the prior certificate is transferred to whoever buys the new lien.
• •No county-run tax deed auction is held. A certificate holder takes title only through a circuit court action to foreclose the right to redeem and quiet title.
• •The county does not post the auction date, platform or registration details on its site. Confirm them with the Revenue Commissioner's Office before each sale.

Alabama rules

Max interest rate

12% per year, bid down at auctionCode of Alabama 1975, Section 40-10-184 - Auction procedures; winning bidsAla. Code § 40-10-184Verified Oct 12, 2026

Minimum return

No statutory minimum; interest accrues at your bid rateCode of Alabama 1975, Section 40-10-184 - Auction procedures; winning bidsAla. Code § 40-10-184Verified Oct 12, 2026

Redemption

A tax lien can be redeemed at any time before the circuit court enters judgment in a foreclosure action, and the holder cannot file that action until four years after the auction or the tax official's private sale. If the holder does not commence a foreclosure action within ten years of the auction or sale, the certificate expires and the lien becomes void. A certificate holder has no right to enter or possess the property, make repairs, or charge rents before it receives the circuit clerk's deed. In a county that uses the Article 1 property tax sale instead, land sold to a purchaser other than the state may be redeemed within three years from the date of sale, and land bid in for the state may be redeemed at any time before title passes out of the state.Code of Alabama 1975, Section 40-10-193 - Redemption of a tax lienAla. Code § 40-10-193Verified Oct 12, 2026

Surplus proceeds

In a court-ordered auction the proceeds pay the cost of the auction first, then the certificate holder up to the redemption amount plus taxes it paid before filing and the court-allowed costs and fees. Any surplus goes to the owner or the owner's heirs or successors as the court determines, and Alabama's unclaimed property law applies to whatever is left. In a county that instead uses the Article 1 property tax sale, the excess over the decree is held in a separate county account for three years for a party who redeems, and Section 40-10-28 opens later windows in which the owner or a redeeming party can claim it.Code of Alabama 1975, Section 40-10-28 - Disposition of excess arising from saleAla. Code § 40-10-28Verified Oct 12, 2026

Governing statute

Ala. Code § 40-10-184Code of Alabama 1975, Section 40-10-184 - Auction procedures; winning bidsAla. Code § 40-10-184Verified Oct 12, 2026

A tax deed does not convey marketable title. Most buyers file a quiet title action before they can resell or insure the property. See the due diligence guide.

See the full Alabama rules and every county →