Lee County, AL tax sales
How tax lien certificate sales work in Lee County, seat of Opelika: sale calendar, auction platform, over-the-counter lists, and the offices that run each sale.
Verified Jul 27, 2026 against official county and state sources.
New here? Read how Alabama tax sales work, the difference between a lien and a deed, and redemption periods.
How Lee County sells delinquent taxes
Tax certificate sale (lien)
- Run by
- Lee County Revenue Commissioner
- Frequency
- annual
- Typical timing
- First Wednesday in May each year. The Revenue Commissioner's tax sale page states: "The Tax Sale will be held on the first Wednesday in May of each year at the Lee County Courthouse on South 9th Street in Opelika."
- Next expected
- between March 1 and June 15, 2027 (window; exact date posts closer to the sale)
Registration and deposit
The Revenue Commissioner does not publish bidder registration steps, a deposit amount, or a bid procedure on its tax sale page. The same page sets the delinquency calendar that feeds the sale: "All accounts become delinquent on January 1 of each year" and "No checks on real property after January 31st of each year." Call the office at (334) 737-3655 ahead of the May sale date to confirm registration, accepted payment methods, and what is offered.
Lee County holds its tax sale IN PERSON at the Lee County Courthouse on South 9th Street in Opelika on the first Wednesday in May. No online auction platform appears anywhere on the Revenue Commissioner's site, and the office publishes no online bidding portal, so plan to attend in person. The county also publishes no pre-sale delinquent list of its own. For parcels that went unsold and are now held by the state, the Alabama Department of Revenue Property Tax Division posts a Lee County transcript that is refreshed weekly; buyers request a price quote by electronic application, then have 10 calendar days from the quote date to remit payment. If the state has held the certificate less than three years the buyer receives an assignment of the certificate; after three years a tax deed is issued. Neither document conveys clear title.
From lien to deed
- Run by
- Circuit court of the county; the circuit clerk executes the deed
- Frequency
- none (court action, not a scheduled auction)
- Typical timing
- Not scheduled. A certificate holder may file no earlier than four years after the tax lien auction and no later than ten years after it
Alabama counties on the tax lien auction method hold no separate tax deed auction. Title passes only through a circuit court action to foreclose the right to redeem and quiet title, which ends in a circuit clerk's deed. A person entitled to redeem can answer that action by demanding a public auction instead, in which case the court sets a minimum bid equal to the redemption amount plus back taxes and allowed costs, and any surplus goes to the owner. A county that instead elects the Article 1 property tax sale sells the land itself at the courthouse and the judge of probate issues a deed after three years. Confirm which method your county uses.
Over-the-counter (leftover) purchases
Liens that draw no bid at the auction stay with the county. At any time after the auction date the tax collecting official may sell an unsold lien at private sale for no less than all taxes, interest, penalties, costs and fees due, plus any amount owed to a prior certificate holder. The rate is agreed with the tax collecting official and cannot exceed 12 percent, so over-the-counter liens often carry the full rate. Ask the county for its list of unsold liens.
New to this path? Read how over-the-counter certificates work.
County offices
Tax Collector (runs the certificate sale)
Lee County Revenue Commissioner
215 South 9th Street, Opelika, AL 36801 (mailing: P.O. Box 999, Opelika, AL 36803-0999)
Official websiteNotes for Lee County
- The Lee County tax sale is a courthouse sale, not an online tax lien auction. The Revenue Commissioner's tax sale page names the Lee County Courthouse on South 9th Street in Opelika as the venue and names no auction platform, so verify the county's current collection method under Section 40-10-180 before you plan a bidding strategy.
- Lee County does not post its own delinquent or sale list. The pre-sale list is not published online, so contact the Revenue Commissioner directly. The only online inventory tied to Lee County is the Alabama Department of Revenue transcript of parcels already held by the state.
- The Revenue Commissioner runs a main office in Opelika plus satellite offices at 1266 Mall Parkway in Auburn, phone (334) 737-7298, and 2336 Panther Parkway, Suite 140, in Smiths Station, phone (334) 664-0296. Property tax business is handled at the Opelika office.
- Real property checks are not accepted after January 31, and all business personal property must be paid before real property payments can be accepted.
Alabama statewide rules
- 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.
- 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.
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.
Frequently asked questions
Does Lee County, Alabama sell tax liens or tax deeds?
- Lee County follows Alabama's tax lien state system.
When is the Lee County tax certificate sale?
- First Wednesday in May each year. The Revenue Commissioner's tax sale page states: "The Tax Sale will be held on the first Wednesday in May of each year at the Lee County Courthouse on South 9th Street in Opelika.". Registration and bidding happen on the county's online platform. Always confirm the exact date with the Tax Collector before the sale.
How often does Lee County hold tax deed sales?
- none (court action, not a scheduled auction). Each sale is scheduled and advertised in advance, so check the county's tax deed calendar for the next posted date.
Tax Sale Atlas publishes educational information about public tax sale processes. This is not legal, financial, or investment advice. Rules, dates, and fees change; confirm with the county office before you bid.
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