Limestone County, AL tax sales
How tax lien certificate sales work in Limestone County, seat of Athens: 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 Limestone County sells delinquent taxes
Tax certificate sale (lien)
- Run by
- Limestone County Revenue Commissioner (G. Brian Patterson), the combined tax assessor and tax collector office for Limestone County
- Frequency
- annual
- Typical timing
- The county publishes no fixed calendar month. Its collection page states: "Tax sales are held annually for all unpaid tax properties" and "Properties are for sale in commission chambers in a public outcry auction, usually beginning at 10:00 A.M., on the day specified in the Notice of Sale." The same page states "Properties are advertised in the local newspaper, prior to the sale," so the newspaper Notice of Sale is the operative date announcement. Ad valorem taxes become delinquent January 1 and interest accrues at 1% per month.
- Next expected
- between March 1 and June 15, 2027 (window; exact date posts closer to the sale)
Registration and deposit
No online pre-registration is published. The Revenue Commissioner states that anyone wishing to purchase must appear in person, and the property interest goes to the highest bidder. Purchasers may pay by certified check or cash on the day of the sale. The buyer receives a paid receipt at the time of purchase and, after ten business days, a certificate of purchase rather than a tax deed. Separately, state-held parcels not sold at the county sale are bought from the Alabama Department of Revenue by submitting an electronic price-quote application, with payment due within 10 calendar days of the price quote date.
Limestone County runs its tax sale IN PERSON. There is no online bidding platform. The Revenue Commissioner's collection page describes a public outcry auction held in the county commission chambers, usually starting at 10:00 A.M. on the date named in the published Notice of Sale, with bidders required to attend in person and the interest going to the highest bidder. Winning bidders pay by certified check or cash that day, receive a paid receipt immediately, and receive a certificate of purchase after ten business days. The county states the owner may redeem at any time within the first three years through the Revenue Commissioner's Office, with principal plus interest refunded to the certificate holder at a present rate of 8% per year, which voids the certificate. A tax deed cannot issue until three years from the date of the tax sale, at which point the purchaser surrenders the certificate to the Judge of Probate. Parcels that draw no bid are returned to the State of Alabama; investors then apply to the Alabama Department of Revenue Property Tax Division, and the state accepts only certified checks. The county lists that mailing address as Post Office Box 327210, Montgomery, Alabama 36132-7210. The Department of Revenue publishes a Limestone County transcript of state-held tax delinquent land, updated weekly. Note that this published county process is the traditional public outcry tax sale producing a certificate of purchase, not the online tax lien auction that some Alabama counties have adopted. In person, public outcry auction in the Limestone County Commission chambers
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)
Notes for Limestone County
- Limestone County combined the offices of tax assessor and tax collector into a single Revenue Commissioner office by public vote; the first revenue commissioner took office October 1, 1987.
- The sale is in person only. Bidders must appear at the Limestone County Commission chambers; there is no verified online auction platform for this county.
- Payment on sale day is certified check or cash. Plan liquidity accordingly, since no wire or card option is published.
- The bid document is a certificate of purchase issued about ten business days after the sale, not a deed. A tax deed is only available three years after the sale date and is issued by the Judge of Probate on surrender of the certificate.
- The county quotes a present redemption interest rate of 8% per year over a three-year redemption window handled through the Revenue Commissioner's Office.
- Sale dates are announced through a newspaper Notice of Sale rather than a standing county web calendar, so track the local legal advertisements and call (256) 233-6433 to confirm.
- Unsold parcels go to the State of Alabama. The Department of Revenue Property Tax Division publishes a weekly Limestone County transcript of state-held tax delinquent land, and purchases run through an electronic price-quote application with payment due 10 calendar days after the quote.
- The Alabama Department of Revenue warns that neither an assignment nor a tax deed conveys clear title, and the county page repeats a buyer-beware warning on tax title.
- Office hours are Monday through Friday, 8:00 a.m. to 4:30 p.m. Fax is (256) 233-6692. Property taxes are due October 1 and become delinquent January 1, with interest at 1% per month.
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 Limestone County, Alabama sell tax liens or tax deeds?
- Limestone County follows Alabama's tax lien state system.
When is the Limestone County tax certificate sale?
- The county publishes no fixed calendar month. Its collection page states: "Tax sales are held annually for all unpaid tax properties" and "Properties are for sale in commission chambers in a public outcry auction, usually beginning at 10:00 A.M., on the day specified in the Notice of Sale." The same page states "Properties are advertised in the local newspaper, prior to the sale," so the newspaper Notice of Sale is the operative date announcement. Ad valorem taxes become delinquent January 1 and interest accrues at 1% per month.. 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 Limestone 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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