Perry County, AL tax sales
How tax lien certificate sales work in Perry County, seat of Marion: 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 Perry County sells delinquent taxes
Tax certificate sale (lien)
- Run by
- Perry County Revenue Commission, the county tax collecting official (Revenue Commissioner Rita-Kynard Smith), selling under a decree rendered by the Probate Court of Perry County
- Frequency
- annual
- Typical timing
- May, at the Perry County Courthouse in Marion. The published 2026 notice reads: "BY VIRTUE OF THE DECREE RENDERED BY THE PROBATE COURT OF PERRY COUNTY ALABAMA I WILL PROCEED TO SELL FOR CASH IN FRONT OF THE COURTHOUSE OF PERRY, IN THE CITY OF MARION ON MAY 12th, 2026 DURING THE LEGAL HOURS OF SALE." The prior notice set the 2024 tax year sale for May 20, 2025.
- Next expected
- between March 1 and June 15, 2027 (window; exact date posts closer to the sale)
Registration and deposit
No online bidder registration, deposit schedule, or platform account is published. The county's notice states the sale is for cash in front of the courthouse during the legal hours of sale, so bidders attend in person and settle on the day. The Revenue Commission's Tax Collection page directs anyone wanting sale details to call the Revenue Commissioner's Office at (334) 683-2229. Confirm accepted payment forms before you attend, since the county requires cash, certified check, or money order for delinquent taxes after March 15.
Perry County runs its delinquent tax collection in person, not online. The Revenue Commissioner's own page carries the Section 40-10-180(b) election notice and declares an intention "to conduct a Tax Sale for the collection of delinquent taxes for the year 2021-2022 forward," which is the Article 1 sale of the property rather than the Article 7 tax lien auction. The annual sale happens each May at the courthouse in Marion under a probate court decree, and the parcel list is published as a legal notice in The Perry County Herald for three weeks beforehand. Parcels that draw no bidder are struck off to the state, and that inventory is published as the Alabama Department of Revenue's Perry County transcript, which is updated weekly and covers tax years through 2025. State-held parcels are bought through the Department of Revenue price quote and application process, not at the county sale. Note that the same county page also carries a line reading "failure to pay Property Tax results in a Tax Lien Auction of the property," which conflicts with the tax sale declaration directly above it, so confirm the current method with the office before you bid. In person at the Perry County Courthouse. No online auction platform is published by the county.
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)
Perry County Revenue Commission (Revenue Commissioner Rita-Kynard Smith)
Perry County Courthouse, 300 Washington Street, Marion, AL 36756. Mailing address: P.O. Box 117, Marion, AL 36756
Official websiteNotes for Perry County
- Perry County elected the Article 1 property tax sale, not the Article 7 tax lien auction. The Revenue Commissioner's Tax Collection page publishes the Section 40-10-180(b) notice declaring an intention to conduct a Tax Sale for delinquent taxes from the 2021-2022 year forward.
- The sale is held in person, for cash, in front of the Perry County Courthouse in Marion during the legal hours of sale, under a decree of the Perry County Probate Court. There is no online bidding platform.
- Sale dates verified from the county's published legal notices: May 12, 2026 for the 2025 tax year and May 20, 2025 for the 2024 tax year.
- The delinquent parcel list is published as a legal notice in The Perry County Herald in the weeks before the sale. The county website does not host a separate delinquent or sale list page.
- Parcels struck off to the state appear on the Alabama Department of Revenue's Perry County transcript (county code 53), which is updated weekly and carried tax years 2016 through 2025 as of the July 20, 2026 file. These are bought through the Department of Revenue price quote and application process, with 10 calendar days to pay after a quote is issued.
- The Revenue Commissioner's Tax Collection page contradicts itself, pairing the tax sale declaration with a stray line about a Tax Lien Auction. Call (334) 683-2229 to confirm the current method and the exact sale date before bidding.
- Taxes are due October 1 and delinquent after December 31. After March 15 the county accepts only cash, certified check, or money order for delinquent taxes.
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 Perry County, Alabama sell tax liens or tax deeds?
- Perry County follows Alabama's tax lien state system.
When is the Perry County tax certificate sale?
- May, at the Perry County Courthouse in Marion. The published 2026 notice reads: "BY VIRTUE OF THE DECREE RENDERED BY THE PROBATE COURT OF PERRY COUNTY ALABAMA I WILL PROCEED TO SELL FOR CASH IN FRONT OF THE COURTHOUSE OF PERRY, IN THE CITY OF MARION ON MAY 12th, 2026 DURING THE LEGAL HOURS OF SALE." The prior notice set the 2024 tax year sale for May 20, 2025.. 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 Perry 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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