When the sale is held
The tax lien auction is held no earlier than March 1 and no later than June 15 of the current ad valorem tax year, between 8:30 a.m. and 4:00 p.m. on the auction date. The tax collecting official must notify each delinquent taxpayer at least 30 days before the auction by first class mail plus newspaper advertising, an official online posting, or courthouse posting, and must prepare the tax lien auction list at least 30 days ahead.
When taxes go delinquent
Alabama property taxes become due and payable on October 1 each year and become delinquent if they are not paid before January 1 following. Under Section 40-1-3 the state holds a lien on every parcel from October 1 for the taxes assessed against it, and the county and any municipality hold like liens. Those tax liens are superior to all other liens, which is what makes an Alabama tax lien certificate senior collateral.
What happens after the sale
Alabama holds no routine county tax deed auction under the tax lien regime. A holder of all the sold, unexpired, outstanding tax lien certificates on a parcel may file an action in circuit court to foreclose the right to redeem and quiet title, but only once four years have passed since the tax lien auction and no later than ten years after it. The holder must mail a notice of intent at least 30 days and no more than 180 days before filing, to the owner of record, every recorded lienholder, the tax collecting official, and anyone else who may reasonably be believed to hold an interest.
Leftover parcels between sales
Liens that draw no bid at the auction stay with the county and keep accruing interest at the delinquent-tax rate. 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 payable to a prior certificate holder who did not exercise the first right to purchase. The interest rate on a private sale is the rate agreed with the tax collecting official and cannot exceed 12 percent, so an over-the-counter lien often carries the full rate rather than a bid-down rate. Every private sale is entered in the county record of tax lien auctions and sales.
These dates are the statewide statutory schedule. The exact auction date, registration deadline, and platform are set county by county, so confirm them on the Alabama county pages before you plan a bid. For the mechanics of the sale itself, see how to buy in Alabama.
Verified Jul 25, 2026 against Alabama statutes.
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.