State Summary

• Tax Collection Method: Liens and Deeds
• Tax Collection Entity: Revenue Commissioner
• Property/Tax Records Administrator: Revenue Commissioner
• Taxes Due: October 1
• Taxes Delinquent: January 1 (following the due date)
• Tax Sale Date/Period: May or June
• Tax Sale Registration Requirements: Generally, a bidder registration form must be filled out before the sale
• Tax Sale Administrator: Revenue Commissioner
• Primary Bidding Type: Premium
• Redemption Period: 3 years for tax liens; not applicable for tax deeds
• Redemption Interest Rate/Flat Penalty: 12% simple interest per annum for tax liens; not applicable for tax deeds
• Over-the-Counter Sale Opportunity: Yes, tax liens and tax deeds are available "over-the-counter"

 
Alabama counties typically hold their tax lien sales in May or June. Tax liens that do not sell at these primary sales are sold "over the counter". Properties with tax liens that have remain unsold when the redemption period ends are struck off to the State of Alabama. The Alabama Department of Revenue maintains and sells these properties as tax deeds. Interested investors may inquire about and purchase these properties from the Alabama State Land Commissioner. 

Alabama County Reference