Land and Tax Delinquent Property
The State of Alabama maintains an inventory of tax delinquent property available for purchase for the amount of back taxes, costs and interest currently accrued. The Property Tax Division makes the Book of Lands available for purchase open for public inspection between 8:00 AM and 5:00 PM Monday through Friday, except holidays. A transcript of properties available for purchase can also be viewed and printed from the following link transcript of tax delinquent property (adobe acrobat required).
The county tax official responsible for maintaining the tax sale records may be able to assist you in determining which properties are available in that county. This office will only accept written applications to purchase property. Please refer to these links for the application procedures and an application form. In the absence of a formal application, a letter expressing an interest in purchasing property stating the county the property is in, the name the property was assessed in when it sold for its taxes, the legal description maintained by the county taxing officials, and the name and mailing address of the applicant will suffice.
Effective immediately: In an effort to reduce our costs, we will begin sending price quotes, cancellation notices, redemption notices, and notifications of property sold, VIA EMAIL. In order to expedite the price notification process, please provide a valid email address on all future applications submitted to our office. Your email address will only be used for price notification purposes. If you have submitted a prior application and would like your price quote to be sent via email, please contact our office. Applicant's that do not have an email address will continue to receive quotes and notifications via postal mail.
Do not send money with your application or letter. Applicants will be notified by mail or email of the purchase price.
On property the state has held for less than three years from the tax collector's sale, an assignment of the certificate of sale which was issued to the state will be made to the purchaser. The assignee is required by statute to assess the property for future taxation in the appropriate local tax assessing officials office within thirty days of the date of assignment. If the property has not been redeemed on the three year anniversary of the tax collector's sale at the courthouse, the assignee can surrender the certificate to the appropriate county official and receive a tax deed for a nominal issuance fee. If the property is redeemed prior to the three year anniversary of the original sale by the county tax collector, the tax sale purchaser generally receives the amount paid for the property with interest at twelve percent per annum plus subsequent taxes paid with interest at twelve percent per annum. On property the state has held for longer than three years from the date of the tax collector's sale, a tax deed will be issued to the purchaser, without warranty or covenant of any kind on the part of the State, express or implied, conveying to the purchaser all the right, title and interest of the State in and to the property. The tax deed holder should record the tax deed in the county probate office and must assess the property for future taxation with the county tax assessing official in October, November or December next following delivery of the tax deed. It is advisable to consult a competent attorney regarding your contemplated purchase of tax delinquent property.
Additional information can be found in the Code of Alabama 1975, Title 40 (Revenue and Taxation), Chapter 10, Sale of Land.
For more information regarding land, view our Faq's page.