Tax Lien Sale

A tax lien auction is the public sale of all tax liens advertised under Alabama Code § 40-10-182, held between March 1 and June 15 of the current ad valorem tax year. If a tax lien is purchased at auction, a tax lien certificate is issued to the purchaser based on the lowest interest rate bid on the tax lien.

The purpose of the tax lien auction is to secure payment of delinquent real property taxes in Mobile County. Mobile County property owners are required to pay property taxes annually to the Revenue Commissioner, unless exempt. Real property taxes become due and payable on October 1 of each year, and become delinquent if not paid before midnight, December 31.

The Revenue Commissioner is authorized to secure payment of delinquent taxes through a tax lien auction, in which the perpetual first priority lien provided by Alabama Code § 40-1-3 is sold and transferred to a purchaser through a public auction, to recover any taxes assessed and levied against the property, along with interest, penalties, fees, and costs.

Date: Monday, May 12, 2025
Time: Auction starts at 8:30 AM (CDT) and will continue until 4:00 PM (CDT) each day until the auction is complete.  
Auction: Mobile County’s 2025 tax lien auction will be conducted online at GovEase.com

Bids will be transmitted and received through the internet using a computer and web browser. Bids can only be placed through the GovEase.com auction website, listed above.

GovEase.com has a collection of resources available to users to assist in the online tax lien auction process, such as creating an account and registering to bid, setting up payment, FAQs, online instructional videos, and state specific support. This information is contained in the Bidder Help and Training section of its website, available by clicking here.

The tax lien auction is held once per year, between March 1 and June 15.

The tax liens to be auctioned are for those properties on which the delinquent tax amounts have not been paid before the beginning of the auction. A list of properties subject to tax lien auction will be made available on the Revenue Commissioner’s website no later than April 1, 2025. In the event that a delinquent property owner pays between the time the list is published and the time the tax lien auction is held, any such property will not be included in the auction.

The list includes the following information: (1) owner names (2) property description (3) year(s) for which taxes are delinquent (4) delinquent taxes owed, plus interest, penalties, fees, and costs calculated as of the date of the auction for each assessment.

Yes, at least 30 days before the auction, the Mobile County Revenue Commission mails notice of the auction to each delinquent taxpayer and advertises the auction on its official website.

In addition, the auction is advertised in the Call News. Taxpayers have the opportunity to pay delinquent taxes on their properties up until 5:00 PM on the final Friday before the auction, after which time they have the right of redemption.

When: Monday, March 31, 2025
Where: The Mobile County Revenue Commissioner's Website

You can look up parcel information using the Mobile County Revenue Commissioner’s Property Search tool, by searching for information included in the list such as owner, address, key number, or parcel ID.

Please note that it is your responsibility to independently research any property in which you are interested to determine property value and whether there are any liens, encumbrances, title defects, etc.

Bidder registration will be available ahead of the tax lien auction (April 7, 2025). Click here to register. During the registration process, participants are encouraged to thoroughly review the instructions regarding setting up payment, frequently asked questions (FAQs), rules, and the provided online training videos.
Please contact GovEase at (769) 208-5050, or online at GovEase.com, with any other questions related to registration, payments or training.

Payments can be made directly through GovEase.com by ACH, debit/credit card or wire transfer. A successful bidder must remit full and final payment through GovEase.com by the close of business two days following the auction of the tax lien.

A 10% deposit of approved bid amount is required in order to participate in the auction. The deposit may be paid during the registration process via the GovEase.com website using ACH, debit /credit card or wire transfer.

Please note that your registration will not be complete and you will not be approved to participate in the auction until payment of your deposit has been processed through GovEase.com

In order to participate in the online tax lien auction, a bidder must be able to access the internet and use a web browser (recommended: Internet Explorer 8.0 or higher, Firefox, Safari, or Chrome) to navigate to GovEase.com. For those interested in using a mobile phone, GovEase.com has an instructional video located here.

If you do not have access to a computer, the Revenue Commissioner’s office will have computers available for your research and/or bidding needs. Our main office address is 3925 Michael Blvd., Suite G, Mobile, AL 36609. We recommend calling us at 251-574-8530 ahead of time and making an appointment. Additionally, most public libraries such as the Mobile Public Library generally have computers that are available for public use.

No, there is no way to purchase tax lien certificates from the tax lien auction outside of GovEase.com. Anyone seeking to purchase via the online tax lien auction must be registered and approved through GovEase, and all accepted bidders must participate in the online auction at GovEase.com. Accepted bidders may participate in a pre-bid process that begins online ahead of the auction (Date TBA). Further instruction from GovEase on the pre-bidding process can be viewed here.

After the online tax lien auction has concluded, any tax liens remaining unsold will be available for purchase via private sale or future auction, unless or until redeemed.

A tax lien shall be sold at auction pursuant to Alabama Code Title 40, Chapter 10, Article 7 to the one who pays all taxes due, including unpaid taxes for previous years, interest, penalties, fees, and costs due on the property, plus the amount to be paid to the holder of a tax lien certificate who has not exercised his or her first right to purchase. Bidding is not based on the amount of money the buyer of a tax lien is willing to pay. The amount required to purchase the tax lien is already set. Bids are based on the amount of interest the buyers are willing to accept as full payment on the lien. The lien is sold to the bidder who bids the lowest interest rate on the amount required to be paid to redeem the property from the auction. The beginning interest rate bid shall not exceed a rate of 12%. Additional bids may be made at a rate less than the immediately preceding bid. The bids will be in 1% increments until no bidder continues to bid lower or until the interest rate reaches 0%. Example: If the current bid is 12%, the next acceptable bid will be 11% or lower until bidding stops or reaches 0%.

Pre-bidding will be available ahead of the online auction (Date TBA). Pre-bidding allows bidders the convenience of reviewing properties and selecting the minimum interest rate they are willing to accept on a property at live auction.

If the interest rate bid for the property reaches 0% and more than one bidder remains, the winning bid shall be determined by a random number generator.

Each tax lien offered for auction will be open for bidding for 30 seconds. However, in the event that a bid is placed in the last 10 seconds, the clock will automatically be reset for an additional 10 seconds to allow other interested bidders the opportunity to submit further bids.

After the tax lien auction concludes, GovEase will issue a bid report and the Revenue Commission will issue a tax lien certificate to the “winning” bidders.

The bid report contains a list of parcel numbers purchased and the corresponding amounts due to be paid by the winning bidder. The tax lien certificate will be issued either through mail or pickup at the Mobile County Revenue Commission’s main office. Bidders will choose which method of issuance they prefer (mail or pickup at MCRC) during their registration with GovEase. The certificate will include a description of the property, the auction date, lien holder, the assessment year to which the tax lien relates, the amount of all taxes, penalties, interest, fees, and costs due on the property as of the auction date, and the interest rate per annum bid on the parcel.

The sale of a tax lien does not extinguish any deed restriction, deed covenant, easement on or appurtenant to the parcel. Please seek legal advice if you have questions about the transfer of property with multiple liens.

Within 10 days after the tax lien auction closes, the Revenue Commissioner will send notice by first class mail to the owner at the address listed in the property assessment, informing the owner that the tax lien has been auctioned. The notice will include the date of the auction and the name of the tax lien purchaser.

The costs of the lien will include all the cost associated with the auction process including a $45 administrative fee. Other statutory costs/fees may apply later as set forth in the law.

No, this is entirely optional. The holder of a tax lien certificate has the first right to purchase the tax lien for the subsequent year’s delinquent taxes on the property described in the certificate. A holder who exercises this right to buy the subsequent year’s tax lien is entitled to the same interest rate shown on the previous tax lien certificate.

If the holder does not exercise his or her first right to purchase, any liens on that property held by the lienholder will be subject to auction or private sale. If you want to maintain your lien, you must exercise your first right to purchase all subsequent liens until either redemption or foreclosure.

Yes, a tax lien certificate may be transferred and assigned to another party. Please refer to Alabama Code § 40-10-187(e) for more information on transferring tax lien certificates.

No, a tax lien purchaser does not acquire any right, title, or interest in the property. The purchaser only acquires the Revenue Commission’s § 40-1-3 lien against the property based on delinquent taxes.

If a tax lien that was purchased pursuant to this article is not redeemed and the holder of the tax lien certificate fails to commence a tax lien foreclosure action on or before 10 years from the date of the tax lien certificate, the tax lien certificate shall expire and the lien shall become void.

Furthermore, the tax lien certificate by itself does not give the lienholder the right to enter or possess the property, nor does it confer any right to profits derived from the property. To learn more about the rights and remedies of a tax lien certificate holder, please refer to § 40-10-198 and consult an attorney for advice on your specific circumstances.

No, a property owner must redeem all outstanding tax liens on the property before paying the current year taxes due.

Unless the holder of a tax lien certificate has commenced an action pursuant to § 40-10-197, tax lien redemptions must be made through the Mobile County Revenue Commissioner’s office. Redemptions can be made any time following the close of the auction, before judgment of foreclosure is entered. Redemption payments processed through the Revenue Commission must be made in certified funds (cash, cashier’s check, money order, etc.). In order to redeem, one must pay off the amount of the debt as specified in the tax lien certificate, which consists of delinquent taxes, interest, penalties, fees, title report costs, and other costs, the interest due to the purchaser of the tax lien, and a $10 redemption fee. If an action under § 40-10-197 has commenced, redemption must be handled through Mobile County Circuit Court.

The following may redeem tax liens pursuant to Alabama Code § 40-10-193(a)(1): (a) The owner, including a partial owner of the real property, or his or her heirs or personal representatives; (b) Any mortgagee or purchaser of the property or any portion of the property; or (c) Any person having an interest in the property or any portion of the property, legal or equitable, in severalty or as tenant in common, including a judgment creditor or other creditor having a lien on the property or any portion of the property.

If a tax lien purchased pursuant to Title 40, Chapter 10, Article 7 is not redeemed and the holder of the tax lien certificate fails to commence a tax lien foreclosure action on or before 10 years after the tax lien auction or sale, the tax lien certificate shall expire, and the lien shall become void.

Once an application to redeem the tax lien has been made by a person who has the right to redeem, and payment for the amount due has been received, the Revenue Commissioner’s office will issue to the redeeming individual a certificate of redemption stating the date of redemption, amount paid, and by whom redeemed. The Revenue Commissioner’s office will make entries in the record of tax lien auctions or sales of the redemption, and mail a copy of the redemption certificate to the holder of the tax lien certificate.

Tax liens that are not sold at auction can be purchased over-the-counter at the Revenue Commissioner’s main office located at Michael Square. Any tax liens remaining unsold after the auction shall be included in future tax lien auctions or sales until sold. Tax liens available for private sale may sell for no less than all taxes, interest, penalties, costs, and fees, plus the amount to be paid to the holder of a tax lien certificate who has not exercised his or her first right to purchase.

Please contact our office at 251-574-8530 for more information about tax liens available to purchase.

If you have a specific parcel or parcels you are interested in, please call our office at 251-574-8530 and ask to speak to the Redemption Department, or please come into our office at Michael Square.

Pursuant to Alabama Code § 40-10-197(j), if a tax lien purchased at auction is not redeemed and the holder of the tax lien certificate does not bring a foreclosure action on or before 10 years after the tax lien auction or sale, the tax lien certificate expires and the lien becomes void.
Please note that this area of the law changes regularly. While we endeavor to keep this FAQs section of our website up-to-date, you should review Title 40, Chapter 10, Article 7 and consult with an attorney regarding any specific legal questions or your specific rights under the law.

The law governing tax lien auctions in Alabama is codified in the Code of Alabama Title 40, Chapter 10, Article 7, §§ 40-10-180 through 40-10-202.

The underlying Legislative Acts can be found here: Act 2024-324; Act 2024-261; Act 2022-208; 2018-577 .

According to Alabama Code § 40-10-191, the holder of a tax lien certificate shall have the first right to purchase the tax lien relating to a subsequent delinquency on the property described in the tax lien certificate. A holder of the certificate who exercises this right (5-30 days prior to the tax lien auction date) shall be entitled to the same interest rate as shown on the previous tax lien certificate.

When a holder fails to exercise the first right to purchase, Alabama Code § 40-10-191(b)(1)-(b)(3) states that:
“an amount equal to the redemption price of the tax lien shall be added to the purchase price at the subsequent tax lien sale or auction, and the tax lien certificate shall be transferred to the purchaser of the subsequent tax lien. A transfer of the tax lien certificate as provided in this subsection shall vest in the transferee all the rights and title of the previous holder of the tax lien certificate; the previous tax lien certificate shall be canceled, and a new tax lien certificate shall be issued to the purchaser. The amount paid from the transfer shall be distributed to the previous holder of the tax lien certificate along with a notice of cancellation of the previous tax lien certificate, within 30 days of the receipt of the purchase price.”

If you want to maintain your lien, you must exercise your first right to purchase all subsequent liens until either redemption or foreclosure.