Tax Lien Sale
In 2018, the Alabama State Legislature passed Act 2018-577, giving tax collecting officials an alternative remedy for collecting delinquent property taxes by the sale of a tax lien instead of the sale of property. For tax year 2019 delinquent properties, Mobile County Revenue Commission has decided to migrate to the sale of tax liens. All tax liens representing unpaid and delinquent taxes on real property are subject to a public auction.
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. 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.
Time: Auction starts at 8:00 AM (CST) and will continue until 5:00 PM (CST) each day until the auction is complete.
Online Auction- GovEase.com
Mobile County has elected to conduct its tax lien auction online for 2020.
Bids will be transmitted and received through the internet using a computer and web browser.
On-site training will be held at the Mobile County Revenue Commission’s office located at 3925 Michael Blvd, Suite G, Mobile, AL 36609.
In person assistance is available by appointment at the Mobile County Revenue Commission Office, Michael Blvd. location after April 6, 2020. To schedule appointments, please visit www.mobilecopropertytax.com/email-us
Please call the Revenue Commissioner’s office at (251) 574-8530 with additional questions.
In addition to on-site training, GovEase Auction, LLC has provided online instructional videos to assist in the tax lien auction process. These videos are available by clicking here.
The tax lien auction is held once per year, between March 1 and June 15.
The list will include the following information: (1) owner names (2) property description (3) year/years 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. Please be aware that some property owners may pay their delinquent taxes between the time the list is published and the tax lien auction is held, in which case any such properties will not be included in the tax lien auction.
In addition, the auction is advertised in two local newspapers, the Call News and the Press-Register. Taxpayers have the opportunity to pay delinquent taxes on their properties up until 5:00 PM on Friday, May 1, 2020, after which time they have the right of redemption.
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.
Please contact the Revenue Commissioner’s office at (251) 574-8530, with any other questions related to registration or training.
NOTE: Payment information must be arranged with the Mobile County Revenue Commissioner’s office prior to you becoming an accepted bidder.
Pre-bidding will be available Saturday May 2 and Sunday May 3, 2020. 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.
The certificate will include 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 date of the auction, and the interest rate per annum bid on the parcel.
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.
The following may redeem tax liens: (1) The owner, including a partial owner of less than whole in the real property, or heirs or personal representative; (2) Any mortgagee or purchaser of the property or any portion of the property; or (3) Any person listed under Alabama Code § 40-10-120(a), if the property has been sold for taxes.
Please note, 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.
Current year tax liens are not available for purchase because they are not yet delinquent and have not been offered for sale at the annual tax auction. Please contact our office at 251-574-8530 for more information about unsold tax liens.
Please note that alterations to the law may occur regularly; we will update this frequently asked question list as we receive those changes as well as post updates on our website. Suggest to consult with an attorney regarding any question on law or your specific rights.