Elmore County, AL tax sales

County offices

County notes

• •Elmore County uses the Article 7 tax lien auction method and runs it online through GovEase. The county's own flyer is titled "2026 Elmore County Online Tax Lien Auction Provided by GovEase".
• •The 2026 auction opened April 16, 2026 at 9:00 AM Central, with bidder registration open March 16 through April 15, 2026.
• •The Revenue Commissioner's Citizen Access Portal carries a Delinquent Search tool and a downloadable delinquent parcel list. The list is an Excel export of the county's tax lien staging view and includes parcel number, owner, mailing and property address, assessment class, land and improvement values, and total due.
• •The "Tax Lien Rules of Auction" PDF posted on the Elmore County Forms and Documents page carries Wilcox County Tax Collector letterhead rather than Elmore County's. Its content describes the standard Alabama bid-down: bidding starts at 12 percent, additional bids drop in 1 percent increments, and ties at 0 percent are broken by random drawing. Treat the specifics as unconfirmed for Elmore and verify them with the Revenue Commissioner.
• •The same Forms page still hosts DELQTAXSALE.PDF, a document created in 2015 that describes the older Article 1 courthouse tax sale held on the third Monday in May at public outcry. That method is superseded by the online tax lien auction, so read it as historical background only.
• •The Revenue Commissioner's portal warns that Elmore County will not send text messages requesting money.

Alabama rules

Max interest rate

12% per year, bid down at auctionCode of Alabama 1975, Section 40-10-184 - Auction procedures; winning bidsAla. Code § 40-10-184Verified Jul 25, 2026

Minimum return

No statutory minimum; interest accrues at your bid rateCode of Alabama 1975, Section 40-10-184 - Auction procedures; winning bidsAla. Code § 40-10-184Verified Jul 25, 2026

Redemption

A tax lien can be redeemed at any time before the circuit court enters judgment in a foreclosure action, and the holder cannot file that action until four years after the auction or the tax official's private sale. If the holder does not commence a foreclosure action within ten years of the auction or sale, the certificate expires and the lien becomes void. A certificate holder has no right to enter or possess the property, make repairs, or charge rents before it receives the circuit clerk's deed. In a county that uses the Article 1 property tax sale instead, land sold to a purchaser other than the state may be redeemed within three years from the date of sale, and land bid in for the state may be redeemed at any time before title passes out of the state.Code of Alabama 1975, Section 40-10-193 - Redemption of a tax lienAla. Code § 40-10-193Verified Jul 25, 2026

Surplus proceeds

In a court-ordered auction the proceeds pay the cost of the auction first, then the certificate holder up to the redemption amount plus taxes it paid before filing and the court-allowed costs and fees. Any surplus goes to the owner or the owner's heirs or successors as the court determines, and Alabama's unclaimed property law applies to whatever is left. In a county that instead uses the Article 1 property tax sale, the excess over the decree is held in a separate county account for three years for a party who redeems, and Section 40-10-28 opens later windows in which the owner or a redeeming party can claim it.Code of Alabama 1975, Section 40-10-28 - Disposition of excess arising from saleAla. Code § 40-10-28Verified Jul 25, 2026

Governing statute

Ala. Code § 40-10-180Code of Alabama 1975, Section 40-10-180 - Purpose; choice of remedy by tax collecting officialAla. Code § 40-10-180Verified Jul 25, 2026

A tax deed does not convey marketable title. Most buyers file a quiet title action before they can resell or insure the property. See the due diligence guide.

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