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Tax Sale Atlas

Lee County, AL tax sales

Tax Sale Atlas maps the Lee County, AL tax sale, one of 2,553 counties in 30 states. Alabama sells tax lien certificates paying up to 12%. Sale office, calendar and list locations read from the county’s own official pages on Jul 27, 2026.

How tax lien sales work in Lee County, seat of Opelika: sale calendar, auction platform, over-the-counter lists, and the offices that run each sale.

New to tax sales? Read how Alabama tax sales work or look terms up in the glossary.

Next sale
Not scheduled.
County office
(334) 737-3655
Every displayed fact carries a source badge. Verified Jul 27, 2026 against official county and state pages.How we verify
On this page

How Lee County sells delinquent taxes

From lien to deed

Alabama holds no routine county tax deed auction under the tax lien regime. A holder of all the sold, unexpired, outstanding tax lien certificates on a parcel may file an action in circuit court to foreclose the right to redeem and quiet title, but only once four years have passed since the tax lien auction and no later than ten years after it. The holder must mail a notice of intent at least 30 days and no more than 180 days before filing, to the owner of record, every recorded lienholder, the tax collecting official, and anyone else who may reasonably be believed to hold an interest.

Tax certificate sale (lien)

Run by
Lee County Revenue Commissioner
Frequency
annual
Typical timing
First Wednesday in May each year.
Next expected
between March 1 and June 15, 2027 (window; exact date posts closer to the sale)
Sale list
Lee County state-held tax delinquent transcript (Alabama DOR, updated weekly)
When it runs
First Wednesday in May each year. The Revenue Commissioner's tax sale page states: "The Tax Sale will be held on the first Wednesday in May of each year at the Lee County Courthouse on South 9th Street in Opelika."
Registration and deposit

The Revenue Commissioner does not publish bidder registration steps, a deposit amount, or a bid procedure on its tax sale page. The same page sets the delinquency calendar that feeds the sale: "All accounts become delinquent on January 1 of each year" and "No checks on real property after January 31st of each year." Call the office at (334) 737-3655 ahead of the May sale date to confirm registration, accepted payment methods, and what is offered.

Sale format and venue
Lee County holds its tax sale IN PERSON at the Lee County Courthouse on South 9th Street in Opelika on the first Wednesday in May. No online auction platform appears anywhere on the Revenue Commissioner's site, and the office publishes no online bidding portal, so plan to attend in person. The county also publishes no pre-sale delinquent list of its own. For parcels that went unsold and are now held by the state, the Alabama Department of Revenue Property Tax Division posts a Lee County transcript that is refreshed weekly; buyers request a price quote by electronic application, then have 10 calendar days from the quote date to remit payment. If the state has held the certificate less than three years the buyer receives an assignment of the certificate; after three years a tax deed is issued. Neither document conveys clear title.
Source: Lee County Revenue Commissioner - Tax Sale Information· Verified Jul 27, 2026

Lee County tax sale list and auction calendar

For Lee County tax sale 2026 searches, use the county-run sources below rather than a copied parcel list, and confirm the parcel, registration cutoff, deposit, and payment deadline against the county before you bid.

  1. Get the advertised list

    Use Lee County state-held tax delinquent transcript (Alabama DOR, updated weekly) for the current advertised parcels, then recheck it before the auction.

  2. Register to bid

    Ask the county office how and when to register; many counties close registration days or weeks before the sale.

  3. Sale day

    Not scheduled. The auction platform is still being verified. Confirm the next sale date and registration window with the county before you bid.

  4. Confirm with the office

    If the list, platform, and notice disagree, use Circuit court of the county; the circuit clerk executes the deed as the source to confirm which parcels are actually offered.

Before you bid in Lee County

  1. Start with the live sale list

    Pull the current advertised parcels from Lee County state-held tax delinquent transcript (Alabama DOR, updated weekly). Lists can change before the sale, so recheck the county source before you price a parcel.

  2. Confirm registration and deposit

    The Revenue Commissioner does not publish bidder registration steps, a deposit amount, or a bid procedure on its tax sale page. The same page sets the delinquency calendar that feeds the sale: "All accounts become delinquent on January 1 of each year" and "No checks on real property after January 31st of each year." Call the office at (334) 737-3655 ahead of the May sale date to confirm registration, accepted payment methods, and what is offered.

  3. Check the state rules that change the bid

    Read the Alabama due-diligence checklist before bidding. Redemption, liens that survive a tax deed, title cleanup, and payment deadlines can change what a parcel is worth.

  4. Set a walk-away number

    Work out what the parcel is actually worth with the rural land value estimator, then turn it into a ceiling with the tax deed max-bid calculator.

Over-the-counter (leftover) purchases

Liens that draw no bid at the auction stay with the county. At any time after the auction date the tax collecting official may sell an unsold lien at private sale for no less than all taxes, interest, penalties, costs and fees due, plus any amount owed to a prior certificate holder. The rate is agreed with the tax collecting official and cannot exceed 12 percent, so over-the-counter liens often carry the full rate. Ask the county for its list of unsold liens.

New to this path? Read how over-the-counter certificates work. Every state has its own name for what goes unsold, so check what Alabama calls its leftover tax-sale inventory.

Use the arrow keys to switch between these sections.

County offices

Tax Collector (runs the certificate sale)

Lee County Revenue Commissioner

(334) 737-3655

215 South 9th Street, Opelika, AL 36801 (mailing: P.O. Box 999, Opelika, AL 36803-0999)

Official website

County notes

  • The Lee County tax sale is a courthouse sale, not an online tax lien auction. The Revenue Commissioner's tax sale page names the Lee County Courthouse on South 9th Street in Opelika as the venue and names no auction platform, so verify the county's current collection method under Section 40-10-180 before you plan a bidding strategy.
  • Lee County does not post its own delinquent or sale list. The pre-sale list is not published online, so contact the Revenue Commissioner directly. The only online inventory tied to Lee County is the Alabama Department of Revenue transcript of parcels already held by the state.
  • The Revenue Commissioner runs a main office in Opelika plus satellite offices at 1266 Mall Parkway in Auburn, phone (334) 737-7298, and 2336 Panther Parkway, Suite 140, in Smiths Station, phone (334) 664-0296. Property tax business is handled at the Opelika office.
  • Real property checks are not accepted after January 31, and all business personal property must be paid before real property payments can be accepted.

Alabama rules

Max interest rate
12% per year, bid down at auction
Minimum return
No statutory minimum; interest accrues at your bid rate
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.
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.
Governing statute
Ala. Code § 40-10-180

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.

See the full Alabamarules and every county →

Frequently asked questions

Does Lee County, Alabama sell tax liens or tax deeds?

Tax lien certificates. In Alabama investors buy the lien, not the property; the County tax collecting official runs the sale.

When is the Lee County tax certificate sale?

First Wednesday in May each year. The Revenue Commissioner's tax sale page states: "The Tax Sale will be held on the first Wednesday in May of each year at the Lee County Courthouse on South 9th Street in Opelika." Always confirm the exact date with the County tax collecting official before the sale.

How often does Lee County hold tax deed sales?

Lee County holds its tax deed sale none (court action, not a scheduled auction). Not scheduled. Each sale is scheduled and advertised in advance, so check the county's tax deed calendar for the next posted date.

I own a property in this sale. Can I stop it?

Often yes, by paying the overdue taxes, interest, and costs before the deadline. Alabama's redemption rule: Redeemable until the circuit court enters judgment; the holder cannot file to foreclose until 4 years after the tax lien auction, and the certificate expires 10 years after it. Call the Circuit court of the county; the circuit clerk executes the deed as early as possible for your exact payoff and options; deadlines are strict. Free help: lawhelp.org lists legal aid programs, and consumerfinance.gov lists HUD-approved housing counselors.

Where can I find the Lee County tax sale list?

Lee County posts its tax sale list at revenue.alabama.gov. Lists go up ahead of each sale and keep changing until the sale date, so confirm every parcel against the county's legal advertisement before you bid.

Verified Jul 27, 2026 against official county and state sources.

Tax Sale Atlas publishes educational information about public tax sale processes. This is not legal, financial, or investment advice. Rules, dates, and fees change; confirm with the county office before you bid.

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Compare sale calendars, platforms, and rules across the state, or read the guides before you bid.

Alabama tax salesDue diligence guide
Call Lee County Revenue Commissioner