Lowndes County, AL tax sales

County offices

County notes

• •Roslyn A. Smith is the Lowndes County Tax Collector. The office lists phone (334) 548-2175 and (334) 548-2544, fax (334) 548-2440, email a57440@htcnet.net, mailing address P.O. Box 186, Hayneville, AL 36040, and hours of 8 AM to 4:30 PM Monday through Friday, closed on county holidays.
• •The Alabama Department of Revenue county offices listing places both officials at the Lowndes County Courthouse, corner of LaFayette and Washington Streets, Hayneville, AL 36040, and confirms Roslyn A. Smith as Tax Collector and Connie M. Thomas as Tax Assessor. Lowndes has no consolidated revenue commissioner.
• •The Tax Collector's Office accepts checks, money orders, credit cards, and online payments and does not accept cash. Its online payment portal is PayYourPropertyTax.com. That portal is for current taxes, not for bidding.
• •Investors should call the Tax Collector's Office before planning a bid. Alabama counties choose annually between the Article 7 tax lien auction and the Article 1 property tax sale, and Lowndes publishes neither its method nor its sale date online.
• •State-held parcels from prior Lowndes County sales are bought through the Alabama Department of Revenue, not the county. The department's Lowndes transcript is refreshed weekly and lists year, certificate number, class code, parcel ID, legal description, owner name, and amount bid at tax sale.

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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