Macon County, AL tax sales

County offices

County notes

• •Macon County runs its tax lien auction online through GovEase; the 2026 sale was set for Tuesday, May 12, 2026 at 10:00 a.m. and continued until completed.
• •Registration for the 2026 auction opened April 10, 2026 and closed May 8, 2026, ahead of the sale date.
• •Prior-year winning bidders get a first right of refusal to pay the delinquent taxes from April 10 through May 5, claimed online through GovEase once registered and approved.
• •The Revenue Commission posts the annual tax lien list (legal notice plus parcel detail with amounts due) as a PDF: https://maconcountyal.com/wp-content/uploads/2025/04/Tax-Lien-Sale-Newspaper-List-2026-Revised.pdf
• •Office hours are Monday through Friday 8:30 a.m. to 4:30 p.m., with collections until 4:00 p.m.; the office notes taxes cannot be paid until October 1.
• •Assessment and tax records are on the county's Citizen Access Portal at https://macon.capturecama.com/ and parcel mapping at https://macon.capturecama.com/parcelviewer/
• •State-held (sold to state) inventory for Macon County is on the Alabama Department of Revenue transcript, county code 46, updated weekly: https://www.revenue.alabama.gov/wp-content/uploads/property-tax-transcripts/WWW_TRANS_46.PDF

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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