Private Tax Lien Sale: how it works
Private tax lien sale of unsold liens (over the counter)
Liens that draw no bid at the auction stay with the county and keep accruing interest at the delinquent-tax rate. 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 payable to a prior certificate holder who did not exercise the first right to purchase. The interest rate on a private sale is the rate agreed with the tax collecting official and cannot exceed 12 percent, so an over-the-counter lien often carries the full rate rather than a bid-down rate. Every private sale is entered in the county record of tax lien auctions and sales.
Does Alabama publish a lands-available list?
Alabama has no Lands Available list. In a county that uses the Article 1 property tax sale, land bid in for the state is listed by the state Land Commissioner, and after three years any unredeemed portion may be sold at private sale for at least the amount the state bid plus 12 percent per year, together with the taxes accrued since the sale plus 12 percent per year. Beginning January 1, 2025 the Land Commissioner may also sell state-held land by online public auction through a contracted auction company once five years have passed since the sale to the state, for the best price obtainable.
This route skips the live auction, which means these are the parcels nobody bid on, so the due diligence matters even more. Every state names this inventory differently, and the state-held and struck-off land table maps each local name to the same mechanism. The over-the-counter guide has the cross-state playbook.
Verified Jul 25, 2026 against Alabama 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.