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Tax Sale Atlas

Perry County, AL tax sales

Tax Sale Atlas maps the Perry 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 Perry County, seat of Marion: 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.
Format
In person
Registration
No online bidder registration, deposit schedule, or platform account is published.
County office
(334) 683-2229 ext 201
Every displayed fact carries a source badge. Verified Jul 27, 2026 against official county and state pages.How we verify
On this page

How Perry 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)

In person
Run by
Perry County Revenue Commission, the county tax collecting official (Revenue Commissioner Rita-Kynard Smith), selling under a decree rendered by the Probate Court of Perry County
Frequency
annual
Typical timing
May, at the Perry County Courthouse in Marion.
Registration
No online bidder registration, deposit schedule, or platform account is published.
Next expected
between March 1 and June 15, 2027 (window; exact date posts closer to the sale)
Sale list
Perry County state-held tax delinquent land transcript (ADOR, county 53)
When it runs
May, at the Perry County Courthouse in Marion. The published 2026 notice reads: "BY VIRTUE OF THE DECREE RENDERED BY THE PROBATE COURT OF PERRY COUNTY ALABAMA I WILL PROCEED TO SELL FOR CASH IN FRONT OF THE COURTHOUSE OF PERRY, IN THE CITY OF MARION ON MAY 12th, 2026 DURING THE LEGAL HOURS OF SALE." The prior notice set the 2024 tax year sale for May 20, 2025.
Registration and deposit

No online bidder registration, deposit schedule, or platform account is published. The county's notice states the sale is for cash in front of the courthouse during the legal hours of sale, so bidders attend in person and settle on the day. The Revenue Commission's Tax Collection page directs anyone wanting sale details to call the Revenue Commissioner's Office at (334) 683-2229. Confirm accepted payment forms before you attend, since the county requires cash, certified check, or money order for delinquent taxes after March 15.

Sale format and venue
Perry County runs its delinquent tax collection in person, not online. The Revenue Commissioner's own page carries the Section 40-10-180(b) election notice and declares an intention "to conduct a Tax Sale for the collection of delinquent taxes for the year 2021-2022 forward," which is the Article 1 sale of the property rather than the Article 7 tax lien auction. The annual sale happens each May at the courthouse in Marion under a probate court decree, and the parcel list is published as a legal notice in The Perry County Herald for three weeks beforehand. Parcels that draw no bidder are struck off to the state, and that inventory is published as the Alabama Department of Revenue's Perry County transcript, which is updated weekly and covers tax years through 2025. State-held parcels are bought through the Department of Revenue price quote and application process, not at the county sale. Note that the same county page also carries a line reading "failure to pay Property Tax results in a Tax Lien Auction of the property," which conflicts with the tax sale declaration directly above it, so confirm the current method with the office before you bid. In person at the Perry County Courthouse. No online auction platform is published by the county.
Source: Perry County, AL - Revenue Commissioner, Tax Collection (method election notice under Ala. Code 40-10-180)· Verified Jul 27, 2026

Perry County tax sale list and auction calendar

For Perry 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 Perry County state-held tax delinquent land transcript (ADOR, county 53) for the current advertised parcels, then recheck it before the auction.

  2. Register to bid

    No online bidder registration, deposit schedule, or platform account is published. Full requirements are in the sale card above.

  3. Sale day

    Not scheduled. The sale is live and in person; there is no online bidding platform. Confirm the venue and hour with the county office before you go.

  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 Perry County

  1. Start with the live sale list

    Pull the current advertised parcels from Perry County state-held tax delinquent land transcript (ADOR, county 53). Lists can change before the sale, so recheck the county source before you price a parcel.

  2. Confirm registration and deposit

    No online bidder registration, deposit schedule, or platform account is published. The county's notice states the sale is for cash in front of the courthouse during the legal hours of sale, so bidders attend in person and settle on the day. The Revenue Commission's Tax Collection page directs anyone wanting sale details to call the Revenue Commissioner's Office at (334) 683-2229. Confirm accepted payment forms before you attend, since the county requires cash, certified check, or money order for delinquent taxes after March 15.

  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)

Perry County Revenue Commission (Revenue Commissioner Rita-Kynard Smith)

(334) 683-2229 ext 201

Perry County Courthouse, 300 Washington Street, Marion, AL 36756. Mailing address: P.O. Box 117, Marion, AL 36756

Official website

County notes

  • Perry County elected the Article 1 property tax sale, not the Article 7 tax lien auction. The Revenue Commissioner's Tax Collection page publishes the Section 40-10-180(b) notice declaring an intention to conduct a Tax Sale for delinquent taxes from the 2021-2022 year forward.
  • The sale is held in person, for cash, in front of the Perry County Courthouse in Marion during the legal hours of sale, under a decree of the Perry County Probate Court. There is no online bidding platform.
  • Sale dates verified from the county's published legal notices: May 12, 2026 for the 2025 tax year and May 20, 2025 for the 2024 tax year.
  • The delinquent parcel list is published as a legal notice in The Perry County Herald in the weeks before the sale. The county website does not host a separate delinquent or sale list page.
  • Parcels struck off to the state appear on the Alabama Department of Revenue's Perry County transcript (county code 53), which is updated weekly and carried tax years 2016 through 2025 as of the July 20, 2026 file. These are bought through the Department of Revenue price quote and application process, with 10 calendar days to pay after a quote is issued.
  • The Revenue Commissioner's Tax Collection page contradicts itself, pairing the tax sale declaration with a stray line about a Tax Lien Auction. Call (334) 683-2229 to confirm the current method and the exact sale date before bidding.
  • Taxes are due October 1 and delinquent after December 31. After March 15 the county accepts only cash, certified check, or money order for delinquent taxes.

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 Perry 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 Perry County tax certificate sale?

May, at the Perry County Courthouse in Marion. The published 2026 notice reads: "BY VIRTUE OF THE DECREE RENDERED BY THE PROBATE COURT OF PERRY COUNTY ALABAMA I WILL PROCEED TO SELL FOR CASH IN FRONT OF THE COURTHOUSE OF PERRY, IN THE CITY OF MARION ON MAY 12th, 2026 DURING THE LEGAL HOURS OF SALE." The prior notice set the 2024 tax year sale for May 20, 2025. The sale is held in person. Always confirm the exact date with the County tax collecting official before the sale.

How often does Perry County hold tax deed sales?

Perry 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 Perry County tax sale list?

Perry 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 Perry County Revenue Commission