Act 2018-577, providing counties an alternative remedy for collecting delinquent property taxes by the sale of a tax lien. This law vests the taxing official with the authority to use either the sale of a tax lien or the sale of property to collect delinquent property taxes each year. 

A tax lien auction is the public sale of all tax liens advertised under Alabama Code § 40-10-182 and held no earlier than March 1 or later than June 15 of the current ad valorem tax year where the awarding of the tax lien certificate is based on the lowest interest rate bid on a tax lien.

The purpose of the tax lien auction is to secure payment of delinquent real property taxes in Baldwin County. Baldwin County property owners are required to pay property taxes annually to the Revenue Commissioner. Real property taxes become due and payable on October 1 of each year, and become delinquent if not paid before midnight, December 31.

The Revenue Commissioner is authorized to secure payment of delinquent taxes through a tax lien auction, in which the perpetual first priority lien provided by Alabama Code § 40-1-3 is sold and transferred to a purchaser through a public auction, to recover any taxes assessed and levied against the property, along with interest, penalties, fees, and costs. 

Date: April 16, 2024
Time: Auction starts at 8:30 AM (CST) and will continue until 4:30 PM (CST) each day until the auction is complete. 
Online Auction- Govease.com
Baldwin County has elected to conduct its tax lien auction online for tax year 2023 delinquent properties.   
Bids will be transmitted and received through the internet using a computer and web browser. 

Yes. GovEase Auction, LLC will provide online training and have instructional videos to assist in the tax lien auction process.  These videos are available at Govease.com.

The tax lien auction is held once per year, between March 1 and June 15.

For the tax year 2023, the online live auction will begin at 8:30 am Tuesday, April 16th, 2024. Pre-bidding will begin at 8:30 am Monday, April 15th, 2024, at GovEase.com - Any unsold liens will be subject to a private lien sale occurring after the online auction has been completed.

Properties for which the delinquent taxes have not been paid within the provided time period will be included in the tax lien auction. A list of available properties will be made available by the Revenue Commissioner’s office no later than March 31st. 

The list will include the following information: owner names, PPIN and parcel number, property description, county appraised value, tax district, delinquent taxes plus interest, penalties, fees, and costs calculated as of the date of the auction for each assessment. Please be aware that some property owners may pay their delinquent taxes between the time the list is published and the tax lien auction is held, in which case any such properties will not be included in the tax lien auction. 

Advertisement for 2023 Property Tax Lien Auction

We are pleased to announce that Baldwin County’s Tax Lien Auction for tax year 2024 delinquent properties will be conducted exclusively online instead of at the Revenue Commissioner’s office.  This will allow bidders to access the auction from any device (phone, tablet or computer); purchase liens from the comfort of their home or office; access property tax data instantly; track activity and purchases in real-time; and enter bids ahead of time to streamline the bidding process.

The auction will begin on April 16, 2024, at 8:30 am CST to 4:30 pm CST and will continue each subsequent day until all parcels have been offered for sale. 

The auction will be a live bid auction hosted at Govease.com. Those wishing to bid must register with the site and complete any required documents and submit a 10% deposit.  This must be done prior to bidding. 

Online Webinar training sessions will be hosted on the Govease website and videos can be watched at any time.

For more information contact the GovEase support line at 769-208-5050.

You can find additional information using the Baldwin County Revenue Commissioner’s Property Search tool.

Please note that it is your responsibility to independently research any property in which you are interested to determine property value and whether there are any liens, encumbrances, title defects, etc. 

Registration will begin March 18, 2024, via govease.com

During the registration process, participants are encouraged to thoroughly review the instructions regarding setting up payment, frequently asked questions (FAQs), rules, and the provided online training videos.

E-check, ACH, and Wire Transfer. A successful bidder must remit full and final payment of funds to Govease no later than one hour before close of business on the final day of the tax lien auction.

NOTE: Payment information must be arranged with Govease prior to you becoming an accepted bidder.

To participate in the online tax lien auction, a bidder must have a computer with internet access and a web browser (recommended: Internet Explorer 8.0 or higher, Firefox, Safari, or Chrome).

No. All accepted bidders must participate in the online tax lien auction at Govease.com. Accepted bidders may participate in a pre-bid process that begins online Monday, April 15th, 2024. GovEase has training information regarding the pre-bidding process.

A tax lien shall be sold at auction. A lien includes taxes, interest, penalties, fees, and costs due on the property as of the date of the auction. Bidding is not based on the amount of money the buyer of a tax lien is willing to pay. The amount required to purchase the tax lien is already set. Bids are based on the amount of interest the buyer is willing to accept as full payment on the lien. The lien is sold to the bidder who bids the lowest interest rate on the amount required to be paid to redeem the property from the auction. The beginning interest rate bid shall not exceed a rate of 12%. Additional bids may be made at a rate less than the immediately preceding bid. The bids will be in 1% increments until no bidder continues to bid lower or until the interest rate reaches 0%. Example: If the current bid is 12%, the next acceptable bid will be 11% or lower until bidding stops or reaches 0%.

Within 30 days after the tax lien auction closes, the Revenue Commissioner will send notice by first class mail to the owner at the address listed in the property assessment, informing that the tax lien has been auctioned. The notice will include the date of the auction and the name of the tax lien purchaser.

Tax lien redemption must be made through the Baldwin County Revenue Commissioner’s office. Redemptions can be made any time following the close of the auction, before judgment of foreclosure is entered. Redemption payments must be made in certified funds (cash, cashier’s check, money order). To redeem, one must pay the amount of the debt as specified in the tax lien certificate, the interest due to the purchaser of the tax lien at the rate specified in the tax lien certificate, and a $10 redemption fee.

The following may redeem tax liens: (1) The owner, including a partial owner of less than whole of the real property, or heirs or personal representative; (2) Any mortgagee or purchaser of the property or any portion of the property; or (3) Any person listed under Alabama Code § 40-10-120(a), if the property has been sold for taxes.

Please note, if a tax lien that was purchased pursuant to this article is not redeemed and the holder of the tax lien certificate fails to commence a tax lien foreclosure action on or before 10 years from the date of the tax lien certificate the tax lien certificate shall expire and the lien shall become void. 

Once an application to redeem the tax lien has been made by a person who has the right to redeem, and payment for the amount due has been received, the Revenue Commissioner’s office will issue to the redeeming individual a certificate of redemption appended to a copy of the certificate of tax lien, stating the date of redemption, amount paid, and by whom redeemed. The Revenue Commissioner’s office will make entries in the record of tax lien auctions of the above, and mail a copy of the redemption certificate to the holder of the tax lien certificate.