What happens to the liens that are not sold at the tax lien auction? Can they be purchased over the counter directly from the county?

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In 2018, the Alabama State Legislature passed Act 2018-577, giving tax collecting officials an alternative remedy for collecting delinquent property taxes by the sale of a tax lien instead of the sale of property. In 2019, beginning with tax year 2018 delinquent properties, Baldwin County Revenue Commission decided to migrate to the sale of tax liens. All tax liens representing unpaid and delinquent taxes on real property are subject to a public auction.

What happens to the liens that are not sold at the tax lien auction? Can they be purchased over the counter directly from the county?

Tax liens that are not sold at auction are held by Baldwin County. Remaining liens can be purchased over-the-counter at the Revenue Commissioner’s office for no less than all taxes, interest, penalties, costs, and fees; the interest rate may not exceed 12%. Any tax liens remaining unsold after the auction or sale shall be included in future tax lien auctions or sales until they are sold.

Please contact our office at (251) 937-0245 for more information about unsold tax liens.