Deliquent Property Taxes

Tax Lien Information
Tax Lien Auction FAQ

Tax Lien Information
Taxes are DELINQUENT after December 31st of each year

After December 31st penalties and interest will begin to accrue towards the tax amount.
Once taxes become delinquent, the total amount due—including interest and fees—changes monthly. Before mailing a delinquent payment, please contact the Revenue Commission Office or visit https://www.dalecountyrevenue.com/ to confirm the updated amount.
Personal checks are not accepted after February 1st.

2025 Delinquent Ad Valorem Property Tax Due

We are excited to announce that the Dale County online tax lien auction will be held online. Registration will begin on March 13th, 2026. Please view the registration page for details.

The annual tax lien auction for unpaid 2025 ad valorem property tax will be held in April 14, 2026 on the GovEase website. All potential bidders must pre-register to participate.

First Right Claims can be made once you are registered and approved. First Right Claims will be available March 13th - April 9th and can be claimed online with GovEase.

To create an account and register as a bidder, visit www.govease.com.

Online webinar training will be available at www.govease.com/bidderhelp.

For questions, email support@govease.com orcall (769) 208-5050 ext. 2.

For a current list of delinquent property (updated in real time), visit our website: Click here.

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 2021, beginning with tax year 2020 delinquent properties, Dale County Revenue Commission migrated to the sale of tax liens. All tax liens representing unpaid and delinquent taxes on real property are subject to a public auction.

The State of Alabama has since enacted further changes to the law governing the auction and sale of tax liens, all of which can be found in Title 40, Chapter 10, Article 7 of the Code of Alabama (1975). The information contained on this website is intended to answer basic questions regarding the auction and sale of tax liens conducted by the Dale County Revenue Commission and is not legal advice. Please consult a licensed attorney if you have questions about the law or your rights.

1. Where can I find the statutes regarding tax lien auctions?

Review Alabama Code Title 40, Chapter 10, Article 7.
https://alison.legislature.state.al.us/code-of-alabama?section=40-10-180

2. What authorizes the Dale County Revenue Commissioner to hold a tax lien auction?

Act 2018-577 authorizes counties to collect delinquent property taxes using either a tax lien sale or a property sale. This provides the legal authority for Dale County to hold a tax lien auction.

3. What is a tax lien auction and what is its purpose?

A tax lien auction is the public sale of tax liens advertised under Alabama Code § 40-10-182. The auction awards tax lien certificates based on the lowest interest rate bid.

Its purpose is to secure payment of delinquent real property taxes owed to Dale County.

4. What is the date, time, and location of Dale County's tax lien auction?

Date: May of each year
Time: 8:30 AM – 4:30 PM (CST) daily until complete
Location: Online via GovEase.com

5. Will training be available for using GovEase?

Yes. GovEase provides online training videos at govease.com.

6. How often is the tax lien auction held?

Once per year, between March 1 and June 15.

7. Which properties are included in the auction?

Properties with unpaid delinquent taxes. Lists appear at least 30 days before the sale on GovEase.com and dalecountyrevenue.com.

8. Are property owners notified?

Yes. Notices are mailed at least 30 days before the auction and advertised online.

9. When and where will the auction be advertised?

When: 3–4 weeks before auction
Where: dalecountyrevenue.com and GovEase.com

10. When can I register for the auction?

Registration opens 3–4 weeks prior to the auction through GovEase.com.

11. Payment requirements?

Debit/credit, cash, or certified funds. Payment due within one hour after the final auction close.

12. Can I purchase liens without attending the auction?

No. All purchases must be made through GovEase.com during the auction.

13. What equipment is needed to participate?

A computer with internet access and an updated web browser.

14. What is the bidding process?

Bidding is based on the lowest interest rate accepted by the bidder, starting at 12%.

15. What if more than one bidder bids 0%?

A random number generator selects the winning bidder.

16. How long is each lien open for bidding?

Each lien remains open 30 seconds, with 10-second extensions for late bids.

17. What document is issued after the auction?

A tax lien certificate is mailed within 10 business days after payment.

18. What happens to other encumbrances?

Other encumbrances remain; tax liens take priority but do not extinguish covenants or easements.

19. How will property owners learn who purchased the lien?

A notice is mailed within 30 days after the auction.

20. Are there additional expenses?

Yes: $20 origination fee, $20 auction fee, $5 certificate fee.

21. Must I pay subsequent taxes?

No, but you have first right to purchase subsequent liens until redemption or foreclosure.

22. May I transfer my lien certificate?

Yes. Transfers are permitted under Alabama Code § 40-10-187(e).

23. Does purchasing a tax lien give me ownership?

No. You acquire a lien, not ownership. The lien expires if no foreclosure action is taken within 10 years.

24. Can I pay current taxes without redeeming previous liens?

No. All outstanding liens must be redeemed first.

25. How do you redeem a tax lien?

Redemption is made through the Revenue Commissioner (unless foreclosure is filed). Certified funds required.

26. What is issued to prove redemption?

A certificate of redemption appended to the tax lien certificate.

27. What happens to unsold liens?

They may be purchased over the counter at the Revenue Commissioner’s office.

28. Do purchased tax liens ever expire?

Yes, after 10 years if no foreclosure action is initiated.

29. Where can I find the statutes for tax lien auctions?

Alabama Code Title 40, Chapter 10, Article 7, §§ 40-10-180 through 40-10-202.

30. What is the First Right to Purchase?

The holder of the tax lien certificate has the first right to purchase subsequent liens to maintain their position.