Live data — updated October 13, 2026
Alabama State-Held Tax Land (2026): 15,090 Parcels Sold by the State
Quick answer: The State of Alabama, not the county, holds 15,090 parcels in Alabama that it bought at past county tax sales, and sells them over the counter by price quote from the Alabama Department of Revenue. By the DOR's own rule it sells a tax deed or a certificate depending on how long it has held the parcel: 14,893 it has held more than three years, which it sells as a State tax deed; 147 it has held less than three years, for which it assigns its tax-sale certificate; 50 bought in 2023, at the three-year line, where the DOR's quote says which.
What you are buying. The Alabama Department of Revenue: "If the state has held a tax sale certificate less than three years, the purchaser will be issued an assignment of the certificate. If the state has held the tax sale certificate over three years, a tax deed will be issued to the purchaser. Note: neither an assignment nor a tax deed gives the holder clear title to the parcel." (Tax Delinquent Property and Land Sales; Code of Ala. 1975, Title 40, Chapter 10, 40-10-132 et seq.). Each listing names which one applies, from the year the State bought it.
The dollar figure is not the price. The amount on each listing is the DOR transcript's amount bid at tax sale — what was due when the State bought the parcel (the State bought these between 1952 and 2026). The State's price today is higher: it sells only by price quote, which adds interest and the taxes since, and it does not publish the quote. You apply online, the quote is emailed to you, and payment must be postmarked within 10 calendar days of the quote.
Apply to the State (ADOR) — and expect it to be slow and competitive. The Department of Revenue can take a long time to answer, other investors apply for the same parcels, and a parcel can go to whoever pays first -- applicants have been told a property was "no longer available because they received money order from another applicant".
Online auctions. Since January 2025 the State may also sell parcels it has held five years or more by online public auction, at the best price bid, and the auction must say buyers will not receive clear title (Ala. Code 40-10-132, 40-10-134).
Redemption. While the State holds a parcel the owner can redeem it at any time (Ala. Code 40-10-120), and when you apply the Department must notify the owner and give a reasonable time to redeem before it sells to you (40-10-133). After the State sells you a tax deed, a recorded mortgage holder has a year from your written notice to redeem, and an owner who never left the property can redeem through the courts with no time limit (40-10-73, 40-10-82, 40-10-83). On an assigned certificate the owner can redeem until you take a deed, paying back the bid with interest.
Title. Neither a State tax deed nor an assigned certificate is clear title. Budget for a quiet-title action, occupancy, and any liens the sale did not clear before you plan an exit.
See the full Alabama state-held inventory, the Alabama investor guide and the live Alabama auction calendar for the counties' own annual sales.
Where the inventory is
| County | OTC listings (mostly State-held) |
|---|---|
| Jefferson-Birmingham | 8,796 |
| Jefferson-Bessemer | 2,460 |
| Montgomery | 970 |
| Calhoun | 604 |
| Etowah | 592 |
| Mobile | 459 |
| Talladega | 335 |
| Geneva | 231 |
| Shelby | 184 |
| Russell | 137 |
Counts update daily.
Frequently asked questions
Why would a property go unsold at auction?
Mostly obscurity, not defects: small rural counties get few bidders, some lists never circulate, and low-value parcels aren't worth a professional's trip. Plenty are genuinely rough — the same title and condition research applies as at auction.
How do I buy state-held land in Alabama?
Request a price quote from the Alabama Department of Revenue by its electronic application. The quote is emailed to you and payment must be postmarked within 10 calendar days of the quote date. The amount on our listings is the bid at the original tax sale, not the quote. Expect it to be slow and competitive. The Department of Revenue can take a long time to answer, other investors apply for the same parcels, and a parcel can go to whoever pays first -- applicants have been told a property was "no longer available because they received money order from another applicant".
Do I get a deed or a certificate?
It depends on how long the State has held the parcel. Under three years the State assigns its tax-sale certificate; over three years it issues a tax deed. Neither gives clear title, according to the Department of Revenue.