The annual Jefferson County Tax Sale is taking place today at the Jefferson County Courthouse.
If taxes are not paid the day before the tax sale, they will be included in the sale the next day. The tax sale is usually the third or fourth week of May each year. During this sale, tax certificates on delinquent properties are auctioned to the highest bidder.
Properties that go unsold in the tax sale are then deemed sold to the State Department of Revenue.
Following the tax sale, you may purchase tax certificates and deeds from the State.
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. Please note: neither an assignment nor a tax deed gives the holder clear title to the parcel.
It is advisable to consult a competent attorney regarding your contemplated purchase of tax delinquent property.
Additional information can be found in the Code of Alabama 1975, Title 40, Chapter 10, Sale of Land.
Five years following the date of a parcel’s offering in a tax sale, it becomes eligible for acquisition through the Birmingham Land Bank Authority. Through our program, the purchaser is conveyed a warranty deed with marketable and insurable title to the parcel.
Please visit our website at www.birminghamlandbank.org to learn more about this process.