SB260 Alabama 2024 Session

Updated Feb 23, 2026

Notable

Summary

Primary Sponsor: Clyde ChamblissSenator
Republican
Session: Regular Session 2024
Title: Tax lien auctions and sales; auctions and fees further provided for; tax lien redemptions; tax lien price further provided for; redemption of tax lien further provided for; prohibit entry on land; penalties established
Summary: SB260 updates Alabama's tax lien auctions and redemptions by standardizing fees, clarifying rights and restrictions for lien holders, and strengthening record-keeping and enforcement.
What This Bill Does
It sets auction hours (8:30 a.m. to 4:00 p.m.) and consolidates three separate fees into one, keeping the total amount the same. If the holder with the first right to purchase a future delinquency does not exercise that right, the redemption price is added to the next lien’s purchase price and the certificate and rights can be transferred. It restricts lien holders from entering or possessing the property until a deed is issued and strengthens record-keeping by making key books and records prima facie evidence and requiring a title report for foreclosures. It applies to liens without final judgments by June 1, 2024 and becomes effective June 1, 2024.

Who It Affects
Property owners with delinquent taxes (and their heirs or representatives) who will receive auction notices, may redeem liens by paying required amounts, and could have liens sold at auction.
Tax lien certificate holders, purchasers/assignees (including mortgagees) and county tax offices who must follow new rules on fees, first-right purchase, transfer procedures, entry restrictions until deed, and enhanced record-keeping and penalties.

Key Provisions
Auction timing and fee consolidation: public tax lien auctions must occur between 8:30 a.m. and 4:00 p.m., and three separate fees are consolidated into one fee with the same total amount.
Redemption and transfer rules: if the holder with the first right to purchase a subsequent lien does not exercise it, the redemption price is added to the next lien's sale price and the certificate can be transferred; lien holders are prohibited from entering the property until a deed is issued, and books/records are made prima facie evidence with a required title report for foreclosures.

AI-generated summary using openai/gpt-5-nano on Feb 22, 2026. May contain errors — refer to the official bill text for accuracy.
Subjects: Property & Estates