- Who sends it
- The judge of probate issues it; the tax collector serves it in person, at your home or business, or by certified mail
- What it starts
- A probate court term where a decree for sale can be made, then a published sale notice
- Do this first
- Call the county tax collector or revenue commissioner for the amount due and pay before the sale if you can
What this document is in Alabama
Ala. Code § 40-10-4 says the judge of probate must issue a notice to each person with unpaid taxes, in a form that says: "You are reported as delinquent, and your tax amounts to (amount) with costs added. This is to notify you to appear before the probate court of said county at the next term thereof ... to show cause, if any you have, why a decree for the sale of property assessed for taxation as belonging to you should not be made."
The tax collector serves it by handing it to you or your agent, leaving it at your home or place of business, or certified or registered mail marked for delivery only to you.
What it does and does not mean
- It is not a sale. It leads to a decree, then the tax collector must give notice for 30 days before the sale by newspaper for three weeks or by posting at the courthouse and in your precinct (Ala. Code § 40-10-12).
- Each year, counties choose either a tax sale of the property or a tax lien auction. In a lien county you keep title while the lien is outstanding. See Alabama property tax foreclosure.
- Paying the taxes, interest and costs before the sale stops it.
- After a tax sale you generally have 3 years to redeem through the probate judge, and any excess bid is held by the county.
The deadlines and how to count them
- The notice names the date the probate court term begins. That is your chance to appear and show cause.
- The sale notice must run for 30 days before the sale (Ala. Code § 40-10-12).
- Redemption after a tax sale: generally within 3 years of the sale.
- Alabama counts by leaving out the first day and including the last; a last day on a Sunday or legal holiday moves to the next working day (Ala. Code § 1-1-4).
What to do this week
- Call the tax collector or revenue commissioner named on the notice and ask for the full amount due and the last day to pay.
- Ask whether you qualify for a homestead exemption, including senior or disability exemptions, for future years.
- If you cannot pay, call Legal Services Alabama at 866-456-4995 before the court date.
- If you have a mortgage with an escrow account, call your servicer, because taxes should have been paid from escrow.
- Read Alabama property tax foreclosure.
The rest of the Alabama process
See how foreclosure works in Alabama, the timeline, ways to stop it and free help in Alabama, or read the national guide to this letter.
Common questions
Can I stop an Alabama tax sale after getting this notice?
Yes. Paying the taxes, interest and costs before the sale stops it. Ask the tax collector for the exact amount and deadline in writing.
How is the Alabama probate tax notice delivered?
The tax collector serves it in person, by leaving a copy at your home or place of business, or by certified or registered mail marked for delivery only to you (Ala. Code § 40-10-4). If two notices come back unserved, notice may be published or posted.
If my Alabama home is sold for taxes, can I get it back?
Generally yes, within 3 years of the sale, by redeeming through the probate judge. If the sale brought more than the taxes and costs, the excess is held by the county and has its own claim rules. See the Alabama property tax foreclosure page.
Other Alabama letters
- Notice of redemption rights (homestead property)If you claimed a homestead exemption on your home, the lender must mail you a short notice by certified mail at least 30 days before an Alabama foreclosure sale. It says Alabama law may let you redeem (buy back) the home and that help programs may exist. It also starts your 180-day redemption clock after the sale.
- Notice of sale (published foreclosure notice)In Alabama, the official notice of a power of sale foreclosure is printed in a county newspaper once a week for three weeks in a row. It gives the time, place and terms of the auction at the courthouse door. No judge reviews it. You may still have options before the sale and a right to redeem after.
- Foreclosure deedAfter an Alabama courthouse auction, the person who ran the sale signs a foreclosure deed to the buyer. It passes legal title. But in Alabama you may still buy the home back within 180 days (homestead) or 1 year (other property).
- Written demand for possessionAfter an Alabama foreclosure sale, the buyer can send you a written demand to move out. You have 10 days. If you stay past the 10 days, you lose your right to buy the home back, and the buyer can go to court to remove you.
- Itemized statement of debt and lawful charges (to redeem)To buy back your home after an Alabama foreclosure, you send the buyer a written demand for an itemized statement of the debt and lawful charges. The buyer must answer within 10 days. The statement tells you what to pay, and you must tender payment or file suit within your redemption period.