USA Foreclosure Wiki

Jefferson County, AL

15 min read

Jefferson County, Alabama — Tax Sale & Surplus Procedure

Local operations layer. The legal framework (redemption periods, surplus rights, statutes, case law) lives on the parent page → alabama. This page covers how Jefferson County actually runs it. Legal information, not legal advice. Last verified: 2026-06-02.

C0. Identity

  • County seat: Birmingham · Population: ~674,721 (2020 census) · Recording unit: county
  • Parent legal framework: alabama
  • Notable quirk: Jefferson County is split into two separate judicial/administrative divisions — the Birmingham Division and the Bessemer Division (also called the “Bessemer Cut-Off”). Each division has its own Probate Court, Circuit Court, tax collector office, and, critically, its own tax lien auction platform. Practitioners must identify which division a parcel falls in before taking any action.

C1. Local Tax Sale

Jefferson County has elected, under Ala. Code § 40-10-180, to use the Sale of Tax Liens (Article 7) system for both divisions. This election is effective for the 2025 tax year (and affirmed for 2026) — meaning Jefferson County does not hold a traditional “sale of land” probate auction; it sells tax lien certificates via an online bid-down-interest auction. — Source: jccal.org Tax Lien Info pages (multiple retrieved searches); GovEase Help Center AL overview.

Birmingham Division

  • Sale platform: County-operated Citizen Access Portal (eringcapture) — online only at https://eringcapture.jccal.org (investor login at https://eringcapture.jccal.org/investorlogin). Not GovEase — Birmingham Division uses its own county-run platform.
  • 2026 auction calendar: Taxes for tax year 2025 became delinquent January 1, 2026. Deadline to pay delinquency without auction: May 4, 2026 at 5:00 P.M. Auction commenced May 5, 2026, 8:30 A.M.–4:00 P.M. Central, proceeding daily (weekdays only) until all delinquent parcels have been offered. — Source: jccal.org Tax Lien Info – Birmingham page (confirmed via multiple searches).
  • Delinquent list: Published on the county website; for 2024 delinquent parcels (Birmingham District): https://www.jccal.org/Default.asp?ID=2663&pg=2024+tax+delinquent+parcels+for+the+Birmingham+District (page returned 404 on direct fetch; URL confirmed via search index).
  • Registration: Online registration through https://eringcapture.jccal.org prior to auction.
  • Registration deposit: needs_verification — deposit amount for Birmingham Division not confirmed from a directly-retrieved page. (GovEase’s 10%-of-intended-purchase rule does not apply to the Birmingham Division’s custom platform.)
  • Bidder requirements: Must register through the county platform; W-9 and approval required.
  • Bidding method: Bid-down interest, 12% ceiling → 0% floor, 1% increments (Ala. Code § 40-10-184). Ties at 0% resolved by random draw.

Bessemer Division

  • Sale platform: GovEase — https://www.govease.com (the county-standard Alabama lien auction vendor).
  • 2025 auction calendar: Tax year 2024 taxes delinquent January 1, 2025. Auction began May 5, 2025, 8:30 A.M.–4:00 P.M. Central, continuing daily (weekdays) until all liens offered. No in-person registration or auction. — Source: jccal.org Tax Lien Info – Bessemer page (confirmed via search).
  • 2026 auction calendar: needs_verification — specific 2026 Bessemer auction date not confirmed from a directly-retrieved page; expected pattern: early May 2026.
  • Delinquent list: Published on county website; for 2024 Bessemer District: https://www.jccal.org/Default.asp?ID=2662&pg=2024+tax+delinquent+parcels+for+the+Bessemer+District (page returned 404 on direct fetch; URL confirmed via search index).
  • Registration: Online only, at https://www.govease.com. Must create bidder profile and add the Jefferson County (Bessemer) auction before auction dates.
  • Registration deposit: 10% of the total lien amount the bidder intends to purchase. Refunds processed 7–10 business days after the payment deadline. — Source: GovEase Help Center Alabama FAQs (retrieved 2026-06-02).
  • Bidder requirements: GovEase account + W-9; county approval required before bidding. GovEase support: 769-208-5050 Option 2.
  • Bidding method: Bid-down interest, same as Birmingham: 12% max → 0% min, 1% increments.

Common to both divisions

  • Rate within statutory range: The bid rate (0%–12% simple interest per annum) is the rate on the tax lien certificate. No county-specific rate set above or below the state band; the auction resolves the rate.
  • Interest / return: Simple interest at the bid rate, prorated monthly, until redemption. — Ala. Code § 40-10-187.
  • No surplus in Article 7 sales: Because the auction bids down the interest rate rather than up a cash price, there is no overbid/excess bid and thus no surplus funds arising from Jefferson County’s current lien auctions. All surplus-fund issues in Jefferson County arise only from pre-Article 7 (sale-of-land) sales conducted in prior years. — alabama § 40-10-184.

C2. Local Redemption → framework: right-of-redemption

Jefferson County uses the Article 7 lien system going forward; redemption is governed by Ala. Code §§ 40-10-193 and 40-10-197.

  • Where to redeem: Tax Collecting Official (Tax Collector) for each division:
    • Birmingham Division: Tax Collector J.T. Smallwood, Jefferson County Courthouse, 716 Richard Arrington Jr. Blvd. N., Room 160, Birmingham, AL 35203 · Phone: (205) 325-5500
    • Bessemer Division: Assistant Tax Collector Johnny L. Curry, Bessemer County Courthouse, 1803 3rd Ave. N., Room 209, Bessemer, AL 35020 · Phone: (205) 481-4131
  • Local fees: $10 redemption fee to the tax collecting official at redemption (Ala. Code § 40-10-193). No additional local fees confirmed.
  • Redemption amount: Face amount of the certificate (taxes, interest, penalties, fees, costs paid by holder) + interest at the certificate’s bid rate + $10 fee.
  • Redemption period: At any time after the auction until a foreclosure judgment is entered; the certificate holder cannot foreclose before 3 years after auction (and must foreclose within 10 years or the lien expires). — Ala. Code § 40-10-197(a).
  • Deviations from state default: None identified. Jefferson County operates under the standard Article 7 framework.
  • Prior-year (sale-of-land) redemptions: For any parcels sold under the old sale-of-land system before Article 7 adoption, statutory redemption runs 3 years from the sale date through the same Tax Collector offices. The 3-year window, preservation-improvements rule, and § 40-10-122 redemption formula apply. Contact the same offices above.

C3. Local Surplus / Excess Proceeds → framework: surplus-funds

Important: Jefferson County’s current Article 7 lien auctions generate no surplus (bid-down interest, no cash overbid). The following applies only to pre-Article 7 “sale of land” tax sales from earlier years in which a cash overbid above the decree amount was made.

  • Claim filing venue: The County Commission of Jefferson County holds and releases excess bids under Ala. Code § 40-10-28. The county treasurer (under direction of the commission) holds the funds. No dedicated Jefferson County form or claims-office page was retrieved from an official source; claimants should contact the Tax Collector or County Commission directly. — Source: Ala. Code § 40-10-28 (2024); Burr & Forman analysis (via search).
  • Claim form: needs_verification — No Jefferson County-specific excess-bid claim form was located on a directly-retrieved official page.
  • Local deadline notes: Within 10 years of the tax sale (for sales in calendar year 2016 or later), any person entitled to redeem may claim the excess upon providing a circuit court order granting redemption. After 10 years without an order, the excess becomes county property. — Ala. Code § 40-10-28. For sales before 2016, the 3-year redemption-first rule applies; surplus released only on proof of redemption.
  • Proof required: Circuit court order evidencing redemption. During the 3-year statutory period, the surplus may be applied as a credit toward the redemption price.
  • Unclaimed-funds list published: needs_verification — No Jefferson County public listing of unclaimed excess bids was located on a directly-retrieved page.
  • Contact for surplus claims:
    • Jefferson County Commission: 716 Richard Arrington Jr. Blvd. N., Birmingham, AL 35203 · (205) 325-5300
    • Tax Collector Birmingham: (205) 325-5500
    • Tax Collector Bessemer: (205) 481-4131

▸ For Investors / Operators — Jefferson County’s current lien auctions (effective for the 2025 tax year) are Article 7 bid-down-interest sales generating no surplus — investors acquire a lien certificate redeemable at any time before foreclosure, not a deed. Birmingham Division uses the county’s own eringcapture.jccal.org portal; Bessemer Division uses GovEase (govease.com). Bidding runs 12% to 0% in 1% increments. The county’s unique two-division structure means every filing, redemption, and foreclosure must be routed to the correct division (Birmingham or Bessemer) based on parcel location. For pre-Article 7 parcels sold under the old sale-of-land system, the Stiff v. Equivest Financial (2020) precedent is relevant to any sales held inside rather than at the exterior of the Bessemer courthouse.

▸ For Former Owners — For pre-Article 7 “sale of land” tax sales in which a cash overbid above the decree amount occurred, excess bids are held by the Jefferson County Commission under Ala. Code § 40-10-28. During the 3-year statutory redemption period, the excess may be credited toward redemption; after 3 years (for sales before 2016) or within a 10-year window (for 2016+ sales), release requires a circuit court order of redemption. After 10 years the excess becomes county property. Contact the Tax Collector — Birmingham (205) 325-5500 or Bessemer (205) 481-4131 — or the County Commission (205) 325-5300 for the correct division.

C4. Offices & Contacts

OfficeNameAddressPhoneURL
Tax Collector – BirminghamJ.T. Smallwood716 Richard Arrington Jr. Blvd. N., Room 160, Birmingham, AL 35203(205) 325-5500https://www.jccal.org/Default.asp?ID=368&pg=Tax+Collector
Tax Collector – BessemerJohnny L. Curry (Asst.)1803 3rd Ave. N., Room 209, Bessemer, AL 35020(205) 481-4131https://www.jccal.org/Default.asp?ID=368&pg=Tax+Collector
Tax Assessor – BirminghamGaynell Hendricks716 Richard Arrington Jr. Blvd. N., Suite 170, Birmingham, AL 35203(205) 325-5300https://www.jccal.org/606/Tax-Assessor
Tax Assessor – BessemerCharles R. Winston Jr. (Asst.)1803 3rd Ave. N., Room 209, Bessemer, AL 35020(205) 481-4127—
Probate Court – Birmingham(two judges)716 Richard Arrington Jr. Blvd. N., Birmingham, AL 35203(205) 325-5420https://jeffcoprobatecourt.com/
Probate Court – BessemerJudge Izzi’s Court1801 3rd Ave. N., Bessemer, AL 35020(205) 481-4100https://jeffcoprobatecourt.com/
Circuit Clerk – BirminghamJacqueline Anderson-Smith716 Richard Arrington Jr. Blvd. N., Room 420, Birmingham, AL 35203(205) 325-5355https://jeffersoncircuitclerk.alacourt.gov/
Circuit Clerk – BessemerKaren Dunn BurksBessemer Judicial Building, 1851 Second Ave N., Bessemer, AL 35020(205) 497-8510https://bessemer.alacourt.gov/
SheriffMark Pettway2200 Rev Abraham Woods Jr. Blvd., Birmingham, AL 35203(205) 325-5700https://jeffcosheriffal.com/
Recorder / Register of Deeds (Land Records)Probate Court Recording Dept.716 Richard Arrington Jr. Blvd. N., Room 400, Birmingham, AL 35203 (Recorder’s Office: (205) 325-5512)(205) 325-5512https://jeffcoprobatecourt.com/recording/

C5. Local Procedure Notes

  • Two-division structure: Jefferson County has two entirely separate court divisions — Birmingham and Bessemer. A parcel either in the Birmingham Division or the Bessemer Division (the “Bessemer Cut-Off” area). The Bessemer Division has its own probate court, circuit court, and tax collector. All filings, redemptions, and foreclosure actions must be routed to the correct division.
  • Article 7 adoption: Jefferson County adopted the tax lien auction format under Ala. Code § 40-10-180, effective for the 2025 tax year for both divisions. Prior years were conducted under the sale-of-land (probate court) system.
  • Platform split: Birmingham Division uses a proprietary county platform (eringcapture.jccal.org) while the Bessemer Division uses GovEase (govease.com). Bidders must register on the correct platform for the parcel’s division.
  • Stiff v. Equivest legacy: The Alabama Supreme Court voided a 2013 Bessemer (Jefferson County) tax sale in stiff-v-equivest-financial-2020 (Ala. 2020) because the sale was held inside the courthouse rather than at the exterior/front-steps location required by Ala. Code § 40-10-15. This case directly affected Jefferson County parcels and underscores the importance of checking whether pre-2020 sale-of-land sales in Jefferson County were validly conducted. Under Article 7 (the current system), this issue is moot for new lien sales (no in-person courthouse auction).
  • GIS leadership: Jefferson County’s GIS tax map system is considered a model for the state of Alabama. The Parcel Fabric on ArcGIS Enterprise serves as the backbone for all county parcel data management.
  • E-recording: Probate Court accepts e-recording through Simplifile, ePN, and CSC.

C6. Records Access

C7. Meta

sources:

needs_verification:

  • Exact Birmingham Division registration deposit amount (the county’s eringcapture.jccal.org investor portal returned SSL cert error on direct fetch; 10% GovEase rule does not apply to this platform).
  • 2026 Bessemer Division auction start date (expected May 2026 based on prior-year pattern but not confirmed from a directly-retrieved page).
  • Current delinquent parcel list URLs for both divisions for tax year 2025 (2024 URLs confirmed via search index; direct fetches returned 404).
  • Jefferson County-specific excess bid claim form or procedure document (no official Jefferson County form page retrieved; state framework from § 40-10-28 and ADOR Admin Rule 810-4-1-.24 applies but county-specific form not confirmed).
  • Unclaimed excess bids list — whether Jefferson County publishes one and where.
  • ADOR Admin Rule 810-4-1-.24 full text (page loaded but returned no body text on fetch).
  • Whether any parcels remain in the sale-of-land system (e.g., State-held parcels from pre-Article 7 years still available for redemption/purchase via ADOR price-quote process).
  • Current probate judge names for both Birmingham and Bessemer divisions (referenced as “Judge Moore,” “Judge Blanchard,” and “Judge Izzi” on the Probate Court site as of retrieval, but names not confirmed as current).

cross_links: alabama, right-of-redemption, surplus-funds, tyler-v-hennepin-county, stiff-v-equivest-financial-2020, sold-to-state, bankruptcy-automatic-stay

changelog:

  • 2026-06-02 — Initial population (autoresearch). Article 7 lien system confirmed for both divisions; Birmingham platform (eringcapture) vs. Bessemer platform (GovEase) documented; all four offices (tax collector, probate, circuit clerk, sheriff) with verified phone/address from official pages; Stiff v. Equivest historical context noted; surplus/excess proceeds framework from § 40-10-28 documented with local gap flags.

▸ For Investors / Operators — Jefferson County’s current lien auctions (effective for the 2025 tax year) are Article 7 bid-down-interest sales generating no surplus — investors acquire a lien certificate redeemable at any time before foreclosure, not a deed. Birmingham Division uses the county’s own eringcapture.jccal.org portal; Bessemer Division uses GovEase (govease.com). Bidding runs 12% to 0% in 1% increments. The county’s unique two-division structure means every filing, redemption, and foreclosure must be routed to the correct division (Birmingham or Bessemer) based on parcel location. For pre-Article 7 parcels sold under the old sale-of-land system, the Stiff v. Equivest Financial (2020) precedent is relevant to any sales held inside rather than at the exterior of the Bessemer courthouse.

▸ For Former Owners — For pre-Article 7 “sale of land” tax sales in which a cash overbid above the decree amount occurred, excess bids are held by the Jefferson County Commission under Ala. Code § 40-10-28. During the 3-year statutory redemption period, the excess may be credited toward redemption; after 3 years (for sales before 2016) or within a 10-year window (for 2016+ sales), release requires a circuit court order of redemption. After 10 years the excess becomes county property. Contact the Tax Collector — Birmingham (205) 325-5500 or Bessemer (205) 481-4131 — or the County Commission (205) 325-5300 for the correct division.

Legal information, not legal advice. This page summarizes Jefferson County, Alabama tax sale operations from official sources as of the last_verified date. Jefferson County’s two-division structure means all facts should be verified for the specific division (Birmingham or Bessemer) applicable to a parcel. Law changes; verify against the current Code of Alabama 1975 (Title 40 Ch. 10 Art. 7), county official sites, and counsel before acting. Last verified: 2026-06-02.

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