USA Foreclosure Wiki

Madison County, AL

15 min read

Madison 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 Madison County actually runs it. Legal information, not legal advice. Last verified: 2026-06-02.

C0. Identity

  • County seat: Huntsville · Population: ~395,785 (2020 census) · Recording unit: county
  • Parent legal framework: alabama
  • System elected: Madison County has elected the Article 7 Sale of Tax Liens system under Ala. Code §§ 40-10-180 et seq. — the county conducts an online bid-down-interest lien certificate auction via GovEase, not a traditional sale-of-land probate court auction. Confirmed by multiple retrieved official-source search results citing the county’s own tax sale information page and the GovEase platform. — Source: madisoncountyal.gov/departments/tax-collector/tax-sale (confirmed via search); govease.helpscoutdocs.com/article/97-alabama-tax-lien-auction-overview (retrieved 2026-06-02).

C1. Local Tax Sale

  • Conducts own sale? Yes — the Tax Collector (Valerie Miles) conducts the Article 7 tax lien auction, not the Probate Court.
  • Platform: GovEase — https://www.govease.com · All registration, bidding, and First Rights claims are handled online-only through GovEase. No in-person bidding.
  • Calendar:
    • Annual cycle: property taxes billed October 1, delinquent after December 31.
    • Delinquency notices mailed January 1.
    • The Probate Judge advertises a list of delinquent taxpayers (required publication) on the first Tuesday in February.
    • Properties advertised in a local newspaper for three consecutive weeks before the sale.
    • Annual Tax Lien Sale & Auction held in the first week of May, online only.
    • Source: madisoncountyal.gov/departments/tax-collector/important-dates (confirmed via multiple search-extracted page texts, 2026-06-02); madisoncountyal.gov/departments/tax-collector/tax-sale (confirmed via search).
  • What is sold: A tax lien certificate against the property for the amount of all delinquent taxes, interest, penalties, fees, costs, origination cost, auction fee, and certificate fee. “You are not purchasing the property — you are purchasing a tax lien against the property.” — Source: madisoncountyal.gov/departments/tax-collector/tax-sale.
  • Bidding method: Bid-down interest — starting at 12% per annum (statutory maximum, Ala. Code § 40-10-184), bidders bid the rate down; lowest interest rate wins. Ties resolved randomly. Pre-bidding available on GovEase before the live auction commences. — Source: govease.helpscoutdocs.com/article/97-alabama-tax-lien-auction-overview (retrieved 2026-06-02).
  • Rate within statutory range: No county-set rate above or below the state band. The auction resolves the rate between 12% and 0%. — Ala. Code § 40-10-184.
  • Registration / deposit: Registration opens 30 days prior to the auction at https://www.govease.com. Bidders must create an account, submit required documents (including a W-9), and obtain approval before bidding. Registration deposit = 10% of the total lien amount the bidder intends to purchase. Unused deposits refunded 7–10 business days after the payment deadline. — Source: govease.helpscoutdocs.com/article/266-alabama-faqs (retrieved 2026-06-02); madisoncountyal.gov/departments/tax-collector/tax-sale (confirmed via search).
  • Payment: The successful bidder pays the entire amount (taxes, interest, fees, penalties, and costs) in full no later than one hour before close of business on the day of auction, by cash, wire, or certified funds. Credit cards not accepted. — Source: madisoncountyal.gov/departments/tax-collector/tax-sale (confirmed via search).
  • Bidder requirements: GovEase account + W-9 + county approval before auction. GovEase support: 769-208-5050, Option 2.
  • Delinquent list location: Advertised in local newspaper (3 consecutive weeks pre-sale); also available at the county property portal — https://madisonproperty.countygovservices.com/Property/Property/DelinquentParcels (note: the listing was disabled on the date of retrieval; the portal is operated by AssuranceWeb for Madison County Tax Collector).
  • No surplus in Article 7 sales: Because the auction bids down interest rather than up a cash price, there is no overbid/excess bid and thus no surplus arising from current lien auctions. Surplus issues in Madison County arise only from older sale-of-land transactions conducted before Article 7 adoption. — alabama § 40-10-184; see C3 below.

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

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

  • Where to redeem: Tax Collecting Official — Valerie Miles, Madison County Tax Collector.
  • Redemption period: At any time after the auction until a foreclosure judgment is entered. The certificate holder may not foreclose sooner than 3 years and must foreclose within 10 years of the auction date or the certificate expires. — Ala. Code §§ 40-10-193, 40-10-197(a).
  • Redemption amount: Face amount of the certificate (delinquent tax, interest, penalties, fees, costs paid by holder) + interest at the certificate’s bid rate + a $10 redemption fee to the tax collecting official. — Ala. Code § 40-10-193.
  • Local fees: $10 statutory redemption fee; no additional local fees confirmed.
  • Redemption contact: Same as Tax Collector above.
  • Deviations from state default: None identified. Madison County operates under the standard Article 7 framework.
  • Prior-year sale-of-land redemptions: needs_verification — For any parcels sold under the legacy sale-of-land system (Ala. Code §§ 40-10-1 through 40-10-143) before Article 7 adoption, the 3-year statutory redemption period and § 40-10-122 formula would apply. Contact the Tax Collector’s office to determine whether any such pre-adoption parcels remain in the redemption window.

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

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

  • Claim filing venue: Under Ala. Code § 40-10-28, the County Commission holds excess bids in a separate county treasury account. Claimants should contact the Madison County Tax Collecting Official (Tax Collector, same address as C2) and/or the Madison County Commission directly. No dedicated Madison County excess-bid claim form was located on a directly-retrieved official page.
    • Madison County Commission: 100 Northside Square, Huntsville, AL 35801 · (256) 532-3500 (county general number; specific commission contact needs_verification)
  • Claim form: needs_verification — No Madison County-specific form located on a directly-retrieved official page. The Alabama Department of Revenue promulgates standard excess-funds forms under Admin Rule 810-4-1-.24; contact the Tax Collector’s office.
  • Local deadline notes: Under Ala. Code § 40-10-28 (2024 version):
    • During the 3-year statutory period: excess may be applied as a credit toward redemption.
    • After 3 years and within 10 years (for sales in calendar year 2016 or later): a person entitled to redeem may claim the excess upon presenting a circuit court order granting redemption.
    • After the 10-year window (for 2016+ sales): excess becomes county property.
    • Slightly longer windows apply to sales before 2016 (11 years for 2015 sales; 12 years for 2014 sales).
    • Source: § 40-10-28 text confirmed via search-extracted Justia/LawServer (2026-06-02); ADOR Admin Rule 810-4-1-.24 (retrieved via LII 2026-06-02).
  • Proof required: Circuit court order evidencing redemption. During the 3-year statutory window, surplus may be applied as a credit toward the redemption amount.
  • Unclaimed-funds list published: needs_verification — No Madison County public listing of unclaimed excess bids was located on a directly-retrieved official page.
  • Contact for surplus claims (pre-Article 7 sales):
    • Tax Collector Valerie Miles: 1918 Memorial Pkwy NW, Huntsville, AL 35801 · (256) 532-3370
    • Madison County Commission: 100 Northside Square, Huntsville, AL 35801 (general; specific surplus contact needs_verification)

▸ For Investors / Operators — Madison County conducts an online-only Article 7 tax lien auction via GovEase (govease.com) in the first week of May each year, using bid-down interest from 12% to 0% in 1% increments. Registration opens 30 days prior; a 10%-of-intended-purchase deposit and W-9 are required before bidding. Full payment (cash, wire, or certified funds) is due within one hour before close of business on auction day. The certificate holder cannot foreclose sooner than 3 years or later than 10 years from the auction date; a first right to purchase subsequent-year liens (First Rights) is available through GovEase.

▸ For Former Owners — Current Article 7 auctions produce no surplus because the bid-down mechanism generates no cash overbid above the debt. For any pre-Article 7 sale-of-land transactions, the excess bid is held by the Madison County Commission under Ala. Code § 40-10-28; during the 3-year statutory window the excess may be credited toward redemption, and within 10 years of the sale (for 2016+ sales) the former owner may claim the excess by presenting a circuit court order. Contact Tax Collector Valerie Miles (1918 Memorial Pkwy NW, Huntsville, AL 35801; (256) 532-3370) or the Madison County Commission (100 Northside Square; (256) 532-3500).

C4. Offices & Contacts

OfficeNameAddressPhoneURL
Tax CollectorValerie Miles1918 Memorial Pkwy NW, Huntsville, AL 35801 (main); 100 Plaza Blvd., Madison, AL 35758 (satellite)(256) 532-3370https://www.madisoncountyal.gov/departments/tax-collector
Tax AssessorCliff Mann1918 N. Memorial Pkwy, 2nd Floor, Huntsville, AL 35801(256) 532-3350https://www.madisoncountyal.gov/departments/tax-assessor
Probate Judge (Recorder / Register of Deeds)Frank Barger1918 Memorial Pkwy NW, Huntsville, AL 35801 (service center); 6921 Hwy 431, Owens Cross Roads, AL 35763 (historic archives)(256) 532-3330https://www.madisoncountyal.gov/departments/probate-judge
Circuit Court ClerkDebra Kizer100 Northside Square, Huntsville, AL 35801(256) 532-3380https://madison.alacourt.gov/circuit-clerk/
SheriffKevin Turner100 Northside Square, Huntsville, AL 35801(256) 532-3417 (office); (256) 722-7181 (non-emergency)https://www.madisoncountysheriffal.org/

Notes: In Alabama, the Probate Court serves as the county recorder/register of deeds. Tax deeds (after 3 years in the sale-of-land system) are issued by the Probate Judge (§ 40-10-29); Article 7 foreclosure clerk’s deeds are issued by the Circuit Court Clerk (§ 40-10-197). The sheriff is not the primary sale officer for tax sales in Alabama.

C5. Local Procedure Notes

  • Article 7 system confirmed: Madison County conducts an online-only Article 7 tax lien auction via GovEase. The probate court’s sale-of-land role (decree of sale, confirmation) does not apply to new lien sales.
  • No in-person auction: The auction is entirely online; registration and bidding are through govease.com only.
  • First rights on subsequent delinquencies: A certificate holder has a first right of refusal to purchase the tax lien if the same property becomes delinquent in a subsequent year, prior to that year’s auction. These first rights claims may be managed through GovEase for some Alabama counties. — Source: govease.helpscoutdocs.com/article/266-alabama-faqs (retrieved 2026-06-02).
  • Delinquent list publication: The probate judge publishes the delinquent taxpayer list on the first Tuesday in February and the list is advertised in a local newspaper for three consecutive weeks before the May auction. Copies of the newspaper advertisement are available from the Tax Collector’s office.
  • Surplus note: Because Madison County uses Article 7, the Tyler v. Hennepin concern about retaining surplus equity does not apply to current auctions (no overbid possible). For any pre-adoption sale-of-land transactions, § 40-10-28’s “redeem-to-claim” surplus rule applies and remains constitutionally questionable under Tyler. See alabama § 0 for full analysis.
  • No Article 7 surplus funds: The existence or volume of pre-Article 7 sale-of-land excess bids held by Madison County is needs_verification — the county may have residual claims from legacy sales.

C6. Records Access

C7. Meta

sources:

  • {type: official, url: https://www.madisoncountyal.gov/departments/tax-collector/tax-sale, retrieved: 2026-06-02, note: “Madison County Tax Sale info — Article 7 lien system, GovEase platform, bid-down 12%→0%, payment in full by 1 hr before close, cash/wire/certified funds only, 30-day registration window. Direct WebFetch 403; confirmed via multiple search-result extractions.“}
  • {type: official, url: https://www.madisoncountyal.gov/departments/tax-collector/important-dates, retrieved: 2026-06-02, note: “Important dates: taxes Oct 1, delinquent Dec 31, delinquency notices Jan 1, probate judge publishes list first Tuesday February, advertisement 3 consecutive weeks, auction first week of May online only. Direct WebFetch 403; confirmed via search-result extraction.“}
  • {type: official, url: https://www.madisoncountyal.gov/departments/tax-collector/tax-collector-contact-us, retrieved: 2026-06-02, note: “Tax Collector Valerie Miles; 1918 Memorial Pkwy NW Huntsville AL 35801 (main); 100 Plaza Blvd Madison AL 35758 (satellite); (256) 532-3370; fax (256) 532-3368; M–F 8:30–4:30. Direct WebFetch 403; confirmed via search-result extraction.“}
  • {type: official, url: https://www.revenue.alabama.gov/property-tax/county-offices-appraisal-assessment-records/, retrieved: 2026-06-02, note: “ADOR county offices: Madison County Tax Assessor Cliff Mann (256) 532-3350 fax 256-532-6942; Tax Collector Valerie Miles (256) 532-3370 fax 256-532-3368. Retrieved directly.“}
  • {type: official, url: https://govease.helpscoutdocs.com/article/97-alabama-tax-lien-auction-overview, retrieved: 2026-06-02, note: “GovEase AL auction overview: bid-down 12%→0%, 1% increments, ties by random selection at 0%; pre-bidding option; registration at govease.com; W-9 required; payment to county tax office or GovEase (county-specific). Retrieved directly.“}
  • {type: official, url: https://govease.helpscoutdocs.com/article/266-alabama-faqs, retrieved: 2026-06-02, note: “GovEase AL FAQs: 10% deposit of intended purchase amount; refund 7–10 business days post-payment deadline; First Rights claims; GovEase support 769-208-5050 Option 2. Retrieved directly.“}
  • {type: official, url: https://madison.alacourt.gov/circuit-clerk/, retrieved: 2026-06-02, note: “Circuit Clerk Debra Kizer; official record keeper and business manager for the court. Retrieved directly; contact details (256) 532-3380 confirmed via search.“}
  • {type: official, url: https://www.madisoncountysheriffal.org/, retrieved: 2026-06-02, note: “Madison County Sheriff’s Office — Sheriff Kevin Turner. Direct fetch 403; name/address/phone confirmed via search: 100 Northside Square, Huntsville AL 35801, (256) 532-3417.“}
  • {type: official, url: https://madisonproperty.countygovservices.com/Property/Property/Search, retrieved: 2026-06-02, note: “Property search portal operated by AssuranceWeb for Madison County; searchable by owner, PIN, parcel, address, subdivision; free; payment currently disabled; Board of Equalization protest deadline May 17 2025 noted. Retrieved directly.“}
  • {type: official, url: https://madisonproperty.countygovservices.com/Property/Property/DelinquentParcels, retrieved: 2026-06-02, note: “Delinquent parcels listing portal; was disabled (‘currently disabled’) at time of retrieval. Retrieved directly.“}
  • {type: statute, url: https://law.justia.com/codes/alabama/title-40/chapter-10/article-1/section-40-10-28/, retrieved: 2026-06-02, note: ”§ 40-10-28 — excess bid held in county treasury; released on proof of redemption (circuit court order) within 3-yr statutory period or within 10-yr extended window (for 2016+ sales); thereafter becomes county property. Page returned 403 on direct fetch; text confirmed via search-extracted LawServer and search result summaries.“}
  • {type: statute, url: https://www.law.cornell.edu/regulations/alabama/Ala-Admin-Code-r-810-4-1-.24, retrieved: 2026-06-02, note: “ADOR Admin Rule 810-4-1-.24 — excess funds procedures for tax sales Aug 1, 2013 – Jul 1, 2014; County Redemption Official issues Certificate of Pending Redemption; County Commission issues Excess Funds Voucher; funds held in county treasury. Retrieved directly.“}
  • {type: secondary, url: https://www.taxsaleresources.com/counties/madison-county-alabama, retrieved: 2026-06-02, note: “TSR county page — Valerie Miles Tax Collector; 256.532.3370; taxcol@madisoncountyal.gov; addresses for Tax Collector (100 Northside Square Suite 116), Assessor (100 Northside Square Room 504), Probate (100 North Side Square Room 101). Retrieved directly (secondary/aggregator source — contacts corroborated by ADOR official page).”}

needs_verification:

  • Exact date of the 2026 annual tax lien auction (pattern: first week of May; specific date not confirmed from a directly-retrieved official page for 2026).
  • Madison County Commission contact details for surplus/excess bid claims — no county commission-specific phone/address for this function was confirmed from a directly-retrieved page.
  • Madison County-specific excess bid claim form (no form page retrieved from official source; ADOR Admin Rule 810-4-1-.24 framework applies).
  • Whether Madison County currently holds any unclaimed excess bids from pre-Article 7 sale-of-land transactions, and whether a public list is published.
  • Volume/recency of pre-Article 7 sale-of-land sales (the year Article 7 was adopted in Madison County is not confirmed from a directly-retrieved page; evidence of Article 7 use is strong but exact adoption year is needs_verification).
  • Probate Judge Frank Barger’s current service status (was confirmed as current judge as of 2021; re-confirmation for 2025–2026 was via a secondary source search result, not a directly-retrieved official page).
  • Online deed search portal URL for records before November 1, 2021 (only confirmed via secondary source; in-person access required for older records).
  • Whether the Madison County circuit court (Debra Kizer) handles Article 7 foreclosure filings in the county and any local rules for those cases.

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

changelog:

  • 2026-06-02 — Initial population (autoresearch). Article 7 lien system confirmed via GovEase + multiple search extractions of official county tax sale page; all four key offices populated with phone/address from official sources; § 40-10-28 excess bid framework documented; GovEase deposit and registration rules confirmed from retrieved GovEase help pages.

▸ For Investors / Operators — Madison County conducts an online-only Article 7 tax lien auction via GovEase (govease.com) in the first week of May each year, using bid-down interest from 12% to 0% in 1% increments. Registration opens 30 days prior; a 10%-of-intended-purchase deposit and W-9 are required before bidding. Full payment (cash, wire, or certified funds) is due within one hour before close of business on auction day. The certificate holder cannot foreclose sooner than 3 years or later than 10 years from the auction date; a first right to purchase subsequent-year liens (First Rights) is available through GovEase.

▸ For Former Owners — Current Article 7 auctions produce no surplus because the bid-down mechanism generates no cash overbid above the debt. For any pre-Article 7 sale-of-land transactions, the excess bid is held by the Madison County Commission under Ala. Code § 40-10-28; during the 3-year statutory window the excess may be credited toward redemption, and within 10 years of the sale (for 2016+ sales) the former owner may claim the excess by presenting a circuit court order. Contact Tax Collector Valerie Miles (1918 Memorial Pkwy NW, Huntsville, AL 35801; (256) 532-3370) or the Madison County Commission (100 Northside Square; (256) 532-3500).

Legal information, not legal advice. This page summarizes Madison County, Alabama tax sale operations from official sources as of the last_verified date. Law changes; verify against the current Code of Alabama 1975 (Title 40 Ch. 10 Art. 7; § 40-10-28), ADOR administrative rules, and the Madison County Tax Collector’s office before acting. Last verified: 2026-06-02.

Graph View

Backlinks