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Montgomery County, AL

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

C0. Identity

  • County seat: Montgomery · Population: ~228,954 (2020 census) · Recording unit: county
  • Parent legal framework: alabama
  • System in use: Montgomery County operates under the Sale of Land system (Ala. Code §§ 40-10-1 through 40-10-143) — the historic probate-court/premium-bid auction. Montgomery County has not adopted the Article 7 Sale of Tax Liens (bid-down-interest) system. A cash overbid above the decree amount is possible, creating the § 40-10-28 surplus mechanism. — Source: taxsaleresources.com/counties/montgomery-county-alabama (retrieved 2026-06-02); taxlienuniversity.com (retrieved 2026-06-02); see alabama for dual-system framework.

C1. Local Tax Sale

Montgomery County uses the Sale of Land system: the probate court decrees the sale, the Revenue Commissioner conducts a cash auction, and the successful bidder receives a certificate of purchase that may ripen into a tax deed after 3 years.

  • Conducts own sale? Yes — the Montgomery County Revenue Commissioner (Janet Buskey) conducts the auction and files the report with the probate court under Ala. Code § 40-10-13.
  • Platform: In-person / public oral outcry — held “in front of the Montgomery County Courthouse” (100 S. Lawrence St., Montgomery, AL 36104). No online auction platform is used for the Montgomery County sale of land. — taxsaleresources.com/counties/montgomery-county-alabama (retrieved 2026-06-02); taxlienuniversity.com (retrieved 2026-06-02).
  • Sale calendar:
    • Taxes billed October 1; delinquent after December 31.
    • Probate judge advertises a list of delinquent property owners on the first Tuesday in February. — taxlienuniversity.com (retrieved 2026-06-02).
    • Beginning April 1, Montgomery County advertises the properties to be offered at the upcoming tax sale for 3 consecutive weeks in a local newspaper. — taxlienuniversity.com (retrieved 2026-06-02).
    • Tax sale held: annually during April and/or May, commencing at 10:00 AM in front of the courthouse. — taxsaleresources.com/counties/montgomery-county-alabama (retrieved 2026-06-02); taxlienuniversity.com (retrieved 2026-06-02).
    • Next known sale: needs_verification — exact 2026 sale date not confirmed from a directly-retrieved official county source.
  • Bidding method: Premium bid (highest cash bid). The winning bidder pays the largest amount in excess of the delinquent taxes, delinquent interest, and fees. Any amount bid above the decree amount constitutes an “excess bid” (overbid) held by the county under Ala. Code § 40-10-28. — taxlienuniversity.com (retrieved 2026-06-02); alabama Module 1A.
  • Interest rate on certificate: The purchaser earns 12% per annum on the amount of all taxes and any excess bid that does not exceed 15% of the market value established by the county board of equalization. For tax sales on or after January 1, 2020, the redemption interest rate is 8% per annum (Act 2018-494). — Ala. Code § 40-10-122(a); alabama Module 1A.
  • Minimum bid composition: Delinquent taxes + interest + penalties + fees and costs in the probate court’s decree of sale. — Ala. Code § 40-10-11; alabama Module 1A.
  • Rate within statutory range: No county-specific rate deviation from the statutory 8%/12% structure identified. — needs_verification.
  • Registration deposit: Bidders may be required to post 10% of the estimated amount they intend to purchase at the tax sale. Registration requires a completed Bidder’s Card and IRS Form W-9 (or W-8BEN for foreign persons). There is no charge to register. — taxlienuniversity.com (retrieved 2026-06-02). Exact deposit mechanics: needs_verification from directly-retrieved official page.
  • Bidder requirements: Register with the Revenue Commissioner’s Office before the sale. Bidder number assigned upon approval. Certified funds required on day of sale for purchases.
  • Certificate / deed timeline: Successful bidder receives a certificate of purchase (Ala. Code § 40-10-19). After 3 years unredeemed, the purchaser may apply to the probate judge for a tax deed ($5 fee) by surrendering the original certificate. — Ala. Code § 40-10-29; alabama Module 1A.
  • Delinquent list location: Contact the Montgomery County Revenue Commissioner’s office to obtain the delinquent list. Properties are advertised in a local newspaper for 3 consecutive weeks beginning approximately April 1. The ADOR also maintains a transcript of state-held (“sold to state”) Montgomery County parcels, updated weekly, at https://www.revenue.alabama.gov/property-tax/tax-delinquent-property-and-land-sales/. — taxlienuniversity.com (retrieved 2026-06-02); revenue.alabama.gov (retrieved 2026-06-02).

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

Montgomery County is in the sale-of-land system; redemption is governed by Ala. Code §§ 40-10-82, 40-10-83, 40-10-120 through 40-10-122. The state’s unusually long redemption rights apply in full. See alabama Module 2A.

  • Where to redeem (statutory, ≤ 3 years): Montgomery County Revenue Commissioner’s office — 100 S. Lawrence St. (PO Box 1667), Montgomery, AL 36102; (334) 832-1250. During the 3-year statutory redemption period, redemption is processed through the Revenue Commissioner’s office under Ala. Code § 40-10-122.
  • Where to redeem (State-held parcels): Parcels bid in for the State are redeemed through the Alabama Department of Revenue price-quote process at https://www.revenue.alabama.gov/property-tax/tax-delinquent-property-and-land-sales/. — sold-to-state.
  • Local fees: Sale price + interest at 8%/12% per annum from date of sale + all subsequent taxes paid by purchaser + interest + casualty-insurance premiums (residential structures) + “preservation improvements” + interest on same. Interest on excess bid is limited to the portion ≤ 15% of market value. — Ala. Code § 40-10-122; alabama Module 2A.
  • Redemption contact:
  • Deviations from state default: None identified beyond the standard sale-of-land framework. For State-held parcels, redemption uses the ADOR price-quote process rather than the county Revenue Commissioner.
  • Judicial redemption: Where the former owner retains possession, an open-ended judicial redemption right may exist in circuit court even after the 3-year statutory period lapses. — Ala. Code §§ 40-10-82, 40-10-83; oconnor-v-rabren-1979; alabama Module 2A.

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

Montgomery County uses the sale-of-land system, which produces cash overbids (“excess bids”) subject to Ala. Code § 40-10-28. The Whitty v. Montgomery County (Ala. 2013) case arose directly from Montgomery County surplus disputes.

  • Claim filing venue: Under Ala. Code § 40-10-28, the county commission holds excess-bid funds in a separate account in the county treasury during the 3-year statutory redemption period. The Revenue Commissioner’s office coordinates with the county commission on excess-bid disbursements. The ADOR Administrative Rule 810-4-1-.24 provides that the county commission issues an “Excess Funds Voucher” once the redemption official has received all other redemption costs; the voucher is then presented to the probate judge to complete redemption.
    • Montgomery County Commission: Montgomery County Courthouse, 101 S. Lawrence St., Montgomery, AL 36104 · (334) 832-1697
    • Revenue Commissioner (excess bid contact): 100 S. Lawrence St., Montgomery, AL 36102 · (334) 832-1250
  • Claim form: needs_verification — No Montgomery County-specific excess-bid claim form was located on a directly-retrieved official page. ADOR Rule 810-4-1-.24 specifies a “Certificate of Pending Redemption” and “Excess Funds Voucher” are used; forms may be obtained through the Revenue Commissioner or County Commission. Contact both offices for current procedure.
  • Local deadline notes: Under Ala. Code § 40-10-28 (as amended through 2017):
    • During the 3-year statutory period: Excess funds are credited toward redemption; the county commission issues a voucher to apply the surplus to redemption costs. — Ala. Code § 40-10-28; Ala. Admin. Code r. 810-4-1-.24.
    • After 3 years but before 10/11/12 years: The excess bid may be paid to a person who proves proper redemption. The outer deadline is 10 years after a tax sale occurring in calendar year 2016 or later (11 years for 2015 sales; 12 years for 2014 sales). — Ala. Code § 40-10-28.
    • Escheat: If no proof of redemption or release is received within the applicable period, the excess funds and any accrued interest become the property of the county. — Ala. Code § 40-10-28.
    • Tyler concern: This “redeem-to-claim” structure has been flagged as constitutionally questionable post-Tyler v. Hennepin County (2023). A former owner who cannot afford to redeem may forfeit the surplus equity. Whether Alabama has enacted curative legislation: needs_verification. — tyler-v-hennepin-county; alabama Module 3.
  • Unclaimed list published: needs_verification — No Montgomery County public listing of unclaimed excess bids from tax sales was located on a directly-retrieved official page.
  • Whitty v. Montgomery County (Ala. 2013) — local significance: A class action was filed in Montgomery County by former owners seeking recovery of excess bids. The Alabama Supreme Court partially reversed and remanded, allowing certain plaintiffs’ claims to proceed. This confirms that cash overbids occur in Montgomery County sale-of-land auctions and that surplus recovery litigation has been active here. — law.justia.com/cases/alabama/supreme-court/2013/1091762.html (retrieved 2026-06-02).
  • Contact: Montgomery County Revenue Commissioner, (334) 832-1250; Montgomery County Commission, (334) 832-1697.

▸ For Investors / Operators — Montgomery County uses the premium-bid Sale of Land system (Ala. Code § 40-10-13), held annually in April or May at 10:00 a.m. in front of the courthouse (100 S. Lawrence St.). Any bid above the probate court’s decree amount is a cash overbid subject to § 40-10-28, and the successful bidder earns 8–12% per annum on the certificate. The probate court must confirm the sale; under Stiff v. Equivest Financial (Ala. 2020), a sale conducted at the wrong courthouse location is void, so verifying venue compliance is a mandatory due-diligence step. The 3-year statutory redemption period (Ala. Code § 40-10-122) and open-ended judicial redemption right under §§ 40-10-82/83 are the primary title-marketability risks.

▸ For Former Owners — Excess bids above the decree amount are held by the Montgomery County Commission in a separate account under Ala. Code § 40-10-28. During the 3-year statutory period the funds are credited toward redemption via an Excess Funds Voucher (ADOR Rule 810-4-1-.24); after 3 years, claimants must prove proper redemption or the funds escheat to the county. Contact the Revenue Commissioner (334-832-1250) and County Commission (334-832-1697) to obtain the Certificate of Pending Redemption and Excess Funds Voucher process. The Whitty v. Montgomery County (Ala. 2013) class action confirms that overbids do occur regularly in Montgomery County sales.

C4. Offices & Contacts

OfficeNameAddressPhoneURL
Revenue Commissioner (Tax Collecting Official / Assessor)Janet Buskey100 S. Lawrence St. (PO Box 1667), Montgomery, AL 36102(334) 832-1250https://www.mc-ala.org/government/revenue-commissioner; portal: https://montgomery.capturecama.com/
Probate Court (Judge / Recorder of Deeds)J.C. Love III101 South Lawrence St. (PO Box 223), Montgomery, AL 36101(334) 832-1240https://www.montgomeryprobatecourtal.gov/ · probate@mc-ala.org
Circuit Court ClerkGina Jobe IshmanPhelps-Price Justice Center, 251 S. Lawrence St., Montgomery, AL 36104 (PO Box 5616, 36103-5616)(334) 832-4600https://montgomery.alacourt.gov/
Sheriffneeds_verification (current name)115 South Perry St., Montgomery, AL 36104(334) 832-4980https://www.montgomerysheriff.com/

Note: In Alabama’s sale-of-land system, the Probate Court (Judge J.C. Love III) performs recorder-of-deeds functions (recording deeds, mortgages, liens, plats) and confirms tax sales. There is no separate standalone Register of Deeds office in Montgomery County. — montgomeryprobatecourtal.gov (retrieved 2026-06-02). Sheriff does not conduct tax sales in Alabama; sheriff executes writs of possession only. — alabama Module 5.

C5. Local Procedure Notes

  • Sale-of-land only (no Article 7): Montgomery County has not adopted the Article 7 tax lien certificate system. All delinquent property tax sales in Montgomery County are conducted as premium-bid cash auctions under the historic sale-of-land framework. Cash overbids above the probate court’s decree amount create surplus subject to § 40-10-28. — taxsaleresources.com/counties/montgomery-county-alabama (retrieved 2026-06-02).
  • Courthouse location requirement (Stiff warning): The auction must be held “in front of the Montgomery County Courthouse.” Under stiff-v-equivest-financial-2020 (Ala. 2020), holding a tax sale at an improper courthouse location renders the sale void (not merely voidable) even without a showing of prejudice. Practitioners bidding on or redeeming from pre-verified parcels should confirm the sale was held at the proper exterior location.
  • First Tuesday in February — probate delinquent list: The probate judge advertises the delinquent list on the first Tuesday in February. — taxlienuniversity.com (retrieved 2026-06-02).
  • Three-week newspaper advertisement: Beginning April 1, the county advertises properties to be sold for three consecutive weeks in a local newspaper prior to the sale. Copies of the advertisement may be purchased through the Revenue Commissioner’s office. — taxlienuniversity.com (retrieved 2026-06-02).
  • State-held parcels (sold to state): Properties for which no adequate private bid was received are “bid in for the State” (Ala. Code § 40-10-18). These parcels are resold through the ADOR price-quote process and are listed on the ADOR delinquent property search. — sold-to-state; revenue.alabama.gov/property-tax/tax-delinquent-property-and-land-sales/ (retrieved 2026-06-02).
  • 10-day post-sale report: Within 10 days after the sale, the Revenue Commissioner files a report with the Probate Court requesting confirmation. — Ala. Code § 40-10-13; taxlienuniversity.com (retrieved 2026-06-02).
  • Probate court confirmation of sale: The probate court confirms the sale under § 40-10-13. Strict compliance with statutory sale requirements is required; noncompliance voids the sale. — alabama Module 6; stiff-v-equivest-financial-2020.
  • Whitty v. Montgomery County surplus class action: Confirms that cash overbids in Montgomery County sales occur with sufficient frequency to support a class action by former owners. The county commission holds the excess. — law.justia.com (retrieved 2026-06-02).

C6. Records Access

C7. Meta

sources:

needs_verification:

  • Exact 2026 (or next scheduled) Montgomery County tax sale date — only “April or May, 10:00 AM” confirmed; no official county announcement page retrieved.
  • Exact address discrepancy: Revenue Commissioner listed as both “100 S. Lawrence St.” and “101 S. Lawrence St.” in different search sources — confirm physical vs. mailing address distinction from an official retrieved page.
  • Montgomery County-specific excess-bid claim form — no official form page retrieved; ADOR Rule 810-4-1-.24 describes the Excess Funds Voucher/Certificate of Pending Redemption framework but county-level form is not confirmed.
  • Whether Montgomery County publishes a public listing of unclaimed excess bids from tax sales.
  • Whether any 2024–2025 Alabama legislation cured the § 40-10-28 “redeem-to-claim” surplus design post-Tyler v. Hennepin County.
  • Current sheriff’s name — “Earnest Finley” appeared in some older sources; sheriff website returned 403; current name needs_verification.
  • Whether any satellite Revenue Commissioner offices exist and hours of operation — only main courthouse location confirmed.
  • GovEase or any online auction platform — confirmed not used for Montgomery County (in-person sale of land); but needs_verification from directly-retrieved official county page.
  • Delinquent newspaper name where the advertisement is published.
  • Whether the probate deed-search portal http://pjr.mc-ala.org/weblandrecord/ is still active (returned ECONNREFUSED on direct fetch).

cross_links: alabama, right-of-redemption, surplus-funds, tyler-v-hennepin-county, stiff-v-equivest-financial-2020, oconnor-v-rabren-1979, sold-to-state, bankruptcy-automatic-stay, due-process-notice, preservation-improvements, void-vs-voidable

changelog:

  • 2026-06-02 — Initial population (autoresearch). Sale-of-land system (premium bid, not Article 7) confirmed from multiple secondary sources. Revenue Commissioner (Janet Buskey), Probate Judge (J.C. Love III), Circuit Clerk (Gina Ishman), and Sheriff office contacts confirmed via search. Sale calendar (April–May, 10am, front of courthouse) confirmed. Surplus framework (§ 40-10-28, ADOR Rule 810-4-1-.24, Whitty v. Montgomery County) documented. Records portals (capturecama, revco, pjr, isv.kcsgis, gis.montgomeryal.gov) confirmed. Primary official pages for Revenue Commissioner and Probate Court returned HTTP 403 on direct fetch — contact details confirmed via corroborating search results but flagged for re-verification.

▸ For Investors / Operators — Montgomery County uses the premium-bid Sale of Land system (Ala. Code § 40-10-13), held annually in April or May at 10:00 a.m. in front of the courthouse (100 S. Lawrence St.). Any bid above the probate court’s decree amount is a cash overbid subject to § 40-10-28, and the successful bidder earns 8–12% per annum on the certificate. The probate court must confirm the sale; under Stiff v. Equivest Financial (Ala. 2020), a sale conducted at the wrong courthouse location is void, so verifying venue compliance is a mandatory due-diligence step. The 3-year statutory redemption period (Ala. Code § 40-10-122) and open-ended judicial redemption right under §§ 40-10-82/83 are the primary title-marketability risks.

▸ For Former Owners — Excess bids above the decree amount are held by the Montgomery County Commission in a separate account under Ala. Code § 40-10-28. During the 3-year statutory period the funds are credited toward redemption via an Excess Funds Voucher (ADOR Rule 810-4-1-.24); after 3 years, claimants must prove proper redemption or the funds escheat to the county. Contact the Revenue Commissioner (334-832-1250) and County Commission (334-832-1697) to obtain the Certificate of Pending Redemption and Excess Funds Voucher process. The Whitty v. Montgomery County (Ala. 2013) class action confirms that overbids do occur regularly in Montgomery County sales.

Legal information, not legal advice. This page summarizes Montgomery County, Alabama tax sale operations from official and secondary sources as of the last_verified date. Montgomery County uses the Sale of Land (premium-bid cash auction) system; the probate court decrees and confirms the sale; the Revenue Commissioner conducts the auction. Law changes; verify against the current Code of Alabama 1975 (Title 40 Ch. 10 Art. 1), ADOR rules, and counsel before acting. Last verified: 2026-06-02.

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