HB270 Summary

• Amends Alabama Code Sections 40-10-28 and 40-10-197 governing tax delinquent properties, excess funds distribution, and tax lien foreclosure procedures.

• Establishes timeframes for tax lien holders to bring foreclosure and quiet title actions: 4-10 years for tax sales in 2016 or later, 4-11 years for 2015 sales, and 4-12 years for 2014 sales.

• Requires tax lien holders to provide notice to property owners and other interested parties at least 30 days but no more than 180 days before filing a foreclosure action.

• Allows property owners or other parties entitled to redeem to demand public auction of the property, with proceeds distributed first to auction costs and holder's costs/fees, then surplus to the property owner or heirs.

• Effective October 1, 2024, and applies only to tax liens without a final foreclosure judgment rendered before that date.