Alabama 2022 Regular Session

Alabama House Bill HB371

Introduced
2/16/22  
Refer
2/16/22  
Engrossed
3/1/22  
Refer
3/1/22  
Enrolled
3/17/22  
Chaptered
3/29/22  

Caption

Revenue, local tax collecting officials, tax lien auctions, procedures to conduct on-line public auctions for collection of delinquent property taxes, further provided for, Secs. 40-10-180 to 40-10-188, inclusive, 40-10-191, 40-10-193, 40-10-194, 40-10-197, 40-10-199 am'd.

Impact

The implementation of HB 371 is poised to simplify the tax lien auction process and potentially increase revenue for counties struggling with uncollected property taxes. By promoting online auctions, the bill aims to enhance participation rates, making it easier for bidders to engage in tax lien sales without geographical constraints. Additionally, provisions that require notification at least 30 days before any auction ensures that property owners are adequately informed, which can help in reducing disputes arising from lack of knowledge.

Summary

House Bill 371 seeks to amend sections of the Alabama Code concerning the collection of delinquent property taxes. The bill introduces provisions that allow tax collecting officials in each county to utilize online public auctions for the sale and collection of tax liens. This modernizes the process, providing an alternative remedy for counties to collect unpaid taxes while ensuring that all procedures are transparent and accessible to delinquent taxpayers through multiple notification methods.

Sentiment

Overall, the sentiment surrounding HB 371 appears to be positive, especially among county officials who see the online auction system as a more effective tool for tax collection. However, there may be concerns about digital access and equity; for instance, not all residents may have equal access to technology or the internet, which could affect their ability to participate in the auction process.

Contention

Some points of contention may arise regarding the security and transparency of online transactions compared to traditional methods. There might also be discussions around the feasibility of implementation, especially in counties with fewer resources or technological infrastructure. Furthermore, the reliance on online methods could inadvertently disadvantage certain demographics, including older residents or those without stable internet access, prompting discussions on ensuring equitable access in tax matters.

Companion Bills

No companion bills found.

Previously Filed As

AL SB260

Tax lien auctions and sales; auctions and fees further provided for; tax lien redemptions; tax lien price further provided for; redemption of tax lien further provided for; prohibit entry on land; penalties established

AL HB335

Tax lien auctions and sales; auctions and fees further provided for; tax lien redemptions; tax lien price further provided for; redemption of tax lien further provided for; prohibit entry on land; penalties established

AL HB467

Taxation; to amend 40-18-14, Code of Alabama 1975, relating to overtime compensation

AL SB256

Mobile County; amend definition of municipal tax lien to authorize the inclusion of certain weed liens on a tax bill under certain circumstances; deem municipality as prevailing party in certain bid auctions resulting in a tie; authorize municipality to enter property to make repairs under certain circumstances; and authorize tax collecting official to sell a tax lien under certain circumstances.

AL HB270

Tax delinquent properties, provides for distribution of excess funds from certain tax sale, actions to foreclose and quiet title, public auction demanded and distribution of proceeds, distribution of surplus proceeds, limited application of act.

AL HB217

Relating to gross income; to amend Section 40-18-14, Code of Alabama 1975; to exclude difficulty of care payments from gross income.

AL SB342

Local land bank authorities; tax sale properties acquisitions; tax exemption for acquired properties; tax revenue allocation; conveyance to state and local governments under certain circumstances; creation of local land bank authorities authorized under certain conditions

AL HB196

Sale of tax-delinquent land; Land Commissioner authorized to contract with online auction to sell certain lands

AL SB300

To amend 40-9-1; increasing the market value threshold amount for which tangible personal property is exempt from state ad valorem taxation

AL HB303

Ad valorem taxes, reimbursement of taxes for 100 percent disabled veteran to date of determination

Similar Bills

MD SB855

Baltimore City - Property Tax - In Rem Foreclosure of Vacant or Nuisance Property

MD HB921

Baltimore City - Property Tax - In Rem Foreclosure of Vacant or Nuisance Property

MI SB0423

Property tax: delinquent taxes; sunsets on certain delinquent tax payment reduction and foreclosure avoidance programs; modify. Amends sec. 78g & 78q of 1893 PA 206 (MCL 211.78g & 211.78q).

MI HB4741

Property tax: delinquent taxes; sunsets on certain delinquent tax payment reduction and foreclosure avoidance programs; modify. Amends secs. 78g & 78q of 1893 PA 206 (MCL 211.78g & 211.78q).

TX SB1770

Relating to enforcement of a lien against certain decedents' interests in real property.

TX HB2795

Relating to enforcement of a lien against certain decedents' interests in real property.

MD HB867

Baltimore City - Collection of Unpaid Property Taxes

NJ S4142

Revises process for property tax lien holder to foreclose right to redeem a property tax lien; allows property owner to protect remaining equity.