Lee County Property Taxes: What Auburn and Opelika Homeowners Need to Do Before December 31

by Greg Powell

If you bought a home in Auburn, Opelika, or anywhere in Lee County over the past year, you may not have seen a property tax bill yet. That doesn't mean you don't owe one.

Homeowners are sometimes confused by this, but Alabama property taxes don't run on a calendar year cycle from Jan - Dec. Instead they Run Oct - Sept. Property taxes are due October 1 and become delinquent after December 31, and the state is clear that you're responsible for paying whether or not a bill shows up in your mailbox.

What you need to do depends mostly on one question: are your taxes paid through your mortgage escrow, or do you pay them yourself? Here's what to check before the end of the year.

Key Property Tax Dates in Lee County

October 1: Property taxes are due.
December 31: Last day to pay before taxes become delinquent. It's also the last day for recent buyers to apply for the homestead exemption.
After December 31: Unpaid taxes enter the county's delinquent tax process.
First Wednesday in May: Properties still delinquent are included in Lee County's annual tax sale.

How Alabama Property Taxes Work

Alabama property taxes are paid in arrears, meaning the bill due this fall covers the past tax year rather than the year ahead. That's why buyers who closed any time since October 1, 2025 are responsible for the bill that's due now, even though the seller owned the home for part of that period.

At closing, the seller's share of the year's taxes is usually prorated and credited to the buyer on the settlement statement. In other words, you received credit for the seller's portion, and you pay the full bill when it comes due. Your closing disclosure will show how this was handled on your purchase.

If Your Taxes Are Paid Through Escrow

Most buyers with a mortgage have an escrow account, which means your lender collects a portion of your property taxes with each monthly payment and pays the county directly. If that's you:

You don't need to pay the county yourself. Your loan servicer handles it from your escrow account.
Watch your upcoming mortgage statements. Look for a property tax disbursement on your monthly statement or annual escrow statement over the next few months.
If you receive a tax notice anyway, check with your servicer before paying it so the tax doesn't get paid twice.
Escrow doesn't cover the homestead exemption. Your lender won't file it for you (more on that below).

If you're still learning how escrow, closing costs, and the rest of the buying process fit together, my First-Time Homebuyer Guide for Auburn and Opelika walks through it.

If You Don't Escrow, or You Bought Since October 1, 2025

If you paid cash, have a loan without escrow, or have paid off your mortgage, the full bill is yours to pay by December 31.

This matters most for recent buyers. It takes time for county records to catch up with a sale, so the courtesy notice may still list the previous owner, go to an old mailing address, or not arrive at all. The Alabama Department of Revenue puts it plainly: you're responsible for taxes on all property you own, "no matter how the bill may be listed," and "whether you receive a statement or not."

If you bought since October 1, 2025 and do have escrow, it's still worth a quick call to your loan servicer to confirm the payment is scheduled.

And you are responsible for the full amount even if the sellers lived there during that year. If you check your settlement statement you received at closing, you should see a creidt that the sellers paid you for the time they owned the property. So you already have their money, and you pay the full bill.

How to Check What You Owe

You don't have to wait for a bill. Lee County property taxes can be looked up and paid online.

Online: Visit the Lee County Revenue Commissioner's website and use the Property Portal. Online payments accept Visa, Mastercard, and Discover, with a 3% convenience fee on card payments.
In person: The Revenue Commissioner has offices in Opelika, Auburn, and Smiths Station.
By mail: Checks should be made payable to "Lee County Revenue Commissioner."

Tip: Have your closing documents handy. If the county record hasn't been updated to your name yet, your property address or parcel number will help you find the right record.

Don't Forget the Homestead Exemption

This is the step new homeowners miss most often. Lee County states that the homestead exemption is not applied automatically when a property is purchased. You have to apply for it.

According to the county:

You must hold title to the property.
You must live in the home as your primary residence on October 1 of the year you claim the exemption.
For a home purchased this year, the application is due between October 1 and December 31 of the year of purchase.
A new application may be required if the deed or ownership changes, or if the person living in the home changes.

Homeowners 65 and older, and those who are permanently and totally disabled or blind, may qualify for additional exemptions. The state notes these homeowners are exempt from the state portion of property tax, though county taxes may still apply. Lee County lists several homestead categories, so ask the Assessing office which one fits your situation.

A note for Auburn parents and investors: The exemption is for the owner's primary residence. A condo purchased for your student or a rental property generally won't qualify.

What Happens If You Miss the Deadline

Taxes unpaid after December 31 become delinquent and enter the county's delinquent tax process. Properties still delinquent by the first Wednesday in May are included in Lee County's annual tax sale. If you think you've missed a bill, contact the Revenue Commissioner's office now rather than waiting.

Frequently Asked Questions

When are property taxes due in Lee County, Alabama?

Property taxes are due October 1 and become delinquent if not paid by December 31.

I never got a property tax bill. Do I still owe?

Yes. Alabama homeowners are responsible for their property taxes whether or not they receive a statement. Recent buyers often don't get a notice in their name the first year. You can look up what's owed through the Lee County Revenue Commissioner's Property Portal.

My property taxes are escrowed. Do I need to do anything?

Usually not. Your loan servicer pays the county from your escrow account. Look for the payment on your upcoming mortgage or escrow statements. If you bought within the past year, it's worth confirming with your servicer that the payment is scheduled.

How do I apply for the homestead exemption in Lee County?

Apply through the Lee County Revenue Commissioner's Assessing office. You must hold title and live in the home as your primary residence on October 1 of the year you claim it. For a home purchased this year, apply between October 1 and December 31. The exemption isn't automatic when you buy.

Does a condo I bought for my Auburn student qualify for the homestead exemption?

Generally, no. The homestead exemption applies to the owner's primary residence, so student housing owned by a parent and rental properties typically don't qualify. Check with the Assessing office if your situation is unusual.

Questions About Your Closing or Taxes?

Property taxes are one of those things that are easy to lose track of in your first year in a new home. If you bought with me and need help finding your closing statement or parcel number, reach out and I'll help you track it down. You can also find answers to other common questions on my FAQ page.

If you're thinking about selling in 2027, taxes are one of the items prorated at closing, and I'm happy to walk you through what your net proceeds could look like. A free home value estimate is a good place to start.

For specific tax questions about your property, the Lee County Revenue Commissioner's office is the best source.