Escaped Taxes

Motor vehicles with delinquent registrations may be subject to escaped ad valorem taxes when it can be determined that a tax lien has attached to the vehicle and the taxes have not been paid.

Delinquent Registrations

When applicable, escaped ad valorem taxes may be collected for up to two prior tax years plus the current tax year.

The tax years collected depend on the vehicle's ownership history and when the tax lien attached to the vehicle.

If Ownership Has Not Changed

If the ownership of the vehicle has not changed, the two prior tax years plus the current tax year are based on the taxpayer's applicable tax years.

If Ownership Has Changed

If ownership of the vehicle has changed:

• The two prior tax years are based on the previous owner's applicable tax years.
• The current tax year is based on the date the next tax lien attached to the motor vehicle.

Newly Purchased Used Vehicles

When a new owner registers a used vehicle and it cannot be determined when the tax lien attached to the vehicle or whether the taxes have been paid, one preceding tax year (12 months) may be collected in addition to the current tax year, as provided by § 40-12-253, Code of Alabama 1975.

The preceding tax year is the 12 months immediately prior to the date the vehicle was acquired. No interest or penalty is collected on this preceding tax year.

Avoiding Unnecessary Escaped Taxes

If you are registering a used vehicle, please provide a copy of the previous owner's last registration.

The previous owner's last registration can help establish the vehicle's registration and tax history and may help you avoid paying escaped taxes that are not due.

Important Information

Escaped taxes are based on the vehicle's ownership and tax history. Additional documentation may be required to determine the appropriate tax years.