Property Taxes

Property (ad valorem) taxes apply to real in an “arms length” transaction between a “willing buyer and seller”, neither being under pressure to buy or sell. The state Legislature has set Property Taxes Ratios as follows:

Timetable for Property Taxes
Taxes are collected on the following schedule for the year that ended on September 30.

• October 1 - Tax due
• January 1 - Tax delinquent
• February - Turned over to Probate Court
• March - Probate Court meets
• April - Advertised for sale
• May - Tax sale

Payment of taxes may be made as follows:

• You may pay by mail and avoid standing in line by mailing a check or money order to the Revenue Commissioner.
• You may come to the county tax office and make payment in person.
• Ask your mortgage company to pay the tax bill.

Mobile Homes

All mobile home owners must display a current home decal.

• If you are owner of the mobile home but not owner of the land it is on, your mobile home must be registered and a registration fee is to be paid each year between October 1 and November 30.
• If you are owner of the mobile home and the land it sits on, your mobile home needs to be assessed with the land and subject to ad valorem taxes.

Homestead Exemption

• Homestead Exemption I: May be claimed on your principal residence, regardless of age or income. Amount of assessed value exempted is $4000 (state) and $2000 (county).
• Homestead Exemption II: Persons over 65, or blind or totally disabled, with $7,500 – $12,000 taxable income (federal or state) on the last return qualify for exemption from state property tax and $5000 county tax (up to 160 acres), must pay all city taxes.
• Homestead Exemption III: Persons over 65 or blind or totally disabled are exempt from all property tax if taxable income is less than $7500.
• Homestead Exemption IV: Persons over 65, or blind or totally disabled, if income is more than $12,000, are exempt from county taxes up to $2000 (not more than 160 acres), but not exempt from state taxes. Any homestead granted may be adjusted, rescinded or reinstated at any time by the local taxing authority granting such exemption as stated in 40-9-19(c) Code of Alabama.

Note: To receive Homestead Exemptions II,III,IV taxpayer must file and sign the assessment each year and bring federal and state income tax returns for verification. Industrial exemptions are available. Please check with the Revenue Commissioner for additional information.