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What are the Classifcation's
of Property?
In Alabama property is classified as:
| Class
I Utility |
30% |
| Class
II All other property |
20% |
| Class
III Agricultural, Timber, Single family owner occupied |
10% |
Multiply the appraised value of
property by the proper classification to calculate assessed
value. Taxes are based on assessed value less exemptions which
you qualify for.
What is a Homestead
Exemption?
A homestead exemption is a
reduced tax a property owner may be entitled to if he or she
owns a single-family residence and occupies it on the first day
of the tax year for which they are applying. There are four
types of homestead exemption:
| 1 . Regular
Homestead is available to those who own and occupy
single family residences and use this property for no
other purpose. The amount of this exemption is $4,000
assessed value for state and $2,000 for county.
2. Exemption 2 is for
persons over age 65 or totally and permanently disabled
whose adjusted gross income is less than $12,000
annually. This is for all state taxes and up to $5,000
assessed value for county.
3. Exemption 3 is for
persons over age 65 or who are totally disabled. This
exempts all property taxes on homestead if the taxable
income is less than $7,500.00.
4. Exemption 4 is for
persons over 65, regardless of income. This exemption is
for total state taxes and up to $2,000 assessed value
for county. You will need proof of age or total and
permanent disability and taxable income. Exemptions
should be applied for before December 31 each year. |
What do I do if I add or
remove improvements?
The law requires that owner, or
their agent, must come in or notify the Revenue Commissioner's
Office no later than December 31st to sign a new assessment
reporting any improvements made to the property on or before
October 1st of that year.
Do I have to pay taxes on
Manufactured Homes?
A property owner who owns a
manufactured home, not rented or leased is required by law to
assess in the Revenue Commission office. The law requires a bill
of sale, title (1990 or newer,) and proof that casual sales tax
has been paid.
In Alabama the collection of property taxes has been a source of
revenue for state and local government for many years. It is a
major source of revenue for public education.
What is the timetable for
collecting taxes?
Taxes are collected on the
following schedule for the year that ended on September 30th:
| October
1 |
Tax
Due |
| January
1 |
Tax
Delinquent |
| March |
Citation
Fee Added |
| April |
Advertised
for Sale |
| May |
Tax
Sale |
What are the
methods of payment to pay my taxes?
| 1 . Taxes
are due every year October 1 and are delinquent after
the 31st of December.
2. Payments are made as
follows:
| a.
Come to the Revenue Commissioner's Office and make
payment by cash, check or money order.
b. Payments may
be paid by mail.
c. Ask your
mortgage company to pay your bill. |
3. If you purchased
property during the year, make sure the taxes are paid.
The bill will usually be in the previous owner's name
since taxes are assessed for the previous year. You are
responsible for taxes on property you own, regardless of
how the tax bill may be listed. |
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