Property Taxes Frequently Asked Questions....

What do I do when I buy property?

The final responsibility is yours, as the new owner, to see that all the necessary steps have been completed. The steps are:

1.  Record your deed in Probate Court.

2.  Assess the property in the Revenue Commissioner's Office.

3.  Claim any exemption due you.

4.  Make sure all of this is done no later than December 31 for all property purchased before October 1, in order to receive a bill in your name for next year.

5.  If your mortgage company has agreed to pay your property taxes, a copy of the assessment sheet should be mailed to the company. This will give them complete information to request a bill for your property.

6.  Report all address changes promptly.

What are the Classifcation's of Property?

In Alabama property is classified as:

Class I Utility


Class II All other property


Class III Agricultural, Timber, Single family owner occupied


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 $3,000 for county.

2. 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 $12,000.00.

3. Exemption 4 is for persons over 65, regardless of income. This exemption is for total state taxes and up to $3,000 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


Citation Fee Added


Advertised for Sale


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. In person. Come to the Revenue Commissioner's Office and make payment by cash, check, money order or debit/credit card.

b. By mail. Payments may be paid by mail.

c. Online. Search and pay online at

d. 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.