Real Property Info

The responsibility for assessing property (telling the Revenue Commission you have bought property and how it is used) lies with the owner. Each owner must ensure all steps for assessment are completed. At a minimum:

• Record your deed in the Probate Judge’s Office.
• Assess your property in the Revenue Commissioner’s Office.
• Claim any exemptions you qualify for. Complete these no later than December 31 for property purchased by October 1.
• Report all mailing address changes.
• Confirm taxes are current and paid on the purchased property.

The State of Alabama defines improvements as “anything that adds value to land,” such as a house, manufactured home, swimming pool, garage, gazebo, chicken house, or barn.

Owners (or their agents) must visit the County Revenue Commission Office no later than December 31 to sign an assessment reporting any improvements or removals. Changes made on or before October 1 are reflected on the next year’s tax statement; changes after October 1 may not appear until the following year’s statement.

Examples that require reassessment: new structures or additions, swimming pools, extensive repairs, remodeling, or renovations (fireplace, extra bathroom, patio/deck, carport, garage).

Do not require reassessment: normal maintenance such as re-roofing, minor repairs, and painting.

Alabama law defines four property classifications for ad valorem taxes. Unless assessed by the owner as Class I, III, or IV, property is assessed as Class II.

Assessed Value is calculated as Appraised Value × Class %. Taxes are based on Assessed Value, less any qualifying exemptions.

Each taxpayer is required by Alabama Law (Code 40-7-1) to provide a complete list of owned property. Anyone acquiring property must report a full legal description to the Revenue Commissioner and claim any exemptions at that time.

Provide the correct mailing address for each property and report any ownership changes to the Revenue Commissioner. Real and personal property taxes are paid in arrears; the tax year runs October 1 – September 30. Assessments on record as of October 1 are due and payable the following October 1.

The Alabama Manufactured Home Act (91-694), effective July 18, 1991, changed how manufactured homes are treated for tax and revenue purposes. Manufactured homes located on an owner’s property and not held for rent/lease are assessed on the real property tax rolls; all others must be registered.

Bring proof of ownership and a description (size, ID number, year, model) to the County Revenue Commission Office to make an assessment. A decal will be issued for the right front corner of the home as proof taxes are paid.

A homestead exemption may be claimed if the property and manufactured home are the owner’s primary residence as of October 1. Proof of title (1994 or later models) and proof of sales tax payment are required at assessment/registration. All manufactured homes must be registered or assessed within 30 calendar days of purchase.

Renewal for homes not on owned land is in October/November each year. A $10.00 penalty applies to late registrations. Persons over 65 or permanently and totally disabled should request exemption information prior to registration/renewal.

Owners of five acres or more of farmland, pastureland, or timberland used to produce agricultural products, livestock, or wood products may apply for a Current Use exemption, allowing assessment at less than market value when used only for these purposes.

Applications are available year-round but must be filed by December 31 to apply to the next tax year. After Current Use is granted, you do not need to reapply each year; however, if ownership or name changes by deed or will, the new owner must file a new application or the property will be assessed at fair market value.

View/print the Current Use Application (PDF)