This page helps you handle property tax tasks in Jefferson County, Alabama, including real property searches, assessment questions, collections, exemptions, appeals, and delinquent tax records.

The Jefferson County Tax Administration Website and Citizen Access Portal provide the main online path for real property details, tax information, homestead filing, BOE appeals, millage rates, and related searches.

Use the Jefferson County Real Property Search to search and view real property details. The portal lists property valuation, tax information, land and building details, deed information, building sketches, and GIS maps.

Search entries must begin with a valid alphanumeric starting character. If the portal shows no results, revise the search input or try a different search method.

  • Go to the real property search in the Citizen Access Portal.
  • Enter a valid parcel, owner, address, or other supported search input.
  • Open the matching property record to review valuation, tax, land, building, deed, sketch, or GIS details.
  • Refine the search if results are missing or too broad.

Tax assessment and exemptions

The Jefferson County Tax Assessor handles discovery, listing, assessment, exemptions, abatements, current use, and real and personal property tax returns. The assessment office also creates and updates GIS tax maps.

Real property does not need to be reassessed every year unless there is a change in ownership, mailing address, property description, improvements, or land. Property owners must report those changes to the Tax Assessor by December 31.

Business personal property must be assessed annually. Online assessments must be made between October 1 and December 31. A $5.00 delinquent penalty applies after December 31, and an additional 10% penalty applies after the third Monday in January.

Homestead exemption information

Homestead exemption is claimed at the time of assessment. The File Homestead Online help page explains standard ad valorem tax information, assessment timing, and exemption categories.

  • Owner-occupants under age 65 may receive a homestead exemption on state taxes up to $4,000 assessed value and county taxes up to $2,000 assessed value, excluding school and municipal taxes.
  • Owner-occupants age 65 or older with joint net annual taxable income of $12,000 or less may be exempt from taxes on the principal residence.
  • Owner-occupants who are 100% permanently and totally disabled may receive a total exemption.
  • Owner-occupants who are blind as defined in section 1-1-3 may receive a homestead exemption up to $5,000 of assessed value.

Have proof ready. ID is required for the standard owner-occupant exemption, and proof of age, income, disability, or blindness is required when those categories apply.

Tax collection and delinquent property taxes

Jefferson County property taxes are due October 1 and become delinquent after December 31 each year. The Tax Collector handles collection through the Birmingham Office and the Bessemer Division.

The county uses a tax lien auction format under Code of Alabama section 40-10-180. The 2025 Jefferson County - Birmingham Tax Lien Auction starts May 5, 2026, at 8:30 AM. Pre-bidding starts May 2, 2026. First Right of Purchase starts April 4, 2026, and ends April 30, 2026.

For delinquent records, the Citizen Access Portal includes a Delinquent Search. If a search returns more than 300 results, refine the search input or use a different method.

Redemption and insolvent searches

The Citizen Access Portal also includes separate searches for redemption and insolvent records. These tools are useful when a property tax issue involves prior delinquency, auction-related status, or account balance details.

Like the delinquent search, the insolvent search may return more than 300 results. Refine broad searches to narrow the records.

BOE appeals and protest period

The Jefferson County Board of Equalization is tasked with arriving at fair and reasonable market value for each parcel in Jefferson County. For tax year 2026, market value is based on the value as of October 1, 2025, using data from October 2024 through September 2025.

The BOE protest period is May 26, 2026, through June 24, 2026. The File BOE Appeal search is the online starting point for appeal filing.

Millage rates

Jefferson County posts 2025 millage rates by municipality, municipality code, municipal rate, state rate, county rate, and total rate. Use the Millage Rates page to compare the rate assigned to a municipality or subdistrict.

Area Municipality code Total rate
County 1 5.01
Birmingham-30 30 7.25
Bessemer 52 6.87
Mountain Brook 17 10.9
Vestavia Hills 20 9.26

Jefferson County property tax contacts

Use these public offices for property tax assessment, collection, equalization, and Bessemer Division questions.

  • Jefferson County Tax Administration Website, 716 Richard Arrington Jr. Blvd. N, Birmingham, AL 35203. Hours: Monday-Friday 8:00 am - 5:00 pm.
  • Bessemer office, 1801 3rd Avenue N, Bessemer, AL 35020.
  • Board of Equalization, Suite A500, Jefferson County Courthouse, North Annex, 716 Richard Arrington Jr. Blvd. N, Birmingham, AL 35203. Phone: (205) 325-5566.
  • Board of Equalization, Bessemer Courthouse, Room 204, 1801 3rd Avenue North, Bessemer, AL 35020. Phone: (205) 481-4120.
  • Tax Assessor, Birmingham Division, Room 170, 716 Richard Arrington Jr. Blvd. N, Birmingham, AL 35203. Phone: (205) 325-5505.
  • Assistant Tax Assessor, Bessemer Division, Room 209, Bessemer Courthouse, Bessemer, AL 35020. Phone: (205) 481-4125.
  • Tax Collector, Birmingham Office, Room 160 Courthouse, 716 Richard Arrington Jr. Blvd. N, Birmingham, AL 35203. Phone: (205) 325-5500.
  • Assistant Tax Collector, Bessemer Division, P.O. Box 1190, Bessemer Courthouse, Bessemer, AL 35021. Phone: (205) 481-4131.

Common questions

Where can I search Jefferson County real property tax records?

Use the Jefferson County Real Property Search in the Citizen Access Portal. It provides property valuation, tax information, land and building details, deed information, building sketches, and GIS maps.

When are Jefferson County property taxes due?

Property taxes are due October 1 and become delinquent after December 31 each year.

Who handles property assessment questions?

The Jefferson County Tax Assessor handles assessment, exemptions, abatements, current use, real and personal property tax returns, and GIS tax maps.

Do I need to reassess real property every year?

No. In Jefferson County, real property does not need annual reassessment unless ownership, mailing address, property description, improvements, or land changes. Report those changes by December 31.

Where do I ask about a property value protest?

Contact the Jefferson County Board of Equalization or use the online BOE appeal search. The listed 2026 protest period is May 26, 2026, through June 24, 2026.

What should I do if a delinquent or insolvent search returns too many results?

Refine the search input or use a different search method. The portal notes that results over 300 should be narrowed.