This page helps users handle a property tax need in Alabama by showing where to review assessment records, understand tax calculations, make payments, and contact the correct office.
The Alabama Department of Revenue Property Tax Division sets statewide standards, while taxable real and personal property is assessed locally through county assessing officials.
County offices and appraisal records
For most Alabama property tax questions, start with the county assessing official because real and personal property is assessed at the local level. The Alabama Department of Revenue provides a statewide access point for county offices and appraisal assessment records.
Use the county office information when you need to review property assessment details, ask about appraised value, confirm local records, or follow county instructions for property tax matters.
Local assessment matters: ALDOR advises and assists counties, but county officials handle local assessment records and taxpayer questions about a specific property.
How Alabama property tax is calculated
Alabama property tax uses the property’s appraised value, classification, millage rate, and exemptions. The assessed value is calculated by multiplying appraised value by the assessment rate for the property class.
| Class | Description | Assessment percent |
|---|---|---|
| Class I | Utility property used in the business of utilities | 30% |
| Class II | Property not otherwise classified | 20% |
| Class III | Agricultural, forest, single-family owner-occupied residential property, qualifying manufactured homes, and historic buildings and sites | 10% |
| Class IV | Private passenger automobiles and pickup trucks owned and operated by an individual for personal or private use | 15% |
After assessed value is determined, it is multiplied by the millage rate for the area. Exemptions are then subtracted from the unadjusted tax bill to determine the adjusted tax bill.
Property tax due dates and delinquency
The lien date for Alabama property taxes is October 1. Property taxes become due and payable each year on October 1 and are considered delinquent if paid after December 31.
The 7% cap guidance confirms that the regular due period remains October 1 through December 31. Review your annual notice and contact the local assessing office if the assessed value, classification, or exemption status needs attention.
Make a property tax payment
ALDOR’s payment services include My Alabama Taxes and bill payment options. Users who received a bill by mail need the Letter ID and Account Number to pay that bill online.
Use My Alabama Taxes to pay a bill received from ALDOR, set up eligible payment options, or access account services. Credit and debit card payments are accepted for all tax types, and ACH debit payments must be made through My Alabama Taxes.
Phone payment help is available through the Taxpayer Assistance Group at (334) 353-8096. Credit card and ACH debit options are available by phone.
Homestead exemptions
An Alabama homestead is a single-family owner-occupied dwelling and the land attached to it, not exceeding 160 acres. A property owner may qualify when they own a single-family residence and occupy it as their primary residence on the first day of the tax year.
Applications are handled through the local county office. Review Alabama homestead exemption information before contacting the county office about eligibility or filing requirements.
| Homestead type | General eligibility |
|---|---|
| H-1 | Taxpayers under age 65 who are not disabled |
| H-2 | Taxpayers age 65 and older with qualifying Alabama income, or taxpayers retired due to permanent and total disability |
| H-3 | Taxpayers age 65 and older with qualifying federal taxable income, or taxpayers who are permanently and totally disabled |
| H-4 | Taxpayers age 65 and older with income above the listed Alabama income threshold who still receive state portion relief and the regular county homestead exemption |
7% assessed value cap
HB73, Act 2024-344, created a cap that limits annual increases in taxable assessed value for eligible Class II and Class III real property. The base year was effective October 1, 2024, for tax collections beginning October 1, 2025.
The cap applies automatically when a property qualifies. No application is needed. Local assessing offices determine eligibility each year and calculate the taxable assessed value.
Some events can remove the cap, including a change in ownership, a change in assessment classification, a new or significant improvement, a tax increment district issue, or property that has never been assessed.
Current use valuation
Current use valuation may apply to eligible Class III property. It allows qualifying property to be valued based on its current use instead of market value.
Applications are made with the county assessing official between October 1 and January 1. The application requires a property description and a general description of how the property will be used.
Once current use valuation is granted, the owner does not have to repeat the application for later years. After a sale or other disposition, the new owner must apply between October 1 and January 1 or the property will be valued at fair and reasonable market value.
Tax delinquent property and land sales
ALDOR allows users to request a price quote for state-held tax delinquent property through an electronic application. Once the price quote is processed, it is emailed to the requester.
The payment must be remitted within 10 calendar days from the date on the price quote, and the remittance must be postmarked no later than the 10th calendar day. Users can review tax delinquent property and land sales information before applying.
Title caution: An assignment or tax deed from state-held delinquent property does not give the holder clear title to the parcel.
Alabama property tax contacts
Use these contacts for statewide property tax guidance, payment help, and department support.
- Alabama Department of Revenue Property Tax Division, 375 South Ripley Street, Montgomery, AL 36104; mailing address: P.O. Box 327210, Montgomery, AL 36132-7210; phone: (334) 242-1525
- Alabama Department of Revenue, 375 South Ripley Street, Montgomery, AL 36104
- Taxpayer Assistance Group; phone: (334) 353-8096
Common questions
Where can I find Alabama property tax assessment records?
Use ALDOR’s county offices and appraisal assessment records page, then work through the county assessing official for property-specific records.
When are Alabama property taxes due?
Alabama property taxes become due and payable on October 1 each year and are delinquent if paid after December 31.
Who handles questions about my appraised value?
Questions about appraised value should be directed to the county assessing official because taxable real and personal property is assessed locally.
Do I need to apply for the 7% assessed value cap?
No. The cap applies automatically to eligible Class II and Class III real property. The local assessing office determines eligibility each year.
Where do I apply for a homestead exemption?
Apply through your local county office. The Alabama Department of Revenue provides statewide homestead exemption information, but county offices handle applications.
Choose a County in Alabama
Find local search steps and office contacts for your area below.