Property Tax

Welcome to the Property Tax Division

P.O. Box 327210
Montgomery, Alabama 36132
Telephone: 334-242-1525

The Property Tax Division sets the standards and procedures for equalization of property values in the counties, and ensures property is taxed uniformly throughout the state. Our purpose is to supervise and control the valuation, equalization, assessment of property, and collection of all ad valorem taxes. The Property Tax Division also advises and assists county elected officials and their personnel, county commissioners, members of the boards of equalization, and other officials charged with mapping and appraisal duties, relating to laws, regulations, standards, and procedures governing property tax administration. Our vision is to assure the citizens of Alabama the property tax laws, and rules and regulations are being complied with, in an efficient and effective manner. To learn more about establishing the procedures, requirements, plans, and programs, in order to maintain property tax equalization in Alabama, view our Property Tax Plan for Equalization.

All taxable real and personal property, with the exception of public utility property, is assessed on the local level at the county courthouse with the county assessing official. The lien date for taxes is October 1 and taxes are due the following October 1.

Announcements

The Alabama Legislature passed Act 2012-313 during the 2012 regular session that will change the qualifications for receiving a total exemption from ad valorem taxes for individuals who are either disabled or age sixty-five (65) and older. To view the new changes, please view our Homestead Exemption page.

Looking to contact your county taxing official? Visit our county offices page.

Have questions about your business personal property? Read more in our personal property section.

Looking for a list of all property tax exemptions? Go to the exemptions page.