P.O. Box 327210
Montgomery, Alabama 36132
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.
Now file your Business Personal Property Return Online for FREE. October 1 began the filing season for business personal property taxes and it is now easier than ever. Click here for more information and to file your return electronically.
Land Sales...Major changes for Land Sales section: Beginning December 1, 2016, the Land Sales Section will no longer accept paper applications from, or mail price quote notifications to, applicants.Â Anyone wishing to submit an application for tax delinquent property held by the State must do so electronically on the Department of Revenue’s website at: http://revenue.alabama.gov/advalorem/sections/land.cfm. Once an application is accepted, a price quote will be generated, and the applicant will receive it via email only.
Beginning May 23, 2016, anyone requesting a certified copy of a lost or destroyed tax sale certificate or tax deed must file a notarized affidavit with the Alabama Department of Revenue attesting to the loss of the tax sale certificate/tax deed. Replacement documents will be issued to the original purchaser or anyone acting as their representative. Anyone acting as a representative must submit a Power of Attorney along with the affidavit. For an Affidavit of Loss of Original Tax Sale Certificate/Tax Deed, please click here.
When submitting an “Application for Purchase of Land Sold to State of Alabama for Delinquent Taxes” please be aware that the name you apply under will be the name in which the assignment or tax deed will be issued. Name changes will not be permitted.