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Alabama Department of Revenue - Property Tax - Real Property

Real Property

The Real Property Section facilitates the implementation of procedures, plans, and programs instrumental to the statewide property equalization program. This section provides assistance with the Alabama Appraisal Manual. These roles include publishing and maintaining the information contained therein, providing guidance when insufficient data is available to estimate the fair market value of unique properties, and offering appraisal manual training to state and county personnel.

This section is responsible for the annual sales ratio study and performs specialty analyses of real property sales, cost, and income data. Each year, every county prepares a sales ratio study to measure property appraisal equalization, evaluate the level and uniformity of appraisals, determine the need for reappraisal, establish the priorities for reappraisal of selected groups of properties, and identify potential problems with appraisal procedures.

The Real Property Section of the Property Tax Division shall maintain a database of properties statewide that includes, but is not limited to, sales and market data, construction cost data, and income and expense data for income producing properties. It will also obtain regional and local information to supplement local sources where local information is insufficient or properties are affected by regional or national trends. Multiple local, regional, and national sources must be utilized to insure a balanced and unbiased flow of cost, sales, and income data. Real Property Analysts will assist the counties with general data analysis and will perform any specialty or intricately involved data analysis as necessary.

This section also writes and maintains specifications for property tax administration computer software and provides guidance and assistance to counties acquiring and implementing these systems.

Please refer to our Administrative Rules page and Chapters 2 and 7 of Title 40 for specific standards and requirements.

For more information regarding real property, view our Faq's page.