The Code of Alabama 1975, Sections 40-3-20, 40-3-24, and 40-3-25 detail the appeals process. If you believe your property value is incorrect, you may file a written protest to the County Board of Equalization (BOE). Property owners are given 30 days to file an appeal after receiving written notice of valuation.

Yes. All manufactured home owners who are over the age of 65 shall be exempt from payment of the registration fee on their owner-occupied manufactured home. However, the owner will be subject to the payment of the $5 issuance fee.

Contact the local assessing official’s office where the property is located. For county contact information click here.

All property tax other than public utility is assessed and collected through the 67 county tax offices. For information regarding your parcel or tax account, please contact the tax office in the county where your property is located. A list of county tax offices can be found here.

If you are over 65 years of age, or permanent and totally disabled (regardless of age), or blind (regardless of age), you are exempt from the state portion of property tax. County taxes may still be due. Please contact your local taxing official to claim your homestead exemption. For county contact information, view the county offices page.

The County Revenue Commissioner is not required to mail tax notices and does so only as a courtesy to the taxpayer. You are responsible for the payment of taxes whether you receive a statement or not.