U.S. flag An official website of the United States government.

Dot gov

The .gov means it's official.
Federal government websites always use a .gov or .mil domain. Before sharing sensitive information online, make sure you’re on a .gov or .mil site by inspecting your browser's address (or "location") bar.


This site is also protected by an SSL (Secure Sockets Layer) certificate that's been signed by the U.S. government. The https:// means all transmitted data is encrypted  — in other words, any information or browsing history that you provide is transmitted securely.

Access Administrative Rules for each tax division below. The list is currently sorted by division. You may search for a specific rule by typing in the search bar, or sort the list by clicking on any of the column headers. You may filter by division, tax type, and status using the dropdown menus at the bottom of the table.

View the list of proposed rule changes, including the date, time and location of the Public Hearing, and rules pending final adoption here.

NumberTitleDivisionTax TypeStatusDate
NumberTitleDivisionTax TypeStatusDate
810-4-1-.01Current Use Valuation – Departmental RuleProperty TaxReal Property TaxAmended12/07/2004
810-4-1-.02Implementation Plan for Annual EqualizationProperty TaxProperty TaxAdopted12/01/2018
810-4-1-.03Permanent Trailer Plates ProceduresProperty TaxPersonal Property TaxAmended06/10/2019
810-4-1-.04Valuation and Assessment of Personal PropertyProperty TaxPersonal Property TaxAmended06/10/2019
810-4-1-.07Motor Bus Passenger Carrier VehiclesProperty TaxVehicle ValuationRepealed04/12/2021
810-4-1-.08Requirements for Minimum Levy of 10 Mills Property Tax in Each School DistrictProperty TaxProperty TaxAdopted11/08/2007
810-4-1-.09Valuation of AircraftProperty TaxPersonal Property TaxAmended01/13/2018
810-4-1-.10Exemption of Household Furniture, Appliances, Other Personal Property When Owned by an Individual for Personal Use in the HomeProperty TaxPersonal Property TaxAmended12/07/2004
810-4-1-.12Requirements for Reporting and Assessing Business Personal PropertyProperty TaxPersonal Property TaxAmended12/07/2004
810-4-1-.13Exemption of Personal Property Associated with Farms or Farming OperationsProperty TaxPersonal Property TaxAmended12/07/2004
810-4-1-.15Distinction between Flow Lines, Gathering Lines, and Pipe Lines for Assessment of Business Personal Property of the Oil and Gas IndustryProperty TaxPersonal Property TaxAdopted01/28/1992
810-4-1-.16Commercial Mobile, Portable, and Permanent Modular UnitsProperty TaxReal/Personal Property TaxAmended12/07/2004
810-4-1-.17Assessment Procedures for the Valuation of Public Utility and Railroad Property in the State of AlabamaProperty TaxPublic Utilities TaxAmended12/07/2004
810-4-1-.18Synchronization of Taxation and Registration System – Assessment ProceduresProperty TaxVehicle ValuationAmended10/29/2015
810-4-1-.20Specifications for Legal Advertising by County Tax Collecting Officials in Conjunction with Ad Valorem Tax DelinquenciesProperty TaxLand SalesAdopted12/07/2004
810-4-1-.21Implementation of Senior Property Tax Appraisal in Baldwin CountyProperty TaxReal Property TaxAdopted12/31/2008
810-4-1-.22Assessment of Tangible Personal Property Held Under Lease or Conditional SalesProperty TaxPersonal Property TaxAdopted12/07/2004
810-4-1-.23Homestead and Principal Residence Exemptions from Property TaxProperty TaxReal Property TaxAdopted02/07/2004
810-4-1-.24Excess Funds Procedure for Tax Sales Occurring on or after August 1, 2013 and prior to July 1, 2014 (expired)Property TaxLand SalesAdopted03/27/2015
810-4-1-.25Implementation of Optional Two-Year Motor Vehicle Registration RenewalProperty TaxVehicle ValuationAdopted02/27/2015
810-4-2-.01Manufactured Homes Scope of RulesProperty TaxManufactured Homes TaxAmended01/19/2005
810-4-2-.02Manufactured Homes Subject to Ad Valorem TaxProperty TaxManufactured Homes TaxAmended07/15/2018
810-4-2-.03Manufactured Homes Subject to RegistrationProperty TaxManufactured Homes TaxAmended03/02/1998
810-4-2-.04Exemptions from Registration FeeProperty TaxManufactured Homes TaxAmended07/15/2018
810-4-2-.05Manufactured Homes GeneralProperty TaxManufactured Homes TaxAmended03/02/1998
810-4-2-.06Manufactured Homes Registration Decals – Displaying, Issuing, and ReplacingProperty TaxManufactured Homes TaxAmended06/10/2019
810-4-2-.07Manufactured Homes Delinquent FeesProperty TaxManufactured Homes TaxAmended10/14/1999
810-4-2-.08Manufactured Homes CitationsProperty TaxManufactured Homes TaxAmended03/02/1998
810-4-2-.09Move PermitsProperty TaxManufactured Homes TaxAmended07/15/2018
810-4-2-.10Manufactured Homes DistributionProperty TaxManufactured Homes TaxAmended03/02/1998
810-4-2-.11Manufactured Homes FormsProperty TaxManufactured Homes TaxAmended03/02/1998
810-4-2-.12Manufactured Homes Land Owners and Utility ReportsProperty TaxManufactured Homes TaxAmended03/02/1998
810-4-2-.13Manufactured Homes Issuance FeesProperty TaxManufactured Homes TaxAmended01/19/2005
810-4-3-.01Scope of Rules- (REPEALED)Property TaxProperty Tax AbatementsRepealed12/31/2018
810-4-3-.02Taxability of Property– Chapter 9BProperty TaxProperty Tax AbatementsAmended12/31/2018
810-4-3-.03Property Qualifying for Abatement – Chapter 9BProperty TaxProperty Tax AbatementsAmended12/31/2018
810-4-3-.04Authorization for Abatement– Chapter 9BProperty TaxProperty Tax AbatementsAmended12/31/2018
810-4-3-.05Procedures for Granting of Abatement – Chapter 9BProperty TaxProperty Tax AbatementsAmended12/31/2018
810-4-3-.06Administrative Procedures- (REPEALED)Property TaxProperty Tax AbatementsRepealed12/31/2018
810-4-3-.07Enforcement– Chapter 9BProperty TaxProperty Tax AbatementsAmended12/31/2018
810-4-04-.01Payment to Certain Certified Appraisers, Mappers, or Tax AdministratorsProperty TaxProperty TaxAmended01/19/2005
810-4-5-.01Implementation of the Homeowners and Storm Victims Protection Act of 2011 – Single Family DwellingProperty TaxReal Property TaxAdopted06/08/2012
810-4-5-.02Implementation of the Homeowners and Storm Victims Protection Act of 2011 – Fully Developed Lots (expired)Property TaxReal Property TaxAdopted06/08/2012
810-4-1-.27Procedures for Electronically Filing a Business Personal Property Return using OPPALProperty TaxPersonal Property TaxAdopted01/13/2018
810-4-1-.26Valuation and Assessment of Business Personal Property Using Form ADV- 40S (Short Form)Property TaxPersonal Property TaxAdopted10/01/2014
810-4-6-.01Clarification of Procedures for Tax Lien Auction and Tax Lien SaleProperty TaxLand SalesAdopted11/08/2018
810-4-3-.08Taxability of Property – Chapter 9GProperty TaxProperty Tax AbatementsAdopted12/31/2018
810-4-3-.09Property Qualifying for Abatement – Chapter 9GProperty TaxProperty Tax AbatementsAdopted12/31/2018
810-4-3-.10Authorization for Abatement – Chapter 9GProperty TaxProperty Tax AbatementsAdopted12/31/2018
810-4-3-.11Procedures for Granting of Abatement – Chapter 9GProperty TaxProperty Tax AbatementsAdopted12/31/2018
810-4-3-.12Enforcement – Chapter 9GProperty TaxProperty Tax AbatementsAdopted12/31/2018
810-12-1-.07Sale of Real Property Acquired through a Sheriff’s Sale by means of Public Auction or Public Sale Under Sealed BidsProperty TaxLand SalesAdopted02/25/2019
810-4-6-.02Reduction of Interest Rate on Redemptions of Tax Delinquent Property and Verification of Allowable Costs/ExpensesProperty TaxLand SalesAdopted01/13/2020