Property Tax 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 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 assisting 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 that compliance with the property tax laws, rules, and regulations is maintained in an efficient and effective manner.
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.
50 N Ripley Street
Montgomery, AL 36104
Phone: (334) 242-1525
P.O. Box 327210
Montgomery, AL 36132-7210
Submit an online application to purchase tax delinquent properties and find PDF transcripts of available properties.
Find information on tax exemptions on single family, owner occupied residential dwellings.
Taxes on manufactured homes located on land owned by a manufactured home owner and not rented/leased for business purposes.
Tax administered in the state is governed by the annual sales ratio study conducted by the Property Tax Division of ADOR.
Due on personal property ( not permanently affixed to or a part of realty) in Alabama and used in business; also on all aircraft based in Alabama.