Mapping & Appraisal

The purpose of a tax appraisal is to create a tax appraised value of the property to administer ad-valorem tax fairly and equally. The State of Alabama requires the reappraisal department to establish values and a county index. County appraisers annually review for changes to the property by review of building permits, property owner requests, or recent sales. Owners are responsible to make sure the property is correctly assessed by notifying the Revenue Commissioner's office of any removal or adding improvements. Some examples would be remodeling, swimming pools, additions, etc.

**Please remember that the brief legal descriptions and maps shown on our websites cannot be used for legal disputes or conveyance and to be utilized ONLY for property tax purposes**

HB73 (Act2024-344) and the accompanying administrative rule 810-4-1-.28, introduces a cap mechanism thatlimits the annual increase in the taxable assessed value of Class II and ClassIII real properties. Property taxes are an essential source of funding forcommunity services, including schools, public safety, and infrastructure.Understanding how property values are assessed and taxed helps taxpayersnavigate changes and ensures transparency in the process.

The baseyear for implementing this change was effective October 1, 2024, for taxcollections beginning October 1, 2025. New rules will cap annual increases intaxable assessed value for Class II and Class III real properties at 7 percent.

Certainevents trigger the removal of the cap, meaning the property will be reassessedbased on its full, true assessed value. These include:

The property is located in a tax increment district pursuant to Chapter 99 of Title 11, Code of Ala. 1975.
The property’s assessment classification pursuant to §40-8-1, Code of Ala. 1975 changed. For example, reclassifying a property from residential (Class 3), to commercial (Class 2).
The property changed ownership. This condition would not be met if the change in ownership is between spouses or family members for no or nominal consideration or because of the original owner’s death. This condition would not be met if the change in ownership is due to redemption after foreclosure of a mortgage, tax sale, or tax lien.
Class II or Class III real property that has never been assessed. This would include escapes (older improvements never added to the records), pursuant to §40-7-23, Code of Ala. 1975, and a newly added improvement of any type to the parcel, such as a single-family home, canopy, or swimming pool that has never been assessed.
An addition has been added to the parcel, or a significant improvement (remodel) has been made to the property. Ordinary maintenance to existing improvements on the parcel or its grounds do not meet this condition.

See linkbelow for FAQs including

https://www.revenue.alabama.gov/property-tax/7-cap-information-hb73-act-2024-344/

Business personal property refers to items which are used in any business and are movable or not permanently fixed to the land (see more information below). All persons, corporations, partnerships, etc. owning business personal property, aircraft, commercial mobile or portable units are subject to ad valorem tax. The property must be listed and assessed in the Revenue Commissioner's Office after October 1, but no later than December 31 each year. Failure to make an assessment by the 3rd Monday in January will result in a 10% penalty and fees being added to the tax bill. All business personal property is appraised by the County Revenue Commissioner for taxes, based on the cost new and allowance for depreciation due to age.

Failure to make an assessment by the 3rd Monday in January will result in a 10% penalty and fees, which will be added to each business personal property tax bill. All business personal property is appraised by each respective County Revenue Commissioner based on its cost new with an allowance for depreciation due to age.