Each taxpayer is required by Alabama Law (Code 40-7-1) to provide a complete list of all property owned. The person acquiring the property is responsible for reporting to the Revenue Commissioner a complete legal description of the property and should at that time claim any applicable exemptions for which they are entitled.
The Revenue Commissioner should be furnished a correct mailing address for all properties. The property owner must report any changes in ownership to the Revenue Commissioner.
All assessments and bills are based upon ownership and status as of October 1 each year.
2. File an assessment return with the Property Assessment Division. Present your recorded deed for assistance in completing your assessment return. This can be done at both Fort Payne and Rainsville offices.
- Do this promptly after recording your deed to avoid the crowds. Due to increased customer traffic, do not wait until Oct 1-Dec 31 to file your Property Assessment. Failure to file an Assessment Return with the Property Assessment Division can generate a statutory penalty.
- Claim any exemption(s) due you at the same time you file your Assessment Return.
Examples of improvements that are assessable would include new structures or additions, swimming pools, extensive repairs, remodeling, or renovations; adding a fireplace, extra bath, patio, deck, carport, garage, etc. However, such things as re-roofing, minor repairs, and painting (normal maintenance type items), would not require reassessment.
- The regular homestead exemption is for taxpayers under 65 years old and applies to State and County Single-family owner-occupied property. The amount is $4,000.00 assessed value on state, and $2,000.00 assessed value on county.
- You must bring your driver license or utility bill to sign up for this exemption.
H2-Partial Exemption Based on Age and Income
- The partial exemption is for taxpayers age 65 and older with an annual adjusted gross income of less than $12,000 as reflected on the most recent state income tax return or some other appropriate evidence.
- You must bring your driver license along with your most recent tax return.
H3-Complete Exemption Based on Age and Income or Disability
Based on Age and Income
- The complete exemption is for taxpayers age 65 and older with a net taxable income of $12,000 or less on the combined (taxpayer and spouse) Federal Income Tax Return—exempt from all ad valorem taxes.
- You must bring your driver license along with your most recent tax return
Based on Disability
- The complete exemption is for taxpayers who are permanently and totally disabled—exempt from all ad valorem taxes. There is no income limitation.
- You must bring a driver license and
- documentation from a private company or a state or federal agency of permanent and total disability or
- two completed physician affidavits (one of the affidavits by a physician actively treating the disability of the person seeking exemption).
H4-Partial Exemption Based on Age
- The partial exemption based on age is for taxpayers age 65 and older with income greater than $12,000 on their most recent Alabama Income Tax Return—exempt from all of the state portion of the ad valorem taxes and receive the regular homestead exemption ($2,000 assessed value) on county taxes.
- You must bring your driver license.
- Owners of 5 acres or more of farmland, pastureland, or timberland that is producing agricultural products, livestock, or wood products may apply for current use exemption. This exemption allows for property to be assessed at less than market value when used only for the purposes specified.
- Any owner of eligible property must make a formal application to the Revenue Commissioner’s Office if he or she wishes to claim current use. The current use applications may be obtained from the Revenue Commissioner’s Office at any time of the year, but under the law they must be filed with the Revenue Commissioner’s Office no later than December 31, for it to apply in the following tax year.
- After current use has been granted, the owner who made application for current use does not have to re-apply for subsequent years. However, if the property ownership is transferred or the name has been changed by deed or will, the new owner will have to file an application for current use or his or her taxes will be based on fair market value rather than current use values.
- Class 1 Utility 30%
- Class 2 All other property 20%
- Class 3 10%
Owner occupied residential
National Register Historical Property