This section is for reference to Property Taxes, Tax Exemptions, Current Use Value, for personal vehicles, and Mobile/Manufactured Homes.

Property (ad valorem) taxes are taxes on real and/or personal property. Real property includes land and any buildings attached to it. Personal property refers to furniture, fixtures, tools and equipment used in the operation of a business. Airplanes are also considered personal property. The Revenue Commissioner is responsible for determining property value which must, by law, be set according to "fair and reasonable market value." Your property is probably not for sale but the local appraiser must set the value of the property as if it were "sold" in an "arms length" transaction between a "willing buyer and a willing seller" neither being under any pressure to buy or sell.

WHAT TO DO WHEN YOU BUY PROPERTY

New property owners often rely on their title company, real estate agent or other representative to properly record and assess their property. The final responsibility is still yours, as the new owner, to see that all the necessary steps have been completed. The steps are:
1. Record your deed in the probate office.
2. Assess the property in the Revenue Commissioner's office as soon as you
receive your recorded deed from the probate office. It must be assessed prior to December 31 and any exemptions claimed for the following year.
3. If your mortgage company has agreed to pay your property taxes, a copy of the tax statements should be mailed to the company as soon as it is received. This will give them complete information to pay the bill for your property. You need to verify they paid the taxes in December.
4. Report all address changes immediately, as well as, any buildings added or
removed from the property to the Revenue Commissioner's office.

BEGINNING JANUARY 1, 1998. ALABAMA LAW REQUIRES MOTOR VEHICLE RECEIPT TO BE KEPT IN THE VEHICLE. BEGINNING JULY 19, 2000 YOU MUST CARRY PROOF OF INSURANCE. BEGINNING JANUARY 19, 2001 YOU MUST SIGN TO VERIFY THAT YOU MEET THE MANDATORY INSURANCE LAW (DRIVER'S LICENSE IS REQUIRED)

Tags and titles are issued by the Revenue commissioner and sales tax is collected. The Revenue Commissioner's office is responsible  for the assessment and collection of ad valorum taxes on your motor vehicles. These taxes are calculated by assessed value, which is determined by make of vehicle and year model of vehicle. Ad valorem taxes must be paid prior to the issuance of the license plate. To register a vehicle in your name, you must show proof of ownership. Proof of ownership for any vehicle 1975 model or above is an Alabama certificate of title or an application for certificate of title in the name in which the vehicle is to be registered. If you do not have a title in your name, you must bring the previous title properly signed. Anything marked completely through, erased, or white-out on a title, voids  it and a replacement must be ordered. If there has been a lien, it must be released, including the date released. The person applying for the title must be present to sign the title application or a power of attorney supplied for the agent. If the previous title is not an Alabama title, the vehicle must be present to be inspected. If you have any doubts about your title you should call first and be sure to have the correct information. Proof of ownership for any vehicle 1974 model or below is a bill of sale including the purchase price of vehicle and a complete description of vehicle. State, city, and county sales tax will be collected on any vehicle bought out-of-state or from an individual. County sales tax will be collected if your bill of sale does not show that county tax was paid, even if purchased from an Alabama dealer. Previous tag receipt must be presented if current tag is any other than Dekalb county. Beginning January 1, 1998, Alabama law requires the license plate to follow the owner (except vintage tags). When you sell your vehicle. remove the tag and transfer it in the Revenue Commissioner's office within 20 days.

a.)  Documents or information needed for registering a car for a person moving to the state:
        1.)  Original title (if lienholder, copy of title and account #)
        2.)  Tag receipt from previous state
        3.)  Vehicle
        4.)  Person or persons whose name is on the title (if not available, a notarized power of attorney)
        5.)  Drivers license number, Alabama identification card, or if in a business name, a Federal 
               Identification Number
        6.)  Affirmation of insurance

b.)  Documents for a new purchase:
        1.)  Title or title application
        2.)  Bill of sale
        3.)  Vehicle, if we are doing the title work and the previous title is not an Alabama title
        4.)  Tag receipt, if you are transferring a tag
        5.)  Driver's license number of person whose name is on the title, or Federal Identification Number 
               if it is a business
        6.)  Affirmation of insurance

RENEWALS

c.)  For a renewal:
        1.)  Tag receipt or a renewal card (can possibly do it with name or tag number)
        2.)  Driver's license number or Alabama Identification Number, or if business Federal Identification
               Number
        3.)  Affirmation of insurance

d.)  For renewal by mail:
        1.)  Send renewal card with signed affirmation of insurance and driver's license number of owner
        2.)  Check,  money order,  Mastercard or Visa with card number and expiration date
 

Once a vehicle is registered in your name it is necessary to renew the registration each year according to the renewal schedule described below:
Renewal month first letter of last name...
January A&D
February B
March C&E
April F,O&N
May H&O
June M&I
July P&L
August J,K&R
September Q,S&T
October U,V,W,X,Y& Z & all commercial & recreational vehicles of any types.
Late renewal penalty is $15.00.

Note: Please notice the decals on your license plate. If the month on your plate has passed, your tag is expired.
Example: If your plate shows Aug 2004; the renewal must be made before September 1, 2004. It is very important to remember the following: you have 20 days from purchase to change the title and registration without penalties.

Every manufactured or mobile home must display a decal or sticker on the mobile home or they are subject to a citation. 1991 or later model mobile homes must have a title. There are two types of decals or stickers. Deciding which type of decal is very difficult. You purchase a decal in the motor vehicle department if you rent the mobile home or if you own the mobile home but do not own the land where it is located. If you own the mobile home and own the land and live in the mobile home you must assess it on your property. When you pay your taxes they will include the mobile home so the collection department will give you a decal.

Registration Fees
Issue fee: $5.00 plus basic fee

Basic Fees (40-12-255A):
A- Owner occupied single wide $24.00
B- Commercial single wide $48.00
C- Owner occupied double wide or larger $48.00
D- Commercial double wide or larger $96.00
(reduced rate for older models)
Note: fee dependant on use as of October 1 or date acquired

May pay only $5.00 if owner is 65 years old or older or disabled and brings proof, unless the renewal is late. Purchase in the Revenue Commissioner's Tag Office in October or November.

Note: you must have proof of sales tax (bill of sale) and size, year, make, vehicle identification number.