Property Tax Due Dates in Alabama

Alabama has one of the lowest property tax burdens in the United States, with an average effective rate well under 0.5% of market value. Property taxes are administered at the county level, with each county having a tax assessor and tax collector. Residential property is assessed at 10% of fair market value, agricultural land at 10%, and commercial at 20%. Tax bills are typically mailed in the fall, with taxes due October 1 and becoming delinquent after December 31. Alabama's low rates are largely the result of a constitutional amendment from 1978 that strictly limits millage rates.

Alabama property taxes are due October 1 and must be paid by December 31 to avoid penalty. After January 1, a 1% monthly penalty applies on the unpaid balance. Most counties offer online payment, in-person payment at the county tax collector's office, and payment by mail. If your mortgage lender escrows your taxes, confirm that payment has been made before the December 31 deadline. Taxes unpaid after April 1 may be sold as tax liens at the county's annual tax sale. The property owner retains the right to redeem the lien by paying all taxes, penalties, and interest within three years.

Alabama offers several exemption programs: Homestead Exemption — Owner-occupied primary residences receive a state exemption worth $4,000 of assessed value, plus a county exemption of $2,000. These are relatively modest in dollar terms given Alabama's low assessment ratios. Senior Exemption — Homeowners 65 or older with income at or below $12,000 per year are exempt from all state property taxes on their primary residence. County exemptions may also apply; contact your county for details. Disability Exemption — Permanently and totally disabled homeowners may qualify for the same exemption as seniors if income qualifications are met. Veteran Exemption — Veterans with a 100% service-connected disability are exempt from all property taxes on their primary residence. Apply for exemptions with your county tax assessor.

To appeal your property assessment in Alabama: Deadline: You have 30 days from the date on your assessment notice to file a written appeal with the county Board of Equalization. Process: File your appeal in writing with the county Board of Equalization. Present comparable sales or other evidence that your property's fair market value is lower than assessed. If the board denies your appeal, you may appeal to the Alabama Tax Tribunal or Circuit Court within 30 days of the board's decision.