Alabama Property Tax | Assessment & Delinquent Tax Search

Key Resources for Alabama Property Tax

Always compare results from statewide tools with notices from your county tax office to confirm current balances, deadlines, and any recent assessment changes.

Finding property tax information in Alabama requires using statewide tools from the Alabama Department of Revenue together with county-level records. Start from Alabama Public Records to understand which state resources apply before you move on to your county tax office.

Before you search or appeal, gather details such as the parcel or uniform parcel number, the owner’s name as shown on the tax roll, recent assessment notices, and any CS Number listed for tax-delinquent parcels. State tools help you verify policy and statewide status, while bill amounts and payment plans are handled locally.

Understanding Property Taxation and Assessment Standards in Alabama

The Alabama Department of Revenue’s Property Tax Division sets statewide standards and procedures so county officials appraise property using consistent methods. All taxable real and personal property, other than public utility property, is assessed locally at the county courthouse by the county assessing official, while the state monitors equalization through sales ratio studies and other analysis to keep valuations reasonably uniform across Alabama.

To see state-level guidance, forms, millage-rate references, and links back to county offices, you can visit the statewide property tax division site. That portal focuses on valuation policy, exemptions, and statewide tools, not on deed history or full billing records. Recorded deeds, mortgages, and parcel-level assessment details remain with county offices or tools such as Alabama Property Search, which point you to county custodians for official real estate records.

Alabama Department of Revenue and County Roles in the Property Tax Search

At the state level, the Property Tax Division and the Real Property section develop the appraisal manuals, mapping standards, and computer system specifications that counties use to maintain their tax rolls. The state also maintains statewide databases and conducts annual sales ratio studies, using market, cost, and income data to evaluate whether counties are meeting Alabama’s equalization requirements.

County assessing officials apply those standards on the ground by mapping parcels, assigning uniform parcel numbers, valuing property, applying exemptions, and preparing the local tax roll. When you use state resources labeled “Property Tax Search” or similar, expect them to point you toward county appraisal and assessment records or summarize statewide rules, rather than replace your county’s own search tools or official notices.

Assessment Reviews and Audit and Appeals for Alabama Property Taxes

Property tax assessment in Alabama is the process of turning appraised value into assessed value based on the property’s classification and the applicable millage rates, then applying any qualifying exemptions. The statewide review the statewide assessment explanation describes how classes of property are treated and how assessed value is used to calculate a tax bill, while leaving the actual valuation work and millage rate setting to county officials and local taxing agencies.

If you disagree with the value on your notice, you normally start with your county assessing office and, if needed, request a hearing with the county Board of Equalization, which focuses on fair market value evidence. According to Alabama guidance, Board of Equalization hearings and any subsequent Circuit Court appeals remain the core path for valuation disputes, while state-level divisions such as Audit and Appeals and the Alabama Tax Tribunal concentrate on broader tax compliance and legal standards rather than individual billing questions.

Statewide Homestead Exemptions and Relief Options in Alabama

Alabama’s Homestead Exemptions program reduces the taxable value of a qualifying primary residence, defined as a single-family owner-occupied dwelling and its surrounding land up to a specified acreage limit when occupied on the first day of the tax year. State Homestead Exemptions and County Homestead Exemptions provide different levels of relief for homeowners who are under age 65, age 65 and over, permanently and totally disabled, or blind, with some options tied to assessed value and income thresholds.

The read the homestead exemption guidelines page outlines state-mandated homestead categories, including principal residence exemptions under Title 40-9-21 and homestead types such as H-1 through H-4. While eligibility rules are set in state law, you must apply through your local county office, which verifies ownership, occupancy, income where required, and applies the exemption to your parcel on the tax roll.

In addition to exemptions, Alabama has created a 7% Cap mechanism through HB73 (Act 2024-344) that limits how much the taxable assessed value of many Class II and Class III real properties can increase from year to year. The cap applies automatically to eligible parcels and can be lifted in situations such as a qualifying change in ownership or significant improvement; you can see the cap guidance and FAQs for examples. Because of the “cap gap,” taxable assessed values may still rise gradually even when market values flatten or decline, until the capped and true assessed values align.

Delinquent Taxes, Tax Sales, and State Rules for Alabama Properties

Under Alabama’s property tax framework, taxes become due and payable each year on October 1 and are considered delinquent if paid after December 31, with interest and collection activity following nonpayment. Once a liability reaches the Collection Services Division at the Alabama Department of Revenue, it carries the full effect of a judgment, and taxpayers risk enforced collection actions such as liens, garnishments, and sheriff’s sale of property if they do not resolve the amount due through payment or an approved arrangement.

For parcels where taxes remain unpaid long enough that the State of Alabama holds the tax sale certificate, the Property Tax Division manages state-held inventory and price quotes. Through the statewide tool you can search state-held tax sale property by county, CS Number, parcel number, or the name under which the property was assessed when it sold to the state. After you submit an online application, a price quote is emailed, and payment must be remitted within the stated period; the Tax Delinquent Property and Land Sales guidance explains that an assignment or tax deed from the state does not by itself create clear title and recommends consulting a qualified attorney.

The Tax Delinquent Property and Land Sales transcripts list parcels currently in state inventory by county and are updated regularly, but they do not show street addresses and do not cover every delinquent property in Alabama. County revenue and collection officials retain primary responsibility for billing, local tax sales, redemptions, and payment plans, so you should always verify the status of a parcel directly with the appropriate county office before relying on statewide delinquent property listings or making large payments through state portals such as My Alabama Taxes or the department’s payment options pages.

Alabama Property Tax Directory: Local Assessment Offices

  • Alabama Department of Revenue: 375 South Ripley Street Montgomery, AL 36104 (View on Google Maps)
  • Phone: 334-242-1525

Alabama law and the Alabama Department of Revenue set the framework for assessments and collections, but county revenue and assessing officials handle individual parcel values, tax bills, exemptions, and payment arrangements. Use the county directory below to jump to local appraisal, mapping, and collection offices for parcel-specific records and questions.

County Property Tax
Jefferson County Guide
Mobile County Guide

Do Alabama state property tax sites show my exact annual tax bill?
State resources such as the Property Tax Division pages focus on assessment standards, equalization, and state-held delinquent property. For your current bill amount, installment options, and payment posting, you will need to contact your county revenue or assessing office directly.

Why can’t I see the street address for a tax-delinquent parcel in the state transcripts?
The Tax Delinquent Property and Land Sales transcripts list parcels in state inventory without physical addresses, using county, parcel, and legal description instead. To match a transcript entry to a street address, use your county’s appraisal or GIS tools or ask the local tax office.