![]() ![]() This homestead exempts the first $4,000.00 of assessed value for state property taxes and the first $2,000.00 of assessed value for county property taxes. Ø Taxpayers under age 65 who are not disabled are entitled to the basic, regular homestead. ![]() The following homestead exemptions are available to taxpayers in Alabama: By October 1, a reclaim form is mailed to the property owner who has qualified before, allowing for the claim to be renewed by mail or the property owner may bring the completed from to the Revenue Commissioner’s office. Persons, who have qualified for homestead exemption because of age and income are required to verify their income annually. All exemptions must be applied for by December 31 of the current year. The Taxpayer Convenience Act does not relieve the person claiming special homestead exemptions of the responsibility to furnish proof of age or disability and income for the preceding tax year for which the exemption will be effective. Alabama Code establishes separate categories of exemption on such homesteads (Code, 40-9-19, 20 and 21). The property owner must report any changes in ownership to the Revenue Commissioner.Īll assessments and ownership and status as of October 1 of each year and are due and payable the following October 1.Ī homestead is defined as a single-family owner-occupied dwelling and the land thereto, not exceeding 160 acres. The Revenue Commissioner should be furnished a correct mailing address for all properties. The person acquiring property is responsible for reporting to the Revenue Commissioner a complete legal description of the property and should at the time claim any exemptions for which he or she is eligible. Taxes are based on assessed value less any qualifying exemptions.Įach taxpayer is required by Alabama Law (Code 40-7-1) to provide a complete list of all their owned property, which is owned. You multiply the appraised value of property by the proper classification to determine the assessed value. In order to preserve your right to carry the appeal process to Circuit Court, taxes must be paid by December 31, or a bond filed in Circuit Court in double the amount of taxes due.Ĭlass III Agricultural Property & Occupied Residential Property 10% You may appeal to Circuit Court within 30 days of their decision. Following this hearing, you will be notified of the decision of the Board of Equalization. If, after this review, you are still not satisfied with your valuation, a hearing will be set for you to formally meet with the Board of Equalization to present information you feel justifies a change in value. Upon your appeal, if time permits, you will be contacted by the county appraiser to review your valuation. ![]() If you feel your property value is incorrect you may file a written protest with the Jackson County Board of Equalization. The Revenue Commissioner is responsible for determining property value, which must, by the law, be set according to "fair and reasonable market value." Your property is probably not for sale but the county 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. Please report promptly all address changes. Make sure all of this is done no later than December 31 for all property purchased by October 1, in order to receive a bill in your name for the next year. ![]() The steps are:Īssess the property in the Revenues Commissioner's Office.Ĭlaim any exemption due you. The final responsibility lies with the owner to see that all the necessary steps have been completed. New property owners often rely on their title company, real estate agent or attorney to properly record and assess their property. Business personal property refers to items which are used in any business and are movable or not permanently fixed to the land. Real property includes land and improvements (An improvement is anything that adds value to real property such as a house, swimming pool, chicken house, barn etc). Property (ad valorem) taxes are taxed on real and/or business personal property. PROPERTY ASSESSMENT LINKS Pay/Search Property Tax ![]()
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