Alabama property tax by county

Property tax rate by county in Alabama

Effective rate = median real estate taxes paid divided by median home value. Source: U.S. Census Bureau, American Community Survey 5-year estimates (2020-2024), tables B25103 and B25077.

Why county rates vary so much

Property tax is set locally, not by the state, so the rate depends on the county, city, school district, and special districts where a home sits, and on how those local budgets compare to local home values. A county with low home values can still have a high effective rate if its local budgets are large, and a wealthy county can have a low effective rate. The effective rate shown here is the median tax bill divided by the median home value, which is the standard way to compare places; your own bill depends on your assessment and any exemptions.

For Alabama's income and retirement taxes, see Alabama income tax and Alabama retirement taxes.

How does Alabama assess homes for property tax?

Alabama assesses homes at 10% of market value, the same in every county. Alabama sorts property into four classes and assesses each differently. An owner-occupied home is Class III, assessed at 10% of market value. Business and other unclassified property is Class II at 20%, utilities are 30%, and cars are 15%. Values are set as of the October 1 lien date.

Every county is on an annual reappraisal program, reviewing about one quarter of the county each year so all property is covered over four years.

Is there a homestead exemption in Alabama?

Yes. Alabama has a homestead exemption of $4,000, applied to assessed value, against the state portion of the tax. Alabama's homestead exemptions are stated in assessed value and split by which government levies the tax, which trips people up. The $4,000 applies to the state portion. The same home also gets $2,000 of assessed value exempt from county tax, though not from school taxes, and a county or city may vote to raise that county figure as high as $4,000. Because the Class III ratio is 10%, $4,000 of assessed value is about $40,000 of market value. Apply with the county tax assessing official between October 1 and December 31.

Other state relief for homeowners:

• Seniors and disabled owners: Alabama stacks three benefits. Owners 65 and older, or retired due to permanent and total disability, or blind, are exempt from all state property tax with no dollar cap and no income test. On the county side, the same groups get $5,000 of assessed value exempt including school taxes, but the age-65 route requires Alabama adjusted gross income under $12,000. And a taxpayer 65 or older with net taxable income of $12,000 or less, or any permanently and totally disabled taxpayer at any age or income, is exempt from all state, county and municipal property tax with no value limit at all.
• Disabled veterans: Alabama has no general dollar exemption for veterans. A home acquired with a VA specially adapted housing grant is fully exempt regardless of value, for as long as the veteran or an unremarried surviving spouse lives there. Most disabled veterans instead qualify through the general permanent-and-total-disability route above. Note that Alabama tests disability its own way, through a disability pension or a two-physician form, so a 100% VA rating does not automatically qualify you.
• There is no owner-occupancy credit. The equivalent is structural: owner-occupied homes sit in Class III at 10% instead of Class II at 20%, which halves the taxable base compared with property that does not qualify.

Alabama sets these rules and each county's property tax office applies them, which is where the application, the filing deadline and the form come from. Some counties add programs of their own; where we have checked a county, its page lists them.

When are property taxes due in Alabama?

One annual payment. Taxes are due October 1 and become delinquent January 1. In practice the payment window is October through December. Unpaid accounts move to probate court in February and can reach a tax sale by May.

That is the state rule. Each county issues and collects its own bill, so the dates printed on your statement are the ones that bind you.

How do you appeal a property assessment in Alabama?

You contest the assessed value with the County Board of Equalization, then circuit court. The filing deadline is typically 30 days after the written notice of valuation. Alabama counties mail valuation notices on their own schedules, so there is no single statewide date. Your clock starts on the date printed on your notice, and you file a written protest with the county Board of Equalization within 30 days. From there an appeal goes to the circuit court of your county.

Alabama property-tax rules from primary state sources (revenue department and statute), reviewed September 7, 2026. Exemption amounts and credits change; confirm the current figures with your county assessor. Sources: assessment, exemptions, due dates, appeals.