| ELECTED OFFICIAL: Kathy Evans, Revenue Commissioner |
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STANDARD AD VALOREM TAX INFORMATION
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All property - real estate and personal property (except that which is exempt by the Constitution and Laws of Alabama) - is subject
to ad valorem taxation and must be listed with the Revenue Commissioner, 135 North Court Street, Suite D, Prattville, Alabama 36067, as of October 1.
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ASSESSMENTS
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When you purchase or acquire property in Autauga County, you file your assessment with the Revenue Commissioner on or before December 31
for any property you have purchased or acquired during the previous fiscal year (September 30 to October 1). You must show proof of
interest in property, such as a deed or other documentation of ownership before being allowed to transfer property.
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In Autauga County, it is not necessary to reassess real property every year, unless there is some change either in ownership,
mailing address, or description of property, or a physical change in the improvements or to the land. Such changes must be reported
by the property owner to the Tax Commissioner by December 31.
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However, personal property must be assessed annually. Assessments must be made to the Revenue Commissioner between October 1 and December
31. A delinquent penalty of $5.00 must be added to each assessment return made after December 31. After the third Monday in January,
an additional penalty of 10% is added.
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HOMESTEAD EXEMPTION
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Is allowed for the owner-occupant and is claimed at the time of assessment.
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| A. |
Any owner-occupant under 65 years of age is allowed homestead exemption on state taxes not to exceed $4,000 and on county
taxes not to exceed $2,000 assessed value, both excluding all school and municipal taxes.
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| B. |
Homestead "Special" - If you are 65 years of age or older and your income is less than $12,000, tax credit is given for all
the State tax. The County tax credit is based on the first $5,000 of assessed value. You must claim this exemption; proof of age and
income is required.
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| C. |
Any owner-occupant over 65 years of age or fully disabled, having a net annual taxable income of $12,000 or less, is exempt from taxes on the
principal residence. You must claim this exemption; proof of age and income is required.
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Special exemptions (A, B, and C above) must be filed annually with the Revenue Commissioner.
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YOU NEED THREE FACTORS TO DETERMINE YOUR TAX
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FIRST: Assessment rate or ration (fractional amount of market value).
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Class III - Single family; owner-occupied homes or condominiums; and farm and timber properties.Assessment rate 10%.
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Class II - All other properties not included in I and III (includes apartments, commercial and industrial properties, duplexes, triplexes and quadraplexes). Assessment Rate 20%.
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Class I - Public Utilities Assessment Rate 30%.
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SECOND: You need the taxation rate in your area. Taxation rates are computed in "mills" (tenth part of a cent), but are
sometimes quoted in dollars per hundreds or thousands.
See
Collection Millage Rate Chart.
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THIRD: If you are entitled to tax credit for homestead exemption, it is deducted from your gross tax.
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CURRENT USE VALUE: Current Use must be applied for by December 31 prior to the tax year (on farm land, pasture land and timber
land only).
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RIGHT TO REVIEW OR APPEAL: The Board of Equalization is not a full-time board in Autauga County. If you should desire an
appointment with them, write a letter giving your name, address, phone number and parcel identification number. Your letter will be
put in file and an appointment will be scheduled for you when the Board goes into session. Address your letter to: Autauga County
Board of Equalization 135 North Court Street, Suite D, Prattville, Alabama 36067.
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