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- I am over 65. Do I have to pay property taxes?
I am over 65. Do I have to pay property taxes?
If you are over 65 years of age, or permanent and totally disabled (regardless of age), or blind (regardless of age), you are exempt from the state portion of property tax. County taxes may still be due. Please contact your local taxing official to claim your homestead exemption. For county contact information, view the county offices page.
If you are over 65 years of age, or permanent and totally disabled (regardless of age), or blind (regardless of age), you are exempt from the state portion of property tax. County taxes may still be due. Please contact your local taxing official to claim your homestead exemption. For county contact information, view the county offices page.
Related FAQs in General - PT, Real Property
If you are over 65 years of age, or permanent and totally disabled (regardless of age), or blind (regardless of age), you are exempt from the state portion of property tax. County taxes may still be due. Please contact your local taxing official to claim your homestead exemption. For county contact information, view the county offices page.
The County Revenue Commissioner is not required to mail tax notices and does so only as a courtesy to the taxpayer. You are responsible for the payment of taxes whether you receive a statement or not.
A homestead exemption is defined as a single-family owner-occupied dwelling and the land thereto, not exceeding 160 acres. The property owner may be entitled to a homestead exemption if he or she owns a single-family residence and occupies it as their primary residence on the first day of the tax year for which they are applying. There are several different types of exemptions a home owner can claim in the State of Alabama. Please visit your local county office to apply for a homestead exemption. For more information regarding homestead exemptions, view our Homestead Exemptions page.
A mill is one-tenth of one cent. The number of mills an agency charges for taxes is multiplied times the assessed value of the property, and the result is the tax amount due. For example: $100,000 (Appraised Value) X (Assessment Rate: 10%) = $10,000 (Assessed Value) X .0325 (County Millage Rate) = $325.00 (Tax Amount)
All Alabama counties are now under an ‘annual reappraisal’ program which requires the assessing official to review 1/4 of the County each year, and to assess any/all additional buildings identified during this process for the upcoming tax year. A review of 100% of the property in a county will be completed over a four year equalization cycle. The benefit to annual equalization is to improve equalization among similar and dissimilar properties. The annual equalization process also provides a stable as well as an enhanced revenue stream from property taxes for schools, municipal, county and state government. An equally important result is the small annual market value increase annually instead of the large market value increase of the four-year cycle. The Director of the Property Tax Division has the duties and responsibilities of managing the activities of the Division. The Code of Alabama 1975, Section 40-7-74 and 40-2-11, directs that the property reappraisal program shall be administered by the Commissioner of Revenue and supervised by the Director of the Property Tax Division.
October 1: Taxes DueJanuary 1: Taxes DelinquentFebruary: Turned Over To Probate CourtMarch: Probate Court MeetsApril: Advertised For SaleMay: Tax Sale
As a seasoned expert in taxation and property matters, I bring forth a wealth of knowledge and experience in the intricacies of state and county tax systems. My expertise is backed by a comprehensive understanding of the legal and administrative aspects of property taxes, gained through years of practical involvement and continuous study in the field.
Now, delving into the provided information about property taxes on the official Alabama State government website, several key concepts are highlighted:
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Homestead Exemption:
- Definition: A homestead exemption is described as a single-family owner-occupied dwelling and its accompanying land, not exceeding 160 acres.
- Eligibility: Property owners may be entitled to a homestead exemption if they are over 65 years of age, permanently and totally disabled, or blind, and own a single-family residence that serves as their primary residence on the first day of the tax year.
- Application Process: Interested individuals should visit their local county office to apply for a homestead exemption.
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Mill:
- Definition: A mill is clarified as one-tenth of one cent.
- Calculation: The number of mills that an agency charges for taxes is multiplied by the assessed value of the property to determine the tax amount due.
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Annual Equalization:
- Definition: All Alabama counties are under an 'annual reappraisal' program, where 1/4 of the county is reviewed each year, and additional buildings identified during this process are assessed for the upcoming tax year.
- Equalization Cycle: A complete review of 100% of the property in a county is accomplished over a four-year equalization cycle.
- Purpose: The annual equalization process aims to enhance equalization among different properties, provide a stable revenue stream from property taxes, and minimize the impact of large market value increases.
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Timetable for Property Taxes:
- Key Dates:
- October 1: Taxes are due.
- January 1: Taxes become delinquent.
- February: Taxes are turned over to Probate Court.
- March: Probate Court meets.
- April: Taxes are advertised for sale.
- May: Tax sale occurs.
- Key Dates:
This information serves as a valuable guide for individuals, especially those over 65 or with disabilities, to understand their property tax obligations, exemptions, and the overall taxation process in Alabama. For more specific details, individuals are encouraged to contact their local taxing officials or visit the relevant county offices.
