Property in Alabama is valued, billed and collected at the county level, even though the rules come from the state. Whether you own a house in Andalusia, a farm outside Camden or a rental in Bessemer, the office that handles your assessment sits in a county courthouse or a nearby annex. This page covers 69 assessor-related offices across the state and explains how they fit together, so you can reach the right desk on the first try.

How Property Assessment Is Organised Across Alabama's 67 Counties

Alabama has no single statewide assessor's office. Each of its 67 counties runs its own valuation and collection system. The Alabama Department of Revenue, through its Property Tax Division, supervises that system, issues guidance and reviews county work. Still, the county office is where you actually file forms, ask questions and pay bills.

The governing law is found mainly in Title 40 of the Code of Alabama 1975, which covers revenue and taxation. Property is valued as of October 1, and the tax year runs from October 1 through September 30. Bills are generally due October 1 and become delinquent after December 31. Confirm local mailing and payment practices with your own county, because they vary.

Alabama also sorts property into classes with different assessment ratios. Utilities and railroads fall in Class I at 30 percent of value. Most other real estate and business property is Class II at 20 percent. Owner-occupied homes, farmland, forestland and certain historic properties sit in Class III at 10 percent. Motor vehicles are Class IV at 15 percent. The ratio is applied to market value, or to current use value for qualifying farm and timber land.

Your tax then depends on millage. One mill equals one dollar of tax per $1,000 of assessed value. Your total rate combines state, county, school and often city millage, so two identical houses in different places can carry very different bills.

Revenue Commissions, Tax Assessors and Tax Collectors: Reading Alabama's Office Names

Office titles vary, and the variation confuses newcomers. In some counties a tax assessor values property while a separate tax collector bills and receives payment. In others a single revenue commissioner does both jobs. Most offices in our database use the title Revenue Commission. Examples include the Covington County Revenue Commission at 1 Court Square in Andalusia (334-428-2540) and the Calhoun County Revenue Commission at 1702 Noble Street in Anniston (256-241-2855).

Other counties use different labels. Chilton County is listed as the Chilton County Tax Collector, at 500 2nd Avenue North in Clanton (205-755-1249). Escambia County has two listings: the Escambia County Assessor at 8600 U.S. 31 in Atmore (251-368-8078) and the Escambia Tax Assessor at 314 Belleville Avenue in Brewton (251-867-0303). Brewton is the county seat, but Atmore is a large town in the south of the county, so a second location can save many residents a long drive.

Franklin County also has two listings, which is a reminder to check each one before you travel. A county with two offices may split work by town, by function or by tax type. Call the number shown and ask which desk handles your parcel.

Jefferson County is the best-known case of multiple sites. It has two court divisions, Birmingham and Bessemer, and keeps offices in both. The Jefferson - Bessemer Division Revenue Commission is at 1801 3rd Avenue North in Bessemer (205-481-4125). Residents in the western part of the county often find it more convenient than the downtown Birmingham courthouse.

Metro Counties Versus Rural Courthouses in Alabama

Large counties handle higher volume. The Shelby County Revenue Commission, at 102 Depot Street in Columbiana (205-670-6900), serves a fast-growing suburban population. So do the Morgan County Revenue Commission in Decatur at 302 Lee Street Northeast (256-351-4690) and the Houston County Revenue Commission in Dothan at 412 North Foster Street (334-677-4713). Expect longer lines in October and December, and look for online parcel lookup or payment options, which many larger counties offer.

Rural offices run differently. The Wilcox County Revenue Commission in Camden lists PO Box 237, and the Pickens County Revenue Commission in Carrollton lists PO Box 447. A box number tells you where to send mail, not where to walk in. Confirm the courthouse location and hours by phone before you drive. Wilcox is 334-682-4476 and Pickens is 205-367-2040.

County seats are not always the largest town. The Winston County Revenue Commission is at 25125 Highway 195 in Double Springs. Tallapoosa County's is at 125 North Broadnax Street in Dadeville, not Alexander City. Greene County's is at 400 Levi Morrow Sr Court in Eutaw, and Conecuh County's is at 111 Court Street in Evergreen. If you search by the name of a nearby city, you may end up at the wrong courthouse.

Several offices sit on or near a courthouse square, which makes them easy to find. Clay County's is at 25 Court Sq in Ashland, Bibb County's is at 8 Court Square West in Centreville, and Washington County's is at 401 Court Street in Chatom. Barbour County's is at 303 East Broad Street in Eufaula, and Cherokee County's is at 260 Cedar Bluff Road in Centre.

Small-county staffs are lean, so a mailed request may take longer than a phone call. Many rural offices still take payments by check or money order at the counter. Ask about card payments, since some offices add a processing fee.

What to Bring to an Alabama Assessor or Revenue Commission Office

Most offices keep weekday business hours and close on public holidays, so call to confirm. Preparation saves a second trip. Gather these items before you go:

Alabama Exemptions, Appeals and Deadlines Worth Knowing

Alabama offers a homestead exemption for owner-occupied homes. Owners who are 65 or older, or who are permanently and totally disabled, may qualify for broader relief, and the rules differ for state and local taxes. Income limits can apply. Ask your office for the current form and thresholds rather than relying on an old figure.

Farmers and timber owners can ask for current use valuation, which assesses land on its productive value rather than its market price. You must apply through your county, and the land generally has to be used for agriculture or forestry. This can lower the bill on large rural acreage.

If you disagree with a value, act quickly. The notice of assessment sets a short appeal window, usually measured in weeks, and the first stop is the county board of equalization. A further appeal can go to circuit court. Bring photos, an appraisal or recent comparable sales to support your case.

Finally, pay before December 31 to avoid delinquency. If you buy or sell during the year, check who receives the bill, since Alabama taxes are paid in arrears and the closing attorney usually prorates them. If your lender pays through escrow, you may never see the bill, but you can still call the county office to confirm that the payment posted.

Property assessor offices in Alabama operate under state property tax statutes that specify how properties must be valued, how often reappraisals occur, and what exemptions are available to qualifying homeowners. The state department of revenue or taxation typically provides oversight and technical guidance to county assessors to ensure consistent valuation practices statewide.

Assessor locations are available in 69 cities across Alabama. They are spread across 66 counties.

Cities with the highest concentration include Selma, Union Springs, Bay Minette, where high real estate activity and complex commercial properties create greater demand for assessor services and property valuation resources.

Property owners in Alabama should verify that their primary residence homestead exemption is active and confirm the annual appeal deadline with their local assessor office, as missing the deadline means waiting until the following tax year to contest a valuation.

Assessor by Counties

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Many county assessor offices in Alabama now offer online property search tools where homeowners can view their assessed value, recent sales history, and exemption status without visiting the office. If you have questions about a recent reassessment notice, calling or emailing the assessor's office is often the fastest way to get a response before filing a formal appeal.

Browse Assessor by county across Alabama to find the nearest location.

Finding the Right Assessor Office in Each Part of Alabama

Alabama's regions shape which office you will deal with and how you reach it. In the north, the Limestone County Revenue Commission sits at 100 South Clinton Street in Athens (256-233-6433). Cullman County's office is at 500 2nd Avenue Southwest, and Morgan County's is on Lee Street Northeast in Decatur. Growing counties like these see steady traffic, and the counters are busiest around the October billing period.

Along the Gulf, the Baldwin County Revenue Commission works from Bay Minette at 1705 U.S. 31 (251-990-4627). Property near the coast is tied to waterfront and resort markets, so valuation questions there can be more involved than in many inland counties. Washington County's office at 401 Court Street in Chatom serves a quieter, more rural area.

In west Alabama and the Black Belt, offices such as Wilcox County in Camden, Greene County in Eutaw and Choctaw County at 117 South Mulberry Avenue in Butler serve small populations. In the southeast, the Houston County office in Dothan and the Coffee County Revenue Commission at 99 South Edwards Street in Enterprise handle a larger share of the Wiregrass.

Whatever the region, start with the phone number on the listing. A two-minute call confirms hours, payment methods and whether the office values property, collects tax, or does both. It also tells you whether you need to bring anything beyond your tax bill and identification.

The Alabama Department of Revenue's Property Tax Division supervises the system statewide. It issues rules, provides training and reviews county work, but it does not set your individual bill. Valuation, billing and collection are handled by your county's tax assessor, tax collector or revenue commissioner, depending on how the county is organised. Schools, cities and the county commission set their own millage within the limits of state law. For a question about your own parcel, contact the county office listed for your courthouse rather than the state agency, which will usually refer you back to the county.

Alabama bills are generally due on October 1 and become delinquent after December 31. Values reflect ownership and condition on the October 1 assessment date. Late payment brings interest, and unpaid taxes can eventually lead to a tax sale. Exact mailing dates and payment options vary by county. If you have not received a bill by mid-October, call your office, for example the Houston County Revenue Commission in Dothan at 334-677-4713. Not receiving a bill does not remove the obligation to pay, so do not wait for a reminder.

In Alabama the label depends on the county. A revenue commission usually combines the valuation and collection roles, while a tax assessor values property and a tax collector handles payments. Calhoun County and Covington County use revenue commission titles, Escambia County lists assessor offices, and Chilton County lists a tax collector. If you are unsure, phone the number in the listing and describe your task: a value dispute, an exemption, a payment or a vehicle tax. Staff will tell you which counter to visit and what documents to bring with you.

Apply in person or by mail with the office in the county where the home sits. Expect to show proof of ownership, such as a deed, along with identification and evidence that you live there. Older or disabled owners may also need to show age, disability status or income, depending on the exemption. Deadlines vary, and an exemption may take effect only for the next tax year, so do not wait until after bills are mailed. Ask for the form and current requirements by phone, because paperwork differs from one county to the next.

Read the notice of assessment as soon as it arrives, because the appeal window is short. Contact the office first. A simple error, such as the wrong square footage or an outbuilding that no longer exists, can often be fixed informally. If that fails, file a formal appeal with the county board of equalization and bring evidence such as recent comparable sales, an independent appraisal or photographs. If you still disagree with the board's decision, a further appeal can go to circuit court. Keep copies of everything you submit and note every date.

Alabama's classification system sets different percentages by property type. Owner-occupied residential property is in Class III and assessed at 10 percent of value, while rental homes and most commercial property are Class II at 20 percent. Farmland and forestland may also qualify for Class III and for current use valuation. The classes come from the state constitution and Title 40, not from local decisions, so the county office cannot change them. If your property is classed wrongly, for example an owner-occupied home billed as a rental, bring proof of residence and ask for a correction.