Calhoun County, Alabama


Revenue Assessing Department

256-241-2855


Assessment of Property

A taxpayer is required by Alabama Law (Code S 40-7-1) to provide a complete list of all property which is owned.  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 is eligible.

The Revenue Commissioner should be furnished a correct mailing address for all Properties.  Thereafter, the property owner must report any changes in ownership and any improvements or deletions to the Revenue Commissioner.


Property Classification

In a joint effort, the Assessing Department and Collection Department are responsible for assessing & collecting property taxes.  In Alabama, property is Classified as:

Class 1... 
Utility...........................................................
30%
Class 2...
All other property........................................
20%

Class 3...

 

Farm property and....................................
Owner occupied residential
National Register Historical Property

10%

 

Class 4...
Motor Vehicles.........................................
15%

The appraised value is multiplied by the classification to determine the assessed Value.


Exemptions

Regular Homestead is for person under 65 years old and applies to state and  County Single-family owner-occupied property.  The amount is $4,000.00 assessed value on state, and $2,000.00 assessed value on county.

Act 48 (Section 40-9-21- Complete Exemption for those Disabled or over 65.
The 2013 Act amends Section 40-9-21 and provides a total exemption from ad valorem taxes on the principal residence and 160 acres adjacent thereto of any resident of this state who is 65 years of age or older, provided the net annual taxable income for the person claiming the exemption and that of his or her spouse is twelve thousand dollars ($12,000) or less, as shown on such person’s and spouse’s latest United State income tax return (Federal income tax) or some other appropriate evidence‚Ķ OR, who is permanently and totally disabled regardless of income or age.¬† The 2013 Act’s revisions to Section 40-9-21 removes the income threshold from the exemption for The disabled so that now only those persons claiming the exemption based on being 65 years of age or older are required to meet the income limitation.

Act 91 (Section Code 40-9-19)(d) as amended - $5,000 Exemption Based on State Income
The Act 2013- 295 restores the language of Section 40-9-19 (d) providing a homestead exemption (not to exceed $5,000 of assessed value) for residents of this state, over 65 years of age, who have an annual adjusted gross income of less than $12,000 as reflected on the most recent state income tax return or some other appropriate evidence.

Penalty provision in new Section Title 40-9-21.2
This new section states that anyone who knowingly and willfully gives false information for the purpose of claiming, a homestead exemption, or for the purpose of assisting another person in claiming a homestead exemption, shall be ordered to pay twice the amount of any ad valorem tax which would have been due retroactive for a period of up to 10 years plus interest at the rate of 15 percent per annum from the date the tax would have been due.

Exemption should be applied for in the assessing department, please call our office 256-241-2855 for documents required.

Current Use Value

Current use value is an exemption, which applies to class 3 property.  An application must be filed by the property owner with the County Revenue Commissioners Office during the months of October, November and December.

  • Consideration of the potential value of the property.
  • Current use is applied most commonly to farmland.

 Value Determination:
The State Department of Revenue, Ad Valorem Tax Division, will determine the "current use" values each year for soil group.  These values are applicable to the entire State of Alabama.
 
Conversion aka: Recapture:
If any property for which a "current use" valuation has been approved is converted to any use other than that for which the application was filed, the Revenue Commissioner shall revalue the property according to current market value as provided by Code of Alabama 1975, Section 40-7-25.3.  The Revenue Commissioner shall then base his/her appraisal on the then current market value assessing such property accordingly for purpose of collecting any additional taxes due thereon. After conversion, taxes will be due based on the sales price or the fair and reasonable market value of such property at the time of its conversion, whichever is greater, for the preceding three (3) ad valorem tax years.


Registration of Mobile Homes

Alabama State Law changed the method of tax collection for Mobile Homes to   a fee system beginning October1, 1991.

 Mobile Homes are taxed one of two ways:

  1. Ad valorem Taxation:  All Manufactured mobile homes, which are owner-occupied and located on the owners land are taxed with the real estate.  Each year, after your property taxes have been paid, the Revenue Commissioners office will mail the property owner a decal, which is required by law to be displayed on the manufactured mobile home. 
  2. Registration: Manufactured mobile homes that are not owner-occupied are  required to be registered. Registration of mobile homes can be done at the License Commissioners Office 256-241-2900.

Calhoun County and/or the Revenue Commissions office assume no liability associated with the use or misuse of this information.

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