Tax Code Reference
Effective Rate: 0.37%
Alabama
Property Tax Code
Alabama Code — Title 40 (Revenue and Taxation) — Complete reference for assessment procedures, appeal rights, exemptions, and key statutes governing property taxation in Alabama.
Quick Facts
Assessment Authority
County Tax Assessor
Appeal Board
County Board of Equalization
Assessment Ratio
10% of fair market value (Class III residential)
Assessment Cycle
Annual
Appeal Deadline
30 days from the written notice of valuation (County Board of Equalization)
Assessment System
Governing CodeAlabama Code — Title 40 (Revenue and Taxation)
Assessment AuthorityCounty Tax Assessor
Assessment Ratio10% of fair market value (Class III residential)
Assessment CycleAnnual
Appeal System
Appeal BoardCounty Board of Equalization
Appeal Deadline30 days from the written notice of valuation (County Board of Equalization)
Key Notes for Alabama
Alabama uses a classified property tax system (Ala. Code §40-8-1). Residential and agricultural property (Class III) is assessed at 10% of fair market value, general and commercial property (Class II) at 20%, and utility property (Class I) at 30%.
Hearing Types Available
1
Informal review with assessor2
County Board of Equalization hearing3
Circuit Court appealValid Grounds for Appeal
Overvaluation
Unequal appraisal
Incorrect property classification
Denial of exemption