REAL PROPERTY TAX INFORMATION
Property (ad valorem) taxes are taxed on real and/or business personal property. Real property includes land and improvements (An improvement is anything that adds value to real property such as a house, manufactured home, swimming pool, chicken house, barn etc). Business personal property refers to items which are used in any business and are movable or not permanently fixed to the land.

TIMETABLE FOR COLLECTING TAXES
WHAT TO DO WHEN YOU BUY REAL PROPERTY
PROPERTY APPRAISAL
PROPERTY CLASSIFICATION
PROPERTY ASSESSMENT
WHAT TO DO IF YOU ADD OR REMOVE IMPROVEMENTS
MANUFACTURED HOMES
CURRENT USE

TIMETABLE FOR COLLECTING TAXES
Taxes are collected on the following schedule for the year that ended on September 30:

October 1 - Taxes Due 
December 31 - Last day to pay taxes prior to late fees added (To keep from paying late fees, taxes are due and must be postmarked on December 31st.)
January 1 - Taxes Delinquent (fees added)
February - Citation Issued (fees added)
March - Advertised (fees added)
April - Tax Sale

WHAT TO DO WHEN YOU BUY REAL PROPERTY

Responsibility for assessing property (telling the revenue commissioner you have bought property and what it is used for) lies with the owner to see that all the necessary steps have been completed. As a minimum the following steps should be done:

  • Record your deed in the Probate Judge's Office. 
  • Assess the property in Revenue Commissioner's Office. 
  • Claim any exemption due you. Make sure all of this is done not later than December 31 for all property purchased by October 1. Please report promptly all address changes.
  • Make sure the taxes are current and paid on the purchased property.

PROPERTY APPRAISAL
The Revenue Commissioner is responsible for determining property value, which must, by law, be set according to "fair and reasonable market value." Your property is probably not for sale but the county appraiser must set the value of the property as if it were "sold" in an "arms length" transaction between a "willing buyer and a willing seller," neither being under any pressure to buy or sell. If you feel your property value is incorrect you may file a written protest with the Cullman County Board of Equalization. Upon your appeal, if time permits, you will be contacted by the county appraiser to review your valuation. If, after this review, you are still not satisfied with your valuation, a hearing will be set for you to formally meet with the Board of Equalization to present information you feel justifies a change in value. Following this hearing you will be notified of the decision of the Board of Equalization. You may appeal to Circuit Court within 30 days of their decision. In order to preserve your right to carry the appeal process to Circuit Court, taxes must be paid by December 31, or a bond filed in Circuit Court in double the amount of taxes due.

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PROPERTY CLASSIFICATION

 

Classification

Assessment Rate
Class I - Property Owned by Utilities

30%
Class II All Other Property        

20%
Class III Agricultural Property & Owner-Occupied Residential Property

10%
Class IV Private Passenger Vehicles      

15%

 















You multiply the appraised value of property by the proper classification to determine the assessed value. Taxes are based on assessed value less any qualifying exemptions.



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ASSESSMENT OF PROPERTY
Each taxpayer is required by Alabama Law (Code 40-7-1) to provide a complete list of all their owned property. 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 or she is eligible. The Revenue Commissioner should be furnished a correct mailing address for all properties. The property owner must report any changes in ownership to the Revenue Commissioner.

All assessments as of October 1 of each year are due and payable the following October 1.  Real and personal property taxes are paid in arrears.  Taxes on motor vehicles are paid forward and are paid throughout the year based upon the first letter of your last name.

 

WHAT TO DO IF YOU ADD OR REMOVE IMPROVEMENTS
Improvements are defined as "anything that adds value to land"( house, manufactured home, swimming pool, garage, chicken house, barn, etc.).

The law requires that owners, or their agent, must come to the Revenue Commissioner's Office no later than December 31 to sign a new assessment officially reporting any improvements made to or any removal of structures or features from their property, on or before October I of that year. Examples of improvements that are assessable would include new structures or additions, swimming pools, extensive repairs, remodeling, or renovations; adding a fireplace, extra bath, patio, deck, carport, garage, etc. However such things as re-roofing, minor repairs and painting, (normal maintenance type items), would not require a reassessment.

 

MANUFACTURED HOMES
The Alabama Manufactured Home Act (91-694), signed into law July 18, 1991, changed the way manufactured homes are treated for tax and revenue purposes in Alabama. Under the Act those manufactured homes located on the owner's property and not held for rent or lease will be assessed on the real property tax rolls in the Revenue Commissioner's Office. All others must be registered. Proof of ownership, along with a description that includes size, ID number, year made and model of the manufactured home should be brought to the Revenue Commissioner’s Office to make an assessment. The owner will receive a decal to display on the right front corner as proof that the taxes are paid. A homestead exemption may be claimed if you own the manufactured home, the property and live there as your principle residence as of October I. Proof of title (if 1990 or later model) and that sales tax has been paid must be provided at time of assessment/registration. All manufactured homes must be registered or assessed within 30 calendar days of purchase. Renewal of manufactured home registrations is October/November each year. There is a $10.00 penalty for late registration. Persons over 65 or permanently and totally disabled should request exemption information prior to registration/renewal.

CURRENT USE
Owners of 5 acres or more of farmland, pastureland or timberland that is producing agricultural products, livestock or wood products may apply for current use exemption. This exemption allows for property to be assessed at less than market value when used only for the purposes specified. Any owner of eligible property must make a formal application to the Revenue Commissioner's Office if he or she wishes to claim current use. The current use applications may be obtained from the Revenue Commissioner's Office at any time of the year, but under the law they must be filed with the Revenue Commissioner's Office no later than December 31, for it to apply in the following tax year. After current use has been granted, the owner who made application for current use does not have to re-apply for subsequent years. However, if the property ownership is transferred or the name has been changed by deed or will, the new owner will have to file an application for current use or his or her taxes will be based on fair market value rather than current use values.

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