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Madison County Property Tax Facts

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Dedicated to Serving the People of Madison County

Cliff Mann

Tax Assessor

cliffmann-300x225  

Dear Property Owner:

The purpose of this web site is to provide you with answers to questions we are asked many times during the year. This web site will also acquaint you with Alabama Law concerning property tax.

In Madison County, the responsibility to assess and collect taxes is handled by two offices, a tax assessor and tax collector.

I sincerely hope you will find this brochure very informative. If by chance your questions are not answered in this booklet, please don't hesitate to call my office at any time. It is indeed a privilege to serve you.

Sincerely,

Cliff Mann
Tax Assessor

 

Property Tax Facts Booklet

 

TABLE OF CONTENTS

Property Taxes

When You Buy Property

Property Classifications

Assessment of Property

Madison County Millage Rate

Business Personal Property

Manufactured Homes

Current Use

What To Do If You Add Or Remove Improvements

Tax Assessors Office

Satellite Offices

Mailing Address/Phone Numbers

PROPERTY TAXES 

Property (Ad Valorem) Taxes are taxes on Real and/or Business Personal Property. Ad valorem means "according to value". Real property includes land and improvements (buildings). Business Personal Property refers to furniture, fixtures, tools, and equipment used in the operation of a business. These are items which are removable or not permanently fixed to the land. Airplanes are included whether or not used in a business.

WHEN YOU BUY PROPERTY

New property owners often rely on their title company,real estate agent or other representative to properly record and assess their property. However, the responsibility is yours, as the owner, to take all of the necessary steps to record and assess your property. The steps are as follows:

1.              Record your deed in the Probate Office.

2.              Assess the property in the Tax Assessor's Office and claim any exemptions entitled to you prior to December 31 for property purchased on or before October 1.

3.              If the mortgage company has agreed to pay your taxes, mail a copy of your assessment to the mortgage company.

4.              Report any change of address promptly to the tax assessor and tax collector.

 

PROPERTY CLASSIFICATION

Code of Alabama 1975 , 40-8-1

 

In Alabama, property is classified as follows:

Class I Utilities 30%
Class II All Other Property 20%
Class III All agricultural, forest and single-family owner- occupied residential property and historic buildings and sites. 10%
Class IV Motor Vehicles
(Assessed in License Director's Office)
15%

 

To calculate taxes:

  1. Multiply the appraised value by the proper classification percentage to get assessed value.
  2. Multiply assessed value by the appropriate millage rate then subtract any applicable exemptions. 

Example: $100,000 x 10% = $10,000.  $10,000 x .058 = $580 -$48 (homestead) = $532

 

ASSESSMENT OF PROPERTY

Code of Alabama 1975 , 40-7-1 

Each taxpayer is required byAlabama Law (Code 40-7-1) to provide a complete list of all property owned.The person acquiring property is responsible for reporting to the Tax Assessora complete legal description of the property. All assessments are based upon ownership and status as of October 1 of each year.

MADISON COUNTY MILLAGE RATES

Rural Madison County (01)

Land

Impr.

State Tax

6.5 Mills* 6.5 Mills*

County Tax

11.0 Mills** 11.0 Mills**

Spec. Vol. Fireman Tax

3.0 Mills

School Tax

16.0 Mills 16.0 Mills

TOTAL TAX

33.5 Mills 36.5 Mills

$3.35 or $3.65 for each $100 assessed value

Municipalities

Huntsville (02)

State Tax

6.5 Mills*

County Tax

11.0 Mills**

City Tax

13.0 Mills

School Tax

27.5Mills

TOTAL TAX

58.0 Mills

$5.80 for each $100 assessed value

Madison (05)

State Tax


6.5 Mills*

County Tax


11.0 Mills**

City Tax


13.0 Mills

School Tax


27.0 Mills

TOTAL TAX


57.5Mills

$5.75 for each $100 assessed value

Triana (08)

State Tax


6.5 Mills*

County Tax


11.0Mills**

City Tax


7.0 Mills

School Tax


25.0 Mills

TOTAL TAX


49.5Mills

$4.95 for each $100 assessed value

Municipalities: New Hope (06), Gurley (07), Owens Cross Roads (09)

State Tax


6.5 Mills*

County Tax


11.0 Mills**

Municipalities


7.0 Mills

School Tax


16.0 Mills

TOTAL TAX


40.5 Mills

$4.05 for each $100 assessed value

*Mills included in State Homestead Exemption

**Mills included in County Homestead Exemption

 

BUSINESS PERSONAL PROPERTY 

Title 40, Chapter 7, Code of Alabama 1975, as amended, requires that every business report to the county taxing official each year a complete list of all business personal property owned by the taxpayer on October 1 of the tax year. This itemized list should include all fixed assets used in the operation of the business including but not limited to: furniture, fixtures,computers, printers, office equipment, tools, machinery, unlicensed motor vehicles, and vehicle add-on equipment. 

A business personal property form may be obtained in the Tax Assessor's Office or from our website.

 

MANUFACTURED HOMES 

The Alabama Manufactured Home Act (91-694) was signed into law July 18, 1991. Under the Act, those manufactured homes located on the owner's property and not held for rental or lease will be carried on the real property tax rolls in the Tax Assessor's Office.

Homestead exemption maybe claimed if you own the land and the manufactured home and lived in it as your principal residence on October 1 of the tax year for which you are applying. For more information, please call the Tax Assessor's Office at (256)532-3350.

 

CURRENT USE Code of Alabama 1975,

40-7-25.1 and 40-7-25.2

 

Owners of farmland, pastureland or timberland may apply for current use valuation of that property, when used only for the purposes specified. Any taxpayer interested must make an application with the county assessing official between October 1 and December 31 of any given year.

 

After current use has been granted, the owner who made the application does not have to reapply for current use for subsequent years. If the property changes ownership, the new owner will have to file an application for current use or their taxes will be based on fair market value rather than current use value.

If taxable property valued at its current use value is converted to a use not qualified for current use valuation, the property may be subject to a "rollback tax". Contact the Tax Assessor's Office at (256) 532-3350 for additional information.

 

WHAT TO DO IF YOU ADD OR REMOVE IMPROVEMENTS

Code of Alabama 1975,

40-7-1

Alabama law requires that owners, or their agent, must come to the Tax Assessor'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 1 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 reassessment.

 

APPEALS PROCESS

Code of Alabama 1975,

40-3-20, 40-3-24, and 40-3-25

 

If you believe your property value is too high, you may file a written protest with the Madison County Board of Equalization (BOE). Property owners are given 30 days to file an appeal after receiving written notice of change in valuation.

 

Upon your appeal, you will be contacted by a 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 BOE to present information you believe justifies a change in value.

 

Following this hearing, you will be notified of the decision of the Board of Equalization. Appeals may be made to Circuit Court within 30 days from the adjournment of the BOE.

In order to preserve your right to carry the appeal to Circuit Court, taxes must be paid by December 31 or a bond filed in CircuitCourt in double the amount of taxes due.

 

Madison County Tax Assessor's Office

Madison County Courthouse

100 Northside Square, Huntsville, AL 35801

5th Floor

Open 8:30 a.m. - 5:00 p.m. Monday - Friday

256-532-3350

taxassess@madisoncountyal.gov
www.madisoncountyal.gov/departments/tax-assessor

 

Property Assessments

256-532-3350

Appraisal

256-532-3736

Business Personal Property

256-532-3355

Board of Equalization

256-532-1606

Madison
Madison County Taxpayer Service Center
100 Plaza Blvd.
Madison, AL

Meridianville
Flint Crossing Shopping Center, Suite K
12290 Hwy. 231-431
Meridianville, AL

Parkway Place
Parkway Place Mall
2801 Memorial Parkway
Huntsville, AL

 

 

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