MADISON COUNTY PROPERTY TAX FACTS

Dedicated to Serving the People of Madison County

Fran Hamilton

Tax Assessor
Huntsville, AL





Dear Property Owner:

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

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

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

With best personal regards, I am

Yourstruly,

Fran Hamilton
Tax Assessor


TABLE OF CONTENTS

 

Property Taxes



When You Buy Property



Property Classifications



Assessment of Property



Homestead Exemption



Ad Valorem Exemption



Madison County Millage Rate



Business Personal Property



Manufactured Homes



Current Use



What To Do If You Add Or Remove Improvements

Appeals Process



Frequently Asked Questions



Tax Assessor's Office



Satellite Offices



Mailing Address/Phone Numbers

 

 

PROPERTY TAXES

 

Property (Ad Valorem) Taxesare 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 aremovable or not permanently fixed to the land. Airplanes are included whetheror 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 theirproperty. However, the responsibility is yours, as the owner, to take allof the necessary steps to record and assess your property. The steps are asfollows:

 

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 taxcollector.

 

 

 

 

PROPERTY CLASSIFICATION

Code of Alabama 1975, 40-8-1

 

In Alabama, property is classified as follows:

Class I Utilities30%
Class IIAll Other Property20%
Class IIIAll agricultural, forest and single-family owner- occupied residential property and historic buildings and sites.10%
Class IVMotor Vehicles
(Assessed in License Director's Office)		15%

 

Property taxes are determined by applying the propermillage rates to the assessed value. In order to determine assessed value,multiply the appraised value by the proper classification.

 

 

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 uponownership and status as of October 1 of each year.

 

 

HOMESTEAD EXEMPTION

Code of Alabama 1975,

40-9-19 through 40-9-21.1

 

A homestead exemption is a taxbreak a property owner may be entitled to if he or she owns a single-family residence and occupies it as his/her primary residence on October 1 of the tax year for which the property owner is applying.

If you are sixty-five years orolder, or totally and permanently disabled, you are entitled to an exemption from State property taxes. You may also be entitled to additional exemptions based on your income. For more information, please contact the Tax Assessor's Office at (256)532-3350.



AD VALOREM EXEMPTIONS

Code of Alabama 1975

§40-7-10

 

….If on October 1 of any year any exempted property shall become subject to taxation, it shall be the duty of the person or persons who are liable for the tax on such property to notify the tax assessor prior to January 1 of that tax year that the property is no longer subject to the exemption, and the tax assessor shall list the property for taxation….

 

MADISON COUNTY

MILLAGE RATES

Huntsville

State Tax

 6.5 Mills*

County Tax

 11.0 Mills**

City Tax

 13.0 Mills

School Tax

 27.5Mills

TOTAL TAX

 58.0 Mills

$5.80for each $100 assessed value

Rural Madison County

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 Mills16.0 Mills

TOTAL TAX

33.5 Mills36.5 Mills

$3.35or $3.65 for each $100 assessed value

Municipalities

Madison

State Tax

6.5 Mills*

County Tax

11.0 Mills**

City Tax

13.0 Mills

School Tax

27.0 Mills

TOTAL TAX

57.5Mills

$5.75for each $100 assessed value

Triana

State Tax

6.5 Mills*

County Tax

11.0Mills**

City Tax

7.0 Mills

School Tax

25.0 Mills

TOTAL TAX

49.5Mills

$4.95for each $100 assessed value

Municipalities (Gurley,New Hope, OXR)

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, Codeof Alabama 1975, as amended, requiresthat every business report to the county taxing official each year a completelist of all business personal property owned by the taxpayer on October 1 ofthe tax year. This itemized list should include all fixed assets used in theoperation of the business including but not limited to: furniture, fixtures,computers, printers, office equipment, tools, machinery, unlicensed motorvehicles, and vehicle add-on equipment.

 

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

www.madisoncountyal.gov/services/taxa/

 

 

MANUFACTURED HOMES

 

The Alabama ManufacturedHome Act (91-694) was signed into law July 18, 1991. Under the Act, thosemanufactured homes located on the owner's property and not held for rental orlease will be carried on the real property tax rolls in the Tax Assessor'sOffice.

 

Homestead exemption maybe claimed if you own the land and the manufactured home and lived in it asyour principal residence on October 1 of the tax year for which you areapplying. 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 applyfor current use valuation of that property, when used only for the purposesspecified. Any taxpayer interested must make an application with the countyassessing official between October 1 and December 31 of any given year.

 

After current use has been granted, the owner who madethe application does not have to reapply for current use for subsequent years.If the property changes ownership, the new owner will have to file anapplication for current use or their taxes will be based on fair market valuerather 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 "tax rollback". 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 mayfile a written protest with the Madison County Board of Equalization (BOE). Property owners are given 30 days to file an appeal after receiving writtennotice of change in valuation.

 

Upon your appeal, you will be contacted by a countyappraiser to review your valuation. If, after this review you are still notsatisfied with your valuation, a hearing will be set for you to formally meetwith the BOE to present information you believe justifies a change in value.

 

Following this hearing, you will be notified of thedecision of the Board of Equalization. Appeals may be made to Circuit Courtwithin 30 days from the date the Board of Equalization notified you of theirdecision.

 

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

 

 

FREQUENTLY ASKED QUESTIONS

 

Q: Whydoes it seem to take so long for the tax bill to reflect the change ofownership from seller to buyer?

 

A: In Alabama,the tax year is Oct. 1 – Sept. 30 and we pay property taxes a year in ARREARS. Alabama Law provides that the tax bill dueOct. 1 of any given year must be in the name of the owner on record as of thepreceding Oct. 1. It can take as long as two years for the buyer to receive atax bill in his/her name.

 

Q: If I makean addition to my home or put a new building on my property, when should theAssessor’s Office be notified?

 

A: By the following Dec. 31. By doing so, you will avoid a 10% penaltyimposed by law.

 

Q: IfI do not believe that the estimated market value of my home is fair, is thereanything that I can do?

 

A: Yes. You can file a written appeal with the Madison County Board ofEqualization (BOE) Madison County Courthouse, Room 121, 100 North Side Square,Huntsville, AL 35801. The deadline for filing a written appeal is the lastMonday in April for all property taxes due the following October 1.

Q: Howoften will my house be appraised?

 

A: AlabamaLaw requires that all real estate in each county be appraised at its fair andreasonable market value. The Alabama Department of Revenue has issued aDirective that Madison County will reappraiseall property as of October 1, 2004, and annually thereafter.

 

 

 

Madison County

Tax Assessor's Office

100 Northside Square

Huntsville, AL 35801

(256) 532-3350

email: taxassess@madisoncountyal.gov
www.madisoncountyal.gov/services/taxa/

 

Assessing

(256) 532-3350

Appraisal

(256) 532-3357

Research

(256) 532-3770

Personal Property

(256) 532-6907

Board of Equalization

(256) 532-3360

Courthouse Hours: 8:30 - 5:00 Monday - Friday
Satellite Hours: 8:30 - 4:30 Monday - Friday
Satellites Closed for Lunch 12:00 - 12:30

SATELLITE OFFICES

Southern Family Market
7520 Hwy. 72 W. Madison

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

Parkway Place
2801 Memorial Parkway
Parkway Place Mall