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.

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.

Code of Alabama 1975 , 40-8-1

In Alabama, property is classified as follows:

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

Code of Alabama 1975, Section 40-7-1 

Each taxpayer is required by Alabama 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 Assessor a complete legal description of the property. All assessments are based upon ownership and status as of October 1 of each year.

Section 40-7-11

Failure to report improvements

Should any person making improvements on a structure or building fail to report the same to the tax assessor as required above, a penalty may be added to the assessed value of such improvements, and such penalty shall be arrived at by taking 10 percent of the difference between the current assessed value as finally determined and the prior year's assessed value of such structure or building. If a structure or building has not been assessed heretofore, has no prior year's value and is unreported to the tax assessor by the owner thereof, then a penalty of 10 percent of the current tax value as finally determined of such structure or building may be added.
(Acts 1951, No. 344, p. 632, §4.)

MADISON COUNTY MILLAGE RATES

 

Code of Alabama 1975, §40-9-19

A homestead exemption is a tax break 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. In addition to placing the property in a 10% tax class, the owner receives approximately a $48 per year savings. Deadline to apply is December 31st.

OVER 65 YEARS OLD EXEMPTION

Code of Alabama 1975, , §40-9-19(d) & §40-9-21

If you are sixty-five years old or older, you are entitled to an exemption from the STATE portion of your property taxes. You may also be entitled to additional exemptions if the income of the person claiming the exemption and that of his or her spouse is twelve thousand dollars ($12,000) or less. Handwritten tax returns are not accepted. For more details, contact the Tax Assessor’s office at (256) 532-3350.

DISABILITY EXEMPTION

Code of Alabama 1975, §40-9-21

If you are totally and permanently disabled, you are entitled to an exemption regardless of income or age. For more information on needed documentation, please contact the Tax Assessor’s at (256) 532-3350.

AD VALOREM EXEMPTIONS

Code of Alabama 1975, §40-7-10

If on October 1 of any year an 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.

 

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.

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.

 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

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.

Section 40-7-11
Failure to report improvements.

Should any person making improvements on a structure or building fail to report the same to the tax assessor as required above, a penalty may be added to the assessed value of such improvements, and such penalty shall be arrived at by taking 10 percent of the difference between the current assessed value as finally determined and the prior year's assessed value of such structure or building. If a structure or building has not been assessed heretofore, has no prior year's value and is unreported to the tax assessor by the owner thereof, then a penalty of 10 percent of the current tax value as finally determined of such structure or building may be added.
(Acts 1951, No. 344, p. 632, §4.)

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 Circuit Court in double the amount of taxes due.

Madison County Tax Assessor's Office

Madison County Service Center
1918 North Memorial Parkway,2nd Floor
Huntsville, AL 35801

Open 8:30 a.m. - 4:45 p.m. Monday - Friday
256-532-3350
taxassess@madisoncountyal.gov 

Madison Satellite Office

Madison County Taxpayer Service Center

100 Plaza Blvd.
Madison, AL