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, 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.  (Note: Personal property owned and not used in a business is exempt from taxation.)

New property owners often rely on their title company, real estate agent or attorney to properly record and assess their property. The final responsibility lies with the owner to see that all the necessary steps have been completed. The steps are:

Record your deed in the Probate Office.
Assess the property in the Revenues Commissioner's Office.
Claim any exemption due you. Make sure all of this is done no later than December 31 for all property purchased by October I, in order to receive a bill in your name for the next year. Please report promptly all address changes.

The Revenue Commissioner is responsible for determining property value, which must, by the 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 Pickens 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.

Each taxpayer is required by Alabama Law (Code 40-7-1) to provide a complete list of all their owned property, which is owned. 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 and ownership with status as of October Ist of each year and are due and payable the following October Ist.

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 their primary residence on the first day of the tax year for which they are applying. A Homestead must be requested, it is not automatic. The following are the four types of Homestead Exemptions:

All persons, corporation, partnerships, etc. owning business personal property, aircraft, commercial mobile or portable units are subject to ad valorem tax. The property must be listed and assessed in the Revenue Commissioner's Office after October Ist, but no later than December 31st each year. Failure to make an assessment by the 3rd Monday in January will result in a 10% penalty and fees being added to the tax bill. All business personal property is appraised by the County Revenue Commissioner for taxes, based on the cost new and allowance for depreciation due to age.

Follow this link to the Alabama Department of Revenue Property Tax Division to download the form used to report Business Personal Property:

Business Personal Property Return

(This form requires Adobe Acrobat Reader.  To get a free version, go to http://www.adobe.com/downloads/)

(Formerly Mobile 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 of 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.

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 Valuation, that is, they may ask to have their land tax based upon its Current Use Value rather than its Fair Market Value. Current Use land values are set annually by the State of Alabama and are the same in all counties.  In Pickens County, most qualifying landowners will save on their taxes if their land is under Current Use.  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 31st in order to qualify for 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.  By law, Current Use valuation cannot be removed without the owner's written request.  Also, though this rarely occurs, the failure to remove current use valuation from lands that no longer qualify because of change of use can result in a 3-year roll-back of the tax difference plus penalties. 

Follow this link for information about Current Use and to download a Current Use Application form at the Alabama Department of Revenue Property Tax Division:

Current Use Qualification and Application Procedures

(This form requires Adobe Acrobat Reader.  To get a free version, go to http://www.adobe.com/downloads/)

The law requires that the owner, or their agent, must report to the Revenue Commissioner's Office no later than December 31st the addition or removal of improvements to their property made on or before October Ist of that year. The following are examples of improvements that should be reported:

• New structures or additions such as swimming pools, patios, decks, carports, utilities or garages
• Extensive repairs, remodeling or renovations
• Adding a fireplace or extra bath.

You need not report normal maintenance such as re-roofing, minor repairs and painting.

Taxes are due every year the first of October and are delinquent after the 31st of December.  Payment may be made as follows:

3.  You may pay by mail with check or money order to:

John A. Somerville, IV., Revenue Commissioner; P. O. Box 447; Carrollton, AL. 35447

Please list your account number(s) on your payment. 

For more information about Property Tax Administration and Regulation in the State of Alabama, follow this link to the Alabama Department of Revenue, Property Tax Division: http://www.revenue.alabama.gov/advalorem/index.html

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Credits: Our thanks to Jackson County and the Alabama Department of Revenue for valuable information

Pickens County Revenue Commissioners Office - 2007