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Property Tax

Property Tax sets the standards and procedures for equalization of property values in the counties and ensures property is taxed uniformly throughout Alabama.

About the Division

Property Tax advises and assists county revenue officials, county commissioners, and boards of equalization with administering property taxes.  All taxable real and personal property, with the exception of public utility property, is assessed on the local level at the county courthouse with the county assessing official. The lien date for taxes is October 1 and taxes are due the following October 1.


Property tax interest associated with a tax delinquent property held by the State and can be applied for by submitting an electronic application. Research land sales and Submit an online application to purchase tax delinquent properties and find PDF transcripts of available properties.

Tax due on personal property (property not permanently affixed to or a part of real estate) in Alabama used in a business activity; as well as all aircraft based in Alabama.

Tax administered in the state is governed by the annual sales ratio study conducted by the Property Tax Division of ALDOR.

Valuation of motor vehicles for use by county licensing officials for assessment of ad valorem taxes.

Taxes on manufactured homes located on land owned by a manufactured home owner and not rented/leased for business purposes.

Access presentations from recent training sessions.

Tax assessment of all public utilities, railroads, and airlines in Alabama.

Tax assessment and collection of all rail cars traveling on railroads in Alabama.