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目前用途

  • 目前用途

关于

1978年,立法机构通过了一项法案,使农场和林地的估价能够以其当前的使用价值而不是市场价值进行。阿拉巴马州1975年法典》将市场价值和当前使用价值定义为:。

  • Market value – The estimated price at which the property would bring at a fair voluntary sale.
  • 当前使用价值--符合条件的应税财产的价值,基于该财产在任何纳税年度的10月1日的使用情况;但是,不应考虑该财产在被用于其他可能的用途时可能具有的未来价值。

1978年颁布的法律并没有规定确定当前使用价值的固定方法。1982年,立法机构对标题40-7-25.1进行了修订,纳入了计算当前使用价值的明确公式。修订后的法律对确定资本化率、阿拉巴马州的前三种作物、生产成本和纸浆木的平均价格提出了具体要求。每年,阿拉巴马州税务局从规定的来源收集必要的数据,以计算新的当前使用价值,并分配给县级税务评估官员。

Over the years, ALDOR has encountered various problems obtaining the necessary data to make the current use calculations. For several years, a capitalization rate was unobtainable due to the Federal Land Bank of New Orleans going into receivership, followed by the Federal Land Bank of Jackson, Mississippi, going into receivership. Finally, the Federal Land Bank of Dallas, Texas, which handles Alabama, agreed to furnish the required rates. The costs of production for row crops must be obtained from the U. S. Department of Agriculture. The USDA does not always publish the costs data in a timely manner, thus causing a delay in determining the current use values of row crops and pastureland.

许多人问:"为什么农田的当前使用价值与市场价值分开?"普遍的看法是,农民不应受到惩罚,为具有市场价值的农田支付更高的税收,而这些农田的市场价值是基于对农田以外的用途的投机性使用。通常情况下,位于或靠近城市或其他发展中地区的农田的市场价值会更高,因为农田的最高和最佳用途可能是用于分区、购物中心、工业用地或其他用途,这带来的价值比农田更高。目前的用途评估使农田的估价基于财产的实际用途,而不是如果财产被出售或开发可能的用途。

有关符合条件的第三类财产的当前使用价值的更多信息,请查看当前使用价值评估-部门条例,规则810-4-1-.01

Qualifications and Application Procedures

The qualification and application procedures for current use valuation of property in lieu of fair and reasonable market valuation is set out in §40-7-25.1 and §40-7-25.2, Code of Ala. 1975. A property must be Class III (defined as all agricultural, forest, and residential property, and historic buildings and sites) in order for property to qualify for current use valuation:

  • 农业和森林财产:所有用于饲养、收获和销售农作物,或用于饲养、繁殖、管理、提高、销售或生产牲畜,或用于种植和销售木材和森林产品的不动产。
  • 住宅物业:只有不动产,由其所有者专门用作所有者的单户住宅。
  • Historic Buildings and Sites: regardless of the use to which such property is put, all buildings or structures (1) determined eligible by the state historic preservation officer for listing on the National Register of Historic Places; or (2) located in a registered historic district and certified by the U.S. Secretary of the Interior as being of historic significance to the district.

Taxpayers interested in obtaining current use valuation must make an application with the county assessing official between October 1 and January 1 of any given year. The application requires a description of the property and a general description of the use to which the property will be put. Aerial photographs may be required for forest property to be considered for current use valuation. The tax assessing official may request any additional information to aid him in determining whether the real property qualifies for current use value. Once current use valuation is granted by the county assessing official, the owner of the property is not required to repeat the application for the subsequent years. Following the sale or other disposition of property valued at current use value, the new owner must apply for current use valuation between October 1 and January 1; otherwise, the property will be valued at its fair and reasonable market value.

县评估官员将对申请进行分析,以确定参考的财产是否符合当前使用的估值。对于五英亩或以下的地块,评估官员可能要求提交额外的数据,如阿拉巴马州林业委员会的现场管理计划。

回滚

Class III property that has been assessed at a current use value in lieu of fair and reasonable market value, may be subject to the rollback provisions in §40-7-25.3, Code of Ala. 1975, if either one of the two following conditions are met:

  • 如果在出售或以其他方式处置按当前使用价值估价的财产后,在出售或以其他方式处置的两年内,将该财产转为不符合当前使用价值估价的用途,那么将适用回滚规定。
  • 如果按当前使用价值估价的应税财产被转换为不符合当前使用价值估价的用途,那么回滚条款将适用。
    一旦确定回滚规定适用于该财产,评估官员必须计算如果使用销售价格或公平合理的市场价值(以较高者为准)而不是当前使用价值,转换后的财产应支付的税款。额外税款的计算是在财产转换后的10月1日开始的纳税年度之前的三年内。该金额应为财产转换后编制的首次评估所收取的额外税款。

Section 40-7-25.3, Code of Ala. 1975, states that the rollback will be for a three-year period prior to the October 1 following the conversions. If the property subject to conversion from current use were subject to current use valuation for less than three years, then the rollback would cover only the actual number of years less than three years that the property was subject to current use.

When a rollback becomes apparent, the sales price or market value, whichever is higher, will be used to calculate the additional taxes due. The assessed value will then be calculated using the Class III assessment ratio of 10 percent, not the 20 percent Class II assessment ratio.

因回滚而产生的额外税款,在转换日期之后的10月1日向财产的记录所有者收取。因此,如果房产在转换和10月1日留置日之间改变了所有权,造成转换和回滚的人可能不是支付回滚额外税款的人。

还有许多其他因素影响着实际的退税。县级评估官员经常参考总检察长就这一问题提出的许多意见,并仔细阅读《阿拉巴马州法典》的适用条款和相关法院案例。

有关符合条件的第三类财产的当前使用价值的更多信息,请查看当前使用价值评估-部门条例,管理规则810-4-1-.01。

指示性的

This directive is issued for the purpose of establishing current use values and the procedures required in §40-7-25.1 through §40-7-25.3, Code of Ala. 1975.