Ad Valorem Taxes

Property (ad valorem) taxes are taxes on real and/or personal property. Real property includes lands and improvements. Personal property refers to items which are movable or not permanently fixed to land.

The Revenue Commissioner is responsible for determining property value, which must by law be set according to "fair and reasonable market value." Your property is probably not up for sale, but the local appraiser must set the value as if it were sold in an arm's-length transaction between a willing buyer and a willing seller, neither being under any pressure to buy or sell.

Business Personal Property

Business personal property refers to items that are used in any business and are movable or not permanently fixed to the land.

All persons, corporations, partnerships, etc. owning personal property are subject to ad valorem tax. The property must be listed and assessed in the Revenue Commissioner's office after October 1, but no later than December 31 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. Business personal property is appraised for taxes by the Revenue Commissioner based on the cost new and allowance for depreciation due to age.

Taxes become due on October 1, the same as real property. However, delinquent personal property is handled differently than real property. Personal property sold for taxes cannot be redeemed.

Timetable for Collecting Taxes

Taxes are collected on the following schedule for the year that ended on September 30:

• October 1 — Taxes due
• December 31 — Last day to pay taxes without late fees. To avoid late fees, taxes must be paid or postmarked by December 31.
• January 1 — Taxes become delinquent; fees and interest are added.
• In March/April, delinquent tax records are advertised on this website for tax sale.
• In May, Walker County holds its Delinquent Tax Lien Sale.

Paying Your Property Tax

If you purchased property during the year, you need to make sure the taxes are paid. The tax bill will usually be in the previous owner's name. You are responsible for taxes on all property you own, no matter how the tax bill may be listed.

Tax notice cards are not required, but are a courtesy provided by this office. The Revenue Commission Office accepts payments by phone after October 10 each year. Accuracy and full payment of all parcels and accounts due are the taxpayer's responsibility.

Payment may be made as follows:

• In person at the Revenue Commissioner's Office by cash, check, money order, or credit card.
• By mail with check or money order to:
  Walker County Revenue Commissioner
  1803 3rd Avenue, Suite 102
  Jasper, AL 35501
• Ask your mortgage company to pay your bill.
• Pay property tax online — pay securely by credit or debit card at any time, from anywhere.

  Note: A $0.30 or 2.5% convenience fee (whichever is greater) applies to all credit card transactions made in person, online, or over the phone. This fee is charged by Ingenuity, not the Revenue Commissioner's Office. We are unable to process electronic checks or wire transfers.

Payment of delinquent taxes after February 15 must be made by cash, certified check, or money order.

Property Appraisal

Walker County has approximately 52,000 separate parcels of land that must be individually appraised for tax purposes. Each parcel is described on a property record card; land and building characteristics are listed and valued separately to establish fair market value. This information is maintained in the Revenue Commissioner's office.

The Revenue Commissioner notifies the property owner and is responsible for collecting the correct tax for each parcel of land. Taxes are paid at the end of the year — October through December.

Mapping

Maps displaying property boundaries and dimensions are maintained in the Revenue Commissioner's office, based on legal descriptions of property transferred by deed and recorded in the Probate Judge's Office. Taxpayers can significantly improve the accuracy of these maps by providing copies of surveys used when transferring ownership. A parcel identification number links ownership records, tax maps, and assessment records.

While the primary purpose of these maps is to assist assessors and appraisers in locating and valuing real property, the maps are available for public use along with other property record information in the Mapping Division. Copies of maps and record cards can be obtained for a small charge. Mapping Division staff can help locate information but cannot assemble large data sets such as title searches.

Walker County Alabama real property data, including parcel maps, is available online at www.walkercountymaps.com.

How Taxes are Calculated

In Alabama, property tax is based on three factors: Property Classification, Millage Rate, and Exemptions.

Property Classification

Your Alabama taxes are calculated using your property's Assessed Value, determined by multiplying the Appraised Value by the applicable Property Classification (Assessment Rate):

Appraised Value × Property Classification = Assessed Value

Millage Rate

Millage is the tax rate expressed in decimal form. A mill is one-tenth of one cent ($0.001).

• 10 mills = $0.01
• 100 mills = $0.10
• 1,000 mills = $1.00

Once the Assessed Value is determined, multiply it by the applicable Millage Rate:

Assessed Value × Millage Rate = Tax Bill (before exemptions)

Millage rates are set by the state, County Commission, and other taxing authorities based on the needs of the County's general fund and other recipients of property tax revenue.

Example:

• $100,000 (appraised) × 10% (residential rate) = $10,000 assessed value
• $10,000 (assessed) × 0.034 (unincorporated rate) = $340.00 tax bill

Exemptions

After determining your unadjusted tax bill, subtract any exemptions you qualify for:

Unadjusted Tax Bill − Exemptions = Adjusted Tax Bill

A homestead exemption applies to a single-family owner-occupied dwelling and the land thereto, not exceeding 160 acres. The property owner may be entitled to a homestead exemption if they own a single-family residence and occupied it as their primary residence on the first day of the tax year for which they are applying. To apply, visit the Revenue Commissioner's office at the Walker County Courthouse.

How Taxes are Collected

• Real property includes land and improvements (anything that adds value to real property, such as a house, swimming pool, garage, or barn).
• Business personal property refers to items used in any business that are movable or not permanently fixed to the land.
• Taxes are collected one year in arrears — based on the title of property as of October 1 of the previous year.
• Courtesy tax notices are usually mailed before the October 1 due date. If your mortgage company pays your taxes, forward the notice to them.
• If you received a notice "In Care" of you, the previous owner held title as of October 1 of the prior year. Your name will appear first on next year's notice. If you purchased property mid-year, contact your closing attorney regarding responsibility for taxes. Taxes are not pro-rated; the full amount must be received before the account can be posted.
• Real estate taxes become delinquent January 1. Interest accrues at 1% per month; additional delinquent charges are added after January 1.
• If your mortgage company paid taxes and you receive a delinquent notice, contact the mortgage company immediately to verify the parcel ID and amounts paid, then verify with the Revenue Commission that payment was received and posted. If an overpayment was made, a refund may be issued to the original payer after investigation and verification.

Appeals

Upon receiving written notice of a change of valuation, the property owner has 30 days from the date of notice to file an appeal with the Walker County Board of Equalization. The Appraisal Department may conduct a field audit and review any supporting information provided by the taxpayer. If a mutually agreeable value is not reached, a hearing before the Board of Equalization will be scheduled. You will be notified of the Board's decision. If still unsatisfied, you may appeal to the Circuit Court.

To preserve your right to 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.

Assessments

Each taxpayer is required by Alabama Law (Code §40-7-1) to provide a complete list of all owned property. The person acquiring property is responsible for reporting a complete legal description to the Revenue Commissioner and claiming any applicable exemptions at that time. The Revenue Commissioner must have a correct mailing address on file for all properties. The property owner must report any changes in ownership. All assessments and bills are based on ownership and status as of October 1 each year.

Adding or Removing Improvements

Owners, or their agents, must come to the Revenue Commissioner's Office no later than December 31 to sign a new assessment officially reporting any improvements or removal of structures or features completed on or before October 1 of that year.

Examples of assessable improvements include: new structures, additions, swimming pools, extensive repairs, remodeling, renovations, fireplaces, extra baths, patios, decks, carports, and garages. Routine maintenance such as re-roofing, minor repairs, and painting does not require reassessment. Generally, any work that would more than nominally increase the value of the property constitutes an assessable improvement.

Steps to Follow When Purchasing Real Property

1. Record your deed in the Probate Office. Many new property owners rely on the title company or other representative to record their deed, but the final responsibility rests with you as the owner. A new deed requires a new assessment.
2. File an assessment return with the Property Assessment Division of the Revenue Commissioner's Office. Present your recorded deed for assistance. File promptly after receiving your deed to avoid the October 1–December 31 rush. Failure to file an Assessment Return can generate a penalty.
3. Claim homestead exemption when assessing the property, if it is your owner-occupied, single-family primary residence. Contact this office for information on additional exemptions.
4. Verify taxes are current. On real property, the buyer can be held liable for any unpaid taxes — including the full year's taxes even if the property was purchased mid-year with proration at closing. You are responsible for taxes on all property owned, regardless of how the tax bill is listed.
5. If your mortgage company will pay your taxes, send them a copy of the assessment sheet as soon as it is received.
6. Promptly report any change of address to the Walker County Revenue Commissioner.
7. Property taxes are due October 1 and become delinquent January 1.

Exemptions

A. Current Use

Owners of 5 acres or more of farmland, pastureland, or timberland producing agricultural products, livestock, or wood products may apply for current use exemption, allowing the property to be assessed at below market value.

Applications may be obtained from the Revenue Commissioner's Office at any time and must be filed on or after October 1 and no later than January 1 for that tax year. Once granted, current use does not require annual re-application. However, if ownership is transferred or the name changes by deed or will, the new owner must file a new application or taxes will revert to fair market value.

B. Homestead Exemptions

All homestead exemptions apply to primary residence only. An applicant cannot claim homestead on more than one property.

Regular Homestead (H1)

Available to all Alabama citizens who own and occupy a single-family residence — including mobile homes — as their primary residence, used for no other purpose. Exempts up to $4,000 of assessed value for state taxes and up to $2,000 of assessed value for county taxes.

Homestead Exemption 2 (H2)

For persons age 65 or older whose adjusted gross income is less than $12,000 annually. Exempts up to $5,000 of assessed value for all state and county taxes.

Homestead Exemption 3 (H3)

For persons age 65 or older with taxable income less than $12,000 — exempt from all property taxes. A person who is totally disabled may qualify regardless of income or age.

Homestead Exemption 4 (H4)

For persons age 65 or older, regardless of income. Exempts the total assessed value from state tax and up to $2,000 from county tax.

Proof of age may be established by a driver's license, birth certificate, insurance forms, church records, school records, or similar documentation.

To prove disability, provide a Social Security Award Letter stating the date of total disability, or two completed and signed Physician Affidavit forms. Other acceptable documents include Veterans Affairs documents, Alabama Retirement documents, or Private Company Annuity documents. Physician Affidavit forms are available from this office or on the Alabama Department of Revenue website.

Exemptions must be applied for before December 31 of each year, based on owner-occupied status, age, or disability status as of October 1 of the following tax year.