Alabama

state characteristics

Assessment Ratio: 20%
Fiscal Tax Year: 10/01 – 09/30
Valuation Authority: County
Collection Authority: County
Level One Appeal Name: Board of Equalization
RE Rendition Required: No
PP Rendition Required: Yes
Consultant Certification or Licensing: Not Required
Real Estate Taxable? Yes
Personal Property Taxable? Yes
Inventory Taxable? No

key tax dates – real estate

Assessment Date: Oct 1
Value Notices Issued: Jan – Apr
Appeal Deadline: Jan – Dec Varies 10 days after value
Tax Bills Due: Dec 31

key tax dates – personal property

Assessment Date: Oct 1
Tax Returns Due: Dec 31 Inventory Exempt
Value Notices Issued: Jan – Sept Varies; Appeal deadline is 30 days after issue date
Tax Bills Due: Dec 31