Alabama

Alabama has an effective property tax rate of 0.39%, with a median annual property tax of $738. Properties are assessed at 10.0% of market value and reassessed every 4 years. Payments are due annual.

Effective Rate

0.39%

Assessment Ratio

10.0%

Median Annual Tax

$738

Payment Frequency

Annual

Appeal Deadline

Within 30 days of notice or by the third Monday in January for Board of Equalization

Due Dates

October 1; delinquent after December 31

Reassessment Cycle

Every 4 years

Homestead Exception

Up to $4,000 in assessed value ($40,000 market value at 10% ratio); over-65 full exemption on state taxes

Key Notes

Lowest median property tax in the US. Assessment ratio is only 10% of fair market value for residential property (20% for commercial). County-level millage rates vary widely.

Late Penalty

8% penalty plus 1% per month interest after December 31

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