Owning in Alabama
Data from January 2026
Property tax in Alabama
The typical owner in Alabama pays $788 a year, about 0.38% of the home’s value (0.94% nationwide). Here are the exemptions and discounts the state publishes, the deadlines to claim them or appeal, and every county’s figure.
Key numbers in Alabama
- Typical tax
- $788
- per year, typical household
- 75% less than the U.S.
- Effective rate
- 0.38%
- tax ÷ value (estimate)
- 60% less than the U.S.
- United States
- 0.94%
- national effective rate
- Cap on your home
- 7% a year
- how much the assessment can rise
The state's rules
Alabama's rules, in one table
The assessment cap, the homestead exemption, when to protest and when to pay, as Alabama's official source states them. Tap "What the source says" to read the exact text.
| Rule | What Alabama says | Source |
|---|---|---|
| Cap on your home 7% a year | Starting with the taxes collected from Oct. 1, 2025, the taxable assessed value of Class III property (an owner-occupied home or farmland, for example) cannot rise more than 7% a year (Act 2024-344). The Department says the limit continues through the fiscal year beginning Oct. 1, 2027. What the source says· Act 2024-344 (HB73); Ala. Admin. Code r. 810-4-1-.28“The cap limits the annual increase in taxable assessed values of Class II (e.g., commercial properties) and Class III (e.g., agricultural or owner-occupied residential properties) to 7 percent. … The limitations will continue through the fiscal year beginning October 1, 2027.” | Alabama Department of Revenue (ALDOR) Verified November 6, 2026 |
| Cap on other property 7% a year | The same 7% a year limit applies to Class II property (commercial property, for example), through the fiscal year beginning Oct. 1, 2027. What the source says· Act 2024-344 (HB73)“The cap limits the annual increase in taxable assessed values of Class II (e.g., commercial properties) and Class III (e.g., agricultural or owner-occupied residential properties) to 7 percent. … The limitations will continue through the fiscal year beginning October 1, 2027.” | Alabama Department of Revenue (ALDOR) Verified November 6, 2026 |
| What triggers a new assessment | The cap is removed, and the property is assessed at its full value, when it changes owners (not between spouses or family members for no or nominal pay, or because of the owner's death), when its class changes (residential to commercial, for example) or when an addition or significant improvement is made. Ordinary maintenance does not count. What the source says“The property changed ownership. This condition would not be met if the change in ownership is between spouses or family members for no or nominal consideration or because of the original owner’s death. … An addition has been added to the parcel, or a significant improvement has been made to the property. Ordinary maintenance to existing improvements on the parcel or its grounds do not meet this condition.” | Alabama Department of Revenue (ALDOR) Verified November 6, 2026 |
| Homestead exemption | If you own a single-family home and live in it as your primary residence on the first day of the tax year, $4,000 of assessed value comes off for state taxes and $2,000 for county taxes (the H-1 exemption; assessed value is a share of market value). You apply at your county office. What the source says· Code of Ala. 1975 §§ 40-9-19 to 40-9-21“The property owner may be entitled to a homestead exemption if he or she owns a single-family residence and occupies it as their primary residence on the first day of the tax year for which they are applying. … Taxpayers under age 65 and who are not disabled–$4,000 assessed value state and $2,000 assessed value county.” | Alabama Department of Revenue (ALDOR) Verified November 6, 2026 |
| Protest deadline One for the whole state | If you believe your property's value is wrong, you can file a written protest with your county Board of Equalization. You have 30 days to appeal after you receive the written notice of value. If you disagree with the Board's decision, you can appeal to Circuit Court. What the source says· Code of Ala. 1975 §§ 40-3-20, 40-3-24, 40-3-25“If you believe your property value is incorrect, you may file a written protest to the County Board of Equalization (BOE). Property owners are given 30 days to file an appeal after receiving written notice of valuation.” | Alabama Department of Revenue (ALDOR) Verified November 6, 2026 |
| When to pay | Alabama property taxes are due Oct. 1 each year and delinquent if paid after Dec. 31. What the source says“Property taxes in Alabama will still become due and payable each year on October 1 and are considered delinquent if paid after December 31.” | Alabama Department of Revenue (ALDOR) Verified November 6, 2026 |
Not verified yet: Veterans.
Did your assessment go up?By place
Every county, with its figure
What the typical owner pays in each county of Alabama, with the typical home value and the effective rate. Highest tax first.
| Shelby County | $1,423 | $326,100 | 0.44% |
|---|---|---|---|
| Jefferson County | $1,409 | $240,000 | 0.59% |
| Lee County | $1,252 | $262,200 | 0.48% |
| Madison County | $1,185 | $299,200 | 0.40% |
| Baldwin County | $960 | $316,900 | 0.30% |
| Limestone County | $900 | $281,000 | 0.32% |
| Mobile County | $888 | $190,700 | 0.47% |
| Tuscaloosa County | $795 | $248,700 | 0.32% |
| Lauderdale County | $757 | $200,300 | 0.38% |
| Marshall County | $733 | $201,500 | 0.36% |
| St. Clair County | $724 | $226,300 | 0.32% |
| Morgan County | $718 | $212,000 | 0.34% |
| Montgomery County | $702 | $171,900 | 0.41% |
| Cherokee County | $688 | $179,700 | 0.38% |
| Colbert County | $678 | $171,000 | 0.40% |
| Coffee County | $677 | $188,600 | 0.36% |
| Calhoun County | $653 | $156,600 | 0.42% |
| Etowah County | $645 | $167,100 | 0.39% |
| Russell County | $629 | $165,700 | 0.38% |
| Autauga County | $627 | $207,200 | 0.30% |
| Elmore County | $610 | $223,900 | 0.27% |
| Houston County | $562 | $183,300 | 0.31% |
| Henry County | $553 | $161,000 | 0.34% |
| Talladega County | $544 | $149,200 | 0.36% |
| Chilton County | $537 | $161,300 | 0.33% |
| Escambia County | $530 | $136,500 | 0.39% |
| Blount County | $523 | $175,200 | 0.30% |
| Chambers County | $523 | $135,800 | 0.39% |
| Cullman County | $516 | $199,100 | 0.26% |
| Macon County | $509 | $102,000 | 0.50% |
| Lawrence County | $497 | $172,300 | 0.29% |
| DeKalb County | $496 | $152,700 | 0.32% |
| Cleburne County | $486 | $165,600 | 0.29% |
| Tallapoosa County | $481 | $158,500 | 0.30% |
| Jackson County | $480 | $159,500 | 0.30% |
| Barbour County | $462 | $112,900 | 0.41% |
| Dale County | $457 | $143,500 | 0.32% |
| Randolph County | $452 | $181,600 | 0.25% |
| Geneva County | $447 | $130,700 | 0.34% |
| Greene County | $444 | $81,200 | 0.55% |
| Franklin County | $433 | $136,000 | 0.32% |
| Pike County | $424 | $157,600 | 0.27% |
| Marengo County | $409 | $107,400 | 0.38% |
| Hale County | $406 | $127,600 | 0.32% |
| Covington County | $397 | $152,100 | 0.26% |
| Clarke County | $396 | $121,700 | 0.33% |
| Dallas County | $392 | $94,600 | 0.41% |
| Monroe County | $381 | $120,600 | 0.32% |
| Winston County | $380 | $118,900 | 0.32% |
| Crenshaw County | $369 | $114,000 | 0.32% |
| Washington County | $365 | $159,700 | 0.23% |
| Pickens County | $364 | $123,900 | 0.29% |
| Butler County | $362 | $99,800 | 0.36% |
| Sumter County | $359 | $82,600 | 0.43% |
| Walker County | $356 | $135,900 | 0.26% |
| Fayette County | $355 | $125,900 | 0.28% |
| Lowndes County | $337 | $86,300 | 0.39% |
| Bullock County | $332 | $81,700 | 0.41% |
| Clay County | $331 | $156,700 | 0.21% |
| Conecuh County | $331 | $105,300 | 0.31% |
| Wilcox County | $319 | $98,800 | 0.32% |
| Coosa County | $315 | $115,500 | 0.27% |
| Marion County | $301 | $106,600 | 0.28% |
| Bibb County | $298 | $145,700 | 0.20% |
| Perry County | $281 | $86,400 | 0.33% |
| Lamar County | $274 | $114,000 | 0.24% |
| Choctaw County | $207 | $123,400 | 0.17% |
- Shelby $1,4230.44%
- Jefferson $1,4090.59%
- Lee $1,2520.48%
- Madison $1,1850.40%
- Baldwin $9600.30%
- Limestone $9000.32%
- Mobile $8880.47%
- Tuscaloosa $7950.32%
- Lauderdale $7570.38%
- Marshall $7330.36%
- St. Clair $7240.32%
- Morgan $7180.34%
- Montgomery $7020.41%
- Cherokee $6880.38%
- Colbert $6780.40%
- Coffee $6770.36%
- Calhoun $6530.42%
- Etowah $6450.39%
- Russell $6290.38%
- Autauga $6270.30%
- Elmore $6100.27%
- Houston $5620.31%
- Henry $5530.34%
- Talladega $5440.36%
- Chilton $5370.33%
- Escambia $5300.39%
- Blount $5230.30%
- Chambers $5230.39%
- Cullman $5160.26%
- Macon $5090.50%
- Lawrence $4970.29%
- DeKalb $4960.32%
- Cleburne $4860.29%
- Tallapoosa $4810.30%
- Jackson $4800.30%
- Barbour $4620.41%
- Dale $4570.32%
- Randolph $4520.25%
- Geneva $4470.34%
- Greene $4440.55%
- Franklin $4330.32%
- Pike $4240.27%
- Marengo $4090.38%
- Hale $4060.32%
- Covington $3970.26%
- Clarke $3960.33%
- Dallas $3920.41%
- Monroe $3810.32%
- Winston $3800.32%
- Crenshaw $3690.32%
- Washington $3650.23%
- Pickens $3640.29%
- Butler $3620.36%
- Sumter $3590.43%
- Walker $3560.26%
- Fayette $3550.28%
- Lowndes $3370.39%
- Bullock $3320.41%
- Clay $3310.21%
- Conecuh $3310.31%
- Wilcox $3190.32%
- Coosa $3150.27%
- Marion $3010.28%
- Bibb $2980.20%
- Perry $2810.33%
- Lamar $2740.24%
- Choctaw $2070.17%
Effective rate: typical tax ÷ typical value, our estimate from two Census medians. Source: American Community Survey (ACS) 5-year estimates Average 2020–2024 American Community Survey (ACS) 5-year estimates (external site)
Exemptions
Which exemption fits you?
What Alabama publishes for each case. You have to apply for almost all of them: none is applied on its own.
-
If it is your main home
If you own a single-family home and live in it as your primary residence on the first day of the tax year, $4,000 of assessed value comes off for state taxes and $2,000 for county taxes (the H-1 exemption; assessed value is a share of market value). You apply at your county office.
What the source says· Code of Ala. 1975 §§ 40-9-19 to 40-9-21
“The property owner may be entitled to a homestead exemption if he or she owns a single-family residence and occupies it as their primary residence on the first day of the tax year for which they are applying. … Taxpayers under age 65 and who are not disabled–$4,000 assessed value state and $2,000 assessed value county.”
Alabama Department of Revenue (ALDOR) · Verified November 6, 2026
-
If you are an older owner
At 65 or older you pay no state portion of the tax on your home. If your net taxable income on the federal return (with your spouse) is also $12,000 or less, you pay no property tax on the home at all (H-3). With adjusted gross income under $12,000 on the state return, $5,000 of county assessed value also comes off (H-2).
What the source says· Code of Ala. 1975 § 40-9-21
“Taxpayers age 65 and older with an annual adjusted gross income of less than $12,000 as reflected on the most recent state income tax return or some other appropriate evidence, OR who are retired due to permanent and total disability (regardless of age)–exempt from all of the state portion of the property taxes and $5,000 of assessed value on the county portion of the ad valorem taxes, including school district ad valorem taxes. … Taxpayers age 65 and older with net taxable income of $12,000 or less on the combined (taxpayer and spouse) Federal Income Tax Return – exempt from all ad valorem taxes. … Taxpayer age 65 and older with income greater than $12,000 on their most recent Alabama Income Tax Return–exempt from all of the state portion of the ad valorem taxes and receive the regular homestead exemption ($2,000 assessed value) on county taxes.”
Alabama Department of Revenue (ALDOR) · Verified November 6, 2026
-
If you have a disability
If you are permanently and totally disabled, at any age, you pay no property tax on your home, with no income limit (H-3). A physician certifies the disability on an affidavit.
What the source says· Code of Ala. 1975 § 40-9-21
“Taxpayer is permanently and totally disabled – exempt from all ad valorem taxes. There is no income limitation. … This affidavit is used by physicians to verify taxpayer’s permanent and total disability.”
Alabama Department of Revenue (ALDOR) · Verified November 6, 2026
How it works
Where your bill comes from
The local government puts a value on your home, subtracts the exemptions you apply for and applies the rate of each body that taxes it: the county, the city, the school district and others.
- The value assigned to your home
- The exemptions you apply for
- The rates of each taxing body (county, city, schools)
- Your yearly bill
The effective rate on this page is something else: our estimate (typical tax ÷ typical value, from Census data) for comparing places. It is not the rate your local government sets.
Buying or selling
Taxes on the sale
Some states charge a tax or fee when the deed is recorded. What the official source says:
-
State tax to record the deed (deed tax)
To record a deed that conveys property, the tax is 50 cents for each $500 (or fraction) of the property's value; if the value is $500 or less, it is 50 cents. Only the value above any mortgages or vendor's lien on the property on which the mortgage tax has been paid is taxed.
Code of Ala. 1975 §40-22-1(c) · Alabama Legislature (Code of Alabama 1975) · Verified October 24, 2026
-
State tax to record the mortgage
To record a mortgage, the tax is 15 cents for each $100 (or fraction) of the initial debt; if the debt is $100 or less, it is 15 cents.
Code of Ala. 1975 §40-22-2(1)a. · Alabama Legislature (Code of Alabama 1975) · Verified October 24, 2026
Frequently asked questions
How much is property tax in Alabama?
The typical owner pays $788 a year, about 0.38% of the home’s value, per the Census (Average 2020–2024). Nationwide the effective rate is 0.94%. Your bill depends on your county, city, school district and the exemptions you claim.
How much can my home's assessment rise in Alabama?
Starting with the taxes collected from Oct. 1, 2025, the taxable assessed value of Class III property (an owner-occupied home or farmland, for example) cannot rise more than 7% a year (Act 2024-344). The Department says the limit continues through the fiscal year beginning Oct. 1, 2027.
What is the deadline to protest the assessment in Alabama?
If you believe your property's value is wrong, you can file a written protest with your county Board of Equalization. You have 30 days to appeal after you receive the written notice of value. If you disagree with the Board's decision, you can appeal to Circuit Court.
How do I apply for the homestead exemption in Alabama?
If you own a single-family home and live in it as your primary residence on the first day of the tax year, $4,000 of assessed value comes off for state taxes and $2,000 for county taxes (the H-1 exemption; assessed value is a share of market value). You apply at your county office.
When is property tax paid in Alabama?
Alabama property taxes are due Oct. 1 each year and delinquent if paid after Dec. 31.
Which county in Alabama pays the most property tax?
By amount, the highest typical tax is in Shelby County ($1,423) and the lowest in Choctaw County ($207). By effective rate, the highest is Jefferson County (0.59%) and the lowest Choctaw County (0.17%).
What is the effective rate?
The typical tax divided by the typical home value in the same place. It is our estimate from two Census medians, not the rate your local government sets; it is for comparing places.