License Department

VEHICLE REGISTRATION

Sales Tax

Renewal Schedule

Out of State Requirements

Tags

Veteran Tags

Collegiate Tags

Ad Valorem – Property Tax

MUNICIPAL CODE	CITY	SALES TAX	AD VALOREM

1	MADISON COUNTY pop 276,700	2.75%	0.0335

2	HUNTSVILLE CITY pop 158,216	4.00%	0.0580

3	TRIANA CITY pop 458	4.75%	0.0495

4	OWENS CROSS RDS CITY pop 1124	3.50%	0.0405

5	MADISON CITY pop 29,329	4.25%	0.0575

6	NEW HOPE CITY pop 2,539	3.50%	0.0405

7	GURLEY CITY pop 876	4.25%	0.0405

Sales tax must be paid to the county official when a vehicle is either purchased from an individual or from a dealer who is out of state. (NOTE: Some in-state dealers do not collect all the sales tax that is due; therefore, we will collect the remaining amount due at time of registration.)

RENEWAL SCHEDULE

The first letter of your last name determines your renewal month.

RENEWAL MONTH
LAST NAME BEGINNING WITH

JANUARY
A, D

FEBRUARY
B

MARCH
C, E

APRIL
F, G, N

MAY
H, O

JUNE
M, I

JULY
P, L

AUGUST
J, K R

SEPTEMBER
Q, S, T

OCTOBER
U, V, W, X, Y,Z

OCTOBER/NOVEMBER
COMMERCIAL VEHICLES

INSTRUCTIONS FOR LICENSING OUT-OF-STATE VEHICLES

Vehicle with a Lien

You will need the following:

A legible Copy of the original Certificate of Title.
You must bring in the vehicle at time of registering, to have the vin number and mileage certified.
Should one party be unable to come into our office for the registration, you will need a Power of Attorney form completed by the licensee. The appointed person must come in to apply for the Title and the License Plates. The Power of Attorney form must be notarized. The Power of Attorney form may be obtained from our offices.

The following states send the valid original title to the owner and not to the lienholder. Applicants from these states must surrender their titles: AZ KS KY ME MD MN NJ NY OK WI. Sometimes these states may give the original title to either the lienholder or owner: MI MT SD WY. Any owner holding the original title while there is a lien must surrender it at the time of application for an Alabama title.

Vehicle with a clear title

You will need the following:

Original Title
You must bring in the vehicle at time of registering, to have the vin number and mileage certified.
Should one party be unable to come into our office for the title procedures, you will need a Power of Attorney form completed by the licensee. The appointed person must come in to apply for the Title and the License Plates. The Power of Attorney form must be notarized. The Power of Attorney form may be obtained from our offices.

Leased Vehicles

If your vehicle is leased, You must have the Original Certificate of Title and an Original Power of Attorney from the Lease Company.
If your vehicle is titled in a former name, bring a COPY of your marriage certificate or decree to change your name. Without this information, your title will remain the original titled name.
If an overseas registration is involved, you MUST bring the registration with you. If the registration list the owner and military personnel, but the MSO or Title only has the owner’s name, we will need proof by bringing a copy of the MSO or Title; otherwise all names will be listed on your Alabama Registration.
Please park your vehicle in the designated inspection areas at the courthouse or any of the five satellite offices.
The following information regarding your vehicle is needed to complete your Alabama Registration:
Make ______________________ Model _______________________
Year ______________________ Color _______________________
Body Type _________________ Cylinders ___________________
Mileage ______________________

Your Current Address: __________________________________
________________________________________

If you have any questions concerning any of this information, please contact the Madison County License Department at 256-532-3310.

TAGS

For Vehicles weighing 8,000 lbs or less:

The tags for your motor vehicles are renewed on a staggered schedule based on the first letter of your last name. Renewals are due on an annual basis.

RENEWAL MONTH	LAST NAME BEGINNING WITH

JANUARY	A, D
FEBRUARY	B
MARCH	C, E
APRIL	F, G, N
MAY	H, O
JUNE	M, I
JULY	P, L
AUGUST	J, K R
SEPTEMBER	Q, S, T
OCTOBER	U, V, W, X, Y,Z
OCTOBER/NOVEMBER	COMMERCIAL VEHICLES

Tag fees are prorated if a vehicle is purchased prior to your expiration month.

Special license plates are also available for certain state colleges and veterans. Special requirements are needed for Veteran tags. Please contact the office for details. These tags have special fees that will be due each year at your renewal month.

Tags may be purchased by mail and must be received by the 20^th of your renewal month. If you are not able to purchase tags in person and did not receive a renewal card, you must complete an Affidavit for Proof of Mandatory Insurance and return with the correct amount due. This information can be given by contacting this office. The form must be signed by the licensee and must include the licensee’s driver’s license number.

VETERAN TAGS

VETERAN TYPE	REQUIREMENTS
Atomic Nukes	Veterans Affidavit
Alabama Battleship	Chairman of USS Alabama submits tag & tax receipt
Battle of the Bulge	Veterans Affidavit
Desert Storm/Desert Shield	Veterans Affidavit
Disabled Veteran	Letter from Veterans Affairs office with percent of disability *
Disabled Veteran – Handicap	Letter from Veterans Affairs office with percent of disability * and handicap application
Korean War	Veterans Affidavit
Pearl Harbor	Provide DD214 that show veteran stationed or offshore not to exceed 3 miles. Must also have been within area and from 7:55 am and 9:45 am, December 7, 1941 and the Veteran (spouses do not quality); Honorable discharge required
Prisoner of War	Must be named on County Officials List. Tags are permanent and may be transferred to surviving spouse unless remarried.
Purple Heart	Veterans Affidavit
Retired Military	Provide DD214
Vietnam Veteran	Veterans Affidavit
WWII American	Veterans Affidavit
WWII European-African	Veterans Affidavit
WWII Asiatic-Pacific	Veterans Affidavit

Veterans Administration Office
115 Washington St
Huntsville AL 35801
256-532-1662

Veteran Affidavit must be notarized.

COLLEGIATE TAGS

Collegiate Tags are available for certain State colleges in Alabama. The cost is an additional $50.00 plus the standard fees charged for your particular vehicle. The standard fee is proratable to your renewal month but the additional fee is not. To display a collegiate tag on a motor home, the standard fee on gross weight must be paid as well as the additional fee.

The collegiate tags are renewal on a yearly basis. You may purchase your tag from the courthouse or any satellite office.

Many of the collegiate tags can also be personalized for the same $50.00. The following is a list of the tags and the number of spaces available.

COLLEGIATE TYPE	Maximum Number of Digits	PERSONALIZED AVAILABLE
Alabama A & M University	5	Yes
Alabama State University	5	Yes
Athens State College	5	Yes
Auburn University	5	Yes
Birmingham Southern Univ	6 (No possible space)	Yes
Faulkner University	5	Yes
Huntington College	5 (possible ½ space)	Yes
Jacksonville State University	5	Yes
Judson College	5	Yes
Miles College	5	Yes
Samford University	5	Yes
Spring Hill College	6 (No possible space)	Yes
Stillman College	5	Yes
Talladega College		No
Troy State University	5	Yes
Tuskegee University		No
University of Alabama	6	Yes
University of Alabama – Huntsville		No
University of Mobile	5	Yes
University of Montevallo	5	Yes
University of North Alabama	5	Yes
University of South Alabama	5	Yes
University of West Alabama	5	Yes

AD VALOREM - PROPERTY TAX

Ad Valorem taxes on motor vehicles shall become due and payable on the first day of the registration renewal month of the owner, the date the motor vehicle enters the State of Alabama, the date the motor vehicle is removed from the inventory of a dealer, or the date on which the motor vehicle is otherwise determined to be taxable, whichever comes first. Ad Valorem taxes on motor vehicles shall become delinquent on the first day of the month following the registration renewal month for the owner or as otherwise provided by law. Ad valorem taxes on motor vehicles shall be collected through the last day of the month which proceeds the assigned registration renewal month for the owner as provided in Section 32-6-61.

No license shall be issued to operate a motor vehicle on the public highways of this state, nor shall any transfer be made by the licensing official under this article, until the ad valorem tax on the motor vehicle is paid in the county, as evidenced either by a receipt of the tax collecting official where the owner of the motor vehicle resides, if the motor vehicle is owned by an individual, or by the receipt of the tax collecting official in the county where the vehicle is based.

Alabama law outlines four classes of property for Ad Valorem tax purposes, three of which apply to motor vehicles. The yearly Ad Valorem, or Property Tax, is based on the values assigned by the State of Alabama Department of Revenue. According to Act 1999-363 (STARS Act), if back taxes are owed on a motor vehicle, they must be paid before the owner can register the vehicle. The county taxing official shall determine the amount of taxes owned on the vehicle from the information provided by the owner. If the number of months of delinquent taxes cannot be determined, the motor vehicle shall be presumed to have been in the state for one preceding year plus the current year. When the number of delinquent months can be determined, a motor vehicle can be subject o payment of escaped taxes for up to two prior years (24 months) plus the current tax year. In accordance with Act 1999-363, at the time of the first registration of new Class IV, all ad valorem tax due shall be deferred until the first renewal or subsequent registration. The first renewal or subsequent registration should include the ad valorem tax that would have been due at the time of the first registration and the next years' ad valorem tax to be paid in advance.

As specified by law (Code of Alabama 40-8-1), the assed value of automobiles for tax purposes is either 15% or 20% of the market value. The three ad valorem classes which apply to vehicles are as follows:

Class IV Motor Vehicles (15%) – Includes all private passenger motor vehicles to include private passenger vehicles under lease-purchase option, vehicles registered in name of a trust or beneficiary, station wagons, sport utility vehicles, vans and “pickup” trucks with an option to purchase, which weigh eight thousand (8,000) pounds gross vehicle weigh (GVW) or less that are owned and operated by an individual for personal or private use and not for hire, rent, or compensation.

Class I Motor Vehicles (30%) – Includes all motor vehicles owned by public utilities and used in the business of such utilities.

Class II Motor Vehicles (20%) – Includes all motor vehicles that do not fall within the definition of either Class IV or Class I motor vehicles. This class includes motorcycles, utility trailers, recreational vehicles, leased vehicles not for private use and without lease-purchase option contractual agreements, trucks weighing more than eight thousand (8,000) pounds gross weigh, and all vehicles used for commercial purposes.

SPECIALTY TAGS

There are several types of Specialty tags available through the State of Alabama. Monies from these tags and earmarked for a specific organization or cause.

AD VALOREM TAX – CREDIT VOUCHER

Upon the sale, trade, total destruction, permanent removal from Alabama, theft without recovery, or other transfer of a motor vehicle constitution Class I, Class II, or Class IV Property under Section 40-8-1, the owner of such motor vehicle shall be untitled to a pro rata credit for the ad valorem taxes paid with respect thereto for the remainder of the then current period for which such taxes have been paid. The Ad Valorem credit so determined shall, to the full extent, either (1) be allowed at the election of the said owner on a pro rata basis against all ad valorem taxes payable on another motor vehicle or vehicles acquired by the owner in conjunction with the sale or trade of the motor vehicle in respect of which the credit is allowable, or (2) be evidenced by a serially-number credit voucher bearing the name of the person entitled to said credit, which may for a period of twelve months from the date of issuance be presented to the collecting officials whose office shall have collected the ad valorem taxes. In the event a voucher is presented for credit against ad valorem taxes due and the amount of the voucher is in excess of said taxes due, a new voucher for the excess amount shall be issued referencing the date of issuance of the voucher presented, which may be used against ad valorem taxes on another vehicle but no later than the original expiration date.

Important Facts About Vouchers:

The voucher may not be sold or otherwise negotiated by the person to whom it is issued.
The Original Voucher must be presented to receive credit.
There is a $2.00 redemption fee collected on vouchers.
The voucher is valid for 12 months from the date of issuance.
The voucher may only be used in the county where originally issued.
In no event may a credit voucher be issued later than 60 days after the date a motor vehicle is sold, traded, totally destroyed, permanently removed from Alabama, or stolen without recovery.
The voucher can be transferred, at the direction of the owner to a spouse or dependent child only, or the person or corporation that shall have rented or leased the motor vehicle from the owner.
Credit may be applied to pay ad valorem taxes on another vehicle or vehicles acquired by the owner. If a vehicle is sold but no vehicle is purchased, a credit voucher shall be issued; being the situation is within the 60-day period.

CONDITION FOR A CREDIT VOUCHER:

Vouchers shall be supported by the proper documentation. This must have a complete description of the vehicles for which credit is being requested.

Casual sale or trade – Affidavit of buyer and address
Sale or trade to licensed dealer – Dealer’s Bill of Sale
Theft of vehicle – theft report by law authority or insurance document
Removal of vehicle from Alabama – Out-of-State registration copy
Totally wrecked – Affidavit of settlement with insurance company or affidavit of buyer and address
No Vehicle taken out of service by owner is eligible for a credit voucher

Credit vouchers, at the present time, may only be issued and redeemed at the Madison County Courthouse and Parkway Place Mall. Credit vouchers may not be issued or redeemed at any other satellite location or by mail. Sorry for any inconvenience this may cause, but we are working to offer them at all satellites and working so they may be redeemed by mail.

TITLES

Alabama requires titles on the following types of vehicles:

1975 or newer for motorized vehicles
1975 for motorcycles
1975 for motor homes
1975 for pop-up campers
1975 for horse trailers � Customer preference
1990 for manufactured homes
1990 for travel trailers

The following types of vehicles do NOT require a title:
Boats
Boat Trailers
Horse Trailers
Utility trailers

If vehicle is leased, you will need to bring the following:

Original Title
Original Power of Attorney
Drivers License Number
Insurance
Vehicle for Inspection (vehicle identification number and mileage)
Individuals whose names are on the title
if title says "and" both parties must come to sign title and both names must be listed on the Power of Attorney
if title says "or" or "and/or" either parties may sign title

If there is a lien on the vehicle, you will need to bring the following:

Copy of Title
Drivers License Number
Insurance
Vehicle for Inspection (vehicle identification number and mileage)
Individuals whose names are on the title
if title says "and" both parties must come to sign title
if title says "or" or "and/or" either parties may sign title

If there is death, you will need to bring the following:

Original Title
Letter of Testamentary, if probated
If not probated, then copy of death certificate and next of kin form � obtained from our office
Insurance
Driver's License Number for next of kin

If there is a name change, you will need the bring the following:

Legal document that changed the name:
Marriage Certificate
Divorce Decree
Name Change from Probate Judge

Lost or Stolen:

Complete replacement form

Include $15 certified funds (cashiers check, money order, or certified check) to

Alabama Department of Revenue
P O Box 327699
Montgomery AL 36132-7699

Mail: Titles must be applied for in person because we must have an original signature.

Locations

tags@co.madison.al.us