MADISON COUNTY PROPERTY TAX FACTS
Dedicated to Serving the People of Madison County
Fran Hamilton
Tax Assessor
Huntsville, AL
Dear Property Owner:
The purpose of this web site is to provide you with answers to questions we are
asked many times during the year. This web site will also acquaint you with
Alabama Law concerning property tax.
In Madison County, the responsibility to assess and collect taxes is handled by
two offices, a tax assessor and tax collector.
I sincerely hope you will find this brochure very informative. If by chance your
questions are not answered in this booklet, please don't hesitate to call my
office at any time. It is indeed a privilege to serve you.
With best personal regards, I am
Yours
truly,
Fran Hamilton
Tax Assessor
TABLE OF CONTENTS
Property Taxes
When You Buy Property
Property Classifications
Assessment of Property
Homestead Exemption
Madison County Millage Rate
Business Personal Property
Manufactured Homes
Current Use
What To Do If You Add Or Remove Improvements
Appeals Process
Frequently Asked Questions
Tax Assessor's Office
Satellite Offices
Mailing Address/Phone Numbers
PROPERTY TAXES
Property (Ad Valorem) Taxes
are taxes on Real and/or Business Personal Property. Ad valorem means
"according to value". Real property includes land and improvements
(buildings). Business Personal Property refers to furniture, fixtures, tools,
and equipment used in the operation of a business. These are items which are
movable or not permanently fixed to the land. Airplanes are included whether
or not used in a business.
WHEN YOU BUY
PROPERTY
New property owners often rely on their title company,
real estate agent or other representative to properly record and assess their
property. However, the responsibility is yours, as the owner, to take all
of the necessary steps to record and assess your property. The steps are as
follows:
1.
Record your deed in the Probate Office.
2.
Assess the property in the Tax Assessor's Office and claim any exemptions entitled to you prior to December 31 for property purchased on or before October 1.
3.
If the mortgage company has agreed to pay your taxes, mail a copy of your assessment to the mortgage company.
4.
Report any change of address promptly to the tax assessor and tax
collector.
PROPERTY
CLASSIFICATION
Code of Alabama 1975, 40-8-1
In Alabama, property is classified as follows:
| Class I | Utilities | 30% |
| Class II | All Other Property | 20% |
| Class III | All agricultural, forest and single-family owner- occupied residential property and historic buildings and sites. | 10% |
| Class IV | Motor Vehicles
(Assessed in License Director's Office) | 15% |
Property taxes are determined by applying the proper
millage rates to the assessed value. In order to determine assessed value,
multiply the appraised value by the proper classification.
ASSESSMENT
OF PROPERTY
Code of Alabama 1975, 40-7-1
Each taxpayer is required by
Alabama Law (Code 40-7-1) to provide a complete list of all property owned.
The person acquiring property is responsible for reporting to the Tax Assessor
a complete legal description of the property. All assessments are based upon
ownership and status as of October 1 of each year.
HOMESTEAD
EXEMPTION
Code of Alabama 1975,
40-9-19 through 40-9-21.1
A homestead exemption is a tax
break a property owner may be entitled to if he or she owns a single-family
residence and occupies it as his/her primary residence on October 1 of the tax
year for which the property owner is applying.
If you are sixty-five years or
older, or totally and permanently disabled, you are
entitled to an exemption from State property taxes. You may also be entitled to
additional exemptions based on your income. For more information, please
contact the Tax Assessor's Office at (256)532-3350.
MADISON COUNTY
MILLAGE RATES
Huntsville |
State Tax | | 6.5 Mills* |
County Tax | | 11.0 Mills** |
City Tax | | 13.0 Mills |
School Tax | | 27.5Mills |
TOTAL TAX | | 58.0 Mills |
$5.80
for each $100 assessed value |
Rural Madison County
| Land | Impr. |
State Tax | 6.5 Mills* | 6.5 Mills* |
County Tax | 11.0 Mills** | 11.0 Mills** |
Spec. Vol. Fireman Tax | | 3.0 Mills |
School Tax | 16.0 Mills | 16.0 Mills |
TOTAL TAX | 33.5 Mills | 36.5 Mills |
$3.35
or $3.65 for each $100 assessed value |
Municipalities |
Madison |
State Tax | | 6.5 Mills* |
County Tax | | 11.0 Mills** |
City Tax | | 13.0 Mills |
School Tax | | 27.0 Mills |
TOTAL TAX | | 57.5
Mills |
$5.75
for each $100 assessed value |
Triana |
State Tax | | 6.5 Mills* |
County Tax | | 11.0
Mills** |
City Tax | | 7.0 Mills
|
School Tax | | 25.0 Mills |
TOTAL TAX | | 49.5
Mills |
$4.95
for each $100 assessed value |
Municipalities (Gurley,
New Hope, OXR) |
State Tax | | 6.5 Mills* |
County Tax | | 11.0 Mills** |
Municipalities | | 7.0 Mills |
School Tax | | 16.0 Mills |
TOTAL TAX | | 40.5 Mills |
$4.05 for each $100 assessed value |
*Mills included in State Homestead Exemption |
**Mills included in County Homestead Exemption |
BUSINESS PERSONAL PROPERTY
Title 40, Chapter 7, Code
of Alabama 1975, as amended, requires
that every business report to the county taxing official each year a complete
list of all business personal property owned by the taxpayer on October 1 of
the tax year. This itemized list should include all fixed assets used in the
operation of the business including but not limited to: furniture, fixtures,
computers, printers, office equipment, tools, machinery, unlicensed motor
vehicles, and vehicle add-on equipment.
A business personal
property form may be obtained in the Tax Assessor's Office or from our website.
www.co.madison.al.us/services/taxa/
MANUFACTURED HOMES
The Alabama Manufactured
Home Act (91-694) was signed into law July 18, 1991. Under the Act, those
manufactured homes located on the owner's property and not held for rental or
lease will be carried on the real property tax rolls in the Tax Assessor's
Office.
Homestead exemption may
be claimed if you own the land and the manufactured home and lived in it as
your principal residence on October 1 of the tax year for which you are
applying. For more information, please call the Tax Assessor's Office at
(256)532-3350.
CURRENT USE
Code of Alabama 1975,
40-7-25.1 and 40-7-25.2
Owners of farmland, pastureland or timberland may apply
for current use valuation of that property, when used only for the purposes
specified. Any taxpayer interested must make an application with the county
assessing official between October 1 and December 31 of any given year.
After current use has been granted, the owner who made
the application does not have to reapply for current use for subsequent years.
If the property changes ownership, the new owner will have to file an
application for current use or their taxes will be based on fair market value
rather than current use value.
If taxable property valued at its current use value is converted to a use not qualified for current use valuation, the property may be subject to a "tax rollback". Contact the Tax Assessor's Office at (256) 532-3350 for additional information.
WHAT TO DO IF YOU ADD OR REMOVE IMPROVEMENTS
Code of Alabama 1975,
40-7-1
Alabama law requires that owners, or their agent, must come to the Tax Assessor's Office no later than December 31 to sign a new assessment officially reporting any improvements made to or any removal of structures or features from their property, on or before October 1 of that year.
Examples of improvements that are assessable would include new structures or additions, swimming pools, extensive repairs, remodeling, or renovations; adding a fireplace, extra bath, patio, deck, carport, garage, etc. However, such things as re-roofing, minor repairs, and painting (normal maintenance type items), would not require reassessment.
APPEALS PROCESS
Code of Alabama 1975,
40-3-20, 40-3-24, and 40-3-25
If you believe your property value is too high, you may
file a written protest with the Madison County Board of Equalization (BOE).
Property owners are given 30 days to file an appeal after receiving written
notice of change in valuation.
Upon your appeal, you will be contacted by a county
appraiser to review your valuation. If, after this review you are still not
satisfied with your valuation, a hearing will be set for you to formally meet
with the BOE to present information you believe justifies a change in value.
Following this hearing, you will be notified of the
decision of the Board of Equalization. Appeals may be made to Circuit Court
within 30 days from the date the Board of Equalization notified you of their
decision.
In order to preserve your right to carry the 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.
FREQUENTLY ASKED QUESTIONS
Q: Why
does it seem to take so long for the tax bill to reflect the change of
ownership from seller to buyer?
A: In Alabama,
the tax year is Oct. 1 – Sept. 30 and we pay property taxes a year in ARREARS. Alabama Law provides that the tax bill due
Oct. 1 of any given year must be in the name of the owner on record as of the
preceding Oct. 1. It can take as long as two years for the buyer to receive a
tax bill in his/her name.
Q: If I make
an addition to my home or put a new building on my property, when should the
Assessor’s Office be notified?
A: By the following Dec. 31. By doing so, you will avoid a 10% penalty
imposed by law.
Q: If
I do not believe that the estimated market value of my home is fair, is there
anything that I can do?
A: Yes.
You can file a written appeal with the Madison County Board of
Equalization (BOE) Madison County Courthouse, Room 121, 100 North Side Square,
Huntsville, AL 35801. The deadline for filing a written appeal is the last
Monday in April for all property taxes due the following October 1.
Q: How
often will my house be appraised?
A: Alabama
Law requires that all real estate in each county be appraised at its fair and
reasonable market value. The Alabama Department of Revenue has issued a
Directive that Madison
County will reappraise
all property as of October
1, 2004, and annually thereafter.
Madison County
Tax Assessor's Office
100 Northside Square
Huntsville, AL 35801
(256) 532-3350
email: taxassess@co.madison.al.us
www.co.madison.al.us/services/taxa/
Assessing |
(256) 532-3350 |
Appraisal |
(256) 532-3357
|
Research |
(256) 532-3770 |
Personal Property |
(256) 532-6907 |
Board of Equalization |
(256) 532-3360 |
Courthouse Hours: 8:30 - 5:00 Monday - Friday
Satellite Hours: 8:30 - 4:30 Monday - Friday
Satellites Closed for Lunch 12:00 - 12:30 |
SATELLITE OFFICES |
Southern Family Market
7520 Hwy. 72 W. Madison
|
|
Meridianville
12290 Hwy. 231-431 Meridianville
Flint Crossing Shopping Center, Ste. K |
|
Parkway Place
2801 Memorial Parkway
Parkway Place Mall |
|
