Property

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Property Tax Information

Property (Ad Valorem) Taxes

  • Property (Ad Valorem) Taxes are assessed on Real and/or Business Personal Property.
  • Real property includes land and improvements. An improvement is anything that adds value to real property such as
    • house
    • garage
    • swimming pool
    • chicken house
    • barn
    • etc.
  • Business personal property refers to items which are used in any business and are movable or not permanently fixed to the land.
  • Taxes are collected retroactively, or as the title of property stood on of October 1 of previous year.
  • Courtesy tax notices are usually mailed before the October 1 due date.
    • Notices are mailed to the property owner so that all information can be verified.
    • Owners need to mail copy of notice to Mortgage Company if they have escrow.
  • If you received a tax notice "In Care of" you,
    • The previous owner held title as of October 1 of previous year.
    • Your name will be listed first on next year's notice.
    • If you purchased property in the middle of tax year, contact closing attorney as to how your closing was handled and who is responsible for taxes.
      • Taxes are not pro-rated.
      • Total amount of taxes must be received before account can be posted.
  • Real Estate taxes become delinquent January 1.
    • Interest accrues at 1% per month.
    • Additional delinquent charges are added after January 1.
    • If your mortgage company has paid your taxes and you receive a delinquent notice, contact mortgage company.
      • Verify parcel ID number and amounts they show as paid.
      • Verify that the payment was received and posted with the collections office.
  • Refunds - If an overpayment was made the refund is to the original payer of taxes.
  • Taxes are due October 1 and are delinquent after December 31st.

Payments

Payment may be made as follows:

  • You may come to the Revenue Commissioner's Office at any of our three offices and make payment in person by
    • Cash, check, credit card, debit card or money order.
    • Personal checks are no longer accepted after January 31st.
  • You may pay by mail with check or money order to:
    Oline W. Price, ACTA
    Lee County Revenue Commissioner
    P.O. Box 2413
    Opelika, AL 36803-2413
  • Pay property tax online.
    • This gives you the ability to pay your property taxes at your convenience, anytime day or night; the convenience of paying from your home, work or anywhere that you have access to the internet.
    • The online option allows you to pay your taxes securely using either your PayPal account, credit card, or debit card.
    • A transaction fee of 2.5%, will be assessed.
    • A $0.30 transaction fee will be added.
    • This is not a fee charged by the Revenue Commissioner's Office, it is charged by PayPal as a convenience fee.
    • To pay your property taxes online, click HERE.

Real Estate Dates Leading Up to the Tax Sale for 2022 Collection Year:

Dates to be determined

Information will be posted at a later date

What to do when you buy real property

  1. Record your deed in the Probate Office.
    • Many new property owners often rely on the title company, real estate agent, or other representative to properly record their deed and assess their property.
    • However, the final responsibility is still yours, as the owner, to see that all the necessary steps have been taken.
  2. File an assessment return with the Property Assessment Division.
    • Present your recorded deed for assistance in completing your assessment return. This can be done in Opelika, Auburn or Smiths Station.
    • Do this promptly after recording your deed to avoid the crowds. Due to increased customer traffic, do not wait until Oct. 1 - Dec. 31 to file your Property Assessment.
    • Failure to file an Assessment Return with the Property Assessment Division can generate a statutory penalty.
  3. Claim any exemption(s) due you at the same time you file your Assessment Return.
    • You may qualify for an exemption if your primary residence is in Lee County and you are either:
      • permanently and totally disabled
      • 65 or older
    • Please contact this office for information regarding additional homestead exemption entitlement.
    • Additional information on homestead is available below.
  4. Contact the Tax Collection Division to make sure taxes are current.
    • On real property (land & improvements), the buyer can be held liable for any unpaid taxes.
    • The buyer is liable for the entire year's taxes, even if that person bought the property during the year and taxes were prorated with the seller at the time of closing.
    • You are responsible for taxes on all property owned, regardless of how the tax bill is listed.
  5. Mail a copy of the Assessment Return to your mortgage company if it has agreed to pay your taxes.
    • The Property Assessment Division also has a form letter stating estimated taxes.
    • Ask for it if necessary for your mortgage company.
  6. Report any change of address to P.O. Box 999, Opelika, AL 36803.
  7. Property Taxes are due Oct. 1 of each year and become delinquent Jan. 1.
    • Make payment of tax bill to Oline W. Price, Revenue Commissioner.

What to do if you add or remove improvements

The law requires that owners, or their agent, must come to the Revenue Commissioner'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.

Examples of improvements that would not require a reassessment include:

  • re-roofing
  • minor repairs and painting
  • normal maintenance type items

Current Use Exemption

Owners of 5 or more acres of farmland, pastureland or timberland that is producing agricultural products, livestock or wood products may apply for current use exemption.

  • This exemption allows for property to be assessed at less than market value when used only for the purposes specified.
  • Any owner of eligible property must make a formal application to the Revenue Commissioner's Office to claim current use.
  • The current use application may be obtained from the Revenue Commissioner's Office at any time.
    • By law the application must be filed with the Revenue Commissioner's Office no later than December 31, for it to apply in the following tax year.
  • After the owner has been granted current use, they do not have to re-apply for subsequent years.
    • If property ownership is transferred or there is a name change by deed or will, the new owner will have to file an application for current use.
    • If the new owner does not file a new application, his or her taxes will be based on fair market value rather than current use values.

Real Estate Dates Leading Up to the Tax Sale for 2022 Collection Year:

  • All accounts become delinquent on January 1, 2023.
  • Payments after January 1st include:
    • $5.00 delinquent fee
    • 12% annual interest (this is 1% a month).
    • If live in the county and are assessed a garbage fee,
      • there is an additional $15.00 garbage late fee.
    • When decree of sale is generated, additional fees are added.
    • When delinquent properties are advertised in paper prior to the tax sale, advertising costs are added.
  • To avoid property being advertised in the paper, account has to be paid by 4:30 p.m. on March 15th.
    • If paid after it appears the first week, the name will be pulled out for the second or third run if taxes are paid before the subsequent weeks advertising deadline date.
  • No checks on property after January 31st.
    • After this date, only certified funds such as cash, cashier’s check, and money order or online are accepted.
    • Payments may also be made using a debit or credit card.
  • No property tax payments online after April 30th.
  • No property payments are accepted in the Auburn office or Smiths Station office after May 2nd, 2023.
  • The Tax Sale will be held on the first Wednesday in May of each year at the Lee County Courthouse on South 9th Street in Opelika.
  • NOTE: All business personal property must be paid before real property payments can be accepted.

Homestead Exemptions

NOTE: All of the exemptions named below are available on primary residence only. Applicant cannot have homestead on another home anywhere else.

Exemptions for persons over 65 or permanently & totally disabled

Act 48 - Total Exemption

Retired due to total and permanent disability or over 65 meeting income guidelines

1. The taxpayer is either:

a. Age 65 and older and have combined net federal taxable income of the taxpayer and his or her spouse on their latest United States Tax Return of $12,000 or less.

b. Retired because of permanent and total disability and the combined net taxable income of the taxpayer and his or her spouse on their latest United States Tax Return is $12,000 or less.

Proof of the taxpayer being retired because of total and permanent disability may include the receipt of a pension or annuity due to disability from a private company or a state or federal governmental agency; or, the written certification of the taxpayer being retired because of total and permanent disability from two unassociated physicians licensed to practice medicine in Alabama.

  • Based on age or disability status, and net taxable income of the taxpayer and his or her spouse.
  • Totally Exempt
  • Proof of the taxpayer being retired because of permanent and total disability may include the receipt of a pension or annuity due to disability from a private company or a state or federal governmental agency; or, the written certification of the taxpayer being retired because of total and permanent disability from two unassociated physicians licensed to practice medicine in Alabama.
  • Must be occupied by person(s) who name(s) appear(s) on the deed.
  • Annual Federal taxable income may not exceed $12000.00. Includes spouse income.
  • Age, and disability based exemptions must be evidenced by Federal Income Tax Return for the current year or a signed affidavit provided by Revenue Commissioner.
  • Line numbers on Federal Income Tax Return, which are used to determine eligibility, are listed below.

1040A - Line 1040

Act 48 must be verified annually either in person or by mail

Federal Income Tax Return MUST be a copy of the original, signed document, which was mailed to the Internal Revenue Service. Work sheet copies are not allowed.

Act 91 Homestead

  • Age 65 or older, retired due to total and permanent disability or permanently blind.
  • This homestead provides and exemption not to exceed $5,000.00 in assessed value
  • Based on age or disability status, and net ADJUSTED INCOME of the taxpayer and his or her spouse.
  • Total Adjusted Gross Income may not exceed $12000.00.
  • Age, and disability based exemptions must be evidenced by copies of the State of Alabama tax return for the current year or a signed affidavit provided by Revenue Commissioner.
  • Proof of the taxpayer being retired because of permanent and total disability may include the receipt of a pension or annuity due to disability from a private company or a state or federal governmental agency; or, the written certification of the taxpayer being retired because of total and permanent disability from two unassociated physicians licensed to practice medicine in Alabama.
  • Must be occupied by person(s) who name(s) appear(s) on the deed.
  • Line numbers on State of Alabama Tax Return, which are used to determine eligibility, are listed below.
  • There are two Alabama Resident Individual State Income Tax Returns. The $12,000 limitation should be verified from the applicable return as follows:

Form 40A - Total income Line Z

Form 40 - Total adjusted gross income from Line 10

From 40EZ - Income from W2's from Line 3

Act 91B Homestead

  • Exempt only on state portion of property taxes
  • Age 65 or older is only required qualification
  • Must be occupied by person(s) who name(s) appear(s) on the deed

Regular Homestead

  • Based on a 10% assessed value rather than a 20% value
  • Must be occupied by person(s) who name appear(s) on the deed
  • Must live in the house on October 1st of the year claimed
  • Must file between October 1st and December 31st of the year purchased.
  • Must refile claim if any changes are made to deed or changes are made in occupancy of residence.
  • Additions or modifications to any structures located on property must also be reported.

Online Property Tax Information

There are two web sites where real property data for Lee County can be accessed:

Ingenuity, Inc. maintains appraisal and tax payment information online.

Web Site Address: https://www.altags.com/lee_license/ 

Flagship GIS maintains a very extensive map and aerial photo system. Point to point measurements, and the ability to zoom in on a particular parcel are possible. In addition to the map features, current year appraisal values are available. Search options include PPIN, owner name, parcel number, street, subdivision and property value.

Web Site Address: www.alabamagis.com/Lee/

  • Select either Office or Home PC or Mobile Map
  • After selecting an option, there is a disclaimer that must be read and agreed to. Click on GO TO THE MAPS if you agree to the disclaimer or CLOSE to leave the system.
  • If you agreed to the disclaimer, you will see several fields to enter data and a map of Lee County.
  • The best way to learn this extensive web site is to just explore it and try the various options.
  • If searching by PPIN number in Flagship, it must be padded with preceding zeros to make 6 digits. (Example: PPIN number 693 would be 000693)
  • If searching by a Lee Road address in Flagship, the road number must be padded with preceding zeros to make 4 digits and road is abbreviated Rd with no period afterwards (EX: Lee Road 23 would be Lee Rd 0023).