Oline Price
image
Taxes are due every October 1 and are delinquent after December 31st.

REAL PROPERTY

 

Taxesare due every October 1 and are delinquent after December 31st.

 

Payment may be made as follows:

(a) You may come to the Revenue Commissioner's Office at the courthouse and make payment in person by cash, check, or money order.

 

(b) 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

 

(c) 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 gives you the opportunity to pay your taxes securely using either your PayPal account, credit card, a debit card or E check.  A 3% convenience fee will be applied.  This is not a fee charged by the Revenue Commissioner's Office, it is charged by PayPal as a convenience fee. An E check payment through PayPal is .007 % up to a maximum of $5.00.

To pay your property taxes online, click here!

 

BACK TO TOP

 

PROPERTY (AD VALOREM) TAXES ARE TAXED 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 a house, 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 October 1 due date. Notices are mailed to the property owner so that all information can be verified. Owner needs 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 taxes and you receive a delinquent notice.  Contact mortgage company; verify parcel ID number and amounts they show as paid. Verify with collection office payment being received and posted.
  • Refunds - If an overpayment was made the refund is to the original payer of taxes.

 

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 I 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 a reassessment

 

BACK TO TOP

 

WHAT TO DO WHEN YOU BUY REAL PROPERTY

Step 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.

Step 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 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.

Claim any exemption(s) due you at the same time you file your Assessment Return.

If you are:

  • permanently and totally disabled
  • or if you are 65 or older
  • and your primary residence is in Lee County,

Please contact this office for information regarding additional homestead exemption entitlement. Additional information on homestead is available below.

Step 3. 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.

Step 4. 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.

Step 5. Report any change of address to P.O. Box 999, Opelika, AL 36803.

Step 6. 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.

BACK TO TOP

 

CURRENT USE

 

Owners of 5 acres or more 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 if he or she wishes to claim current use. The current use applications may be obtained from the Revenue Commissioner's Office at any time of the year, but under the law they must be filed with the Revenue Commissioner's Office no later than December 31, for it to apply in the following tax year. After current use has been granted, the owner who made application for current use does not have to re-apply for subsequent years. However, if the property ownership is transferred or the name has been changed by deed or will, the new owner will have to file an application for current use or his or her taxes will be based on fair market value rather than current use values.

 

BACK TO TOP

 

Real Estate Dates Leading Up to the Tax Sale for 2009:

 

  1. All accounts will be delinquent on January 1, 2010.  Payments after this date will be charged late charges.
  2. Payments after January 1st.  $5.00 delinquent fee, 12% annual interest (this is 1% a month) and if live in the county and have to pay a garbage fee, there is an assessed $15.00 late fee on the garbage fee.  When the decree of sale is generated, there are additional fees added and when the ads go to the paper there are additional fees added.
  3. No partial payments after December 14, 2008.  Any accounts with partial payments on them after this date will be unsold and the money sent back.  Late fees will be added to the balance on any accounts not paid in full by January 1st.
  4. To avoid name appearing in the paper their account has to be paid by 12:00 p.m. on March 17th.  If the 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 pickup date.
  5. No checks on property after February 1st.  At that point, cash, cashiers check, or money order only.  The exception to this rule will be attorneys checks and mortgage company checks.
  6. No property payments are to be made in Smith Station Office after May 4th.  The customer will need to come to the main office if the property sells to redeem it within the 5-day grace period.
  7. The Tax Sale is at 10:00 AM on May 5th  in the Commissioners Chambers at the Lee County Courthouse

 

 

HOMESTEAD EXEMPTIONS

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

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 before 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

 

EXEMPTIONS FOR PERSONS OVER 65 &/OR 100% DISABLED 

 

Act 48 Homestead- (Disability)

 

  • Based on Disability Status of Homeowner
  • Totally Exempt
  • Disability status must be evidenced by at least 2 medical documents explaining nature of disability OR a copy of the original letter of award from Social Security or the Veterans Administration. Documents must state the month & year that disability began.
  • Must be occupied by person(s) who name(s) appear(s) on the deed

 

Notes: 

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

 

 

Act 48 Homestead- (Over 65)

 

Based on 2006 Federal Income Tax Return for 2008 Property Tax Bill

 

  • Totally Exempt
  • Must be at least 65 years of age
  • Must be occupied by person(s) who name(s) appear(s) on the deed
  • Annual Federal taxable income may not exceed $7500.00
  • Age and income based exemptions must be evidenced by Federal Income Tax Return for the current year or a signed affidavit provided by Tax Assessor
  • Line numbers on Federal Income Tax Return, which are used to determine eligibility, are listed below:

 

1040 - Line 43

                 1040A - Line 27                

 1040EZ - Line  6

 

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

Note: 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.

 

BACK TO TOP 

 

 

Act 91 Homestead- (Over 65)

 

Based on 2006 State Income Tax Return for 2008 Property Tax Bill

 

  • Must be age 65
  • Homestead exemption on all State and County taxes up to $5000.00 in assessed value.
  • Income limit increased to $12000.00 adjusted gross income on State of Alabama Income Tax Return
  • Line number on Alabama Income Tax Return, which are used to determine eligibility, are listed below:

Form 40: Line 11

Form 40A: Line 8

 

          Note:    State Income Tax Return MUST be a copy of the original, signed document which was mailed to the Department of Revenue. Work sheet copies are not allowed.

 

 

Act 91B Homestead- (Over 65)

         

  • 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

 

 BACK TO TOP 

 

ONLINE PROPERTY INFORMATION

 

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

 

Delta Computer Systems maintains appraisal information that is current as of the previous October 1st. Property tax payments are maintained more frequently.

 

Web Site Address:

www.deltacomputersystems.com/search.html

  • Click on Lee County, Alabama (Be careful, there is a Lee County, Mississippi listed)
  • You have two search options: property tax info or appraisal info.
  • Search options include name, address, parcel, or PPIN.
  • Entering data in more than search field will not return a correct data listing.
  • You will be presented with a list of properties to choose from. Each one is a link that will pull up detailed info on that parcel. Detailed information on all improvements, including year built, square footage, etc is available.
  • The property tax option is very similar to the appraisal option. You will be able to view the taxes for the current payment year plus a brief legal description, value, etc.

 

BACK TO TOP

 

Flagship GIS

 

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.leecountymaps.com

  • First time you access the site, you will be taken to the main Flagship GIS page.
  • Click on "View Our Client Sites".
  • Look for Alabama counties, and click on "Lee County Public Website".
  • You must have Internet Explorer browser installed to use the web site. In addition, there is a map viewing program (Autodesk Mapguide) that must be installed. There are links to these programs on the first page of the Lee County site. Follow on screen instructions to install these programs.
  • After these programs are installed, 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. 

 

NOTES: 

 

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 or Delta, the road number must be padded with preceding zeros to make 4 digits.

 

(EX: Lee Rd 23 would be Lee Rd 0023). When searching by Lee Road address, road is abbreviated Rd with no period afterwards.