REAL PROPERTY
Taxes are 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!
PROPERTY (AD VALOREM) TAXES ARE TAXED ON REAL AND/OR BUSINESS PERSONAL PROPERTY
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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).
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Business personal property refers to items which are used in any business and are movable or not permanently fixed to the land.
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Taxes are collected retroactively- or, as the title of property stood on of October 1 of previous year.
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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.
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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.
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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.
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Refunds - If an overpayment was made the refund is to the original payer of taxes.
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
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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:
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permanently and totally disabled
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or if you are 65 or older
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and your primary residence is in LeeCounty,
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.
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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.
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.
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
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.
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.