are due every October 1 and are delinquent after December 31st.
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
You may pay by mail with check or money order to:
W. Price, ACTA
County Revenue Commissioner
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, or debit card. A transaction fee of 1.9% plus $.30
will be applied. This is not a fee charged by the Revenue Commissioner's
Office, it is charged by PayPal as a convenience fee.
pay your property taxes online, click here!
(AD VALOREM) TAXES ARE TAXED ON REAL AND/OR BUSINESS PERSONAL
property includes land and improvements (An improvement is anything that adds
value to real property such as a house, swimming pool, chicken house, barn
personal property refers to items which are used in any business and are
movable or not permanently fixed to the land.
are collected retroactively- or, as the title of property stood on of October
1 of previous year.
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.
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.
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
- If an overpayment was made the refund is to the original payer of taxes.
TO DO IF YOU ADD OR REMOVE IMPROVEMENTS
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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WHAT TO DO WHEN YOU BUY REAL PROPERTY
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
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.
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.
any exemption(s) due you at the same time you file your Assessment
and totally disabled
if you are 65 or older
your primary residence is in LeeCounty,
contact this office for information regarding additional homestead exemption
entitlement. Additional information on homestead is available
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.
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
any change of address to P.O. Box 999, Opelika,
Property Taxes are due Oct. 1 of each year and become delinquent Jan. 1. Make
payment of tax bill to Oline W. Price, Revenue
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.
Estate Dates Leading Up to the Tax Sale for 2012 Collection Year:
All accounts become delinquent on January 1, 2013. Payments
after this date will be charged late charges.
Payments after January 1st- $5.00 delinquent fee, plus
12% annual interest (this is 1% a month). If live in the county and 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
To avoid property advertised in the paper, account has to be paid
by 4:30 p.m. on March 6th. 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 personal 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
No property tax payments online after April 24th.
No property payments are to be made in the Auburn or Smiths
Station Offices after April 30th.
The Tax Sale will be held at 10:00 AM on May 1st in
the Commissioner Chambers 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.
of the exemptions named below are available on primary residence
only. Applicant cannot have homestead on another home anywhere
on a 10% assessed value rather than a 20% value
be occupied by person(s) who name appear(s) on the deed
live in the house on October 1st of the year claimed
file before December 31st of the year purchased
refile claim if any changes are made to deed or changes are made in occupancy
or modifications to any structures located on property must also be reported
FOR PERSONS OVER 65 OR PERMENANTLY & TOTALLY DISABLED
the Alabama Legislature passed Act 2012-313 which becomes effective for ad
valorem tax assessments as of October 1,2012 for ad valorem taxes to be
collected beginning October 1,2013. This law changes the qualifications for
receiving homestead exemptions for taxpayers age 65 and older; or, who are
retired because of permanent and total disability. In response to this law
change, each taxpayer that has previously been approved for a homestead
exemption because they met the income equirements and were either age 65 or
older, or were permanently and totally disabled, must now recertify their
qualifications to continue to receive this homestead exemption. The new
requirements approved by ACT 2012-313 are listed
1. The taxpayer is
a. Age 65 and older and have combined net
taxable income ofthe taxpayer and his or her spouse on their latest United
States Tax Return of$12,000 or less.
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.
1) 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 physicians licensed to
practice medicine in Alabama.
Failure to respond to this exemption
recertification request by December 31, 2012 may result in the taxpayer losing
their total homestead exemption for the assessment period beginning October
1,2012 for ad valorem taxes to be collected beginning October 1,2013.
48 Homestead- (Disability or Over 65 Meeting Income
on age or disability status, and household income of homeowner
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 physicians licensed to practice medicine in
be occupied by person(s) who name(s) appear(s) on the deed.
Federal taxable income may not exceed $12000.00. Includes spouse
and disability based exemptions must be evidenced by Federal Income Tax Return
for the current year or a signed affidavit provided by Revenue Commissioner.
numbers on Federal Income Tax Return, which are used to determine eligibility,
are listed below.
48 must be verified annually either in person or by mail
on 2010 Federal Income Tax Return for 2012 Property Tax Bill
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
- Line 43
1040A - Line
- Line 6
BACK TO TOP
91B Homestead- (Over 65)
only on state portion of property taxes
65 or older is only required qualification
be occupied by person(s) who name(s) appear(s) on the deed
are two different web sites that real property data for Lee County can be
maintains appraisal information that is current as of the previous October 1st.
Property tax payments are maintained more frequently.
on Lee County, Alabama (Be careful, there is a Lee County, Mississippi
have two search options: property tax info or appraisal info.
options include name, address, parcel, or PPIN.
data in more than search field will not return a correct data
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
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,
- If searching
by a Lee Road address in Flagship or Delta, the road number must be padded
with preceding zeros to make 4 digits.
Lee Rd 23 would be Lee Rd 0023). When searching by Lee Road address, road is
abbreviated Rd with no period afterwards.
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
must use Internet Explorer to access the GIS web site.
time you access the site, you will be taken to the main Flagship GIS
on "View Our Client Sites".
for Alabama counties, and click on "Lee County Public Website".
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.
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
you agreed to the disclaimer, you will see several fields to enter data and a
map of Lee County.
best way to learn this extensive web site is to just explore it and try the
searching by PPIN number in Flagship, it must be padded with
zeros to make 6 digits.
PPIN number 693 would be 000693)
searching by a Lee Road address in Flagship or Delta, the road number must be
padded with preceding zeros to make 4 digits.
Lee Rd 23 would be Lee Rd 0023). When searching by Lee Road address, road is
abbreviated Rd with no period afterwards.