Skip to Content
Lee County Revenue, Alabama

Property Tax

Property Tax Divisions

Mapping Division Appraisal Division Assessing Division Collections Division

What is Ad Valorem?

Ad valorem means “according to value.” Property taxes are based on the value of property and directly fund essential local government services.

The Property Tax Lifecycle

1. Mapping

The process begins here, maintaining accurate property records and maps.

2. Appraisal

Determines the official market value of the property.

3. Assessing

Applies appropriate assessment ratios, exemptions, and classifications to calculate assessed value and taxes due.

4. Collections

Responsible for collecting property taxes based on assessed values and applicable tax rates.

These four divisions work collectively to maintain accurate property records and ensure property taxes are fairly assessed and collected in accordance with the Code of Alabama 1975.