Revenue Commission
 

St. Clair County Revenue Commission

Office Hours 8:00 AM - 5:00 PM Monday - Friday Except State Holidays

Welcome to our Web page. We have tried to give you information and answer your frequently asked questions about the property tax process and the Revenue Commissioner's office. We will be open to improvements and new ideas. Coming soon you will be able to link to mapping and appraisal. We welcome your suggestions. Elizabeth Mealer, Revenue Commissioner.

Information furnished by the St. Clair County Revenue Office is public information data. This data was primarily collected for the purpose of creating a Property Tax File according to Alabama laws. The St. Clair County Revenue Office will not be responsible or liable as to correctness, completeness, validity and/or reliability of information.

St. Clair County and/or the Revenue Commissions office assumes no liability associated with the use or misuse of this information.

The St. Clair County Map Department is now maintaining its tax maps utilizing Geographic Information Systems (GIS) technology. ESRI, inc. is the leading GIS software developer and is what our map system is built upon. Our maps are maintained by utilizing the most recent recorded documents, deeds, subdivision plats and wills.

All of our tax maps are available for sale to the public at either Ashville or Pell City from letter size to full size (31" x 40") in hard copy or digital format. In addition, we have 2003 & 2007 digital orthophotography available for public use on or web mapping system. 

Revenue Business & Personal Property

Business Personal Property is subject to ad valorem tax. Furniture, fixtures, equipment and leased business personal property must be assessed in the Revenue Commissioner's office after October 1, but no later than December 31 each year. After the 3rd Monday in January a 10% penalty and fees will be applied to the tax bill. In order to insure correct reporting and equalization of all businesses the State Department of Revenue has ordered reviews of all business personal property.

Revenue Assessing

Assessment of Property
A taxpayer is required by Alabama Law (Code 40-7-1) to provide a complete list of all property which is owned. The person acquiring property is responsible for reporting to the Revenue Commissioner a complete legal description of the property and claim exemption for which he is eligible. The assessments and bills are based upon ownership and status as of October 1 each year.

When you Buy Property...
The final responsibility is yours, as the new owner, to see that all the necessary steps have been completed. The steps are:

1. Record your deed in Probate Court.
2. Assess the property in the Revenue Commissioner's Office.
3. Claim any exemption due you.
4. Make sure all of this is done no later than December 31 for all property purchased before October 1, in order to receive a bill in your name for next year.
5. If your mortgage company has agreed to pay your property taxes, a copy of the assessment sheet should be mailed to the company. This will give them complete information to request a bill for your property.
6. Report all address changes promptly.

Property Classification
In Alabama property is classified as:

Multiply the appraised value of property by the proper classification to calculate assessed value. Taxes are based on assessed value less exemptions which you qualify for.

Homestead Exemption
A homestead exemption is a reduced tax a property owner may be entitled to if he or she owns a single-family residence and occupies it on the first day of the tax year for which they are applying. There are four types of homestead exemption;

1 . Regular Homestead is available to those who own and occupy single family residences and use this property for no other purpose. The amount of this exemption is $4,000 assessed value for state and $2,000 for county.
2. Exemption 2 is for persons over age 65 or totally and permanently disabled whose adjusted gross income is less than $12,000 annually. This is for all state taxes and up to $5,000 assessed value for county.
3. Exemption 3 is for persons over age 65 or who are totally disabled. This exempts all property taxes on homestead if the taxable income is less than $7,500.00.
4. Exemption 4 is for persons over 65, regardless of income. This exemption is for total state taxes and up to $2,000 assessed value for county. You will need proof of age or total and permanent disability and taxable income. Exemptions should be applied for before December 31 each year.

Current Use
Owners of farmland, pasture land or timberland that produces agriculture products, livestock or wood products for sale may apply for current use. This allows for property to be assessed at less than market value when used only for the purposes listed. Current Use applications may be obtained from the Revenue Commissioner's Office to claim current use. After current use has been granted, the owner does not have to re-apply, however new owners have to file an application or taxes will be based on fair market value. Current Use applications are subject to be verified by the State Land Agent or State Forestry Commission. If you own residential property in a commercial area, be sure to sign for current use.

Abatements
Abatements are available. Owner must first obtain exemption form the governing body of municipality, county or a public industrial authority. These are authorized to grant abatements. After obtaining an abatement, it must be applied for in the Revenue Commission Office.

What to do if you add or remove improvements
The law requires that owner, or their agent, must come in or notify the Revenue Commissioner's Office no later than December 31st to sign a new assessment reporting any improvements made to the property on or before October 1st of that year.

Manufactured Homes
A property owner who owns a manufactured home, not rented or leased is required by law to assess in the Revenue Commission office. The law requires a bill of sale, title (1990 or newer,) and proof that casual sales tax has been paid.

In Alabama the collection of property taxes has been a source of revenue for state and local government for many years. It is a major source of revenue for public education.

Revenue Collecting

St. Clair County Millage Rate

Your tax bill is based on millage rates for the following purposes:

The amount of taxes paid is determined by multiplying the appropriate mileage rate by assessed value less the correct exemptions. If you call the office a clerk will be glad to assist you in calculating taxes. Mileage rates are set by the county commission and other taxing agencies in response to:

1. needs of the county general fund
2. needs of others who receive property tax revenues

A mill is one-tenth of one cent (.001). When all of taxing authorities' mileage request are added together, you can calculate a total tax bill.

TIME TABLE FOR COLLECTING TAXES
Taxes are collected on the following schedule for the year that ended on September 30th:

METHOD OF PAYMENT
1 . Taxes are due every year October 1 and are delinquent after the 31st of December.
2. Payments are made as follows:
a. Come to the Revenue Commissioner's Office and make payment by cash, check or money order.
b. Payments may be paid by mail.
c. Ask your mortgage company to pay your bill.
3. If you purchased property during the year, make sure the taxes are paid. The bill will usually be in the previous owner's name since taxes are assessed for the previous year. You are responsible for taxes on property you own, regardless of how the tax bill may be listed.

COMING SOON: PAY PROPERTY TAX ONLINE

Revenue Forms

Business Personal Property Return Form (PDF)
Current Use Application