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Dedicated to Serving the People of Madison County


Dear Property Owner:

The purpose of this web site is to provide you with answers to questions we are asked many times during the year. This web site will also acquaint you with Alabama Law concerning property tax.

In Madison County, the responsibility to assess and collect taxes is handled by two offices, a tax assessor and tax collector.  I sincerely hope you will find this information very informative. If by chance your questions are not answered in this booklet, please don't hesitate to call my office at any time. It is indeed a privilege to serve you.


Cliff Mann
Tax Assessor



Property Taxes


When You Buy Property


Property Classifications


Assessment of Property


Homestead Exemption


Ad Valorem Exemption


Madison County Millage Rate


Business Personal Property


Manufactured Homes


Current Use


What To Do If You Add Or Remove Improvements

Appeals Process


Frequently Asked Questions


Tax Assessors Office


Satellite Offices


Mailing Address/Phone Numbers




Property (Ad Valorem) Taxes are taxes on Real and/or Business Personal Property. Ad valorem means "according to value". Real property includes land and improvements (buildings). Business Personal Property refers to furniture, fixtures, tools, and equipment used in the operation of a business. These are items which are removable or not permanently fixed to the land. Airplanes are included whether or not used in a business.



New property owners often rely on their title company,real estate agent or other representative to properly record and assess their property. However, the responsibility is yours, as the owner, to take all of the necessary steps to record and assess your property. The steps are as follows:


1. Record your deed in the Probate Office.

2. Assess the property in the Tax Assessor’s Office and claim any exemptions entitled to you prior to December 31 for property purchased on or before October 1.

3. If the mortgage company has agreed to pay your taxes, mail a copy of your assessment to the mortgage company.

4. Report any change of address promptly to the tax assessor and tax collector.





Code of Alabama 1975 , 40-8-1

In Alabama, property is classified as follows:

Class I Utilities 30%
Class II All Other Property 20%
Class III All agricultural, forest and single-family owner- occupied residential property and historic buildings and sites. 10%
Class IV Motor Vehicles
(Assessed in License Director's Office)

Property taxes are determined by applying the proper millage rates to the assessed value. In order to determine assessed value, multiply the appraised value by the proper classification.



Code of Alabama 1975 , 40-7-1


Each taxpayer is required byAlabama Law (Code 40-7-1) to provide a complete list of all property owned.The person acquiring property is responsible for reporting to the Tax Assessora complete legal description of the property. All assessments are based upon ownership and status as of October 1 of each year.



Code of Alabama 1975,

40-9-19 through 40-9-21.1

A homestead exemption is a tax break a property owner may be entitled to if he or she owns a single-family residence and occupies it as his/her primary residence on October 1 of the tax year for which the property owner is applying. A homestead exemption must be claimed, exemptions are not automatic. If any change is made to your deed, you may need to re-claim your homestead exemption.

If you are sixty-five years or older, you are entitled to an exemption from State property taxes. If you are sixty-five years or older or you are retired due to total and permanent disability, you may also be entitled to additional exemptions based on your income. For more information, please contact the Tax Assessor's Office at (256)532-3350.

Additional exemptions are available to homeowners over age 65 or who are totally and permanently disabled. Must be eligible on October 1 and claimed no later than December 31 and will apply to the following year’s taxes.

Contact the Tax Assessor’s office in the Madison County Courthouse or telephone 256 532-3350 or email taxassess@madisoncountyal.gov.



Code of Alabama 1975


….If on October 1 of any year any exempted property shall become subject to taxation, it shall be the duty of the person or persons who are liable for the tax on such property to notify the tax assessor prior to January 1 of that tax year that the property is no longer subject to the exemption, and the tax assessor shall list the property for taxation….





State Tax

6.5 Mills*

County Tax

11.0 Mills**

City Tax

13.0 Mills

School Tax



58.0 Mills

$5.80for each $100 assessed value

Rural Madison County



State Tax

6.5 Mills* 6.5 Mills*

County Tax

11.0 Mills** 11.0 Mills**

Spec. Vol. Fireman Tax

3.0 Mills

School Tax

16.0 Mills 16.0 Mills


33.5 Mills 36.5 Mills

$3.35or $3.65 for each $100 assessed value



State Tax

6.5 Mills*

County Tax

11.0 Mills**

City Tax

13.0 Mills

School Tax

27.0 Mills



$5.75for each $100 assessed value


State Tax

6.5 Mills*

County Tax


City Tax

7.0 Mills

School Tax

25.0 Mills



$4.95for each $100 assessed value

Municipalities (Gurley,New Hope, OXR)

State Tax

6.5 Mills*

County Tax

11.0 Mills**


7.0 Mills

School Tax

16.0 Mills


40.5 Mills

$4.05 for each $100 assessed value

*Mills included in State Homestead Exemption

**Mills included in County Homestead Exemption




Title 40, Chapter 7, Code of Alabama 1975, as amended, requires that every business report to the county taxing official each year a complete list of all business personal property owned by the taxpayer on October 1 of the tax year. This itemized list should include all fixed assets used in the operation of the business including but not limited to: furniture, fixtures,computers, printers, office equipment, tools, machinery, unlicensed motor vehicles, and vehicle add-on equipment.


A business personal property form may be obtained in the Tax Assessor's Office or from our website.




The Alabama Manufactured Home Act (91-694) was signed into law July 18, 1991. Under the Act, those manufactured homes located on the owner's property and not held for rental or lease will be carried on the real property tax rolls in the Tax Assessor's Office.


Homestead exemption maybe claimed if you own the land and the manufactured home and lived in it as your principal residence on October 1 of the tax year for which you are applying. For more information, please call the Tax Assessor's Office at (256)532-3350.



Code of Alabama 1975,

40-7-25.1 and 40-7-25.2

Owners of farmland, pastureland or timberland may apply for current use valuation of that property, when used only for the purposes specified. Any taxpayer interested must make an application with the county assessing official between October 1 and December 31 of any given year.


After current use has been granted, the owner who made the application does not have to reapply for current use for subsequent years. If the property changes ownership, the new owner will have to file an application for current use or their taxes will be based on fair market value rather than current use value.

If taxable property valued at its current use value is converted to a use not qualified for current use valuation, the property may be subject to a "tax rollback". Contact the Tax Assessor's Office at (256) 532-3350 for additional information.




Code of Alabama 1975,


Alabama law requires that owners, or their agent, must come to the Tax Assessor'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 1 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 reassessment.




Code of Alabama 1975,

40-3-20, 40-3-24, and 40-3-25


If you believe your property value is too high, you may file a written protest with the Madison County Board of Equalization (BOE). Property owners are given 30 days to file an appeal after receiving written notice of change in valuation.

Upon your appeal, you will be contacted by a county appraiser to review your valuation. If, after this review you are still not satisfied with your valuation, a hearing will be set for you to formally meet with the BOE to present information you believe justifies a change in value.

Following this hearing, you will be notified of the decision of the Board of Equalization. Appeals may be made to Circuit Court within 30 days from the date the Board of Equalization notified you of their decision.

In order to preserve your right to carry the appeal to Circuit Court, taxes must be paid by December 31 or a bond filed in CircuitCourt in double the amount of taxes due.




Q: Why does it seem to take so long for the tax bill to reflect the change of ownership from seller to buyer?


A: In Alabama,the tax year is Oct. 1 – Sept. 30 and we pay property taxes a year in ARREARS. Alabama Law provides that the tax bill dueOct. 1 of any given year must be in the name of the owner on record as of the preceding Oct. 1. It can take as long as two years for the buyer to receive a tax bill in his/her name.


Q: If I make an addition to my home or put a new building on my property, when should theAssessor’s Office be notified?


A: By the following Dec. 31. By doing so, you will avoid a 10% penalty imposed by law.


Q: IfI do not believe that the estimated market value of my home is fair, is there anything that I can do?


A: Yes. You can file a written appeal with the Madison County Board ofEqualization (BOE) Madison County Courthouse, Room 121, 100 North Side Square,Huntsville, AL 35801. The deadline for filing a written appeal is the lastMonday in April for all property taxes due the following October 1.

Q: How often will my house be appraised?


A: AlabamaLaw requires that all real estate in each county be appraised at its fair and reasonable market value. The Alabama Department of Revenue has issued aDirective that Madison County will reappraise all property as of October 1, 2004, and annually thereafter.



Madison County Tax Assessor's Office

Madison County Courthouse

100 Northside Square, Huntsville, AL 35801

Fifth Floor

Open 8:30 a.m. - 5:00 p.m. Monday - Friday








Personal Property


Board of Equalization


Satellite Offices

Open 8:30 a.m. - 4:30 p.m. Monday - Friday
Closed for Lunch 12:00 - 12:30


100 Plaza Boulevard
Madison Resource Center


12290 Hwy. 231-431 Meridianville
Flint Crossing Shopping Center, Ste. K


Parkway Place
2801 Memorial Parkway
Parkway Place Mall