GIS
tax search
Property Taxes


Tax Payment Options
Online Property Tax Map/Appraisal Information
How Taxes are Collected
Adding or Removing Improvements
Steps to Follow When Purchasing Real Property
Exemptions

Tax Payment Options

Taxes are due every October 1 and are delinquent after December 31st.  Payment may be made as follows:

(a) PAY PROPERTY TAX ONLINE HERE. 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. 

(b) You may come to the Revenue Commissioner's Office, located at the St. Clair County Courthouse at 1815 Cogswell Avenue Suite 205  in Pell City or the County Courthouse at 165 5th Ave Suite 200 in Ashville.  Payments can be made in person by cash, check, money order, VISA or Mastercard.

(c) You may pay by mail with check or money order to: Elizabeth Mealer Revenue Commissioner,  P. O. Box 1129, Ashville, AL 35953.


Back to Top

How Taxes are Collected
Property (Ad Valorem) taxes apply to real and/or business personal 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.
  • Real property includes land and improvements (An improvement is anything that adds value to real property such as a house, swimming pool, garage, barn etc).
  • Business personal property refers to items that are used in any business and are movable or not permanently fixed to the land.
  • Taxes are collected one year in "Arrears" - or, as the title of property stood as of October 1 of previous year.
  • Courtesy tax notices are usually mailed before October 1 due date. Should you receive a notice and your Mortgage Company is to pay your tax you should forward the notice to the Mortgage Company.
  • 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.
  • 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 immediately verify parcel ID number and amounts they show as paid. Verify with Revenue Commission office payment being received and posted.
  • If an overpayment was made, a refund will be issued to the original payer of taxes.

Back to Top

Adding or Removing Improvements
The law requires that owners, or their agents, must come to the Revenue Commissioner's Office, no later than December 31st,  to sign a new assessment officially reporting any improvements or any removal of structures or features from their property completed on or before October 1st of that year. Examples of improvements that are assessable would include new 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.


Steps to Follow When Purchasing Real Property

  1. Record your deed in the Probate Office. Many new property owners often rely on the title company, or other representative to properly record their deed. However, the final responsibility is still yours, as the owner, to see that deeds are recorded and assessed. A new deed would require a new assessment.
  2. File an assessment return with the Property Assessment Division of the Revenue Commission Office. Present your recorded deed for assistance in completing your assessment return. Remember to file this assessment promptly after you receive your recorded deed to avoid increased customer traffic that occurs between October 1st - December 31st.  Failure to file an Assessment Return with the Property Assessment Division can generate a penalty.
  3. To claim homestead, property must be owner occupied, single family dwelling, and must be claimed when assessing the property.  You should contact this office at (205) 594-2160 for information regarding additional exemption entitlements. Additional information on property tax exemptions are listed below.
  4. You may contact the Revenue Commissioner's Office to make sure your 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. 
  5. If necessary, the Revenue Commissioner's Office has a form letter that you can provide to your mortgage company stating your estimated taxes.
  6. Report any change of address to St. Clair County Revenue Commissioner,  P. O. Box 1129, Ashville, AL 35953.
  7. Property Taxes are due October 1st of each year and become delinquent January 1st.  Make your tax bill payment to Elizabeth Mealer, Revenue Commissioner

ST. CLAIR COUNTY MILAGE RATE
You tax bill is based on milage rates for the following purposes:

 State General Fund  2.5 Mills
 State Soldier Fund  1 Mill
 State School Fund  3 Mills
 County General Fund  6 Mills
 County Road & Bridge  3 Mills
 School County Wide  4.5 Mills
 School District Tax  3 Mills
 Special School Tax  6 Mills
 Fire & Rescue  2 Mills
 Total State, County & School  31 Mills
 All Cities except  5 Mills
 Leeds  9.2 Mills

The amount of taxes paid is determined by multiplying the appropriate milage 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:

 October 1  Tax Due
 January 1  Tax Delinquent
 March  Citation Fee Added
 April  Advertised for Sale
 May  Tax Sale

Exemptions
A. CURRENT USE:
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.

Back to Top

B. HOMESTEAD EXEMPTIONS
(NOTE: All of the exemptions named below are available on primary residence only. Applicant cannot have homestead on another home anywhere else.)

1. Regular Homestead
•    Based on a 10% assessed value rather than a 20% value
•    Must be occupied by a person whose name appears 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  to tax office.

2. Exemptions for Over 65 OR 100% DISABLED
 
a.) Act 48 Homestead- (Disability)
•    Based on Disability Status of Homeowner
•    Totally Exempt
•    Disability status must be evidenced by a copy of the original letter of award from Social Security or the 100% disability letter from Veterans Administration. Documents must state the month & year that disability began.
•    Must be occupied by person whose name appears on the deed   

Note: Act 48 must be verified annually either in person or by mail or exemption will be removed.

b.) Act 48 Homestead- (Over 65)
•    Based on most recent Federal Income Tax Return
•    Totally Exempt
•    Must be at least 65 years of age
•    Must be occupied by person whose name appears on the deed
•    Annual Federal taxable income must not exceed $12,000.00
•    Age and income based exemptions must be evidenced by Federal Income Tax Return for the current year 

Note: Act 48 must be verified annually either in person or by mail or exemption will be removed.

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. 


 
Back to Top

Should you have additional questions about ad valorem taxes in St. Clair County, please contact our office at (205)814-9541.

© Copyright St. Clair County, 2014
horses