EXEMPTIONS
No. 1. Regular Homestead, exempt an all state
taxes up to
$4,000.00 in
assessed value and up to $2,000.00 of assessed value of all
county tax
(except
for county school taxes). This must be a single family
owner occupied
dwelling
used exclusively for residential purposes.
No. 2. Must be 65 years of age or older and have an
annual adjusted
gross
income of $12,000.00 or more as shown on taxpayer's State
income tax
return. Exempt on all state taxes up to 160 acres of land
regardless of
value
(no $4,000.00 limit). Exempt on all county taxes up to
$2,000.00 of
assessed
value. No exemption on school taxes and municipal taxes.
This must be
a single
family owner occupied used exclusively for residential
purposes.
No. 3. Must be 65 years of age or older and have an
annual adjusted
gross
income of less than $12,000.00 as shown on taxpayer's
State
income tax
return or
retired due to permanent and total disability or blind
regardless of
age. Exemption on all state taxes and up to 160 acres of
land. Exempt
up to
$5,000.00 of assessed value of countywide and school
district taxes.
(Not exempt on
municipal taxes). This must be a single family owner
occupied used
exclusively
for residential purposes.
No. 4. Total exemption for persons 65 years of
age or older
having
taxable
income of under $7,500.00 as shown on Federal income
tax return
and up to
160
acres of land. Exemption also applies to persons under 65
years of age
who are
totally disabled having an income under $7,500.00. This is
joint income
of
husband and wife.
OVER AGE 65 EXEMPTIONS SHOULD BE APPLIED FOR EACH YEAR.
CURRENT
INCOME TAX
RETURNS MUST BE PRESENTED TO PROVE INCOME. DISABILITY
EXEMPTIONS
SHOULD
PRESENT
WRITTEN CERTIFICATION OF SUCH DISABILITY BY ANY TWO
LICENSED PHYSICIANS.
Motor Vehicle Tags
Motor vehicle tags are now purchased in the one stop Tag
Office. For
more
information call (251) 867-0307.
Where to Apply for exemptions:
Tax Assessor's Office
When to Apply for exemptions:
Before December 31st of Each Calendar Year
Renew:
"Reclaim Forms" Will Be Mailed
Annually, You
Have Until December 31 to Return Them
Available Exemptions:
- All Governmental Property
- Cemeteries
- All Property Used Exclusively for Religious
Worship
- Property Used Exclusively for Hospital
Purposes,
Which have Wards for Charity
- American Legion or Veterans of Foreign Wars
or
Disabled American Veterans
- Property of Literacy & Scientific
Institutions
- Libraries not of a Professional
Character
- Property of Deaf Mutes & Insane
Persons
- Property of all Incompentent Veterans
- Property Owned by the Benevolent &
Protective
Order of Elks
- Fraternal Order of Police, Fraternal Order
of
Eagles or Loyal Order of Moose
- All HUD 202 Property
- Active Military that Do Not Claim an
Alabama
Homestead Are Exempt for Manufactured
Mobile
Homes
- "Industrial" Property that is
Purchased
with Industrial Development Bonds
Monies
- "Medical" Property Owned by the
Medical
Clinic Board
- YMCA Property
See Alabama Code 40-9-1 for a Complete
Listing
It is the responsibility of the property
owner
to apply for any exemptions for which they may
qualify.
Real property is defined by statue and is
synonymous
with REAL ESTATE. Real Estate is the
physical
land and appurtenances attached to the land, i.e.,
structures. (RESIDENTIAL and
COMMERCIAL)
The assessment process plays an important role
in
local government. Equitable assessments assure
property
owners that they are asked to pay only their fair
share of
the cost of operating libraries, schools, police
protection, and other necessary governmental
services.
Alabama statues require that Reappraisal
Department to
maintain all real estate values. Staff appraisers
visit
properties when new to measure and inventory
construction
components. Staff appraisers also review for
changes
based on an application of a building permit,
recent
sales, at taxpayer request, etc.
Purpose of Appraisals:
The purpose of the appraisal is to estimate the
fair market value of the real estate for
administering ad valorem tax burden fairly
and
equitably. The effective date of appraisal
by
statue is October 1st of each calendar
year.
Definition of Market Value:
"Market Value" is defined as the most
probable price, expressed in terms of
money, that
a property would bring in a competitive and
open
market under all conditions requisite to a
fair
sale, the buyer and seller each acting
prudently
and knowledgeably, and assuming the price
is not
affected by an undue stimulus.
Analysis of Market Values:
Once market values have been calculated based
on
information gathered by the property
appraiser,
the values are analyzed to determine how
accurate
and equitable they are. The property
appraiser
does not create market value. The buying
and
selling of property by the general public
establishes the value of property in the
real
estate marketplace.
A comparison of assessments to sale prices is
performed to determine ratios, which are then used
to
measure the levels and uniformity of assessments.
Sales
ratios studies by neighborhood, type of property,
and
other characteristics are performed on a regular
basis to
assure uniformity in values.
Sales File:
The county has an inventory of sales that have
occured and the latest are stored in a CAMA
(Computer Assisted Mass Appraisal)
database. The
data is collected on an ongoing basis.
Notice of Valuation:
The Tax Assessor is required by law to notify
the
property owner every four years of their
property
value. If your property value changes in
the
interim years you will also receive
notification.
Notification will be mailed to the owner of
record.
Remember:
Real property taxes are billed October 1st of
each
calendar year. Taxes can be paid between
October
1st and December 31st of each calendar
without
penalty. Taxes become delinquent after
December
31st. Any unpaid taxes are assessed fees
and
interest per month beginning in January of
each
calendar year. All unpaid property is sold
at
auction in May to the highest bidder. The
property is sold with a three year
"right of
Redemption". Personal property has no
right
of redemption.
Personal
Property
Title 40, Code of Alabama, 1975 Chapter
7,
requires all business personal property to be
reported to
the local taxing official in each county
annually.
Business personal property is all furniture,
fixtures,
and equipment used in the operation of all
businesses,
corporations, and partnerships.
Each year a "Business Personal Property
Return" is mailed to all businesses in the
County.
this return must be filed with the Escambia County
Appraisal Department between October 1 and December
31 of
each calendar year. The Tax Assessor has the
authority to
allow reporting through the 3rd Monday in January.
After
the 3rd Monday in January the return is delinquent
and a
10% penalty will be added to the assessed value of
your
business personal account. There are no provisions
for
extensions.
Each year in September a Business Personal
Property
Return is mailed to the business owner, you have
until
December 31st to complete and return it.
Current Use
Exemption
Application for "current use"
valuation of
Class III property must be filed by the property
owner
with the County Tax Assessor between October 1 and
January 1 in any taxable year. The application form
will
include a description of the property as well as
the
"use" (row crop, pasture, timber, etc.)
of the
property.
Application for "current use" is
obtained by
contacting the Escambia County Appraisal
Department.
Value Determination:
the State Department of Revenue, Ad Valorem
Division,
will determine the "current use" values
each
year for soil group. These values are applicable to
the
entire State of Alabama.
Conversion (a.k.a. Recapture):
If any property for which a "current
use"
valuation has been approved is converted to any use
other
than that for which the application was filed, the
Tax
Assessor shall revalue the property according to
current
market value as provided by Code of Alabama
1975,
Section 40-7-25.3. The Tax Assessor shall
then
base his appraisal on the then current market value
assessing such property accordingly for purpose of
collecting any additional taxes due thereon. After
conversion, taxes will be due based on the sales
price or
the fair and reasonable market value of such
property at
the time of its conversion, whichever is greater,
for the
preceding three (3) ad valorem tax years.
Manufactured
Mobile Homes
Ad Valorem Taxation:
All manufactured mobile homes which are
owner-occupied and located on the owners
land are
taxed with the real estate. Each year,
after your
property taxes have been paid, the Tax
collector's office will mail the property
owner a
decal which is required by law to be
displayed on
the manufactured mobile home. Tax bills go
out
October 1st of each year and you have until
December 31st to pay without assessment of
fees
and penalties.
Registration:
Manufactured mobile homes that are not
owner-occupied are required to be
registered.
Registration of mobile homes can be done by
mail
or in person at the Tax Collector's Office.
Renewals are mailed each year on October
1st and
you have until November 30th to pay your
annual
registration fee without assessment of fees
and
penalties. Once your registration fee is
paid the
Tax Collector will mail you a decal which
must be
displayed on your mobile home.
Valuation
Appeals
Each calendar year, sometime in June, July, or
August,
the Escambia County Appraisal Department will send
a
"Valuation Notice" to the property owner
of
record. By law, the property owner is to be
notified every
four (4) years regardless of any changes to his
property's value. In the interim years, a
"Valuation
Notice" will only be mailed to those
properties who
experienced some type of change from the prior tax
year.
Once you have received your "Valuation
Notice" you have ten days from the date of
mailing
to contact the Escambia County Appraisal Department
at
the telephone number provided on your
"Valuation
Notice". When you telephone the Appraisal
Department, you will be talking with a knowledge
appraiser regarding your property. If the appraiser
cannot satisfy your question via the telephone, and
"informal appeal" hearing will be
scheduled for
a face-to-face meeting with a qualified
appraiser.
If you are still unsatisfied with the results of
your
appeal you may apply to be heard by the Board of
Equalization. The Board of Equalization will
schedule you
a hearing date to come and present your argument.
If no
satisfaction is gained at this level you have the
legal
right to appeal to the Circuit Court within 30 days
after
final notification from the Board of Equalization.
(Title
40 Chapter 7, Code Of Alabama, 1975)
