Alabama property tax

Start with your county. Published tax dates and rules link to the official source.

Statewide rules

✓ Verified — Last verified October 24, 2026

Penalty statute

Rule 810-4-6-.02 cites Ala. Code 40-5-9: delinquent taxes accrue 12% annual interest until tax sale.

Official source. Statutory. Verified .

Appeal process

A property owner disputing the valuation may submit a written protest to the county Board of Equalization.

Official source. Verified .

Homestead Exemptions

Owners occupying a single-family residence as their primary home on the first day of the tax year may qualify.

Official source. Verified .

Official exemption information

Official exemption information

Official source. Verified .

H-3 (Disabled)

A permanently and totally disabled taxpayer qualifies without an income limit.

Official source. Verified .

Official exemption information

Official exemption information

Official source. Verified .

H-3 (Age 65 and older)

Age 65 or older with combined taxpayer/spouse federal net taxable income of $12,000 or less.

Official source. Verified .

Official exemption information

Official exemption information

Official source. Verified .

Counties and county equivalents

Common questions

How do property tax appeals work in Alabama?

A property owner disputing the valuation may submit a written protest to the county Board of Equalization.

Sources

www.revenue.alabama.gov
Once the tax becomes delinquent it accrues interest at a rate of 12 percent per annum in accordance with §40-5-9, Code of Ala. 1975. The 12 percent per annum interest rate remains in effect until the tax sale.

Verified October 24, 2026

www.revenue.alabama.gov
If you believe your property value is incorrect, you may file a written protest to the County Board of Equalization (BOE).

Verified October 24, 2026

www.revenue.alabama.gov
Homestead Exemptions

Verified October 24, 2026

www.revenue.alabama.gov
owns a single-family residence and occupies it as their primary residence on the first day of the tax year

Verified October 24, 2026

www.revenue.alabama.gov
H-3 (Disabled)

Verified October 24, 2026

www.revenue.alabama.gov
Taxpayer is permanently and totally disabled – exempt from all ad valorem taxes. There is no income limitation.

Verified October 24, 2026

www.revenue.alabama.gov
H-3 (Age 65 and older)

Verified October 24, 2026

www.revenue.alabama.gov
Taxpayers age 65 and older with net taxable income of $12,000 or less on the combined (taxpayer and spouse) Federal Income Tax Return – exempt from all ad valorem taxes.

Verified October 24, 2026