Property Tax
Autauga County property tax services are handled through the Revenue Commissioner’s Office and its Citizen Access Portal. Property owners can use the county’s official systems to review real property records, check tax collection information, look for delinquent accounts, review millage rates, learn how assessments and exemptions work, and obtain tax-related forms. The information below explains the annual property tax cycle, the difference between assessment and collection, what to verify before paying, how delinquency affects an account, and what happens when taxes remain unpaid.
Property Tax Responsibilities
The Autauga County Revenue Commissioner is responsible for several functions that affect property taxes. These include assessments, classifications, exemptions, improvements reported on property, collection of property taxes, correction of tax errors, and tax-sale procedures for unpaid property taxes.
These functions are related, but they are not interchangeable. An assessment establishes information used in determining the taxable value of property. Millage rates affect the tax calculation. Collection involves the amount that must actually be paid. A delinquent account involves taxes that were not paid by the required deadline. Property owners should identify which part of the process they need before contacting the office or using an online system.
The county’s Property Tax Citizen Access Portal provides the official collection information for Autauga County. The portal requires JavaScript to operate, so users whose browser blocks scripts may need to enable JavaScript before the application will function.
Annual Property Tax Schedule
Autauga County property taxes are due October 1 each year. The county describes the taxes as being collected one year in arrears, meaning the collection is based on how title to the property stood as of October 1 of the previous year.
This timing can be confusing after a property changes ownership. A tax notice may still reflect the prior owner because that person held title on the relevant October 1 date. When a notice is addressed “In Care of” the current owner, the county states that the previous owner held title as of October 1 of the prior year. The current owner’s name will be listed first on the following year’s notice.
All property taxes must be paid by December 31. Ad valorem taxes become delinquent January 1. Once delinquent, interest accrues at 1% per month, and additional delinquent charges are added after January 1.
Courtesy Tax Notices
Courtesy tax notices are usually mailed before the October 1 due date. The notice is sent to the property owner so the information can be reviewed and verified. Because the notice is described as a courtesy notice, property owners should pay attention to the tax calendar rather than relying only on receiving a mailed notice.
Owners who have a mortgage escrow account should send a copy of the notice to their mortgage company. This is particularly useful when the mortgage company is expected to pay the taxes from escrow.
Midyear Property Purchases
A person who purchases property in the middle of a tax year should review how taxes were handled at closing. The county directs purchasers to contact their closing attorney to determine how the closing addressed the property taxes and who is responsible for payment.
Autauga County states that taxes are not prorated. The total amount of taxes must be received before the account can be posted. This makes it especially important for buyers and sellers to understand the tax arrangements made during a real estate closing rather than assuming the Revenue Commissioner will divide the annual bill between them.
Property Tax Payments
Checks for Autauga County property taxes should be made payable to the Revenue Commissioner. The county also states that the total tax amount must be received before the account can be posted.
A paid receipt can be mailed upon request. To receive one by mail, the taxpayer must send a self-addressed stamped envelope with the payment. Property owners who need a receipt for their records should prepare the envelope before mailing the tax payment.
Before paying, compare the identifying information on the tax notice with the property you intend to pay. This is particularly useful for owners of multiple parcels and for taxpayers whose mortgage companies handle payments.
Mortgage Company Payments
If a mortgage company is responsible for paying the property tax, the owner should provide the mortgage company with a copy of the tax notice when appropriate. If the owner later receives a delinquent notice even though the mortgage company says the taxes were paid, the county provides a specific verification process.
Contact the mortgage company and confirm that it made the tax payment.
Verify the parcel identification number used by the mortgage company.
Confirm the amount the mortgage company shows as paid.
Verify with the Revenue Commissioner’s collection office that the payment was received and posted.
A parcel-number mismatch or an unposted payment should be investigated rather than assuming the delinquent notice is incorrect.
Overpayments and Refunds
If an overpayment is made, the county states that the refund is issued to the original payer of the taxes. This distinction can matter when taxes were paid by a mortgage company, closing party, or another payer rather than directly by the current property owner.
Errors involving the taxes must be corrected through the Revenue Commissioner’s Office. Taxpayers should distinguish a tax error from a payment issue: an incorrect assessment, exemption, classification, or improvement record may require correction of the underlying tax information, while a payment-posting question concerns collection records.
Real Property Record Search
The Autauga County Real Property Search is the official Citizen Access Portal section for searching real property records. The system may return a message that no results were found and suggest modifying the search input or using another search method.
The search application also requires a valid alphanumeric starting character. If a query fails immediately, review the first character and simplify or modify the search input rather than repeatedly submitting the same entry.
Property record searches are useful before reviewing a tax account because the taxpayer can confirm that the property being researched is the intended parcel. This can reduce confusion when similar owner names or property descriptions are involved.
Delinquent Property Search
The Revenue Commissioner provides a separate Delinquent Search for researching delinquent records. Keeping delinquent searches separate from the general real property search helps users distinguish ordinary property information from accounts involving unpaid taxes.
Like the real property search, the delinquent system may ask users to modify their search input or try another search method when no results are returned. A valid alphanumeric starting character is required.
A delinquent search should not be treated as a substitute for confirming the current amount due with the collection system. Interest accrues after delinquency, and additional charges may apply after January 1, so an older tax amount may not represent the amount needed to resolve the account.
How Property Taxes Are Calculated
Autauga County’s assessment information describes three basic factors used in determining property taxes: the assessment rate, the taxation rate for the property’s area, and any qualifying homestead tax credit.
The assessment rate depends on the property classification. The taxation rate is expressed in mills. If the property owner qualifies for a homestead exemption, the applicable credit is deducted from the gross tax.
Property Assessment Classes
The county identifies three property classes and assessment rates:
Class III: Single-family owner-occupied homes or condominiums, along with farm and timber properties, have an assessment rate of 10%.
Class II: Properties not included in Classes I and III, including apartments, commercial and industrial properties, duplexes, triplexes, and quadraplexes, have an assessment rate of 20%.
Class I: Public utilities have an assessment rate of 30%.
The official assessment information page explains these classifications along with assessment requirements, homestead exemptions, current-use provisions, and review procedures.
Millage Rates
Taxation rates are computed in mills, which the county describes as a tenth part of a cent. Rates may also be expressed as dollars per hundred or thousand. Because the applicable rate varies by taxing area, a property owner should use the rate associated with the property’s location rather than assuming every property in the county has the same total millage.
The county’s millage rate chart identifies rates for County District 1, Prattville, Billingsley, County District 2, Millbrook, and Autaugaville. The page also provides a county millage breakdown for state and county portions.
Assessment Filing Requirements
Real estate and personal property are subject to ad valorem taxation unless exempt under Alabama law and must be listed with the Revenue Commissioner as of October 1.
When a person purchases or otherwise acquires property in Autauga County, the assessment must be filed with the Revenue Commissioner on or before December 31 for property purchased or acquired during the previous fiscal year described by the county as September 30 to October 1.
The owner must show proof of an interest in the property before a transfer can be made. The county gives a deed or other ownership documentation as examples of acceptable proof.
Changes Requiring Reassessment
Real property does not have to be reassessed every year when nothing has changed. The owner must report certain changes by December 31, including changes in ownership, mailing address, property description, improvements, or the land itself.
Personal property is handled differently. It must be assessed annually, with assessments made to the Revenue Commissioner between October 1 and December 31.
An assessment return made after December 31 is subject to a $5 delinquent penalty. After the third Monday in January, an additional 10% penalty is added.
Homestead Exemption Rules
Homestead exemption is available to an owner-occupant and is claimed at the time of assessment. The amount and requirements depend on the owner’s circumstances.
Owners Under Age 65
An owner-occupant under age 65 is allowed a homestead exemption on state taxes not exceeding $4,000 of assessed value and on county taxes not exceeding $2,000 of assessed value. The county information states that these exemptions exclude school and municipal taxes.
Older Owner Exemptions
An owner-occupant who is age 65 or older and has income of less than $12,000 may qualify for the county’s described “Special” homestead treatment. The state tax credit applies to all state tax, while the county tax credit is based on the first $5,000 of assessed value. The exemption must be claimed, and proof of age and income is required.
The county also states that an owner-occupant over age 65, or a fully disabled owner-occupant, with net annual taxable income of $12,000 or less is exempt from taxes on the principal residence. This exemption must also be claimed, with proof of age and income required.
The special exemptions described by the county must be filed annually with the Revenue Commissioner. Property owners should therefore avoid assuming that qualification in a previous year automatically carries forward.
Current Use Valuation
Current Use applies only to farm land, pasture land, and timber land under the county information. An application must be filed by December 31 before the tax year for which Current Use is sought.
Because this deadline is tied to the tax year, eligible property owners should distinguish a Current Use application from the later payment of the property tax bill. The application concerns how qualifying property is valued, while tax collection concerns payment of the resulting tax.
Assessment Reviews and Appeals
The Autauga County Board of Equalization is not a full-time board. A person seeking an appointment with the board must submit a written letter containing the person’s name, address, phone number, and parcel identification number.
The letter is placed on file, and an appointment is scheduled when the Board of Equalization goes into session. Taxpayers using this procedure should make sure the parcel identification number corresponds to the property being reviewed.
The Revenue Commissioner’s Office also handles questions concerning homestead exemptions, age-65-or-older exemptions, disability exemptions, other exemptions, property classifications, assessment amounts, and improvements on property.
Property Tax Delinquency
Taxes that are not paid by December 31 become delinquent January 1. Interest then accrues at 1% per month, and additional delinquent charges are added after January 1.
Property owners who discover a delinquency should verify the parcel involved, the payment history, and any mortgage-company payment before assuming the problem is an assessment error. If the tax itself is incorrect because of an assessment or exemption issue, the correction must go through the Revenue Commissioner’s Office.
Tax Sale Procedures
Autauga County conducts annual tax sales for properties with unpaid property taxes. Before the sale, the properties are advertised in the local newspaper identified by the county as the Prattville Progress for three weeks before the sale date.
The tax sale is conducted in the commission chambers as a public outcry auction, usually beginning at 10:00 a.m. on the date specified in the Notice of Sale. Anyone wishing to purchase must appear in person, and the property interest goes to the highest bidder.
The county’s information includes the State of Alabama warning, “Buyers Beware,” regarding the purchase of tax title. A successful bidder does not immediately receive a tax deed.
What the Purchaser Receives
At the time of purchase, the buyer receives a paid receipt. After 10 business days, the purchaser is issued a certificate of purchase. The county specifically distinguishes this certificate from a tax deed.
Purchasers may pay by certified check or cash on the day of the county tax sale.
Owner Redemption Period
During the first three years after the sale, the property owner may redeem the property through the Revenue Commissioner’s Office. At redemption, the principal plus interest is refunded to the purchaser of the tax lien.
The stated interest rate is 12% per year, or 1% per month. Once the property is redeemed, the certificate of sale becomes null and void.
Tax Deed Timing
A tax deed cannot be issued until three years from the date of the tax sale. At that point, the purchaser must surrender the certificate to the Judge of Probate, who issues the tax deed.
Properties that are not purchased at the county sale are returned to the State of Alabama. A person seeking to purchase a tax interest after the property has been sent to the state must apply to the State Department of Revenue Ad Valorem Tax Division. The state then provides the amount necessary to purchase the tax lien and accepts only certified checks for those purchases.
Tax Forms and Documents
The Revenue Commissioner provides an official forms and documents page containing several documents connected with property taxation and tax-lien procedures. Available items include the Homestead Exemption Act, payment instructions and disclaimer documents, instructions for filing a protest, rules of the tax lien auction, and tax lien sale information.
These documents are particularly relevant when a taxpayer is dealing with an exemption, assessment protest, or tax-lien sale rather than an ordinary annual payment.
Common Property Tax Mistakes
Several problems can be avoided by keeping the assessment, property record, and collection processes separate. A payment question should be researched through collection records, while questions about classification, assessment amounts, exemptions, or improvements belong with the Revenue Commissioner’s assessment functions.
Do not assume a mailed courtesy notice is the only indication that taxes are due. The annual due date is October 1, and all taxes must be paid by December 31.
Do not assume a tax notice showing a prior owner means the account is wrong. Ownership on the previous October 1 affects how the notice is issued.
Do not assume taxes will be prorated by the county after a midyear property purchase. The county states that property taxes are not prorated.
Do not assume a mortgage-company payment has posted merely because the lender says it was sent. Verify the parcel identification number, amount, receipt, and posting when a delinquent notice is received.
Do not send a partial amount expecting the account to be posted. The total tax amount must be received before posting.
Do not confuse the real property search with the delinquent search. They are separate Citizen Access Portal functions serving different purposes.
Do not overlook assessment reporting requirements after an ownership, mailing-address, property-description, improvement, or land change.
Do not assume special homestead exemptions continue automatically. The county requires the specified special exemptions to be filed annually.
Revenue Commissioner Contact Options
Taxpayers who need assistance beyond the online systems can communicate with the Revenue Commissioner’s Office in person, by phone, or through the office’s official contact page. The office is open Monday through Friday from 8:00 a.m. to 4:30 p.m.
When contacting the office about a specific parcel, having the parcel identification number available can help distinguish the correct property. For assessment questions, owners should also have relevant ownership or property-change documentation available when applicable. Mortgage-payment questions should include the parcel number and the amount the mortgage company reports as paid.
Property Tax Offices
Autauga County Revenue Commissioner’s Office
135 North Court Street, Suite D, Prattville, AL 36067
334-358-6750
334-358-6772
334-358-6775
Autauga County Board of Equalization
135 North Court Street, Suite D, Prattville, AL 36067
Property Tax FAQs
Why is the county tax portal showing a blank page?
Autauga County’s Citizen Access Portal states that JavaScript must be enabled for the application to run. If a property tax page loads without its search fields, account information, or other interactive features, check whether JavaScript is disabled by the browser, a privacy extension, or a security setting. After allowing JavaScript for the county portal, reload the page. This requirement applies to the portal’s tax collection, property search, delinquent search, assessment, millage, and other interactive sections.
Where can I find official payment or protest instructions?
The Revenue Commissioner provides downloadable county documents through the official Forms & Documents page. Taxpayers can find GovEase payment instructions and a payment disclaimer there, along with instructions for filing a protest. The same page also includes the county’s tax lien auction rules and tax lien sale information. Using the document that matches the specific issue is important because ordinary payment instructions, an assessment protest, and participation in a tax lien sale involve different procedures.
How do I check the taxing area tied to a property?
The official millage rate chart separates County District 1, County District 2, Prattville, Billingsley, Millbrook, and Autaugaville and displays a municipal code, municipal rate when applicable, total rate, rate factor, and amount per hundred. This can help taxpayers distinguish properties located inside a listed municipality from properties assigned to a county district. When reviewing a tax calculation, use the taxing area connected with the parcel rather than selecting a rate based only on the mailing city shown in an address.