Property Tax

This article explains how Autauga County AL Property Tax works—what “ad valorem” means, when taxes are due, how assessments and exemptions operate, what to do if you disagree with your value, and what happens if a bill goes unpaid. You’ll also find practical guidance on homestead filings, senior renewals, delinquency timelines, and tax sales, with clear references to county portals and offices so you can take action quickly.

Grasp how Autauga County property taxation actually works

Ad valorem property tax is the primary local tax on real estate and certain personal property in Autauga County. “Ad valorem” simply means taxes are based on value. In Autauga County, all real and personal property not exempt under the Alabama Constitution and laws must be listed with the Revenue Commissioner as of October 1 each year. That “as-of” date anchors the entire tax year: the name on title on October 1 of the prior year is the owner of record for the coming tax cycle, and the assessed value used for your bill is rooted in market conditions as of that date.

Unlike sales or use taxes, property taxes here are billed and collected in arrears. Taxes become due October 1 for the previous tax year and must be paid in full by December 31. On January 1, unpaid ad valorem taxes are delinquent, interest begins to accrue at 1% per month, and additional delinquency costs can be added after January 1. The county typically mails courtesy notices before October 1; however, whether you receive a notice or not, taxes remain due on time because liability follows the property.

The annual cycle at a glance: dates that drive every bill

October 1 (start of tax year): Ownership and property status are fixed for assessment. This is the valuation date that underpins the next bill; taxes are due the following October 1.

October 1 – December 31: The payment window. Bills must be paid in full; partial payments aren’t posted.

January 1: Ad valorem taxes become delinquent. Interest: 1% per month. Other statutory charges may apply.

October 1 – December 31 (assessments): New property you acquired during the preceding fiscal year must be assessed with the Revenue Commissioner by December 31. Personal property must be assessed every year. Late assessment filing triggers a $5 penalty, and after the third Monday in January an additional 10% penalty applies.

Where, when, and how to pay—plus practical billing tips

Office hours and location: The Revenue Commissioner’s office is open Monday–Friday, 8:00 a.m.–4:30 p.m. at 135 North Court Street, Suite D, Prattville, AL 36067.

How to remit: Make checks payable to the Revenue Commissioner. Receipts will be mailed if you include a self-addressed, stamped envelope with your payment.

Escrow and mortgage companies: If your taxes are escrowed, forward your courtesy bill to your mortgage company and confirm they have the correct parcel ID and amount. If a delinquent notice arrives even though your lender paid, verify the payment date, parcel number, and amount with both your lender and the collection office—errors must be corrected through the Revenue Commissioner’s office.

Payment reference: For everything from due dates to methods of payment and refunds, review the county’s Collection Information page, which consolidates the rules and timelines into one place. Visit Collection Information.

Calculate your Autauga County AL Property Tax with confidence

Your tax bill is the product of three inputs:

Assessment rate (classification): Alabama law assigns property to classes with set assessment ratios—these are fractions of market value, not the millage.
Class III (10%): Single-family, owner-occupied homes/condominiums and farm & timber properties.
Class II (20%): All other property not in Class I or III, including apartments, commercial and industrial, and residential duplex/tri/quad units.
Class I (30%): Public utilities.

Millage (tax rate): Local rates are expressed in mills (1/10 of a cent). Your tax district’s millage is applied to the assessed value. Rates vary by school district, municipality, and other local jurisdictions. To see the current district rates, consult Millage Rates.

Exemptions or credits: If you qualify for a homestead exemption or other authorized credit, it reduces the gross tax.

Assessment classes and what they mean to homeowners and businesses

Owner-occupied residences and farms (Class III): Only 10% of market value is subject to the millage. A $200,000 homestead assessed at 10% yields a $20,000 assessed value before any credit.

Commercial, rental, and industrial (Class II): These properties are assessed at 20%. A $500,000 commercial building has a $100,000 assessed value before exemptions.

Utilities (Class I): Specialized class assessed at 30% of value.

Keep in mind: class is based on use and occupancy, not just property type. Owner-occupancy is central for the homestead classification and credits available to households.

Homestead exemptions that lower a qualifying homeowner’s bill

Homestead is claimed at the time of assessment and must be filed annually for the “special” categories. The baseline and special provisions available in Autauga County include:

Standard homestead (under age 65): Credit on state taxes up to $4,000 of assessed value and on county taxes up to $2,000 of assessed value, excluding school and municipal levies.

Homestead “Special” (age 65+, income under $12,000): All state tax on the homestead is credited; county credit is applied to the first $5,000 of assessed value. Documentation of age and income is required.

Age 65+ or fully disabled with net annual taxable income ≤ $12,000: Full exemption from ad valorem taxes on the principal residence when claimed with proof of eligibility.

The county enables online filing and guidance. To start or learn what proof is needed, use File Homestead Exemption.

“Current Use” valuation for farm, pasture, and timber land

Owners of qualifying agricultural or timber property may reduce taxable value by electing Current Use. Apply by December 31 prior to the tax year. Current Use recognizes agricultural productivity rather than market development value, which can be a significant savings for working lands.

Assessments, ownership changes, and filings: what new owners must do

When you purchase or acquire property, you must file your assessment with the Revenue Commissioner on or before December 31 for property acquired during the prior fiscal year (September 30–October 1). Bring evidence of ownership, such as a recorded deed or other proof of interest. In Autauga County, real property isn’t automatically re-assessed annually unless there’s a change (ownership, mailing address, legal description) or a physical change to land or improvements. Personal property, however, must be assessed every year.

“In care of” tax notice: If you receive a notice addressed “in care of” you, the previous owner held title as of October 1 of the prior year; you’ll appear first on the next year’s notice.

Mid-year purchase: Taxes aren’t pro-rated by the county. If you purchased mid-year, consult your closing attorney to confirm how the settlement addressed the current year tax liability.

Posting and refunds: The total tax due must be received before an account is posted. Overpayments are refunded to the original payer.

For assessment steps, exemptions, business personal property forms, and procedural details, start at Assessment Information.

Appeal your value and protect your rights if you disagree

You have the right to review and challenge your property’s market value. In Autauga County, the Board of Equalization (BOE) is not a full-time board; sessions are scheduled and appointments are required.

Requesting an appointment: Write a letter that includes your name, mailing address, phone number, and parcel identification number. Mail it to: Autauga County Board of Equalization, 135 North Court Street, Suite D, Prattville, Alabama 36067. Your request will be placed on file and scheduled when the Board convenes.

Filing an appeal: The county provides a streamlined entry point to initiate or track an appeal. Use BOE Appeal to begin the process for the correct property type (real property or business personal property).

Practical tip: Build your file. Provide sales evidence from your neighborhood within the county’s valuation period, photographs of physical conditions that materially affect value, and documentation for any income-based valuation arguments if it’s an income property. Be sure your parcel ID and owner of record match the assessment roll as of October 1.

Delinquency, interest, and tax sale: what happens if you miss the deadline

If taxes remain unpaid on January 1, they’re delinquent, and interest accrues at 1% per month. Additional delinquent charges can be added after January 1 under Alabama law. If a mortgage servicer was supposed to pay, immediately contact the servicer with your parcel ID and payment confirmation; then verify posting with the county’s collection office. If there’s an overpayment or misposting, the Revenue Commissioner’s office is the only place that can correct the tax account, and any refund goes to the payer of record.

How the Autauga County tax sale works—step by step

Autauga County conducts an annual tax sale for any properties with unpaid ad valorem taxes:

Public notice: Properties are advertised in the local newspaper for three consecutive weeks prior to the sale date, with a published Notice of Sale.

Public auction: The sale is held in the Commission Chambers via public outcry, typically beginning at 10:00 a.m. on the date specified in the notice.

Who can bid and how you pay: You must appear in person to bid; property interests go to the highest bidder. If you purchase, you must pay by certified check or cash on the day of sale.

Certificate first, not a deed: You receive a paid receipt at purchase and, after ten business days, a certificate of purchase. This is not a tax deed.

Owner’s right to redeem: The owner can redeem the property at any time within three (3) years by paying the statutory redemption amount to the Revenue Commissioner—principal plus interest, which is currently 12% per year (1% per month) refunded to the purchaser. Upon redemption, your certificate becomes null and void.

Tax deed after three years: After the third anniversary of the tax sale, the purchaser can surrender the certificate to the Judge of Probate to obtain a tax deed.

State-held liens: Unsold tax interests are returned to the State of Alabama. To purchase such interests later, you must apply to the Alabama Department of Revenue, Ad Valorem Tax Division, P.O. Box 327210, Montgomery, AL 36132-7210. The State will provide the amount necessary for purchase and accepts certified checks only.

Buyer beware: The State of Alabama cautions that purchasing a tax lien is not the same as buying fee simple title; title defects and owner redemption rights remain. Always evaluate risks, occupancy, and superior liens before bidding.

Senior, disability, and special-status relief: keep benefits current

Autauga County offers special credits and exemptions for eligible seniors and individuals with disabilities, including the “Homestead Special.” These categories require proof of age and, where applicable, proof of income and must be filed annually. If you are renewing an Over-65 or disability exemption, the county provides an online tool to check status or submit your renewal using your Parcel and PIN (note: the PIN begins with the letter O, not the number zero). Access the Over-65 Renewal portal for details.

Why your 2025 Autauga County property tax may have increased

Even when millage does not change, assessed values can move with the market. Under Code of Alabama 1975, §40-7-25, the Revenue Commissioner must arrive at a fair and reasonable market value for each parcel. For Tax Year 2025, Autauga County’s market value reflects conditions as of October 1, 2024, using data from October 2023 through September 2024. Several forces—strong in-county growth, higher construction costs, elevated sales prices, and competitive demand for housing—pushed market values higher in many neighborhoods.

How value is set:

The county uses verified sales across Autauga County, adjusted to your parcel’s characteristics: municipality, school district, type of improvements, and whether the property is residential or commercial.

A construction cost index informs replacement cost components, which matter for improvements and new construction.

Location still matters: the same blueprint in different neighborhoods rarely yields identical market value.

If you believe your market value no longer reflects your property’s condition or market evidence as of the valuation date, use the appeal process described above to present sales, condition, or income data aligned with the county’s time period.

Use county tools to research, verify, and plan your bill

Doing your homework helps you spot issues early, estimate your bill, and avoid penalties. Here are the most useful county-provided tools and pages:

Start with parcel-level data, sketches, and deed references using Autauga County Property Search.

Check status, deadlines, and payment rules on Collection Information.

Confirm your property’s class and learn filing steps from Assessment Information.

Look up the rates that apply where you live or do business via Millage Rates.

If you occupy your home as a principal residence, file or confirm your homestead on File Homestead Exemption.

If you disagree with your value, start at BOE Appeal.

For age-based or disability renewals, use Over-65 Renewal portal.

Need a phone number fast? The county maintains a consolidated page for office lines and departmental numbers at Autauga County Contact Information.

Step-by-step checklist for new homeowners in Autauga County

Within your first tax cycle:

Record your deed promptly with the Probate Office so ownership appears correctly.

File your assessment by December 31. Bring proof of ownership and claim your homestead if the property is your principal residence. See Assessment Information for what to bring.

Verify classification (Class III for owner-occupied homes) and ensure your mailing address on file is correct.

Consider Current Use if the property includes farm, pasture, or timber land and you qualify—apply by December 31 prior to the tax year.

Track the payment window. Taxes are due October 1 and must be paid by December 31. If you have a mortgage escrow, send the notice to your servicer and confirm they have the right parcel ID.

Review your value against neighborhood sales. If the value seems high for October 1 conditions, prepare evidence and pursue a BOE appointment. Use BOE Appeal.

Plan for changes. Report material changes—room additions, new outbuildings, or land improvements—to the Revenue Commissioner by December 31.

Set a reminder for exemptions. Seniors and disability categories that require annual filing should be renewed via the Over-65 Renewal portal.

Business owners: personal property and linked real estate

Businesses must annually assess business personal property (equipment, furniture, fixtures, and certain machinery). If your business occupies space you own, the business personal property assessment is separate from the real property assessment, yet the county’s systems link these records so the same parcel context carries across filings. Missing the October–December assessment window leads to the $5 late penalty and, after the third Monday in January, an additional 10% penalty. File early and retain your copies.

Avoiding common pitfalls that trigger penalties or overpayments

Assuming taxes are prorated by the county: They’re not. Your closing may have prorated between buyer and seller privately, but the full amount is due to the county, and the payer must be the party indicated in your settlement.

Relying solely on courtesy notices: Notices are helpful, but delivery isn’t guaranteed. Mark your calendar for October 1 (due) and December 31 (last timely pay date).

Overlooking the parcel ID: Whether setting up escrow or checking a delinquent notice, the parcel ID is your anchor identifier.

Not using a SASE for receipts: If you want a mailed receipt, include a self-addressed, stamped envelope to avoid delays.

Confusing certificate of purchase with a tax deed: A certificate gives you a lien interest. A deed comes only after three years, if there’s no redemption and you complete the deed process through the Judge of Probate.

Who to call and where to go for official answers

Phone calls still matter—especially when troubleshooting escrow misposts, ownership updates, or exemption status. The county publishes direct lines for appraisal, assessments, mapping, collections, and personal property so you can reach the right desk fast. If you aren’t sure which number you need, check Autauga County Contact Information and ask for the Revenue/ Reappraisal Office.

Property Tax–relevant departments (addresses and phone numbers)

Revenue Commissioner’s Office — 135 North Court Street, Suite D, Prattville, AL 36067 — 334-358-6750

Revenue / Reappraisal Office — Appraisal Department — 135 North Court Street, Suite D, Prattville, AL 36067 — 334-358-6774

Revenue / Reappraisal Office — Assessments — 135 North Court Street, Suite D, Prattville, AL 36067 — 334-358-6757

Revenue / Reappraisal Office — Collections — 135 North Court Street, Suite D, Prattville, AL 36067 — 334-358-6757

Revenue / Reappraisal Office — Mapping — 135 North Court Street, Suite D, Prattville, AL 36067 — 334-358-6767

Revenue / Reappraisal Office — Personal Property — 135 North Court Street, Suite D, Prattville, AL 36067 — 334-358-6762

Probate Office — Recording — 135 North Court Street, Suite B, Prattville, AL 36067 — 334-361-3731

Autauga County Property Tax FAQs

When are bills due and when do they become delinquent?

Property taxes are billed in arrears based on the ownership of record as of October 1 of the preceding year. Taxes become due on October 1 and must be paid in full by December 31; unpaid balances are delinquent on January 1, accrue interest at 1% per month, and may incur additional statutory charges after January 1. Courtesy notices are usually mailed before October 1, but payment deadlines apply whether or not a notice is received. See the county’s Collection Information for official timelines and payment rules.

How do I confirm the tax rate that applies to my parcel?

Autauga County publishes district-specific rates in mills. Your final bill reflects the applicable millage for your tax district combined with your property class ratio and any approved credits. Review the current district rates and understand how they are expressed on the official Millage Rates chart.

What filings are required for new owners, and what are the penalties?

If you purchase or acquire property, you must file your assessment between October 1 and December 31 for property obtained during the previous fiscal year, providing proof of ownership. Real property is not re-assessed annually unless there is a reported change; business personal property is assessed every year. A $5 penalty applies to assessment returns filed after December 31, and an additional 10% penalty applies after the third Monday in January. Detailed requirements are listed under Assessment Information.

Which homestead and age-based relief options are available?

Homestead is claimed at the time of assessment for owner-occupants. Credits include: for those under 65, state tax credit up to $4,000 of assessed value and county tax credit up to $2,000 of assessed value (excluding school and municipal levies); a “Special” category for age 65+ with income under $12,000; and an exemption for age 65+ or fully disabled with net annual taxable income ≤ $12,000 on the principal residence. Special categories must be filed annually. Start filings at File Homestead. (For Over-65 renewals, the PIN begins with the letter “O.”)

How do value reviews and appeals work?

The Board of Equalization does not meet year-round. To request an appointment, submit a letter including your name, mailing address, phone number, and parcel identification number; your request is scheduled when the Board goes into session. You can begin or track an appeal through File BOE Appeal.

What should I know about the annual tax sale and redemption?

Autauga County holds an annual public outcry sale for unpaid taxes after publishing notice for three consecutive weeks in a local newspaper. Purchasers must appear in person and pay by certified check or cash; a paid receipt is issued at purchase and a certificate of purchase follows after ten business days (this is not a deed). Owners may redeem within three years through the Revenue Commissioner by paying the statutory amount, including interest currently 12% per year (1% per month), which is refunded to the purchaser. After three years, the purchaser may seek a tax deed through the Judge of Probate; unsold interests are returned to the State of Alabama.