Revenue Commissioner

The Autauga County AL Revenue Commissioner handles several property-related functions that residents, property owners, and businesses may need during the year. The office assesses real and personal property, administers property assessment records and exemptions, and collects ad valorem property taxes. This article explains the office’s responsibilities, the county’s official property-search systems, assessment and tax deadlines, homestead and current-use rules, appeal procedures, delinquent-tax information, and common issues that can cause delays or incorrect records.

Office Role and Services

The Autauga County Revenue Commissioner is a publicly elected county official. According to the county’s official Revenue and Reappraisal Office, the Revenue Commissioner is responsible for assessing personal property and real property and collecting ad valorem taxes levied by the State of Alabama.

The office is led by Revenue Commissioner Kathy Evans. Its property-related work is divided among revenue, personal property, mapping, and appraisal functions. The referenced county information identifies Sarah McLean as Deputy Revenue Commissioner and Personal Property Appraiser, Angie Calloway as Revenue Supervisor, Stephen Bland as Chief Mapper, Kaitlyn Seamon as Mapper, and Marc Dendy as Chief Appraiser.

For many routine property questions, taxpayers can begin with the county’s Citizen Access Portal. The portal brings together real-property records, business personal property information, assessment information, exemptions, Board of Equalization appeals, and other Revenue Commissioner functions. The portal requires JavaScript to operate.

Property Records and Searches

Real property information

The official real property search provides access to county property records. The broader Citizen Access Portal states that real-property details may include property valuation, tax information, land and building information, deed information, building sketches, and GIS maps.

The search system requires an alphanumeric starting character. If the system returns no results, its instructions recommend modifying the search input or using a different search method. This is useful when a property does not appear under the first search format attempted.

Property owners should pay attention to parcel information rather than relying only on a street address or owner name when reviewing records. Parcel identification is also used elsewhere in Revenue Commissioner procedures, including Board of Equalization requests and exemption renewals.

Business personal property

Businesses can use the official business personal property search to review business personal property information. The Citizen Access Portal states that this information includes property valuation and is linked to corresponding real-property parcel data.

The portal also provides a function for filing a business personal property rendition. This is separate from searching real estate records. Businesses dealing with equipment or other taxable personal property should therefore make sure they are using the business personal property portion of the system rather than the standard real-property search.

Like the real-property search, the business personal property search requires a valid alphanumeric starting character. A no-results message does not necessarily mean the county has no record; the portal advises users to modify the search input or try a different search method.

Property Assessment Requirements

Annual assessment dates

The county’s official assessment information states that real estate and personal property are subject to ad valorem taxation unless exempt under Alabama law. Property must be listed with the Revenue Commissioner as of October 1.

When a person purchases or otherwise acquires property in Autauga County, the assessment is to be filed with the Revenue Commissioner on or before December 31 for property purchased or acquired during the preceding fiscal-year period described by the county. Before property can be transferred in the assessment records, the owner must show proof of an interest in the property, such as a deed or other ownership documentation.

Real property does not have to be reassessed by the owner every year when nothing has changed. The county identifies several circumstances that do require an update:

A change in ownership.
A change in mailing address.
A change in the property description.
A physical change to improvements on the property.
A physical change to the land.

Those changes must be reported by the property owner by December 31. Keeping the assessment record current is especially important because the Revenue Commissioner uses property information in the assessment and tax-collection process.

Personal property deadlines

Personal property is treated differently from real estate because it must be assessed annually. The county states that personal property assessments are to be made 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, the county states that an additional 10% penalty is added. Businesses and other personal-property owners should therefore distinguish the personal-property annual filing requirement from the rule allowing unchanged real property to remain on the assessment rolls without an annual reassessment filing.

Homestead and Current Use

Homestead exemption categories

Homestead exemptions are claimed through the Revenue Commissioner and apply to qualifying owner-occupants. The county’s assessment information describes several categories.

An owner-occupant under age 65 may receive a homestead exemption on state taxes of up to $4,000 of assessed value and on county taxes of up to $2,000 of assessed value. The county states that these amounts exclude school and municipal taxes.

A separate category applies to an owner-occupant who is at least 65 years old and has income below $12,000. Under the county’s description, this category provides a credit for 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 assessment information also describes an exemption for an owner-occupant over age 65 or a fully disabled owner-occupant whose net annual taxable income is $12,000 or less. Under that category, the principal residence is exempt from taxes. Proof of age and income is required. The county instructs taxpayers to file the referenced special exemption categories annually with the Revenue Commissioner.

Over-65 renewal system

The Revenue Commissioner provides an Over 65 and Disability Exemption Renewal system. The online form requires a parcel number and a PIN. The portal specifically warns that the PIN begins with the letter “O,” not the number zero.

The renewal system can be used to submit a new renewal or check the status of an already submitted Over 65 renewal. Entering the parcel number and PIN exactly as issued is important because the system requires both fields before submission.

Current use applications

Current Use valuation is limited by the county’s assessment information to farm land, pasture land, and timber land. An application must be made by December 31 before the tax year for which Current Use is requested.

This deadline differs from simply reviewing a property record or paying a tax bill. Property owners seeking Current Use treatment need to address the classification through the assessment side of the Revenue Commissioner’s Office before the stated deadline.

How Property Tax Is Calculated

Property assessment classes

The county identifies three factors needed to determine property tax. The first is the assessment rate, which applies a percentage of market value according to the property class.

Class III: 10% assessment rate for single-family owner-occupied homes or condominiums and for farm and timber properties.

Class II: 20% assessment rate for other property not included in Class I or Class III, including apartments, commercial and industrial properties, duplexes, triplexes, and quadplexes.

Class I: 30% assessment rate for public utilities.

The second factor is the taxation rate for the area where the property is located. These rates are expressed in mills. The third factor is any applicable homestead tax credit, which is deducted from the gross tax when the taxpayer qualifies.

Millage varies by area

The official millage rate page shows that the total rate differs by taxing area. The listed rates are 27 mills for County District 1, 31 mills for Prattville, 34 mills for Billingsley, 27 mills for County District 2, 32 mills for Millbrook, and 32 mills for Autaugaville.

Taxing Area	Listed Rate	Rate Factor	Per Hundred
County District 1	27 mills	0.027	70
Prattville	31 mills	0.031	10
Billingsley	34 mills	0.034	40
County District 2	27 mills	0.027	70
Millbrook	32 mills	0.032	20
Autaugaville	32 mills	0.032	20

The same page shows a state millage component of 6.5 mills and a county component of 7.5 mills. Taxpayers should use the taxing area assigned to their property rather than assuming the rate is identical throughout the county.

Property Tax Collection

Due dates and delinquency

The Revenue Commissioner’s tax collection information states that property taxes are due October 1 each year. Taxes are collected in arrears, based on how title to the property stood as of October 1 of the previous year.

Courtesy tax notices are usually mailed before the October 1 due date. The county sends the notice to the property owner so that the property and ownership information can be reviewed. The notice is a useful opportunity to check the parcel information and determine whether a mortgage company or other payer is expected to handle the bill.

All property taxes must be paid by December 31. Ad valorem taxes become delinquent on January 1. The county states that interest then accrues at 1% per month and that additional delinquent charges are added after January 1.

The collection information also states that the total amount of taxes must be received before the account can be posted. Taxpayers should therefore avoid assuming that a partial amount will complete the payment posting for the account.

Mortgage and escrow payments

A property owner whose taxes are paid through an escrow account is instructed to mail a copy of the tax notice to the mortgage company. If a mortgage company has already paid the taxes but the owner later receives a delinquent notice, the county directs the owner to contact the mortgage company, verify the parcel identification number and amount shown as paid, and then verify with the collection office that the payment was received and posted.

This parcel-number check is significant because the Revenue Commissioner maintains multiple property records. Confirming the parcel ID can help distinguish a payment-posting issue from a payment sent for a different property or account.

Ownership changes and notices

Because taxes are collected based on title as of October 1 of the previous year, a recent buyer may receive a notice showing the prior owner. The county states that if a notice is received “In Care of” the current owner, the previous owner held title as of the relevant prior October 1. The current owner’s name is expected to appear first on the next year’s notice.

For property purchased in the middle of a tax year, the county directs the buyer to contact the closing attorney to determine how the closing handled responsibility for the taxes. The collection page states that taxes are not prorated by the Revenue Commissioner and that the total tax amount must be received before the account is posted.

Receipts, refunds, and errors

For mailed payments, checks are made payable to the Revenue Commissioner. A taxpayer who wants a paid receipt mailed back can request one by sending a self-addressed stamped envelope with the payment.

If an overpayment occurs, the county states that the refund is issued to the original payer of the taxes. Errors involving the tax amount must be corrected through the Revenue Commissioner’s Office. The collection information specifically identifies exemptions, classifications, assessment amounts, and improvements on property as matters handled through that office.

Assessment Appeals

Board of Equalization process

Autauga County’s Board of Equalization is not a full-time board. The assessment information states that a taxpayer who wants an appointment with the Board should submit a written request containing the taxpayer’s name, address, phone number, and parcel identification number. The request is placed on file, and an appointment is scheduled when the Board is in session.

The county’s online Board of Equalization appeal system also provides tax-year-specific protest information. Property owners should distinguish an appeal of the assessed value from payment of the resulting tax bill. The appeal concerns the valuation assigned to the parcel, while the collection process concerns taxes due on the account.

Evidence for a valuation protest

For the 2026 tax year, the county stated that property values were set and finalized by the Appraisal Department as of May 15, 2026. The portal gave taxpayers 30 days to file a protest and identified June 14, 2026 as the protest deadline for that tax year.

The 2026 notice stated that a taxpayer disputing a valuation needed justifiable cause and supporting evidence for the proposed value. Examples listed by the county included:

Fee appraisals.
Sales of similar properties near the subject property.
Renovation costs for properties with upgrades or additions.
Photos.
Closing statements for recently purchased properties.

For income-producing property, the county also identified current rent rolls, three years of operating history with itemized expenses, appraisals, contracts, photos, environmental reports, comparable-property sales, and support for capitalization rates. The 2026 appeal notice stated that the supporting evidence had to relate to information before October 1, 2025.

Appeal dates are tax-year specific. The June 14, 2026 deadline applied to the 2026 valuation notice described in the portal and should not be treated as a standing deadline for later tax years.

Delinquent Taxes and Tax Sales

Delinquent property records

The Citizen Access Portal includes a delinquent-property search in addition to the regular property-search functions. This distinction matters because a standard property record may show assessment and parcel information, while delinquent-tax functions concern unpaid tax accounts and related collection activity.

Taxpayers who believe a payment was already made should first verify the parcel number, payment amount, and posting status instead of assuming that a delinquent status automatically means no payment was attempted.

Tax sale and redemption rules

The Revenue Commissioner’s collection information states that tax sales are held annually for properties with unpaid taxes. The general collection page describes properties being advertised for three weeks before the sale and describes a public-outcry auction in which the property interest goes to the highest bidder.

Under that general description, the purchaser receives a paid receipt at the time of purchase and, after ten business days, receives a certificate of purchase rather than a tax deed. The property owner may redeem the property through the Revenue Commissioner’s Office within the first three years. The collection page states that the purchaser is refunded the principal plus interest at redemption and identifies the interest rate as 12% per year, or 1% per month.

A tax deed cannot be issued until three years after the date of the tax sale. At that point, according to the collection information, the purchaser must surrender the certificate to the Judge of Probate for issuance of a tax deed.

Properties not purchased at the county tax sale are returned to the State of Alabama. The county’s collection information directs persons seeking to purchase such a tax interest afterward to the Alabama Department of Revenue Ad Valorem Tax Division.

Event-specific sale notices

The Citizen Access Portal also carried a specific announcement for the 2025 delinquent tax lien sale. That notice identified April 14, 2026 as the auction date and April 10, 2026 as the final day to submit payment before that auction. The notice described that particular sale as an online tax lien auction.

This event-specific announcement differs from the general collection page’s description of an in-person public-outcry process. The two should not be treated as interchangeable instructions for every tax year. For a particular sale, taxpayers should review the current county notice and the official sale documents for that event.

The county’s Forms and Documents section includes Instructions for Filing Protest, Rules of the Tax Lien Auction, Tax Lien Sale Information, and other Revenue Commissioner documents. Those documents are particularly relevant when a taxpayer is dealing with a protest or a tax-lien event that has its own procedures.

Common Problems to Avoid

Many Revenue Commissioner issues result from using the wrong record, missing a date, or assuming that one property-tax process works the same as another. The official information supports several practical checks before submitting a filing, payment, or appeal:

Do not confuse real-property records with business personal property records. They are separate search functions and have different filing requirements.

Do not assume real property must be reassessed every year when nothing has changed. The county instead requires reporting when ownership, address, description, land, or improvements change.

Do not apply that real-property rule to personal property. Personal property must be assessed annually between October 1 and December 31.

Do not miss the December 31 assessment deadline when a filing is required. The county imposes a $5 penalty after December 31 and an additional 10% penalty after the third Monday in January for late personal-property assessment returns.

Do not assume a homestead or special exemption continues automatically when the county requires an annual filing. The assessment information directs taxpayers to file the referenced special exemption categories each year.

For an Over 65 or Disability renewal, enter the PIN with the letter “O” where instructed rather than the number zero.

Do not assume every property in the county has the same millage rate. The listed rate varies by taxing area.

Do not ignore a tax notice because a mortgage company is expected to pay. The county instructs owners with escrow accounts to provide the notice to the mortgage company and verify payment details if a delinquent notice later arrives.

Do not assume a recent buyer’s name will immediately appear first on the current tax notice. Tax collection is based on title as of October 1 of the prior year.

Do not confuse a valuation protest with a tax-payment issue. Valuation appeals involve the Board of Equalization process, while tax payments and delinquency are handled through collection functions.

Do not reuse a prior year’s Board of Equalization deadline for a later appeal. The June 14, 2026 deadline in the portal applied specifically to the 2026 valuation protest period.

Do not assume a tax sale always uses the same auction format. The county references include a general public-outcry procedure and a separate online process announced for the 2025 delinquent tax lien sale.

The Revenue Commissioner’s office hours shown in the Citizen Access Portal are Monday through Friday from 8:00 a.m. to 4:30 p.m. Property owners who need staff assistance with assessments, exemptions, classifications, improvements, payment posting, or other Revenue Commissioner matters can use the office during those posted hours.

Revenue Commissioner Offices

Autauga County Revenue Commissioner's Office
135 North Court Street, Suite D, Prattville, AL 36067
334-358-6750

Autauga County Board of Equalization
135 North Court Street, Suite D, Prattville, AL 36067
334-358-6773
334-358-6772

Revenue Commissioner FAQs

Where can I download official Revenue Commissioner forms?

The county keeps Revenue Commissioner documents in the official Forms & Documents section of the Citizen Access Portal. Available items include instructions for filing a property-value protest, the Homestead Exemption Act, GovEase payment instructions and disclaimer information, Rules of the Tax Lien Auction, and Tax Lien Sale Information. Check the document title carefully before downloading because protest filings, exemption matters, payments, and tax-lien proceedings follow different procedures.

Can I use the parcel map to identify my property?

Yes. The Autauga County Parcel Viewer lets users search for parcels, select a parcel on the map, see its parcel number, and open available parcel details. This can be useful when you need to identify the correct parcel before using another county service. Because properties can have similar addresses or owner names, verify the parcel shown on the map against the property you actually intend to research or file documents for.

Which official website should I use first?

The county Revenue and Reappraisal Office page is a useful starting point for official office information. For property-specific online functions, use the Citizen Access Portal. The portal contains the county’s property-search, filing, renewal, appeal, delinquent-search, millage, and document functions. Using the county page or Citizen Access Portal helps avoid confusing unofficial property websites with county records.

Does the parcel viewer replace the property record?

No. The parcel viewer is primarily useful for locating and selecting parcels geographically. The Citizen Access Portal provides the more detailed property-record functions associated with valuation, tax data, deeds, buildings, and other parcel information. If you begin with the map, use the parcel number you identify there to help confirm that you are reviewing the correct property in the appropriate county record system.