Alabama

Assessments
Assessment Date: Oct. 1 of the current year
Personal Property Assessment Ratio: 20%
Real Estate Assessment Ratio: 20%

Renditions
Personal Property Return Deadline: Dec. 31
Exemptions: Inventory, Leasehold Improvements, Leased
Equipment, Vehicles
Real Estate Return Deadline: Dec. 31 of the current year
Requirements: New Construction and Remodels

Appeals
Reappraisal Cycle: Annually
Appeal Period: March through May
Appeal Deadline: Within 10 days of notice date

Audits
The counties audit on a three year cycle.

Tax Bills
Personal Property Due Date: Dec. 31 of the following year
Number of Payments: One
Real Estate Due Date:Dec. 31 of the following year
Number of Payments: One
Period Covered: Oct. 1 of the current year through Sep. 30 of the following year