Ad valorem taxes are levied by the State of Alabama and Cullman County on both real property and personal property (also known as “business personal property”). Real property includes land and its improvements (an improvement is anything that adds value to real property, such as a house, manufactured home, swimming pool, gazebo, chicken house, barn, shed, carport, garage, etc.). Business personal property refers to items which are movable or not permanently affixed to real property (land) or any items which are used in any business.
Taxes are collected for both real and personal property every fall, from October 1 through December 31. Please note ad valorem real and personal property taxes are collected a year in arrears. The State and County levy taxes in full on October 1 each year but does not collect those taxes until the following
Given this information, please pay attention to the following important annual dates:
- October 1: real and personal property taxes are due and payable.
- December 31: last day to pay real and personal property taxes on time.
- January 1: taxes become delinquent. Payments on or after this date will be charged delinquent tax fees plus interest at the rate of 12% per annum.
- February 28: last day to pay real and personal property taxes via check: After this date all payments must be via certified funds such as a cashier’s check, credit card or debit card, or cash.
- January: delinquent tax notices are mailed out.
- March: trackable/traceable delinquent notices are mailed to delinquent property tax owners advising of the next tax lien auction.
- First Tuesday of May (normally): annual tax lien auction.
Cullman County tax districts:
Taxpayer responsibilities when they buy property:
The responsibility for assessing property (telling the Revenue Commission you have bought property and what it is used for) lies with the owner. In other words, it is up to each respective owner to ensure all necessary steps for assessment of properties have been completed. At a minimum, the following steps should be completed:
- Record your deed in the Probate Judge’s Office.
- Assess your property in Revenue Commissioner’s Office.
- Claim any exemption due you. Make sure all of this is done no later than December 31 for all property purchased by October 1.
- Report all address changes.
- Make sure the taxes are current and paid on the purchased property.