Real property includes land and improvements: an improvement is anything that adds value to real property such as a house, manufactured home, swimming pool, gazebo, chicken house, barn, etc.
- Business personal property refers to items which are used in any business and are movable or not permanently fixed to the land.
Important Annual Dates
- October 1: Real Property Taxes are due and payable through December 31.
- January 1: Taxes become delinquent. Payments on or after this date will be charged delinquent tax fees plus 12% (annual) interest.
- January 31: Last day to make payments via check. After January 31, all payments must be via certified funds such as cashier’s check, credit card or debit card, or cash.
- Month of February: Court notices are mailed out.
- 3 consecutive weeks in March: Delinquent Property newspaper advertisement is published.
- First Tuesday (normally) in May: Annual Tax Sale is held.
Real Property Information
- 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. Please report promptly all address changes.
- Make sure the taxes are current and paid on the purchased property.
The Alabama State law requires that owners or their respective agents must come to their respective County’s Revenue Commission Office no later than December 31 to sign an assessment officially reporting any improvements made to or any removal of structures or features from their properties. Any change made on or before October 1 of that calendar year will be reflected on the next year’s tax statement. (Changes made after October 1 of that same calendar year will not be reflected on the next immediate statement but rather will be reflected up to two years later.)
Examples of improvements that are assessable would include new structures or additions, swimming pools, extensive repairs, remodeling, or renovations (such as adding a fireplace, extra bathroom, patio, deck, carport, garage, etc.). Items such as re-roofing, minor repairs and painting, (normal maintenance items) do not require reassessment.
- H1 is a standard homestead exemption. This exemption applies to primary residences and adjoining land only.
- H2 is a homestead exemption for persons age 65 or older with a combined State adjusted gross income less than $12,000. This exemption applies to primary residences and adjoining land only.
- H3 is an exemption for persons who are “Totally and Permanently Disabled” or who are age 65 or older with a combined Federal taxable income of less than $12,000. This exemption applies to primary residences and adjoining land only.
- H4 is an exemption for persons who are age 65 or older with a combined Federal taxable income of more than $12,000 (i.e., there are no income limitations for the H4 exemption). This exemption applies to primary residences and adjoining land only.
If you feel your property value is incorrect you may file a written protest with the Cullman County Board of Equalization. Upon your appeal, if time permits, you will be contacted by the county appraiser to review your valuation. If, after this review, you are still not satisfied with your valuation, a hearing will be set for you to formally meet with the Board of Equalization to present information you feel justifies a change in value. Following this hearing you will be notified of the decision of the Board of Equalization. You may appeal to Circuit Court within 30 days of their decision.
In order to preserve your right to carry the appeal process to Circuit Court, taxes must be paid by December 31, or a bond filed in Circuit Court in double the amount of taxes due.
|Class I - Property Owned by Utilitied||30%|
|Clas II - All Other Property||20%|
|Class III - Agricultural Property & Owner-Occupied Residential Property||10%|
|Class IV - Private Passenger Vehicles||15%|
Real and personal property taxes are paid in arrears; the tax year begins on October 1 and ends September 30 of the next calendar year. (All assessments on record as of October 1 of each calendar year are due and payable the following October 1.)
Taxes on motor vehicles are paid in advance and are paid throughout the year on a renewal scheduled based upon the first letter of each respective owner’s last name.
Proof of ownership, along with a description that includes size, ID number, year made and model of the manufactured home must be brought to the respective County’s Revenue Commission Office to make an assessment. Each manufactured home owner will receive a decal to display on the right front corner of the home as proof that the taxes are paid.
A homestead exemption may be claimed by an owner-occupant of a manufactured homes provided the property and manufactured home is the owner’s primary residence as of October 1. Proof of title (if 1994 or later model) and proof of sales tax payment must be provided at the time of assessment/registration. All manufactured homes must be registered or assessed within 30 calendar days of purchase.
Renewal of manufactured home registrations for those who do not own their manufactured home and land is October/November each year. There is a $10.00 penalty for late registration. Persons over 65 or permanently and totally disabled should request exemption information prior to registration/renewal.
Current Use applications may be obtained from the Revenue Commission Office at any time of the year, but under the Alabama State law, they must be filed with the Revenue Commission Office no later than December 31 for application on the next tax year’s ad valorem taxes. After Current Use has been granted, the owner who made application for current use does not have to re-apply for subsequent years; however, if the property ownership is transferred or the name is changed by deed or will, the new owner reflected by such change must file a new application for Current Use. Otherwise, ad valorem taxes will be calculated based on fair market value rather than current use values.