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Property Tax

Property (ad valorem) taxes are taxes on real and/or business personal property. Real property includes land and improvements. Business personal property refers to items which are movable, such as equipment, etc.

The Revenue Commissioner does not have the authority to lower taxes. Taxes are based on millage rates which are set by County, City and State Governing agencies.

The Revenue Commissioner is responsible for determining property value (based on guidelines set by the Alabama Department of Revenue) which must, by law, be set according to "fair and reasonable market value". Your property may not be for sale, but the local county appraiser must set the value of the property as if it were sold in an "arms length" transaction between a "willing buyer and a willing seller", neither being under pressure to sell.

Property Taxes frequently asked questions: FAQs

Colbert County Millage Rates

In Colbert County your tax bill is based on millage rates.

The amount of taxes to be paid is determined by multiplying the millage rate by the assessed value less the proper exemptions.

A mill is one-tenth of one cent (.001). When all the taxing authorities' millage requests are added together, you can calculate the total tax bill.

For example, if you own and live in a residence in Tuscumbia valued at $100,000, you pay taxes on 10 percent of the appraised value or $10,000. Without exemptions in Tuscumbia you would owe ($10,000 x .048) or $480.00.

An example of commercial or Class 2 property would be $100,000 x 20% (.20) x .048 or $960.00

2015 Advalorem Tax Rates

State County
General .0025 General .0065
Soldier .001 Rd. and Br. .002
School .003 School .004
Total State .0065 Total County .0125

Exemptions
H/1 State 4,000 Maximum
County 2,000 Maximum
H/1 Not Exempt
on .004 Co. School
Maximum Amount - 43.00
H/2 State All (up to 160 acres)
County 5,000 Maximum
City Schools 5,000 Maximum
H/3 State All (up to 160 acres)
County All (up to 160 acres)
Municipal All (up to 160 acres)
School All (up to 160 acres)
H/4 State All (up to 160 acres)
County 2,000 Maximum
Timber Tax - .10 per acre
Tax Code Location School Municipal Total
*01 District No. 1 .011 -- .030
*02 District No. 2 .011 -- .030
03 Sheffield .010 .0225 .0515
04 Tuscumbia .0135 .0155 .048
05 Muscle Shoals .016 .0055 .0405
*06 Leighton .011 .005 .035
*08 Littleville .011 .005 .035
* Fire Fee Added to District #1, 2, 6, 7, 8
Fee Amount -- $50.00 for each dwelling, mobile home and Commercial building