210 N. ELM STREET COURTHOUSE ANNEX
TUSKEGEE, AL 36083
ON SITE CONTACTS:
TELEPHONE NUMBER: (334)-724-2603
P.O. BOX 830420
TUSKEGEE, AL 36083
STANDARD AD VALOREM TAX INFORMATION
All property - real estate and personal property (except that which is exempt by the Constitution and Laws of Alabama) - is subject to ad valorem taxation and must be listed with the Revenue Commissioner, P.O. Box 830420, Tuskegee, AL 36083, as of October 1.
When you purchase or acquire property in Macon County, you file your assessment with the Revenue Commissioner on or before December 31 for any property you have purchased or acquired during the previous fiscal year (September 30 to October 1). You must show proof of interest in property, such as a deed or other documentation of ownership before being allowed to transfer property.
In Macon County, it is not necessary to reassess real property every year, unless there is some change either in ownership, mailing address, or description of property, or a physical change in the improvements or to the land. Such changes must be reported by the property owner to the Tax Commissioner by December 31
However, personal property must be assessed annually. Assessments must be made to the Revenue Commissioner between October 1 and December 31. A delinquent penalty of $5.00 must be added to each assessment return made after December 31. After the third Monday in January, an additional penalty of 10% is added.
Is allowed the owner-occupant and is claimed at the time of assessment.
A. Any owner-occupant under 65 years of age is allowed homestead exemption on state taxes not to exceed $4,000 and on county taxes not to exceed $2,000 assessed value, both excluding all school and municipal taxes.
B. Homestead "Special" - If you are 65 years of age or older and your income is less than $12,000, tax credit is given for all the State tax. The County tax credit is based on the first $5,000 of assessed value. You must claim this exemption; proof of age and income is required.
C. Any owner-occupant over 65 years of age or fully disabled, having a net annual taxable income of $12,000 or less, is exempt from taxes on the principal residence. You must claim this exemption; proof of age and income is required.
Special exemptions (B and C above) must be filed annually with the Revenue Commissioner.
YOU NEED THREE FACTORS TO DETERMINE YOUR TAX
FIRST: Assessment rate or ration (fractional amount of market value).
Class III - Single family; owner-occupied homes or condominiums; and farm and timber properties.Assessment rate 10%
Class II - All other properties not included in I and III (includes apartments, commercial and industrial properties, duplexes, triplexes and quadriplexes).Assessment Rate 20%
Class I - Public Utilities Assessment Rate 30%.
SECOND: You need the taxation rate in your area. Taxation rates are computed in "mills" (tenth part of a cent), but are sometimes quoted in dollars per hundreds or thousands. See Collection Millage Rate Chart.
THIRD: If you are entitled to tax credit for homestead exemption, it is deducted from your gross tax.
CURRENT USE VALUE: Current Use must be applied for by December 31 prior to the tax year (on farm land, pasture land and timber land only).
RIGHT TO REVIEW OR APPEAL: The Board of Equalization is not a full-time board in Macon County. If you should desire an appointment with them, write a letter giving your name, address, phone number and parcel identification number. Your letter will be put in file and an appointment will be scheduled for you when the Board goes into session. Address your letter to: Macon County Board of Equalization, P.O. Box 830420, Tuskegee, AL 36083.