When farmland, pasture land, or timberland is used for producing agricultural, livestock, or wood products for sale to the general public, the owner may apply for the current use exemption.
This exemption allows that the property be assessed below market value when used for these purposes. The property owner must make a formal application to the Revenue Commissioner's Office to claim the exemption. Current Use application must be filed on October 1 and no later than January 1 for the preceding tax year. All current use applications are subject to be verified by the County Agent or Alabama State Forestry Commission.
After current use has been granted, the owner does not have to re-apply for the exemption. If the property changes hands, the new owners will be required to reapply.