Revenue Commissioner’s Office
P.O. Drawer 1169
Mobile, AL 36633

In Mobile County your tax bill is based on millage rates applied for the following purposes:

State General Fund 2.5M for Mobile County
State Soldier Fund 1M for Mobile County
State School Fund 3M for Mobile County
County General Fund 6M for Mobile County
County Road & Bridge Fund 3.5M for Mobile County
County Special Rd. & Bridge Fund 6.5 for Mobile County
School General Fund 7M for Mobile County
School District Tax 3.5M for Mobile County
Special School Tax 7M for Mobile County
School Tax-Mobile/Prichard 12M for Mobile County
School Tax-county/other 4M for Mobile County
County Hospital Tax 3.5M for Mobile County
Vector Control Control Tax 1M for Mobile County
Total State County & School 56.5M Mobile and Prichard 48.5M County/other

In Alabama, property is classified as:

Class I Utility 30%

Class II All other property 20%

Class III Farm Property and Owner Occupied Residential Property 10%

Class IV Motor Vehicles 15%

You multiply the appraised value of property by the proper classification to determine the assessed value.

Taxes are based on assessed value less exemptions which you qualify for. For example, if you are eligible, apply for Homestead Exemptiom 1, 2, 3 or 4 before December 31 of each beginning tax year.

Property (ad valorem) taxes are taxes on real and/or personal property. Real property includes land and improvements. Personal property refers to items which are movable or not permanently fixed to the land.

The Revenue Commissioner is responsible for determining property value, which must, by law, be set according to “fair and reasonable market value.” Your property is probably not for sale, but the local 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 any pressure to buy or sell.

Property Taxes are due each October 1st and are delinquent after December 31st of the same year. It is your responsibility as a property owner to make sure that your property tax is paid. All unpaid property tax is subject to penalty and interest after the December 31st deadline.

Taxes are collected on the following schedule for the year that ended on September 30th:

October 1 ……….. tax due
January 1 ……….. tax delinquent
March …………… citation fee added
May …………….. advertised for sale
May …………….. tax sale

Michael Square
3925 Michael Blvd.
Mobile, AL 36609
7:00 a.m. – 5:00 p.m.
Mon, Tues, Thurs, Fri
PH: 251-574-8530

Theodore
5808 Hwy 90 West
Suite G
Theodore, Al 36582
7:00 a.m. – 5:00 p.m.
Mon, Tues, Thurs, Fri
PH: 251-574-8530

Eight Mile
Eight Mile Shopping Center
4557 St. Stephens Road
Eight Mile, AL 36613
7:00 a.m. – 5:00 p.m.
Mon, Tues, Thurs, Fri
PH: 251-574-8530

Citronelle
109 S. Main Street
Citronelle, AL 36522
8:00 a.m. – 4:00 p.m.
Tuesday and Thursday only
PH: 251-574-8530

Downtown Mobile
304 Government St.
Mobile, Al 36602
7:00 a.m. – 5:00 p.m.
Monday & Friday
PH: 251-574-8530

Property taxes are collected and distributed to many agencies within the State, County and City to provide support for many public services. Your property taxes help fund public schools, county health systems and hospitals, and to build and maintain our roads and bridges. Below is a breakdown of State and County millage rates and their distribution;

CITY OF MOBILE/ MOBILE
PRICHARD COUNTY
MILLAGE MILLAGE

STATE GENERAL FUND 2.5M 2.5M
STATE SOLDIER FUND 1M 1M
STATE SCHOOL FUND 3M 3M
COUNTY GENERAL FUND 6M 6M
COUNTY ROAD & BRIDGE FUND 3.5M 3.5M
SPECIAL ROAD & BRIDGE 6.5M 6.5M
SCHOOL GENERAL FUND 7M 7M
SCHOOL DISTRICT TAX 3.5M 3.5M
SPECIAL SCHOOL TAX 7M 7M
SCHOOL MOBILE/PRICHARD TAX 12M —-
COUNTY SCHOOL TAX —- 4M
COUNTY HOSPITAL TAX 3.5M 3.5M
VECTOR CONTROL 1M 1M

TOTAL TAX 56.5M 48.5M

If you feel your property tax is too high, you may file a protest with the Mobile County Board of Equalization. In a re-appraisal year, taxpayers are given 30 days to file an appeal after receiving written notice of change in valuation. The Valuation notices are usually mailed in May. Upon your appeal, a field audit will be conducted by the Revenue Commissioner’s Office and the Board of Equalization will be advised of the appraiser’s finding. A decision will be made at that time concerning the value of your property. You will be notified by mail and you may approve or disapprove the value. If you approve, this value will go into the tax roll for the next year.

If you disapprove, you will have a hearing before the Board of Equalization to present information you feel justifies a change in value. Following this hearing, you will be notified of the decision from the Board of Equalization.

If, after this hearing you are still not satisfied, you may appeal to the Circuit Court.

In order to preserve your right to carry the appeal process to the Circuit Court, taxes must be paid by December 31, or a bond filed in Circuit Court in double the amount of taxes due.

Each taxpayer is required by Alabama Law (Code s40-7-1) to provide a complete list of all property which is owned. The person acquiring property is responsible for reporting to the Revenue Commissioner a complete legal description of the property and should at that time claim any exemptions for which he is eligible. The Revenue Commissioner should be furnished a correct mailing address for all properties. The property owner must report any changes in ownership to the Revenue Commissioner. All assessments and bills are based upon ownership and status as of October 1 each year.

All persons, corporations, partnerships, etc. owning personal property, aircraft, commercial mobile or portable units are subject to ad valorem tax. The property must be listed and assessed in the Revenue Commissioners Office after October 1, but no later than December 31 each year. Failure to make an assessment by the 3rd Monday in January will result in a 10% penalty and fees being added to the tax bill.

Shares of stock are reported to the Share Tax Division of the Alabama Department of Revenue in Montgomery and the County Revenue Commissioner is advised of the value. All other personal property is appraised by the County Revenue Commissioner for taxes, based on the cost new and allowance for depreciation due to age.

Taxes become due on October 1, the same as ad valorem tax on real property. Delinquent personal property taxes are handled differently, however. Beginning January 1, when the taxes become delinquent, the Revenue Commissioner must proceed to collect the taxes due or sell the property to satisfy the lien. Personal property sold for taxes cannot be redeemed.

Owners of farmland, pasture land or timberland that is producing agricultural products, livestock or wood products for sale to the general public may apply for current use exemption. This exemption allows for property to be assessed at less than market value when used for the purposes specified.

Any owner of eligible property must make a formal application to the Revenue Commissioner’s Office if he wishes to claim current use.

The current use applications may be obtained from the Revenue Commissioner’s Office at any time of the year, but under the law they must be filed with the Revenue Commissioner’s Office on or after October 1st, but no later than January 1, for that tax year.

After current use has been granted, the owner who made application for current use does not have to re-apply for current use for subsequent years. However, if the property changes hands, the new owner will have to file an application for current use or his or her taxes will be based on fair market value rather than current use values.

All current use applications are subject to be verified by the County Agent or State Forestry Commission.

Deeds are usually recorded by the property owner, real estate agent, or closing attorney in the Mobile County Probate Court records department. If your deed was recorded, you may purchase a copy. For more information you can call the records department of the Mobile County Probate Court at 251-574-8490.

CODE – DEED TYPE AND DEFINITION

ADD – ADMINISTRATORS OR ADMINISTRATIX DEED – A PROPERTY SOLD ON THE BEHALF OF A DECEASED PERSON WITH AN ADMINISTRATOR APPOINTED BY THE STATE

ASD – ASSUMPTION DEED MORTGAGED PROPERTY CONVEYED TO ANOTHER PERSON WHICH THE NEW OWNERS ASSUME THE MORTGAGE AND THE MORTGAGE HOLDER AGREES

BTD – BANKRUPTCY TRUST DEED AN INSTRUMENT ISSUED TO A TRUSTEE APPOINTED BY THE BANKRUPTCY COURT TO COLLECT AND DISTRIBUTE FUNDS RELATING TO REAL PROPERTY IN EFFORT TO PAY OFF A DEBT

CCD – CIRCUIT CLERKS DEED A DEED ISSUED BY THE CIRCUIT CLERK IN COMPLIANCE WITH A COURT ORDER

CD – CORRECTION DEED – AN ADDENDUM TO AN EXISTING DEED USED TO CORRECT INFORMATION

ED – EXECUTOR OR EXECUTRIX DEED A DEED ISSUED FOR THE SALE OF PROPERTY ON BEHALF OF A DECEASED PERSON THAT HE/SHE APPOINTED IN A PROBATED WILL TO ADMINISTRATE HIS/HER ESTATE.

FC – FORECLOSURE DEED – AN INSTRUMENT THAT CONVEYS ALL INTEREST IN THE PROPERTY TO THE MORTGAGE HOLDER TO SATISFY A DEBT.

LE – LIFE ESTATE DEED – A DEED IN WHICH THE “LIFE TENANT” NAMED IN THE DEED HAS THE RIGHT TO UNDISTURBED POSSESSION TO THE PROPERTY DURING HIS/HER LIFE.

PCD – PROBATE DEED – A DEED THAT HAS BEEN RECORDED IN PROBATE COURT AND ISSUED BY THAT OFFICE.

QD – QUIT CLAIM DEED – THE GRANTOR RELINQUISHES ANY CLAIM TO HIS/HER RIGHTS TO THE PROPERTY. THIS TYPE OF DEED DOES NOT GUARANTEE THE PROPERTY IS CLEAR OF ANY OTHER CLAIM

SD – SHERIFF’S DEED – ISSUED TO THE BUYER FOR PROPERTY SOLD UNDER COURT ORDER TO PAY OFF A DEBT

TD – TAX DEED – ISSUED BY THE STATE OF ALABAMA FOR PROPERTY PURCHASED FOR UNPAID TAXES AND NOT REDEEMED BY OWNER

TRD – TRUST DEED (OR DEED OF TRUST)- AN INSTRUMENT USED TO SECURE A DEBT FOR THE CREDITOR (USUALLY A MORTGAGE)

VL – VENDORS LIEN DEED- ISSUED BY THE OWNER OF THE PROPERTY TO THE GRANTEE WITH CERTAIN TERMS THAT MUST BE SATISFIED BEFORE A WARRANTY DEED WILL BE ISSUED

WB – WILL BOOK – A RECORD OF DEEDS RECORDED IN THE PROBATE COURT

WD – WARRANTY DEED – A DEED ISSUED WHERE THE GRANTOR IS GUARANTEED TO HAVE CLEAR TITLE TO THE PROPERTY AND A RIGHT TO SELL.

To figure your taxes, you must first know the answers to the following questions;

• 1. The assessed value of the property
  2. If you live within the Mobile City or Prichard City Limits
  3. If you live within the County
  4. If you live within a Municipality

Let’s get started, your property’s assessed value, is determined by it’s fair market value and its usage. If you own a single family residence occupied by you as the deed holder, you own Class III property which will be taxed at 10% of it’s fair market value. If you own vacant land, or it is NOT owner occupied, your property is Class II and will be taxed at a rate of 20% of the fair market value. Your assessed value is displayed on your property tax account located on this website.

Next, millage rates are a percentage of the monies collected from property owners as tax then distributed by the Mobile County Revenue Commission to state and county agencies for needs and services. A single Mil represents 1/10 of 1 cent, each agency receives their portion of the millage which is set by the Mobile County Commission. Because the needs and services of urban areas differ from those inside the city limits, millage rates also differ to meet the demands of both districts. Municipalities or areas within Mobile County that provide police, fire protection or utilities, collect additional millage to compensate for these services.

MILLAGE RATE
Mobile City or Prichard City Limits 56.5 Mil
Mobile County 48.5 Mil

(For a listing of the distribution of millage, see “Where does my tax money go”)

MUNICIPAL MILLAGE RATE
City of Bayou La Batre 6Mil
City of Citronelle 5Mil
City of Chickasaw 4.5Mil
Town of Dauphin Island 5Mil
City of Mobile 7Mil
Town of Mount Vernon 4.5Mil
City of Prichard 5Mil
City of Saraland 3.5Mil

If you live in Mobile County (outside the city limits)use this formula:

ASSESSED VALUE X 48.5 = Your Property Tax
County/State Millage

If you live inside the Mobile City limits, Prichard City Limits, or Mobile County within any Municipality listed in the table above, use the following formula:

56.5 (if you live in Mobile or Prichard)
ASSESSED VALUE X 48.5 (if you live in Mobile County) = Value ” X”

(+) PLUS

ASSESSED VALUE X ___(Municipal Millage Rate) = Value “Y”
THE TOTAL OF “X” and “Y” EQUALS PROPERTY TAX DUE BEFORE EXEMPTIONS
Property Taxes are due each October 1st and are delinquent after December 31st of the same year. It is your responsibility as a property owner to make sure that your property tax is paid. All unpaid property tax is subject to penalty and interest after the December 31st deadline.

Valuation Notices mailed to property owners give notice of Fair Market Value . If you do not agree with the value assigned to your property, you may file a protest with the Mobile County Board of Equalization in writing within 30 days of receiving notice.

After a formal protest is issued, an appraiser from this office will be assigned to carry out a field audit of the property and review the assessment for any mistakes. Once this has been completed, the appraiser will report all findings to the board.

Your Fair Market Value may be adjusted according to the appraisers findings. You will receive notice of the adjusted Fair Market Value by mail. If you agree with the adjustment, mark approved and return to the Board of Equalization, the new fair market value will be reflected on your next year’s tax notice.

If you DO NOT agree with the adjustment, you will respond by returning the notice marked disapproved. You will be notified by the Board of Equalization of the scheduled hearing date. On the date of the hearing you will appear before board members to give just cause as to why your properties Fair Market Value is incorrect. The board will then rule on the value. Your Fair Market Value will be set to reflect the board’s findings.

If you are unsatisfied with the board’s decision, you may appeal to the Circuit Court .

In order to preserve your right to appeal through the Circuit Court, Alabama State Tax Law requires that all property tax must be paid by the December 31 deadline or a bond doubling the outstanding tax amount will be filed.

For more information on appealing your Fair Market Value, you may contact the Mobile County Board of Equalization.

Click here to go to the Board of Equalization’s Website

The Revenue Commissioners Office mails “Courtesy Tax Notices” to all property owners October 1 of each year. This notice is sent as a courtesy and is not required by law. If you did not receive a notice for any reason, you must contact our office for a duplicate notice.

Past due tax accounts are subject to penalty and interest after December 31 of each year.

Valuation Notices are sent to property owners each year that your property is reassessed.

The reassessment of property is executed by the Alabama State Department of Revenue and conducted by the Mobile County Revenue Commissioner’s Office.

This notice is to advise owners of their property’s “Fair Market Value”. The “Fair Market Value” is a fair and reasonable amount that you could expect your property to bring on the open real estate market from a willing buyer with no pressure to sell.

Industrial Exemptions are also available. To qualify, the owner of a property must file with the County Revenue Commissioner a decree from the state Commissioner of Revenue and a resolution of the city and county governing bodies.

Information collected and held by the Revenue Commissioner’s Office can be requested by government agencies, individuals, or businesses. This office will create a special program to gather, edit and arrange this information. The data is then provided to the client via email or OneDrive or FTP.

For further information, contact the Revenue Commissioner’s office.

The Alabama Manufactured Home Act (91-694), signed into law July 18,1991, changed the way manufactured homes are treated for tax and revenue purposes in Alabama. Under the Act those manufactured homes located on the owner’s property and not held for rental or lease will be carried on the real property tax rolls in the Revenue Commissioner’s Office. All others must be registered with the License Commissioner’s Office.

Proof of ownership, along with a description that includes size, year made, and model of manufactured home should be brought to the Revenue Commissioner’s Office to make an assessment. The owner will receive a decal to display on the right front corner as proof that taxes are paid. Homestead exemption may be claimed if you own the manufactured home and live in it as your principal residence as of October 1 of the year you are applying for.

Proof of a title (if 1990 or later model) and that the sales tax has been paid, must be provided at time of assessing. This is also handled in the License Commissioner’s Office.

If you own a business in Mobile, you are required by law to claim equipment and or machinery used in your business. This requirement applies to all businesses owned by individuals as well as partnerships, and all type corporations.

To claim Business Personal Property, a Personal Property Rendition Form must be completed and submitted through the online portal no later than December 31st of each year. If you have not received a form from this office to complete and submit, please call our Personal Business Property Department at 251-574-8530.