Escambia County Alabama
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Tax Assessor
Post Office Box 556
Brewton, AL 36427
Atmore: (251)368-8078
Brewton: (251)867-0303

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Online Property Information | General Information | Tax Estimates | Exemptions | Real Property | Personal Property | Current Use | Forms | Mobile Homes | Appeals | Appraisal Protest | Contact Us

The Tax Assessor is elected to a six-year term and is responsible for the Mapping, Appraisal, and Assessment of all real and business personal property. The Tax Assessor's office maintains records of all property in Escambia County. Property records reveal ownership, market value, location, and descriptions.

General Information

WHEN YOU BUY PROPERTY

1. Go to the Probate Office and record your deed, then to the Tax Assessor's Office to assess and claim any exemptions you may be entitled to.

2. When property is purchased during the year, you need to make sure the taxes are paid. The tax assessment will usually be in the previous owner's name. You are responsible for taxes on all property you own, no matter how the assessment may be listed.

3. Our fiscal year is from October 1 through September 30. All property purchased during this period should be assessed in order for the assessment to be in your name for the next tax year.

4. Report all ownership and/or address changes promptly to the Tax Assessor.

CALCULATING YOUR TAX

All taxable property in the State of Alabama is divided into four classes as shown below with the proper assessment ratio:

ClassDescriptionRatio
IPublic Utilities30%
IIAll other property20%
IIIFarm, forest, and single family owner occupied residential property10%
IVAll private passenger automobiles and motor trucks of the type commonly known as "pickups" or "pickup trucks" owned and operated by an individual for personal or private use and not for hire, rent, or compensation15%

Multiply the appraised value of your property by the proper assessment ratio above to determine the assessed value. (Example: A house and lot valued at $50,000.00. $50,000.00 appraised value X 10% (Class III) = $5,000.00 assessed value)

Alabama uses a millage rate expressed as a percentage to calculate ad valorem taxes. Simply put, a mill is one-tenth of a cent. Escambia County millage schedule is as follows:

State Tax6.5 Mills
General Fund 2.5 Mills
Public School Fund 3.0 Mills
Pension Fund 1.0 Mills
County Tax28.5 Mills
Courthouse Warrant Fund  2.5 Mills
General Fund  4.0 Mills
Road & Bridge  0.5 Mills
County Wide School  4.0 Mills
Special County Wide School10.0 Mills
District School Fund  3.0 Mills
Hospital Fund  4.0 Mills
Health Department  0.5 Mills
Total State and County Taxes35.0 Mills
Municipal Tax
Atmore15.0 Mills
Brewton15.0 Mills
East Brewton12.0 Mills
Flomaton10.0 Mills

Multiply the assessed value by the appropriate millage to find your tax. (Example: $5,000.00 assessed value X .050 {state 6.5 Mills + county 28.5 Mills + Brewton 15 Mills} = $250.00. Subtract from this any exemptions for which you qualify.)

EXEMPTIONS

No. 1. Regular Homestead, exempt an all state taxes up to $4,000.00 in assessed value and up to $2,000.00 of assessed value of all county tax (except for county school taxes). This must be a single family owner occupied dwelling used exclusively for residential purposes.

No. 2. Must be 65 years of age or older and have an annual adjusted gross income of $12,000.00 or more as shown on taxpayer's State income tax return. Exempt on all state taxes up to 160 acres of land regardless of value (no $4,000.00 limit). Exempt on all county taxes up to $2,000.00 of assessed value. No exemption on school taxes and municipal taxes. This must be a single family owner occupied used exclusively for residential purposes.

No. 3. Must be 65 years of age or older and have an annual adjusted gross income of less than $12,000.00 as shown on taxpayer's State income tax return or retired due to permanent and total disability or blind regardless of age. Exemption on all state taxes and up to 160 acres of land. Exempt up to $5,000.00 of assessed value of countywide and school district taxes. (Not exempt on municipal taxes). This must be a single family owner occupied used exclusively for residential purposes.

No. 4. Total exemption for persons 65 years of age or older having taxable income of under $7,500.00 as shown on Federal income tax return and up to 160 acres of land. Exemption also applies to persons under 65 years of age who are totally disabled having an income under $7,500.00. This is joint income of husband and wife.

OVER AGE 65 EXEMPTIONS SHOULD BE APPLIED FOR EACH YEAR. CURRENT INCOME TAX RETURNS MUST BE PRESENTED TO PROVE INCOME. DISABILITY EXEMPTIONS SHOULD PRESENT WRITTEN CERTIFICATION OF SUCH DISABILITY BY ANY TWO LICENSED PHYSICIANS.

Motor Vehicle Tags

Motor vehicle tags are now purchased in the one stop Tag Office. For more information call (251) 867-0307.

Where to Apply for exemptions:

Tax Assessor's Office

When to Apply for exemptions:

Before December 31st of Each Calendar Year

Renew:

"Reclaim Forms" Will Be Mailed Annually, You Have Until December 31 to Return Them

Available Exemptions:

  • All Governmental Property
  • Cemeteries
  • All Property Used Exclusively for Religious Worship
  • Property Used Exclusively for Hospital Purposes, Which have Wards for Charity
  • American Legion or Veterans of Foreign Wars or Disabled American Veterans
  • Property of Literacy & Scientific Institutions
  • Libraries not of a Professional Character
  • Property of Deaf Mutes & Insane Persons
  • Property of all Incompentent Veterans
  • Property Owned by the Benevolent & Protective Order of Elks
  • Fraternal Order of Police, Fraternal Order of Eagles or Loyal Order of Moose
  • All HUD 202 Property
  • Active Military that Do Not Claim an Alabama Homestead Are Exempt for Manufactured Mobile Homes
  • "Industrial" Property that is Purchased with Industrial Development Bonds Monies
  • "Medical" Property Owned by the Medical Clinic Board
  • YMCA Property

See Alabama Code 40-9-1 for a Complete Listing

It is the responsibility of the property owner to apply for any exemptions for which they may qualify.

Real Property

Real property is defined by statue and is synonymous with REAL ESTATE. Real Estate is the physical land and appurtenances attached to the land, i.e., structures. (RESIDENTIAL and COMMERCIAL)

The assessment process plays an important role in local government. Equitable assessments assure property owners that they are asked to pay only their fair share of the cost of operating libraries, schools, police protection, and other necessary governmental services.

Alabama statues require that Reappraisal Department to maintain all real estate values. Staff appraisers visit properties when new to measure and inventory construction components. Staff appraisers also review for changes based on an application of a building permit, recent sales, at taxpayer request, etc.

Purpose of Appraisals: The purpose of the appraisal is to estimate the fair market value of the real estate for administering ad valorem tax burden fairly and equitably. The effective date of appraisal by statue is October 1st of each calendar year. Definition of Market Value: "Market Value" is defined as the most probable price, expressed in terms of money, that a property would bring in a competitive and open market under all conditions requisite to a fair sale, the buyer and seller each acting prudently and knowledgeably, and assuming the price is not affected by an undue stimulus. Analysis of Market Values: Once market values have been calculated based on information gathered by the property appraiser, the values are analyzed to determine how accurate and equitable they are. The property appraiser does not create market value. The buying and selling of property by the general public establishes the value of property in the real estate marketplace.

A comparison of assessments to sale prices is performed to determine ratios, which are then used to measure the levels and uniformity of assessments. Sales ratios studies by neighborhood, type of property, and other characteristics are performed on a regular basis to assure uniformity in values.

Sales File: The county has an inventory of sales that have occured and the latest are stored in a CAMA (Computer Assisted Mass Appraisal) database. The data is collected on an ongoing basis. Notice of Valuation: The Tax Assessor is required by law to notify the property owner every four years of their property value. If your property value changes in the interim years you will also receive notification. Notification will be mailed to the owner of record. Remember: Real property taxes are billed October 1st of each calendar year. Taxes can be paid between October 1st and December 31st of each calendar without penalty. Taxes become delinquent after December 31st. Any unpaid taxes are assessed fees and interest per month beginning in January of each calendar year. All unpaid property is sold at auction in May to the highest bidder. The property is sold with a three year "right of Redemption". Personal property has no right of redemption.

Personal Property

Title 40, Code of Alabama, 1975 Chapter 7, requires all business personal property to be reported to the local taxing official in each county annually.

Business personal property is all furniture, fixtures, and equipment used in the operation of all businesses, corporations, and partnerships.

Each year a "Business Personal Property Return" is mailed to all businesses in the County. this return must be filed with the Escambia County Appraisal Department between October 1 and December 31 of each calendar year. The Tax Assessor has the authority to allow reporting through the 3rd Monday in January. After the 3rd Monday in January the return is delinquent and a 10% penalty will be added to the assessed value of your business personal account. There are no provisions for extensions.

Each year in September a Business Personal Property Return is mailed to the business owner, you have until December 31st to complete and return it.

Current Use Exemption

Application for "current use" valuation of Class III property must be filed by the property owner with the County Tax Assessor between October 1 and January 1 in any taxable year. The application form will include a description of the property as well as the "use" (row crop, pasture, timber, etc.) of the property.

Application for "current use" is obtained by contacting the Escambia County Appraisal Department.

Value Determination:

the State Department of Revenue, Ad Valorem Division, will determine the "current use" values each year for soil group. These values are applicable to the entire State of Alabama.

Conversion (a.k.a. Recapture):

If any property for which a "current use" valuation has been approved is converted to any use other than that for which the application was filed, the Tax Assessor shall revalue the property according to current market value as provided by Code of Alabama 1975, Section 40-7-25.3. The Tax Assessor shall then base his appraisal on the then current market value assessing such property accordingly for purpose of collecting any additional taxes due thereon. After conversion, taxes will be due based on the sales price or the fair and reasonable market value of such property at the time of its conversion, whichever is greater, for the preceding three (3) ad valorem tax years.

Manufactured Mobile Homes

Ad Valorem Taxation: All manufactured mobile homes which are owner-occupied and located on the owners land are taxed with the real estate. Each year, after your property taxes have been paid, the Tax collector's office will mail the property owner a decal which is required by law to be displayed on the manufactured mobile home. Tax bills go out October 1st of each year and you have until December 31st to pay without assessment of fees and penalties.

Registration: Manufactured mobile homes that are not owner-occupied are required to be registered. Registration of mobile homes can be done by mail or in person at the Tax Collector's Office. Renewals are mailed each year on October 1st and you have until November 30th to pay your annual registration fee without assessment of fees and penalties. Once your registration fee is paid the Tax Collector will mail you a decal which must be displayed on your mobile home.

Valuation Appeals

Each calendar year, sometime in June, July, or August, the Escambia County Appraisal Department will send a "Valuation Notice" to the property owner of record. By law, the property owner is to be notified every four (4) years regardless of any changes to his property's value. In the interim years, a "Valuation Notice" will only be mailed to those properties who experienced some type of change from the prior tax year.

Once you have received your "Valuation Notice" you have ten days from the date of mailing to contact the Escambia County Appraisal Department at the telephone number provided on your "Valuation Notice". When you telephone the Appraisal Department, you will be talking with a knowledge appraiser regarding your property. If the appraiser cannot satisfy your question via the telephone, and "informal appeal" hearing will be scheduled for a face-to-face meeting with a qualified appraiser.

If you are still unsatisfied with the results of your appeal you may apply to be heard by the Board of Equalization. The Board of Equalization will schedule you a hearing date to come and present your argument. If no satisfaction is gained at this level you have the legal right to appeal to the Circuit Court within 30 days after final notification from the Board of Equalization. (Title 40 Chapter 7, Code Of Alabama, 1975)