Office of the Revenue Commissioner
Welcome to the Jackson County Revenue Commissioner's Website
As the Revenue Commissioner of Jackson County and on behalf of my staff we would like to welcome you to the Jackson County online property tax and vehicle tag renewal website. We are very proud of our beautiful scenic county, but we feel it’s our people that make us such a wonderful place. We are so glad that you have chosen to visit our website and thankful that you have allowed us to bring to you this most valuable service.
Our goal through this website is to allow you to conduct your business, whether it’s paying your property taxes, renewing your car tag, or simply researching our county’s tax records and deed information.
PROPERTY ASSESSMENT LINKS
REAL PROPERTY TAXES
Property (ad valorem) taxes are taxed on real and/or business personal property. Real property includes land and improvements (An improvement is anything that adds value to real property such as a house, swimming pool, chicken house, barn etc). Business personal property refers to items which are used in any business and are movable or not permanently fixed to the land.
WHAT TO DO WHEN YOU BUY REAL PROPERTY
New property owners often rely on their title company, real estate agent or attorney to properly record and assess their property. The final responsibility lies with the owner to see that all the necessary steps have been completed. The steps are:
Record your deed in Probate Court.
Assess the property in the Revenues Commissioner's Office.
Claim any exemption due you. Make sure all of this is done no later than December 31 for all property purchased by October 1, in order to receive a bill in your name for the next year. Please report promptly all address changes.
The Revenue Commissioner is responsible for determining property value, which must, by the law, be set according to "fair and reasonable market value." Your property is probably not for sale but the 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 any pressure to buy or sell. If you feel your property value is incorrect you may file a written protest with the Jackson County Board of Equalization. Upon your appeal, if time permits, you will be contacted by the county appraiser to review your valuation. If, after this review, you are still not satisfied with your valuation, a hearing will be set for you to formally meet with the Board of Equalization to present information you feel justifies a change in value. Following this hearing, you will be notified of the decision of the Board of Equalization. You may appeal to Circuit Court within 30 days of their decision. In order to preserve your right to carry the appeal process to Circuit Court, taxes must be paid by December 31, or a bond filed in Circuit Court in double the amount of taxes due.
Class I Property Owned by Utilities 30%
Class II All Other Property 20%
Class III Agricultural Property & Occupied Residential Property 10%
Class IV Private Passenger 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 any qualifying exemptions.
ASSESSMENT OF PROPERTY
Each taxpayer is required by Alabama Law (Code 40-7-1) to provide a complete list of all their owned 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 the time claim any exemptions for which he or she 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 ownership and status as of October 1 of each year and are due and payable the following October 1.
A homestead is defined as a single-family owner-occupied dwelling and the land thereto, not exceeding 160 acres. Alabama Code establishes separate categories of exemption on such homesteads (Code, 40-9-19, 20 and 21). The Taxpayer Convenience Act does not relieve the person claiming special homestead exemptions of the responsibility to furnish proof of age or disability and income for the preceding tax year for which the exemption will be effective. All exemptions must be applied for by December 31 of the current year. Persons, who have qualified for homestead exemption because of age and income are required to verify their income annually. By October 1, a reclaim form is mailed to the property owner who has qualified before, allowing for the claim to be renewed by mail or the property owner may bring the completed from to the Revenue Commissioner’s office. The following homestead exemptions are available to taxpayers in Alabama:
- Ø Taxpayers under age 65 who are not disabled are entitled to the basic, regular homestead. This homestead exempts the first $4,000.00 of assessed value for state property taxes and the first $2,000.00 of assessed value for county property taxes.
- Ø Taxpayers age 65 and older with an annual adjusted gross income of less than $12,000.00 as reflected on the most recent state income tax return are totally exempt from the entire state portion of the property taxes and up to $5,000.00 assessed value on county, school and hospital property taxes.
- Ø Taxpayers age 65 and older with net taxable income of $12,000.00 or less on the combined (taxpayer and spouse) Federal Income Tax Return are exempt from all property taxes.
- Ø Taxpayers age 65 or older with taxable income greater than $12,000.00 on their most recent Federal Income Tax Return are exempt from the entire state portion of the property taxes and receive the regular homestead exemption ($2,000.00 assessed value) on county property taxes.
- Ø Taxpayers who are permanently and totally disabled are exempt from all property taxes. There is not an income limitation. Disabled taxpayers must present two forms of proof to receive this exemption.
WHERE DOES YOUR PROPERTY FIT?
CLASS I. All property of utilities used in the business of such utilities, 30 percent.
CLASS II. All property not otherwise classified, 20 percent.
CLASS III. All agricultural, forest, and residential property, and historic buildings and sites, 10 percent.
CLASS IV. All 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 compensation, 15 percent.
JACKSON COUNTY MILLAGE RATE
BRIDGEPORT 40 SECTION 35
SCOTTSBORO 48.5 DUTTON 35
STEVENSON 50 LANGSTON 33
HOLLYWOOD 35 SKYLINE 35
PAINT ROCK 35 PLEASANT GROVE 30
STATE 6 ½ COUNTY WIDE SCHOOLS 10
COUNTY 7 ½
HOSPITAL 4 FIRE FUND 2
The amount of taxes paid is determined by multiplying the appropriate millage rate by the assessed value less the proper exemptions. The governing bodies of the state, county, cities and other taxing agencies set millage rates. A mill is one-tenth of one cent (.001). When all of the taxing authorities' millage requests are added together, you can calculate a total tax bill.
For example, an owner occupied residence valued at $100,000.00 would have an assessed value of 10% ($10,000.00). Multiply the assessed value ($10,000.00) by the appropriate millage rate (32 mills) to determine taxes owed ($10,000.00 X .032 = $320.00). This is before any exemptions have been applied.
BUSINESS PERSONAL PROPERTY
All persons, corporation, partnerships, etc. owning business personal property, aircraft, commercial mobile or portable units are subject to ad valorem tax. The property must be listed and assessed in the Revenue Commissioner's Office after October I, 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. All business personal property is appraised by the County Revenue Commissioner for taxes, based on the cost new and allowance for depreciation due to age.
Manufactured homes located on the owner's property and not held for rent or lease will be assessed on the real property tax rolls in the Revenue Commissioner's Office. All others must be registered. Proof of ownership, along with a description that includes size, serial number, year made and model of the 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 the taxes are paid. A homestead exemption may be claimed if you own the manufactured home, the property and live there as your principle residence as of October I. Proof of title and that sales tax paid must be provided at time of assessment/registration. All manufactured homes must be registered or assessed within 30 calendar days of purchase. Renewal of manufactured home registrations is October/November each year. There is a $10.00 penalty for late registration. Persons over 65 or permanently and totally disabled should request exemption information prior to registration/renewal.
Owners of 5 acres or more of farmland, pastureland or timberland that is producing agricultural products, livestock or wood products may apply for current use exemption. This exemption allows for property to be assessed at less than market value when used only for the purposes specified. Any owner of eligible property must make a formal application to the Revenue Commissioner's Office if he or she 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 no later than December 31, for it to apply in the following tax year. After current use has been granted, the owner who made application for current use does not have to re-apply for subsequent years. However, if the property ownership is transferred or the name has been changed by deed or will, the new owner will have to file a new application for current use or his or her taxes will be based on fair market value rather than current use values.
WHAT TO DO IF YOU ADD OR REMOVE IMPROVEMENTS
The law requires that owners, or their agent, must come to the Revenue Commissioner's Office no later than December 31 to sign a new assessment officially reporting any improvements made to or any removal of structures or features from their property, on or before October I of that year. Examples of improvements that are assessable would include new structures or additions, swimming pools, extensive repairs, remodeling, or renovations; adding a fireplace, extra bath, patio, deck, carport, garage, etc. However such things as re-roofing, minor repairs and painting, (normal maintenance type items), would not require a reassessment.
TIMETABLE FOR COLLECTING TAXES
Taxes are collected on the following schedule for the year that ended on September 30:
October 1 Tax Due
January 1 Tax Delinquent
February Citation Fee Added
March Advertised Sale
April Tax Sale
METHOD OF PAYMENT
Taxes are due every year the first of October and are delinquent after the 31st of December.
Payment may be made as follows:
(a) You may come to the Revenue Commissioner's Office at the courthouse and make payment in person by cash, check, or money order.
(b) You may pay by mail with check or money order to:
Jeff Arnold, Jackson County Revenue Commissioner P.O. 307 Scottsboro, Alabama 35768
(c) You may pay online with with debit or credit card with convenience fee.
Customers can only renew tags online during their renewal month.
Tags renewals can be made up until midnight of the last day of the month. Anyone renewing after that day will be charged a $15.00 penalty and will be required to come into the office
Decals, tags, and tag receipts will be mailed out on the next business day after they are renewed. A printable receipt will be available for proof of online payment only. Not to be used as a valid tag receipt. .
Vehicle owner must be a resident of Jackson County.
Online customers will be charged a 3% convenience, $.30 processing fee, and a mail fee of $2.00.
If your renewal notice or current registration has an incorrect address please contact our office.
Any transaction requiring an affidavit or supporting documents will have to be made in person at our tag office or through the mail.
A change in license plates such as regular plate to a personalized will have to be made in the tag office.
If there is a problem processing your renewal, we will attempt to contact you by phone Monday thru Friday between the hours of 8:00 am and 4:30 pm. If we are unable to reach you we will void your registration and refund your payment.
ALABAMA VEHICLE REGISTRATION REQUIREMENTS:
The Alabama Department of Revenue sets all vehicle values, all title regulations and all other regulations regarding motor vehicle laws. These laws and regulations are governed by laws passed by the Alabama legislature.
What year model motor vehicles do the State of Alabama title?
Every motor vehicle not more than 35 model years old which is domiciled in Alabama requiring registration must have an Alabama certificate of title. Also, Manufactured Homes, Travel Trailers and Folding/Collapsible Camping Trailers not more than 20 model years old are required to have an Alabama certificate of title.
IN ORDER TO REGISTER A VEHICLE FOR THE FIRST TIME THE FOLLOWING IS REQUIRED:
(a) An original title properly executed by the seller to the new owner (new owner must be present) or
(b) Title application completely filled out to the new owner or
(c) Manufacturers Certificate of Origin (new owner must be present) or
(d) Title in new owners name or
(e) Vehicles titled for the first time in Alabama (vehicle with out-of-state title or new vehicle with manufacturer's statement of origin) must be brought to the courthouse for inspection.
2. BILL OF SALE FORM
(a) Cost of vehicle and date of sale
(b) Full description of the vehicle
(c) Complete name and address of the new owner
(d) Trade-in allowance, if any
(e) A breakdown of the sales tax paid. (This is required when purchased from a licensed Alabama dealer. It must show the percent and amount of State, County and City sales tax paid. Any applicable sales tax that has not been paid will be required payment based on location of residency.)
Required to Process Tag Renewal or Vehicle Registration
: Evidence of Alabama Insurance
: Valid Driver's License, Non-Driver Identification Card or Federal Employee Identification Number for Each Business Owner
Note: Fleet Owners with Blanket Insurance are Exempt from these requirements.
4. DRIVER LICENSE NUMBER
Alabama law requires the owner as listed on the title/registration to provide his/her driver's license or non-driver identification number. Companies registering vehicles are required to provide their federal employer identification number (FEIN).
FOR ALL NON-TITLED VEHICLES, THE OWNER MUST PRESENT A BILL-OF-SALE, INSURANCE VERIFICATION AND A VALID DRIVER'S LICENSE TO REGISTER.
VEHICLE RENEWAL SCHEDULE
After the vehicle has been registered the annual renewal month for your tag is as follows:
Renewal Month: First letter of last name:
|January||A and D|
|March||C and E|
|April||F,G and N|
|May||H and O|
|June||M and I|
|July||P and L|
|August||J, K and R|
|September||Q,S, and T|
|October||U, V, W, X, Y and Z|
Oct/Nov National Guard, Commercial & Fleet Vehicles
The tax on used vehicles is paid in advance from time of registration until your renewal month. Taxes on new vehicles are deferred until your subsequent renewal month.
(a) Failure to renew your tag in your renewal month. ($15.00 plus interest)
(b) Failure to transfer a purchased vehicle within 20 calendar days. ($15.00)
(c) Failure to register a vehicle within 30 days of an individual moving into the State with a valid out-of state license. ($15.00)
AD VALOREM TAX VOUCHER
1. In order to receive a voucher, one of the following criteria must be met: selling of a vehicle, trading of a vehicle, total destruction of a vehicle, theft without recovery or other transfer.
Documents to support the above criteria:
(a) Casual sale or trade: affidavit of buyer and address
(b) Sale or trade to license dealer: dealer's bill of sale
(c) Theft of vehicle: report from law enforcement agency
(d) Lease trade-in: verified odometer reading or statement
(e) Statement from insurance of company stating date of total loss
2. The voucher shall only be issued to the registered owner and proof of identification must be provided.
3. The credit shall be applied to pay the ad valorem tax on another vehicle.
4. Alabama law sets the eligibility time period to receive a credit voucher one year from sale or other transfer date.
5. The voucher shall only be transferred by the owner to their spouse or dependent child.
The data references in this online mapping and GIS application have been assembled from a variety of public data sources. No warranty or representation is made as to the accuracy and availability of said information. Measurements are approximate.
Information displayed is continuously updated, but its accuracy cannot be guaranteed. Independent verification is advised prior to making project commitments.
By clicking one of the following links, you agree to the above disclaimer for both types of searches.
We are proud to announce that we have started a historical database of old maps, plats, topographical maps and many other historical documents that pertain to Jackson County. What we have scanned so far is currently available to be viewed here on our website under the LINKS section. We would like to give a special thanks to all those who have shared the historical items they have with us so far.
Act 2013-295 of the 2013 Regular Session
On May 21, 2013 Governor Bentley signed HB19 into law as Act2013-295 (the”2013 Homestead Exemption Act”) relating to homestead exemptions and exemptions on principal residences effectively repealing most of Act2012-313 (the “2012 Homestead Exemption Act”).
The 2013 Act’s Specific Changes
Section 40-9-19(d) $5,000 Exemption Based on State Income:
The 2013 Act restores the language of Section 40-9-19(d) providing a homestead exemption (not to exceed $5,000 of assessed value) for residents of this state, over 65 years of age, who have an annual adjusted gross income of less than $12,000 as reflected on the most recent State Income Tax Return or some appropriate evidence, OR who are retired due to permanent and total disability (regardless of age), OR who are blind (regardless of age or whether such person is retired).
Section 40-9-21 Complete Exemption for those Over 65 or Disabled
The 2013 Act amends Section 40-9-21 and provides a total exemption form ad valorem taxes on the principal residence and 160 acres adjacent thereto of any resident of this state who is 65 years of age or older, provided the net annual taxable income for the person claiming the exemption and that of his or her spouse is $12,000 or less, as shown on such person’s and spouse’s latest United States Income Tax Return or some other appropriate evidence… OR who is permanently and totally disabled regardless of income or age. The 2013 Act’s revisions to Section 40-9-21 removed the income threshold from the exemption for the disabled so that now only those persons claiming the exemption based on being 65 years of age or older are required to meet th income limitation. Any taxpayer who lost the exemption due to income threshold, who previously had the exemption granted under the provisions of Title 40-9-21 based on the taxpayer’s permanent and total disability, and who was still the owner and principal resident of the property on October 1, 2012, should have the exemption reinstated without the necessity of additional documentation. But this automatic reinstatement of the exemption should only be made when the tax official can reasonably conclude, based on existing records, that the taxpayer and property should maintain the exemption for the 2012 tax year.
Documenting Disabled Status
The 2013 Act provides that going forward, those persons seeking exemption based on disability status who are not drawing a disability pension or annuity form the armed services, a private company or any governmental agency, may establish their disability status by providing proof of such permanent and total disability by submitting written affidavits by any two physicians licensed to practice in this state, provided that at least one of the physicians is actively providing treatment directly related to the permanent and total disability of the person seeking the exemption. The requirement that at least one of the physicians be actively providing treatment applies to any person applying for the first time after the passage of the 2013 Act. Any person who qualified to receive the exemption prior to the effective date of the 2013 Act by submitting written certification by two physicians licensed to practice in this state will continue to receive the exemption based on the two physicians’ letters already provide and shall not be required to resubmit any physicals’ letters.
Mandatory Liability Insurance Law
OIVS (Online Insurance Verification System)
The Alabama Mandatory Liability Insurance Law provides that no person shall operate, register or maintain registration of a motor vehicle designed to be used on a public road or highway unless it is covered by a liability insurance policy. The law was passed to protect consumers when they are involved in an accident.
Beginning January 1, 2013, license plate issuing officials will attempt to verify liability insurance utilizing the State of Alabama Online Verification System, which will allow license plate issuing officials to immediately verify the insurance status of a vehicle at any point in time.
If insurance cannot be verified through the Online Insurance Verification System, vehicle owners must provide evidence of insurance to the license plate issuing official. The insurance card is the most common evidence of current insurance. To be acceptable, the proof of insurance must display the current effective date, insurer’s NAIC number, vehicle identification number (VIN) and policy number.
In addition to providing evidence of insurance, a valid state issued driver license, non-driver identification card, or national drive license must be provided for each owner reflected on the vehicle title. If the vehicle owner is a company, the federal employer identification number (FEIN) is required.
An owner or operator convicted of a mandatory liability insurance violation may be fined up to $500 for the first violation and up to $1,000 for the second or subsequent violation and/or a six month driver’s license suspension.
In addition to the above violation, if a vehicle is registered or operated without liability insurance, the vehicle registration will be subject to the following:
First violation - $200 reinstatement fee.
Second or subsequent violations- $400 reinstatement fee and a mandatory four month registration suspension.
ATTENTION DISABLED VEHICLE OWNERS:
2012 is a verification year for disability license plates and placards.
Vehicle owners already displaying disability license plates and placards may recertify during their renewal month by signing a new form in our office or you may download it in PDF format here:
New disability applicants must have this form completed and signed by their physician.
MANUFACTURED HOMES (MOBILE HOMES)
Alabama Title Applications for manufactured homes (as of January 1, 2010) will cost $23.00 each.
As of January 1, 2012 all manufactured homes not more than twenty model years old are required to have an Alabama Certificate of Title.