Learn About Property Taxes
What are Property (Ad Valorem) Taxes?
Property (ad valorem) taxes are taxes on real and/or business personal property. Real property includes land and improvements. Business personal property refers to items which are used in any business and are movable or not permanently fixed to the land.
How are Property Values Determined?
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.
Find out more about property taxes:
- Reporting New Property
- Property Appraisal and Assessment
- Adding/Removing Improvements
- Homestead Exemption
- Manufactured Homes
- Current Use
- Appeals Process
- When Taxes are Not Paid
- Business Personal Property
For more information about Alabama's property tax, please visit the Alabama Department of Revenue website.
What is the role of the Revenue Commissioner?
The office of Revenue Commissioner handles the mapping, appraising, and assessing of property for taxation in Morgan County. The Revenue Commissioner is also responsible for granting exemptions from taxes and collecting and disbursing tax revenue to the State of Alabama and the different Morgan County entities entitled to a share.
The Morgan County Revenue Commissioner serves as both tax assessor and tax collector. In some Alabama counties these responsibilities are performed by two separate elected officials. The offices were combined on October 1, 1979, following a vote by the people of Morgan County.