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Cheaha Waterfall |
Timetable for Collecting Taxes
Taxes are collected on the following schedule for the year
that ended on September 30:
- Taxes Due - October 1
- Last day to pay taxes prior to *late fees added -
December 31
*To keep from paying late fees, taxes are due and must be postmarked on December 31. - Taxes Delinquent (fees & interest added) - January 1
- In February, court notices are mailed out
Paying Your Property Tax
Payment may be made as follows:
(a) You may come to the Revenue Commissioner's Office, located at 25 Courthouse Square in Ashland, and make payment in person by cash, check, money order, VISA or Mastercard.
(b) You may pay by mail with check or money order to:
Ronald Robertson
Clay County Revenue Commissioner
P.O. Box 155
Ashland, AL 36251
(c) Pay property tax online. This gives you the ability to pay your property taxes at your convenience, anytime day or night; the convenience of paying from your home, work or anywhere that you have access to the internet. The online option gives you the opportunity to pay your taxes securely using either your credit or debit card. A 3.0% convenience fee (with a minimum fee of $3.50) will be applied. This is not a fee charged by the Revenue Commissioner's Office; it is charged as a convenience fee to be retained by the processor.To pay your property taxes online, CLICK HERE.
How Taxes are Collected
Property (Ad Valorem) taxes apply to 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, garage, barn etc).
- Business personal property refers to items that are used in any business and are movable or not permanently fixed to the land.
- Taxes are collected one year in "Arrears" - or, as the title of property stood as of October 1 of previous year.
- Courtesy tax notices are usually mailed before October 1 due date. Should you receive a notice and your Mortgage Company is to pay your tax you should forward the notice to the Mortgage company.
- If you received a tax notice "In Care" of you, the previous owner held title as of October 1 of previous year. Your name will be listed first on next year's notice. If you purchased property in the middle of tax year, contact closing attorney as to how your closing was handled and who is responsible for taxes. Taxes are not pro-rated. Total amount of taxes must be received before account can be posted.
- Real Estate taxes become delinquent January 1. Interest accrues at 12% per annum. Additional delinquent charges are added after January 1.
- If your mortgage company has paid taxes and you receive a delinquent notice, contact mortgage company immediately verify parcel ID number and amounts they show as paid. Verify with Revenue Commissioner's office payment being received and posted. If an overpayment was made, a refund will be issued to the original payer of taxes
- If an overpayment was made, a refund will be issued to the original payer of the taxes.
Steps to Follow When Purcashing Real Property
- Record your deed in the Probate Office. Many new property owners often rely on the title company, or other representative to properly record their deed. However, the final responsibility is still yours, as the owner, to see that deeds are recorded and assessed. A new deed would require a new assessment.
- File an assessment return with the Revenue Commissioner's Office. Present your recorded deed for assistance in completing your assessment return. Remember to file this assessment promptly after you receive your recorded deed to avoid increased customer traffic that occurs between October 1st - December 31st. Failure to file an Assessment Return can generate a penalty.
- To claim homestead, property must be owner occupied, single family dwelling, and must be claimed when assessing the property. You should contact this office for information regarding additional exemption entitlements. Additional information on property tax exemptions are listed below.
- You may contact the Revenue Commissioner's Office to make sure your taxes are current. On real property (land & improvements), the buyer can be held liable for any unpaid taxes. The buyer is liable for the entire year's taxes, even if that person bought the property during the year and taxes were prorated with the seller at the time of closing. You are responsible for taxes on all property owned, regardless of how the tax bill is listed.
- If necessary, the Revenue Commissioner's Office has a form letter that you can provide to your mortgage company stating your estimated taxes.
- Report any change of address to Revenue Commissioner's office.
- Property Taxes are due October 1st of each year and become delinquent January 1st. Make your tax bill payment to Ronald Robertson, Revenue Commissioner.
Exemptions
A. CURRENT USE:
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 an application for current use or his or her taxes will be based on fair market value rather than current use values.
| Mattox Road, Clay County Photograph by Jennifer Alam |
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B. HOMESTEAD EXEMPTIONS
(NOTE: All of the exemptions named below are available on primary residence only. Applicant cannot have homestead on another home anywhere else.)
1. Regular Homestead
• Based on a 10% assessed value rather than a 20% value
• Must be occupied by a person whose name appears on the deed
• Must live in the house on October 1st of the year claimed
• Must file before December 31st of the year purchased
• Must refile claim if any changes are made to deed or changes are made in occupancy of residence.
• Additions or modifications to any structures located on property must also be reported to tax office.
2. Exemptions for Over 65 OR Retired & Permanently Disabled
(New for 2013 Tax Year)
Recently, the Alabama Legislature passed Act 2012-313, which changes the qualifications for receiving Homestead Exemptions for taxpayers age 65 and older; or, who are retired because of permanent and total disability. Because of this change, taxpayers who previously qualified for exemptions for age, income, and disability, must now recertify to receive the exemptions.
The new requirements are listed below:
a.) Taxpayers who are age 65 or older, are exempt from property taxes on their home, provided the combined net taxable income of the taxpayer and spouse is $ 12,000 or less. (Previously, the income limit was $ 7,500 or less.)
b.) Taxpayers who are retired because of permanent and total disability are exempt from property taxes on their home, provided the combined net taxable income of the taxpayer and spouse is $ 12,000 or less.
Note that the income requirement applies to both age 65 and disability, and is based on the most recent Federal Income Tax Return filed. For this year, that would be the 2011 Federal Income Tax Return. Also note that, to qualify for the disabled exemption (if you are younger than 65), the taxpayer must be retired, because of permanent and total disability.
Proof of the taxpayer being retired because of permanent and total disability may include the receipt of a pension or annuity due to disability from a private company or a state or federal governmental agency; or, the written certification of the taxpayer being retired because of total and permanent disability from two physicians licensed to practice medicine in Alabama.
These Exemptions must be claimed in the Revenue Office by December 31, 2012. Failure to do so by December 31 may result in losing your total exemption for the next tax year.
