IMPORTANT HOMESTEAD TAX EXEMPTION NOTICE
On May 10, 2012, Act 2012-313, became law, which amends the Homestead Exemption laws. This new law changes the income requirement for exemption, and requires verification of all exemptions for age 65 and older, or RETIRED because of permanent and total disability. Note that you must be retired due to disability to qualify.
Previously, those 65 and older have been required to have an income of $7,500 or less to be totally exempt, and for those who were disabled, there was no income limitation. The new law changes the income limit for BOTH exemptions. Homeowners age 65 or older, or RETIRED due to permanent and total disability must now have a net annual taxable income of $ 12.000 or less, as shown on the owner and spouse’s latest Federal Income Tax Return, to be totally exempt.
Tax Sale Information
Notice: Sale of Tax Liens for Collecting Delinquent Property Tax.
Title 40-10-180 (b) Code of Alabama - The tax collecting official of each county shall have the sole authority to decide whether his or her county shall utilize the sale of a tax lien or sale of property to collect delinquent property taxes and the method decided shall apply to all real property in that county for that year and future years unless notice is given that changes the method as described.
As the tax collecting official for Clay County, please accept this notice as a declaration of my intentions to conduct a Tax Lien Auction and Sale for the collection of delinquent taxes for the year 2023 - 2024 forward. Title 40-10-180 © Code of Alabama requires that this notice be advertised once a week for three consecutive weeks, prior to October 1, 2023, in a newspaper with general circulation of said county, or the tax collecting official's website.
Ronald Robertson
Revenue Commissioner, Clay County
Deadline to Pay Taxes
In Clay County, AL, taxes are delinquent after December 31st. Penalties and interest begin accruing on January 1.
Clay County Maps Online
Clay County has a GIS web site available to citizens for tax parcel search. You can access Clay County maps at http://www.alabamagis.com/Clay/.
![]() |
Clay County Courthouse |
Important Dates to Remember
October 1....Real Property Taxes Due
January 1...Taxes Delinquent
April...Advertised on County Website
May...Tax Lien Auction