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Departments

Revenue Commission

Our goal is to provide efficient and effective service to the residents and businesses of Tallapoosa County.

Property Tax

The Property Tax Division oversees the reappraisal of all property within the county. We also set schedules, standards and procedures to equalize property values and ensure all property is taxed uniformly throughout the county.

Sales Tax

Sales tax collection and management are integral parts of our services. Our dedicated subpages provide information on handling sales tax for various transactions.

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Tax Lien Sale

Tallapoosa County holds an online tax lien auction each year. Participants are responsible for their own research. Find out more about the process and registration and view delinquent taxpayers on our tax lien page.

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Eva Middlebrooks

Revenue Commissioner

Contact the Tallapoosa Revenue Offices

Tallapoosa County Revenue Commission
125 North Broadnax Street, Room 106
Dadeville, AL 36853

Office Hours:
Monday through Friday | 8 a.m. – 5 p.m

Phone: (256) 825-7818
Fax: (256) 825-1017

Email:
emiddlebrooks@tallaco.com

Website:
https://www.tallapoosapropertytax.com/

Helpful Tax Info

Manufactured Homes

The Alabama Manufactured Home Act (91-694), signed into law July 18, 1991, changed the way manufactured homes are treated for tax and revenue purposes in Alabama. This Act requires all manufactured homes which are rented, leased or located on land owned by someone other than the manufactured home owner to pay a registration fee in lieu of property tax in the Revenue Commissioner’s office.

This fee is due October 1 and delinquent December 1 of each year. If you own the land and the manufactured home, you will need to assess it in the Revenue Commissioner’s office on October 1 and pay any ad valorem (property) tax due. Taxes become due and payable on October 1 and become delinquent on January 1.

The Revenue Commissioner will issue a decal for each manufactured home which must be placed on the home immediately. Citations and penalties can be assessed to the owner for not complying with the law. Proof of a title (manufactured homes 21 years or older do not have title) and a bill-of-sale which shows proof of sales tax paid must be presented before registering or assessing a manufactured home.

Assessing Business Personal Property

Business personal property is also subject to ad valorem tax. Furniture, fixtures and equipment used in a business must be listed and assessed in the Revenue Commissioner’s Office after October 1, but no later than December 31 each year. Failure to make assessments by the 3rd Monday in January will result in a 10% penalty and fees added to the tax bill. Shares of stock are reported to the Share Tax Division of the Alabama Department of Revenue in Montgomery and the Personal Property Appraiser is informed of the values.

All other personal property is appraised by the Personal Property Appraiser for taxes, based on the cost new and allowance for depreciation due to age. Beginning January 1, when taxes become delinquent, the Revenue Commissioner must proceed to collect the business personal property taxes due or sell the property to satisfy the lien. Business personal property sold for taxes cannot be redeemed.

Effective October 1, 2016, Alabama Department of Revenue implemented an Online Personal Property Assessment Link, (OPPAL).  OPPAL is an online filing system for business personal property tax returns.

Appraisal and Appeal Process

Once the property is assessed in the Revenue Commissioner’s office the next step is to actually appraise the property. Tallapoosa County has approximately 34,000 separate parcels of land that must be individually appraised for tax purposes. Each parcel of land must be described on a property record card. Characteristics about land and building are listed and valued separately and become the basis for establishing fair market value. This information is found in the appraisal office.

At least once every three years all counties in Alabama are required by federal court to reappraise all property in each county. In Tallapoosa County taxes that are due on October 1 are based on the latest reappraised values. There are other factors, such as annual sales to appraisal ratio falling below 85 percent, that can also trigger a reappraisal. In a reappraisal year, property owners will receive written notice from the Tallapoosa County Appraisal Office of the market value placed on their property. Once the property owner receives this notice he/she has ten days to file a written appeal with the Tallapoosa County Board of Equalization.

Every year the Revenue Commissioner will publish in the local newspaper a notice setting out the times that the Board of Equalization will be in session. Any property owner who feels that the value on his/her property does not reflect fair market value may file a written appeal requesting a hearing before the Board. During the hearing before the Board, the property owner may present any evidence that he feels justifies a change in the value of his property. As a result of the hearing the Board may either lower, raise, or leave the value the same. The owner will be notified by mail the results of the hearing. If after the hearing before the Board of Equalization the property owner is not satisfied, the property owner has thirty days to file an appeal with the Circuit Court. In order to preserve his right to carry the appeal process to Circuit Court, taxes must be paid by December 31, or a bond must be filed in the Circuit Clerks office in double the amount of taxes due.

Method of Payment

Taxes are due every year on the first of October and are delinquent after December 31. If a person does not receive a tax bill in October they should call the Revenue Commissioner’s office to find out why. We may have an incorrect address, etc. It is the taxpayer’s responsibility to make sure his/her taxes are paid. The Revenue Commissioner is not required to send out tax bills. Tax notices are mailed as a courtesy to the taxpayer. Payments may be made as follows:

1. You may come to the Revenue Commissioner’s office and pay by cash, check or money order, debt/credit card.

2. You may pay by mailing a check or money order to:

Eva Middlebrooks, Revenue Commissioner

125 North Broadnax Street, Room 106 Dadeville, AL 36853

3. If your taxes are escrowed, ask your mortgage company to pay your bill.

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

4.  Online:  www.tallapoosapropertytax.com

5.  By Phone:  1-855-817-4008

Taxes

Property (ad valorem) taxes are taxes on real and/or personal property. Real property includes land and improvements. Personal property refers to items which are movable or not permanently fixed to the land.

  • Each taxpayer is required by Alabama Law (Code 40-7-1) to provide a complete list of all 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 that time claim any exemptions for which he is eligible.
  • The Revenue Commissioners Office should be furnished a correct mailing address for all properties.
  • All assessments and bills are based upon ownership and status as of October 1 of each year.
  • The Revenue Commissioner’s Office 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 “arm lengths” transaction between a “willing buyer and a willing seller,” neither being under any pressure to buy or sell.

When Taxes Are Not Paid

Each year the property taxes that are not paid are auctioned off at a public sale at the county courthouse. Individuals who come to the sale and buy the property to which the taxes were assessed are issued a “Certificate of Sale”. If any particular property is not sold at the tax sale a “Certificate of Sale” is made out and delivered to the State Land Agent.

The property owner has three years from the date of the tax sale to redeem his/her property by paying all taxes, delinquent fees, and interest. If the property was bought at the tax sale by an individual and the owner does not redeem it within three years from the date of the sale, the individual who purchased it will be issued a tax deed. Property that sells to the state for taxes can be redeemed at any time until the state transfers the certificate to an individual who makes application to purchase from the state. The state can transfer a certificate at any time after the tax sale until the owner redeems the property. If the state transfers the certificate before the three year redemption period is up, the owner may still redeem the property.

As stated above, the certificate holder is entitled to a tax deed after 3 years from the date of the tax sale. After a tax deed has been issued, redemptions can no longer be made in the Revenue Commissioner’s office, and the property owner must resort to a court of law to reclaim his/her property.

If You Have a Problem

Every year when tax bills are sent out a number of questions can arise.  Please send us a message or call one of the numbers listed below and we will assist you in discovering and eliminating any problems that you may have.

 Appraisal (256) 825-1072
  Mapping (256) 825-1099
  Personal Property (256) 825-1606
  Assessing (256) 825-7831
  Exemptions (256) 825-7831
  Collections (256) 825-7818
  Manufactured Homes (256) 825-7818
  Fax Number (Assessing & Collections) (256) 825-1017
  Fax Number (Mapping & Appraisal) (256) 825-1611
  E-mail emiddlebrooks@tallaco.com

kyarbrough@tallaco.com

Calculating Your Taxes

The last stepis to collect taxes. There are several factors to consider when trying tocalculate your total tax due. Property class, appraised value, assessed value,and millage rate, are all necessary to be able to arrive at a correct taxamount.

PROPERTYCLASSIFICATION

In Alabamaproperty is classified as:

Class I Utility 30%
Class III Single Family “Owner Occupied” Residential Property and Farm Property 10%
Class IV Motor Vehicles 15%
Class II All Other Property  20%

Multiply the appraised value of the property by the proper classification todetermine the assessed value.  The assessed value is then multiplied by thecorrect millage rate.  A mill is one-tenth of one cent (.001).  Theamount of taxes to be paid is determined by multiplying the assessed value bythe appropriate millage rate,  lessthe proper exemptions.  If you own and live in a residence, you would betaxed on approximately 10 percent of the appraised value.  All otherproperty would be taxed at 20 percent.  Millage rates are set by the countycommission and other taxing agencies, in response to the needs of the countygeneral fund, and the needs of others who receive property tax revenues.

TALLAPOOSACOUNTY MILLAGE RATES

OD Dadeville 35.0 mills
OC Camp Hill 35.0 mills
 OT Tallassee 22.5 mills
O5  Dist 25-A 30.0 mills
OA Alex City 37.5 mills
O1 Sch Dist 1 30.0 mills

FORMULAFOR FIGURING TAXES

Estimated Market Value       $100,000
Class III Property x   .10
Assessed Value 10,000
Millage Rate  x  .030 mills
Estimated Tax Due  $   300

Timetable for Collecting Taxes

Taxes are normally collected on the following schedule:

 

October 1 Taxes are due
January 1 Taxes are delinquent
March Final notices are sent
April Advertise for sale
May Tax sale

 

Purchasing Property

New property owners often rely on their title company, real estate agent or the representative to properly record and assess their property. The final responsibility is still yours, as the new owner, to see that all the necessary steps have been completed. The steps are:

  1. Record your deed in the Probate office.
  2. Assess the property in the Revenue Commissioners office.
  3. Claim any exemption due you.
  4. Make sure all of this is done no later than December 31 for all property purchased on or before October 1, in order to receive a bill in your name for next year.
  5. If your mortgage company has agreed to pay your property taxes, a copy of the assessment sheet should be mailed to the company as soon as it is received. This will give them complete information to request a bill for your property.
  6. Report all address changes promptly to the Revenue Commissioners office.

Assessing Real Property

After the deed is recorded, it is necessary to assess the property in the Revenue Commissioner’s office.

When the property is assessed a copy of the recorded deed is needed. It is very important to make sure…

  • A correct address is given
  • Any exemptions are applied for
  • The property that is described on the deed is the same property that is described on your assessment sheet.

If you do not assess your property a 10% penalty may be applied to your taxes.

Tax Incentive Reform Act

The legislature recognizing the importance of industrial development to this state passed Act (92-599) in the 1992 Session. This act grants an abatement of Ad Valorem taxes other than those imposed for public school purposes and for capital improvements for public education for a period not to exceed ten years. Act (92-599) applies to both real and personal property.

The exemption may be granted by the following:

  1. By the governing body of a municipality located within a municipality or the police jurisdiction of the municipality or
  2. By the governing body of a county located in the county and not within a municipality or the police jurisdiction of the municipality or
  3. By the governing body of a public industrial authority located within the jurisdiction of the public industrial authority.

Persons, companies or corporations wishing to avail themselves of this tax incentive should contact the appropriate granting authority.

Homestead Exemption

A Homestead Exemption is a tax deduction that a property owner may be entitled to if he or she owns a single family residence and occupies it on the first day of the tax year (Oct. 1) for which they are applying. There are four types of homestead exemptions.

On May 10, 2012 Governor Bentley signed HB120 into law as Act 2012-313. This act amends Sections 40-9-19, 40-9-21 and 40-9-21.1 relating to homestead exemptions.

Regular Homestead Exemption (HE1) is for persons who are residents of this state not over 65 years of age, who are owners and occupants of a single family dwelling. This exemption exempts up to $4,000 in assessed value for the state and $2,000 assessed value for the county. Homestead exemptions apply only to your primary residence.

Act 91-A Homestead Exemption (HE2) applies to persons who are blind (Section 1-1-3). This exemption exempts the state portion of taxes on your principal residence and up to 160 acres for the owners and occupants of a single family residence. This exemption also, exempts up to $5,000 in assessed value for county and school taxes.

Act 48-Homestead Exemption (HE3) provides for a total exemption of taxes on principal residence and up to 160 acres for the owners and occupants of a single family residence. This exemption is for persons who are 65 years or older OR  for persons who are retired because of  permanent and total disability with a annual taxable income as shown on such person’s and spouse’s latest Federal Income Tax Return of $12,000 or less.

Act 91-B-Homestead Exemption (HE4) provides for exemption of the state portion of taxes on principal residence and up to 160 acres for owners and occupants of a single family residence. This exemption is for persons who are 65 years or older regardless of income.

People who are disabled may receive service without coming to the courthouse by calling (256) 825-7831.

Exemptions, regardless of which type, must be applied for between October 1 and December 31. The exemption will not decrease ones taxes until the following tax year, remember taxes are paid in arrears. If one fails to apply for his/her exemption between October and December that person must then wait until the following October (1 year later) to apply for their exemption.

Current Use Exemption

Owners of farmland, pastureland or timberland that is producing agricultural products, livestock or wood products for sale to the general public 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/she wishes to claim current use.

The current use application may be obtained from the Revenue Commissioner’s Office at any time of the year, but under the law it must be filed with the Revenue Commissioner’s Office on or after October 1, but no later than December 31, for 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 changes hands, 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.

Adding or Removing 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 1 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. Generally speaking, any work done that would more than nominally increase the value of a property would constitute an assessable improvement.