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Tim HodgesOTHER RESOURCES
Tim Hodges
Revenue Commissioner
1702 Noble Street
Suite 104 & 106
Anniston, AL 36201
Phone: 256-241-2840
Phone: 256-241-2855
Phone: 256-241-2870
revenue@calhouncounty.org
Welcome to our WEB site. We hope to give you information which will answer your questions about the Property Tax Process and the Revenue Commissioner's office. We welcome your suggestions and comments and hope you will continue to check our WEB site over the coming months as we strive to make this a site which will benefit the citizens of Calhoun County.
Information pertaining to the Tax Lien Auction:
In accordance with Title 40, Chapter 10, Code of Ala. 1975 (§40-10-180 through 200), the Calhoun
County Tax Collecting official has authority to auction and sell tax liens on properties for which
ad
valorem property taxes are delinquent.
The format of sale has officially changed to tax lien auction and sale effective with the 2018 tax
collection year and as advertised on www.calhouncounty.org
Additional information can be found here
The purpose of the appraisal is to estimate the fair market value of the real estate for administering ad valorem tax burden fairly and equitably. The effective date of appraisal by statue is October 1st of each calendar year.
All property appraisals are made in accordance with the requirements and standards of the State Department of Revenue and under its supervision using the guidelines and procedures of the Alabama Appraisal Manual. Calhoun County has approximately 70,000 separate parcels of land that must be individually appraised for property tax purposes. Under "mass appraisals" methods and techniques differ from those of fee appraisers. Regardless of the method used, however, fair and reasonable market value is the objective. Each parcel of land must be described on a property record card. Characteristics about land and buildings are listed and the value. This information is found in the Revenue Commissioners Office.
Real property is defined by statue and is synonymous with REAL ESTATE. Real property is the physical land and appendages attached to the land, i.e. structures. (residential and commercial)
The assessment process plays an important role in local government. Equitable assessments assure property owners that they are asked to pay only their fair share of the cost of operating libraries, schools, police protection and other necessary governmental services.
Alabama Statues require the County Revenue Commission to maintain all real estate values. County Appraisers visit properties when assessed to measure and inventory construction components. County appraisers also review for changes based on an application of a building permit, recent sales, taxpayer request, ect.
Definition of Market Value:
Is defined as the most probable price, expressed in terms of money, that a property would bring in a competitive and open market under all conditions requisite to a fair sale, the buyer and seller each acting prudently and knowledgeably, and assuming the price is not affect by undue stimulus.
Analysis of Market Value:
Once market values have been calculated based on information gathered by the property appraiser, the values are analyzed to determine how accurate and equitable they are. The property appraiser does not create market value. The buying and selling of property by the general public establishes the value of property in the real estate marketplace.
A comparison of assessments to sales prices is performed to determine ratios, which are then used to measure the levels and uniformity of assessments. Sales ratio studies by neighborhood, type of property and other characteristics are performed on a regular basis to assure uniformity in values.
The Revenue Commissioner is required by law to notify the property owner of value changes of their property. If there is a change, the property owner will receive a notice from the Board Of Equalization Valuation.
Appealing the Market Value:
Once you have received your "Valuation Notice" you have thirty (30) days from the BOE notice date to contact the Calhoun County Board of Equalization (example form letter here). If you are not satisfied with the value of your property you may apply to be heard by the BOARD OF EQUALIZATION. The Board of Equalization will schedule a hearing date to come and present your argument. If you are not satisfied you have the legal right to appeal pursuant to the procedures set forth in Title 40, Code of Alabama, 1975.
A taxpayer is required by Alabama Law (Code S 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 the time claim any exemptions for which he is eligible.
The Revenue Commissioner should be furnished a correct mailing address for all Properties. Thereafter, the property owner must report any changes in ownership and any improvements or deletions to the Revenue Commissioner.
In a joint effort, the Assessing Department and Collection Department are responsible for assessing & collecting property taxes. In Alabama, property is Classified as:
Class 1... |
Utility........................................................... |
30% |
Class 2... |
All other property........................................ |
20% |
Class 3...
|
Farm property and.................................... |
10%
|
Class 4... |
Motor Vehicles......................................... |
15% |
The appraised value is multiplied by the classification to determine the assessed Value.
Regular Homestead is for person under 65 years old and applies to state and County Single-family owner-occupied property. The amount is $4,000.00 assessed value on state, and $2,000.00 assessed value on county.
Act 48 (Section 40-9-21- Complete Exemption for those Disabled or over 65.
The 2013 Act amends Section 40-9-21 and provides a total exemption from 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 twelve thousand dollars ($12,000) or less, as shown on such person’s and spouse’s latest United State income tax return (Federal income tax) 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 removes 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 the income limitation.
Act 91 (Section Code 40-9-19)(d) as amended - $5,000 Exemption Based on State Income
The Act 2013- 295 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 other appropriate evidence.
Penalty provision in new Section Title 40-9-21.2
This new section states that anyone who knowingly and willfully gives false information for the purpose of claiming, a homestead exemption, or for the purpose of assisting another person in claiming a homestead exemption, shall be ordered to pay twice the amount of any ad valorem tax which would have been due retroactive for a period of up to 10 years plus interest at the rate of 15 percent per annum from the date the tax would have been due.
Regular Homestead Exemption Claim Affidavit
State provided form for claiming homestead exemptions under Section 40-9-19 of the Code of Alabama
Current use value is an exemption, which applies to class 3 property. An application must be filed by the property owner with the County Revenue Commissioners Office during the months of October, November and December.
Value Determination:
The State Department of Revenue, Ad Valorem Tax Division, will determine the "current use" values each year for soil group. These values are applicable to the entire State of Alabama.
Conversion aka: Recapture:
If any property for which a "current use" valuation has been approved is converted to any use other than that for which the application was filed, the Revenue Commissioner shall revalue the property according to current market value as provided by Code of Alabama 1975, Section 40-7-25.3. The Revenue Commissioner shall then base his/her appraisal on the then current market value assessing such property accordingly for purpose of collecting any additional taxes due thereon. After conversion, taxes will be due based on the sales price or the fair and reasonable market value of such property at the time of its conversion, whichever is greater, for the preceding three (3) ad valorem tax years.
Alabama State Law changed the method of tax collection for Mobile Homes to a fee system beginning October1, 1991.
Mobile Homes are taxed one of two ways:
Calhoun County and/or the Revenue Commissions office assume no liability associated with the use or misuse of this information.
The Calhoun County Tax Collection Department notifies the property owner and is responsible for collecting the correct tax for each parcel of land. Taxes are due at the end of each tax year.
Taxes are due every year October 1st. Taxes can be paid between October 1st and December 31st without penalty. Taxes become delinquent after December 31st. Any unpaid taxes are assessed fees and 1% interest per month beginning in January of each calendar year. All unpaid property is sold at auction in May to the lowest bidder. The property is sold with a three year "Right of Redemption". Personal property has no right of redemption.
If you purchase 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 (as the new property owner) are responsible for taxes on all property you own, no matter how the bill may be listed.
Payment Information:
Failure to pay Property Tax results in a Tax Lien Auction of the property. Property may be redeemed for three years AFTER THE DATE OF SALE. Property may be redeemed, for the total taxes and penalties, by certified check only.
Time Table for Collecting Property Taxes
Taxes are collected on the following schedule for the year that ended on September 30.
The Calhoun County Mapping Department is using ESRI ArcMap/ArcINFO Mapping software and CAMA software from Delta Computer Systems.
Color digital orthophotography is flown annually. Generally, the northern half of the County is flown in even years and the southern half in odd years. The northern half of the County is defined along a line that is approximately equal to the northern most part of the McClellan property. The southern half of the County is along that same line but would include all of McClellan and points south. All current orthophotography is available online.
Our shape files are available on cd for $100.00. Acquiring the shape data requires a signature on the Calhoun County GIS agreement form located on this web site (pdf format). This form may be printed and emailed to our office. Click here for GIS Agreement. This data is non-refundable, please ensure you have appropriate software to display shape data.
Mapping data is also available via our online tax system which may be viewed by clicking the button to the left marked "Online Tax System". Data on this system is updated on a monthly basis and may or may not reflect recent map changes made with our in-house mapping system. Please contact us at the below phone numbers/email if you have any questions or concerns.
Review our Parcel Number Breakdown document if you need help finding a parcel number within the County or if you'd like to know what each number determines.
Title 40, Code of Alabama, 1975 Chapter 7, requires all business personal property to be reported to the local taxing official in each county annually.
Business Personal Property is subject to ad valorem tax. Furniture, fixtures, equipment and leased business personal property must be assessed in the Revenue Commissioners office between October 1, and December 31 each year. After the 3rd Monday in January a 10% penalty and fees will be applied to the tax bill. There are no provisions for extensions. In order to insure correct reporting and equalization of all businesses the State Department of Revenue has ordered reviews of all business personal property. You may submit your Personal Property information online at the link provided below.
If you have any questions please contact us at
(256) 241-2890
or via email at
persprop@calhouncounty.org
CALHOUN COUNTY TAX SCHEDULE |
|
Total Tax Rates |
|
| Anniston | 51.5 Mills |
| Oxford | 47.5 Mills |
| Jacksonville | 47.5 Mills |
| Piedmont | 45.0 Mills |
| Hobson City | 45.0 Mills |
| Weaver | 45.0 Mills |
| Ohatchee | 44.0 Mills |
| Southside | 44.0 Mills |
| Glencoe | 44.0 Mills |
| District 1 (County North) | 39.0 Mills |
| District 2 (County South) | 40.0 Mills |
Breakdown of above Total Tax Rates |
|
State Tax |
|
| General Fund | 2.5 Mills |
| Special Soldier | 1.0 Mills |
| Special School | 3.0 Mills |
| Total State Tax | 6.5 Mills |
County Tax |
|
| General Fund | 6.5 Mills |
| Road and Bridge | 3.0 Mills |
| Special School | 5.5 Mills |
| Fire Tax | 3.0 Mills |
| Total County Tax | 18.0 Mills |
Municipal Tax |
|
| Anniston | 19.0 Mills |
| Oxford | 10.0 Mills |
| Jacksonville | 10.0 Mills |
| Piedmont | 6.0 Mills |
| Hobson City | 5.0 Mills |
| Weaver | 5.0 Mills |
| Ohatchee | 5.0 Mills |
| Southside | 5.0 Mills |
| Glencoe | 5.0 Mills |
School District Tax |
|
| Anniston | 8.0 Mills |
| Oxford | 13.0 Mills |
| Hobson City | 15.5 Mills |
| Jacksonville | 13.0 Mills |
| Piedmont | 14.5 Mills |
| Rural (County North) | 14.5 Mills |
| Southside | 14.5 Mills |
| Ohatchee | 14.5 Mills |
| Rural (County South) | 15.5 Mills |
| Weaver | 15.5 Mills |
| Glencoe | 14.5 Mills |
Below is a list of all Calhoun County Tax Districts and each districts millage rates. You may also download this table in a pdf format for easier printing at a later time. The PDF version is available here or by clicking on the Forms button at the left.
| District Description | Tax District | Comment | Millage Rate |
| Anniston | 32 | Within the City Limits | 51.5 |
| Anniston Fire TAX District | 32B & 32T | For Fire Tax Distribution Purposes ONLY. T is the same as Tax District 11 B is the same as Tax District 21 |
32T.....39.0 32B.....40.0 |
| Glencoe | 17 | Within the City Limits | 50.5 |
| Hobson City | 27 | Within the City Limits | 45.0 |
| Jacksonville | 53 | Within the City Limits | 47.5 |
| Jacksonville Fire TAX District | 53B & 53T | For Fire Tax Distribution Purposes ONLY. T is the same as Tax District 11 B is the same as Tax District 21 |
53T.....39.0 53B.....40.0 |
| Ohatchee | 19 | Within the City Limits | 44.0 |
| Ohatchee Fire TAX District | 19B & 19T | For Fire Tax Distribution Purposes ONLY. T is the same as Tax District 11 B is the same as Tax District 21 |
19T.....39.0 19B.....40.0 |
| Oxford | 24 | Within the City Limits | 47.5 |
| Oxford Fire TAX District | 24B | For Fire Tax Distribution Purposes ONLY. B is the same as Tax District 21 |
40.0 |
| Piedmont | 65 | Within the City Limits | 45.0 |
| Piedmont Fire TAX District | 65T | For Fire Tax Distribution Purposes ONLY. T is the same as Tax District 11 |
39.0 |
| Southside | 18 | Within the City Limits | 44.0 |
| Weaver | 28 | Within the City Limits | 45.0 |
| Weaver Fire TAX District | 28B & 28T | For Fire Tax Distribution Purposes ONLY. T is the same as Tax District 11 B is the same as Tax District 21 |
28T.....39.0 28B.....40.0 |
| Calhoun County District I (North) | 11 | 39.0 | |
| Calhoun County District II (South) | 21 | 40.0 | |
| There may be other letters displayed within the Tax District field, these letters stand for one of the following: | |||
| Industrial | I | ||
| Abatement | A | ||
Q. Where do I pay my taxes?
At the Calhoun County Revenue Office:
Collections Department
1702 Noble St. Suite 104
Anniston, AL 36201
Or Pay in person by check, cash or money order at the Collections Department. No personal checks after February 15th.
Q. Why should I homestead my property?
A homestead exemption entitles a homeowner a discount on their taxes. for the property they live on.
Q. How do I get an address assigned to my property?
Call the Local 911 agency at 256-237-9119
Click here for Calhoun County 911 Web Page and addressing information.
Q. How do I find out who owns property?
You can call or come by the Revenue Assessing Department to find out ownership. We cannot give values or parcel numbers over the phone. You may also use our online tax system.
Q. How do I buy land in tax sale?
Contact the State Land Commissioner at:
Alabama Department of Revenue
Ad Valorem Tax Division
P.O. Box 327210
Montgomery, AL 36132-7210
334-242-1525
State form LD-2 (located here) must be submitted to purchase property from the state.
Q. When are property taxes due?
October 1st thru December 31st each year.
Q. Why should I assess my property?
For many reasons:
If you are unable to come by the Revenue Commissioners Office for Public Information you need to Mail a $2.00 Research fee per parcel to:
New property owners often rely on their title company, real estate agent, or other 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:
Assessing Office Address Change Form
This form can be filled out and returned to the Calhoun County Assessing Office when changing addresses
within Calhoun County.
Application for Purchase of Land Sold to State
Use this form to apply to purchase property that has sold to the State of Alabama for delinquent taxes. Form must be mailed to the address provided.
BOE Protest Form Letter - Real Property
Form Letter used for protesting real property appraised values to the Calhoun County Board of Equalization within 30 days of the notice date.
BOE Protest Form Letter - Vehicle
Form Letter used for protesting vehicle appraised values to the Calhoun County Board of Equalization.
Business Personal Property Return
Return used in filing Business Personal Property. Form should be completed and returned between October 1 and December 31 of each tax year. Mail the completed form to: Business Personal Property Dept., 1702 Noble St. STE 112, Anniston, AL. 36201
Calhoun County Application for Current Use
Form to apply for Current Use on real property located in Calhoun County Alabama. Form should be filled out and mailed to address provided or delivered to the County Administration Building.
GIS Data Usage Agreement
Usage agreement required to receive GIS shape data (on CD) from our Mapping Dept. This agreement is NOT required to view online data. Agreement is in pdf format.
Home Builders Assessment Form Letter
Form Letter requesting a home builders assessment on new construction properties.
Parcel Number Breakdown
How to read a parcel number and determine the location of the property within the County.
Tax Districts
Table of All Tax Districts in Calhoun County with Millage Rates in PDF Format.