Blount County has over 43,000 separate parcels of property that must be individually appraised for tax purposes. The county appraisers are required to make an on-site review of each parcel of property at least every four years in an effort to keep records current. In accordance with the Code of Alabama 1975, Section 40-7-74 and Section 40-2-11, a member of our staff is required to visit your property to review and/or update property information.
The Revenue Commissioner and his staff are responsible for determining values that must, by law, be set according to “fair and reasonable market value”. Even though property is not for sale, county appraisal staff, along with state revenue department personnel, must set the value of 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. Our Appraisal staff determines and calculates these values based on guidelines and specifications mandated by the State Department of Revenue.
Property taxes, also referred to as ad valorem taxes, are based on the value of the property. Real property includes land and improvements, such as houses or other structures. Property values can increase or decrease each year based on market conditions and the comparable sale of property.
For information regarding appraised values for property taxes, please click here to view online. Or, contact our Appraisal Department at the courthouse. If you disagree with your property value, click here.
Changes to Your Real Property
The law requires that owners, or their agents, must report to the Revenue Commissioner any improvements made or any removal of structures or features to the property before December 31st of that year. Failure to do so, can result in a penalty.
Improvements are defined by the State of Alabama as “anything that adds value to land”, such as a house, manufactured home, swimming pool, garage, gazebo, poultry house, barn, fireplace, carport, deck, etc. Generally speaking, any work done that would more than nominally increase the value of a property would constitute an assessable improvement. However, such things as re-roofing, minor repairs, painting, or normal maintenance, would not require declaring this to the Revenue Commissioner.
Unfortunately, some property owners experience damage or total loss of property due to fire, weather, or other catastrophic events. When this occurs, you are responsible for reporting this change to your property before October 1st of that year so your property value can be adjusted. If the damage is reported after October 1st, you will be required to submit documentation showing the date the damage occurred and the loss. To report these changes to the Revenue Commissioner, please visit our Assessing and Collecting office at the courthouse, or our Hayden Satellite office.
