http://www.ador.state.al.us/advalorem/index.html

The taxes administered by the Property Tax Division include:

Ad Valorem Tax - A property tax levied on the owners of real and personal property within Alabama .   All property must be assessed each year, between October 1 and December 31, with the county tax assessor.   This property will be assessed in one of the following four classes and assessment rations:

Class I .    All Property of Utilities - 30%

Class II.   All Property not Otherwise Classified - 20%

Class III. All Agricultural, Residential, Forest Property & Historical Building Sites - 10%

Class IV. All Private Passenger Automobiles/Motor Trucks Used for Personal Use - 15%

The tax rate is 6.5 mills per dollar of assessed value for the state; local rates vary.

For County Rates : http://www.ador.state.al.us/advalorem/other/assessmentinformation.htm

For more information on ad valorem tax contact:

Alabama Department of Revenue            
Property Tax Division
50 North Ripley Street, Room 4126
Gordon Persons Building
Montgomery , AL 36132
(334) 242-1525

You can obtain a copy of the booklet General Summary of Taxes , which gives a synopsis of all the taxes and fees administered by the Department of Revenue by calling: Research & Media Affairs( 334) 242-1380

For further information contact:
Sales, Use and Business License Tax Division
P.O. Box 327550
Montgomery , AL 36132-7510
(334) 242-1490