Tax Assessment
  ELECTED OFFICIAL:  Don Armstrong, Property Tax Commissioner
 
 STREET ADDRESS:
 102 Depot Street
 Columbiana, AL 35051
 
 ON SITE CONTACTS:
 TELEPHONE NUMBER: (205) 670-6900 (Menu Option 2)
 FAX NUMBER: (205) 670-6915
 MAILING ADDRESS:
 P.O. Box 1269
 Columbiana, AL 35051
 
• Kay Wilson, Collection Supervisor
• Cindy Crabb, Business Personal Property Supervisor
• Lisa Craddock, Chief Appraiser
• Paula Porter, Assessment Supervisor
 
STANDARD AD VALOREM TAX INFORMATION
 
All property - real estate and personal property (except that which is exempt by the Constitution and Laws of Alabama) - is subject to ad valorem taxation and must be listed with the Tax Commissioner, 102 Depot Street, Columbiana, AL 35051, as of October 1.
ASSESSMENTS
 
When you purchase or acquire property in Shelby County, you file your assessment with the Tax Commissioner on or before December 31 for any property you have purchased or acquired during the previous fiscal year (September 30 to October 1). You must show proof of interest in property, such as a deed or other documentation of ownership and ID before being allowed to transfer property.
In Shelby County, it is not necessary to reassess real property every year, unless there is some change either in ownership, mailing address, or description of property, or a physical change in the improvements or to the land. Such changes must be reported by the property owner to the Tax Commissioner by December 31
However, business personal property must be assessed annually. Assessments must be made online between October 1 and December 31. A delinquent penalty of $5.00 must be added to each assessment return made after December 31. After the third Monday in January, an additional penalty of 10% is added.
HOMESTEAD EXEMPTION
 
  • Is claimed at the time of assessment.
 
A. Any owner-occupant under 65 years of age is allowed homestead exemption on state taxes not to exceed $4,000 and on county taxes not to exceed $2,000 assessed value, both excluding all school and municipal taxes. ID is required.
 
B. Any owner-occupant over 65 years of age, having a joint net annual taxable income of $12,000 or less, is exempt from taxes on the principal residence. Proof of age and income is required.
 
C. Any owner-occupant who is 100% permanently and totally disabled will receive a total exemption. Proof of disability is required.
 
D. Any owner-occupant who is blind as defined in section 1-1-3 provides a homestead exemption not to exceed $5000 of assessed value. Proof is required.
 
HOMESTEAD EXEMPTION CODES
 
10 Regular homestead
 
10Y Regular homestead with over 65 exemption where Federal taxable income and State adjusted gross income exceeds $12,000
 
20 Regular homestead with over 65 exemption where Federal taxable income exceeds $12,000 and State adjusted gross income is less than $12,000
 
30 Regular homestead with over 65 exemption where Federal taxable income is less than $12,000
 
30D Regular homestead with a disability exemption (must be totally and permanently disabled)
 
MANUFACTURED HOMES
 
ASSESSMENTS
 

If the manufactured home and land are titled in the same name, and will be occupied by owner as his/her home, the manufactured home will be assessed as real property and Homestead may apply. An Ad Valorem decal will be issued when the property taxes are paid each year (October 1st thru December 31st). Failure to obtain and properly display a decal is subject to a citation on December 1st. (see back of decal)

Proof of ownership, along with a description that includes size, year made and model of the manufactured home should be brought to the Property Tax Commissioner’s Office to assess or register manufactured homes. The owner will receive a decal to display on the right front corner as proof that the taxes are paid. A homestead exemption may be claimed if you own the manufactured home and live in it as your principle residence as of October 1st of the year you are applying for the exemption.

Proof of title (less than 20 years old) and proof that sales tax has been paid must be provided at time of assessing/registering.

 
SALES TAX
 

In order for a manufactured home to be registered, purchaser must provide proof that Sales Tax has been collected and if applicable, Alabama Certificate of Title Application. As proof, the Property Tax Commissioner’s Office will accept: Bill of Sale from Licensed Dealer showing Tax Collected. Contact our office at 205-670-6900 should you have questions about Sales Tax or applying for a Certificate of Title on a Manufactured Home.

 
REGISTRATION
 

Renewal of manufactured home registrations for those who do not own their manufactured home and land is October/November each year. There is a penalty for late registration after November 30th. Persons over 65 or permanently and totally disabled should request exemption information prior to registration/renewal. Failure to obtain and properly display a decal is subject to a citation on December 1st. (see back of decal)

 
 
YOU NEED THREE FACTORS TO DETERMINE YOUR TAX
 
FIRST: Assessment rate or ratio (fractional amount of market value).
 
Class III - Single family owner-occupied homes or condominiums; and farm and timber properties.Assessment rate 10%
 
Class II - All other properties not included in I and III (includes apartments, commercial and industrial properties, rental homes,                vacant homes, duplexes, triplexes and quadriplexes).Assessment Rate 20%
 
Class I - Public Utilities Assessment Rate 30%.
 
SECOND: You need the taxation rate in your area. Taxation rates are computed in "mills" (tenth part of a cent), but are                 sometimes quoted in dollars per hundreds or thousands. See Collection Millage Rate Chart.
 
THIRD: If you are entitled to tax credit for homestead exemption, it is deducted from your gross tax as shown in the following              example: A single-family home in the city of Pelham and a home outside any municipality within Shelby County are              shown.
 
  PELHAM COUNTY
Market Value    
Assessed Value $10,000 $10,000
Millage Factor x.058 x.044
Tax $580 $440
Claimed Homestead    
Exemption (Basic) -$41.00 -$41.00
NET TAX: $539.00 $399.00
 
CURRENT USE VALUE: Current Use must be applied for by December 31 prior to the tax year (on farm land, pasture land and                                       timber land only).
 
RIGHT TO REVIEW OR APPEAL: The Board of Equalization is not a full-time board in Shelby County. If you should desire an appointment with them, write a letter giving your name, address, phone number and parcel identification number. Your letter will be put in file and an appointment will be scheduled for you when the Board goes into session. Address your letter to: Shelby County Board of Equalization P.O. Box 1269 Columbiana, Alabama 35051.  You may also file a protest online under the BOE tab or by clicking here.
 
MAPS: Maps of your property are available for a fee, Contact Mapping Department (205) 670-6981.
Or view online at http://maps.shelbyal.com.