WHAT YOU NEED TO KNOW ABOUT REAL PROPERTY TAX IN COFFEE COUNTY

Timetable for Collecting Taxes
Paying Your Property Tax
Online Property Tax Map/Appraisal Information
How Taxes are Calculated
How Taxes are Collected
Adding or Removing Improvements
Steps to Follow When Purchasing Real Property
Exemptions

 
Timetable for Collecting Taxes
Taxes are collected on the following schedule for the year that ended on September 30:

  • Taxes Due - October 1 
  • Last day to pay taxes prior to *late fees added  - December 31 
    *To keep from paying late fees, taxes are due and must be postmarked on December 31.
  • Taxes Delinquent (fees & interest added)  - January 1
  • In February, court notices are mailed out
  • In March, delinquent tax records are advertised for tax sale and advertising fees are added to the total tax due.
  • On the 1st or 2nd Monday in April, Coffee County holds its Deliquent Tax Sale in Enterprise and Elba.


Paying Your Property Tax
 
Payment may be made as follows:

(a) You may come to the Revenue Commissioner's Office, located in Elba at 230 Court Street and in Enterprise at 99 Edwards Street,, and make payment in person by cash, check, money order, VISA or Mastercard. 
(b) You may pay by mail with check or money order to: 

Ronnie Burns 
Coffee County Revenue Commissioner
P.O.Box 411, Elba AL  36323 or
P.O. Box 3116006, Enterpise AL  36331


(c) Pay property tax online. This gives you the ability to pay your property taxes at your convenience, anytime day or night; the convenience of paying from your home, work or anywhere that you have access to the internet. The online option gives you the opportunity to pay your taxes securely using either your PayPal account, credit card, a debit card or E check. A 2.2% convenience fee will be applied. This is not a fee charged by the Revenue Commissioner's Office, it is charged by PayPal as a convenience fee. An E check payment through Paypal is .007 % up to a maximum of $5.00.

To pay your property taxes online, CLICK HERE.


Online Property Tax Map/Appraisal Information
 
You may access Coffee County Alabama real property data, including parcel maps, through http://www.alabamagis.com/Coffee.


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How Taxes are Calculated

In the state of Alabama, property tax is based on three factors:

  • Property Classification
  • Millage Rate
  • Exemptions


Property Classification
Your Alabama taxes are calculated using your property's Assessed Value. This is determined by multiplying the Appraised Value by the corresponding Property Classification, which is also known as the Assessment Rate.

Appraised Value x Property Classification = Assessed Value

Property Classes are as follows:

Class

Description

Assessment  %

I

All property of utilities used in the business
of such utilities

30%

II

All property not otherwise classified

20%

III

All agricultural, forest, and single family, owner occupied residential property, including owner - occupied residential manufactured homes located on land owned by the manufactured home owner, and historic buildings and sites

10%
















Millage Rate
Once the Assessed Value of your property has been determined, multiply it by the appropriate Millage Rate for the area in which you live. Millage is the tax rate expressed in decimal form. Millage rates are determined by the state, County Commission and other taxing agencies.

A mill is one tenth of one cent. (.001)

1 mill = $0.001

10 mills = one penny or $0.1

100 mills = ten cents or $0.10

1000 mills = one dollar or $1.00

Assessed Value x Millage Rate = Unadjusted Tax Bill

 Taxing Authority

 Millage Rate

 State of Alabama  6.5 mills (0.0065)
 Coffee County  10.5 mills (0.0105)
 County Wide Schools   5 mills (0.005)
 District 1 Schools (County)  12 mills (0.012)
 District 48 Schools (Enterprise)   4 mills (0.004)
 District E Schools (Elba)  11 mills (0.011)
 City of Enterprise   17.5 mills (0.0175)
 City of Elba  5 mills (0.005)
 Town of New Brockton  5 mills (0.005)
 Town of Kinston  7 mills (0.007)




















                     Total Millage Rates By Location

 Unincorporated (not in city limits)  34 mills (0.034)
 City of Enterprise  43.5 mills (0.0435)
 City of Elba  38 mills (0.038)
 Town of New Brockton  39 mills (0.039)
 Town of Kinston   41 mills (0.041)











Examples:
$100, 000 (Appraised)x(Residential Rate:10%)= $10,000 (Assesed)

$10,000 (Assessed) x .034 (Unincorporated rate)=$340.00 (Tax Amount)


Exemptions

After determining your unadjusted tax bill as shown above, subtract any exemptions you might have. This gives you the adjusted tax bill.

A homestead exemption is defined as a single-family owner-occupied dwelling and the land thereto, not exceeding 160 acres. The property owner may be entitled to a homestead exemption if he or she owns a single-family residence and occupied it as their primary residence on the first day of the tax year for which they are applying. A home owner can claim four different types of exemption in the State of Alabama. Please visit the Revenue Commissioner's office at the Enterprise or Elba courthouse to apply for a homestead exemption.

Unadjusted Tax Bill - Exemptions = Adjusted Tax Bill


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How Taxes are Collected
Property (Ad Valorem) taxes apply to real and/or business personal property.

  • Real property includes land and improvements (An improvement is anything that adds value to real property such as a house, swimming pool, garage, barn etc). 
  • Business personal property refers to items that are used in any business and are movable or not permanently fixed to the land. 
  • Taxes are collected one year in "Arrears" - or, as the title of property stood as of October 1 of previous year.
  • Courtesy tax notices are usually mailed before October 1 due date. Should you receive a notice and your Mortgage Company is to pay your tax you should forward the notice to the Mortgage company.
  • If you received a tax notice "In Care" of you, the previous owner held title as of October 1 of previous year.  Your name will be listed first on next year's notice. If you purchased property in the middle of tax year, contact closing attorney as to how your closing was handled and who is responsible for taxes. Taxes are not pro-rated. Total amount of taxes must be received before account can be posted. 
  • Real Estate taxes become delinquent January 1. Interest accrues at 1% per month.  Additional delinquent charges are added after January 1.  
  • If your mortgage company has paid taxes and you receive a delinquent notice, contact mortgage company immediately verify parcel ID number and amounts they show as paid. Verify with Revenue Commission office payment being received and posted. If an overpayment was made, a refund will be issued to the original payer of taxes
  • If an overpayment was made, a refund will be issued to the original payer of the taxes.



Adding or Removing Improvements
The law requires that owners, or their agents, must come to the Revenue Commissioner's Office, no later than December 31st,  to sign a new assessment officially reporting any improvements or any removal of structures or features from their property completed on or before October Ist of that year. Examples of improvements that are assessable would include new 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.


Steps to Follow When Purcashing Real Property

  1. Record your deed in the Probate Office. Many new property owners often rely on the title company, or other representative to properly record their deed. However, the final responsibility is still yours, as the owner, to see that deeds are recorded and assessed. A new deed would require a new assessment.
  2. File an assessment return with the Property Assessment Division of the Revenue Commission Office. Present your recorded deed for assistance in completing your assessment return. Remember to file this assessment promptly after you receive your recorded deed to avoid increased customer traffic that occurs between October 1st - December 31st.  Failure to file an Assessment Return with the Property Assessment Division can generate a penalty.
  3. To claim homestead, property must be owner occupied, single family dwelling, and must be claimed when assessing the property.  You should contact this office for information regarding additional exemption entitlements. (334-347-8734 in Enterprise or 334-897-2475 in Elba).  Additional information on property tax exemptions are listed below.
  4. You may contact the Revenue Commissioner's Office to make sure your taxes are current. On real property (land & improvements), the buyer can be held liable for any unpaid taxes. The buyer is liable for the entire year's taxes, even if that person bought the property during the year and taxes were prorated with the seller at the time of closing. You are responsible for taxes on all property owned, regardless of how the tax bill is listed. 
  5. If necessary, the Revenue Commissioner's Office has a form letter that you can provide to your mortgage company stating your estimated taxes. 
  6. Report any change of address to Coffee County Revenue Commissioner, P.O. Box 311606, Enterprise, AL 36331-0361 or P.O. Box 411, Elba, AL  36323. 
  7. Property Taxes are due October 1st of each year and become delinquent January 1st. Make your tax bill payment to Ronnie Burns, Revenue Commissioner.  

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Exemptions
A. CURRENT USE:
Owners of 5 acres or more of farmland, pastureland or timberland that is producing agricultural products, livestock or wood products 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 or she wishes to claim current use. The current use applications may be obtained from the Revenue Commissioner's Office at any time of the year, but under the law they must be filed with the Revenue Commissioner's Office no later than December 31, for it to apply in 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 ownership is transferred or the name has been changed by deed or will, 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.


B. HOMESTEAD EXEMPTIONS
(NOTE: All of the exemptions named below are available on primary residence only. Applicant cannot have homestead on another home anywhere else.)

1. Regular Homestead
• Based on a 10% assessed value rather than a 20% value
• Must be occupied by a person whose name appears on the deed
• Must live in the house on October 1st of the year claimed
• Must file before December 31st of the year purchased
• Must refile claim if any changes are made to deed or changes are made in occupancy of residence.
• Additions or modifications to any structures located on property must also be reported to tax office.

2. Exemptions for Over 65 OR 100% DISABLED
 
a.) Act 48 Homestead - (Disability)
• Based on Disability Status of Homeowner  - Must be 100% totally and permanently disabled
• Totally Exempt on Residence and up to 160 acres of land
• Disability status must be evidenced by 2 medical documents of disability OR 1 medical document of disability and a copy of the original letter of award from Social Security or the disability letter from Veterans Administration. Documents must state the month & year that disability began.
• Must be occupied by person whose name appears on the deed  

Note: Act 48 must be verified annually either in person or by mail or exemption will be removed.

b.) Act 48 Homestead - (Over 65)
• Based on most recent Federal Income Tax Return
• Totally Exempt on Residence and up to 160 acres of land
• Must be at least 65 years of age
• Must be occupied by person whose name appears on the deed
• Annual Federal taxable income must not exceed $7500.00
• Age and income based exemptions must be evidenced by Federal Income Tax Return for the current year 

Note: Act 48 must be verified annually either in person or by mail or exemption will be removed.
Note: Federal Income Tax Return MUST be a copy of the original, signed document which was mailed to the Internal Revenue Service. Work sheet copies are not allowed. 

 c.) Act 91 Homestead- (Over 65)
• Totally Exempt on state portion of property taxes and $5,000 Assessed Value on remaining taxes except city taxes
• Based on most recent  Alabama State Income Tax Return Must be age 65.
• Income limit increased to $12000.00 adjusted gross income on State of Alabama Income Tax Return 

Note:    State Income Tax Return MUST be a copy of the original, signed document which was mailed to the Department of Revenue. Work sheet copies are not allowed.

d.) Act 91B Homestead- (Over 65)
• Totally Exempt only on state portion of property taxes and $2,000 Assessed Value on remaining taxes except city taxes
• Age 65 or older is only required qualification
• Must be occupied by person whose name appears on the deed  
 

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