Chambers County, AL

GENERAL INFORMATION

PROPERTY TAX
Paying Your Property Tax
Online Property Tax Map/Appraisal Information
How Taxes are Collected
Adding or Removing Improvements
Steps to Follow When Purcashing Real Property
Exemptions

MOBILE HOMES
Registering Manufactured Homes in Chambers County
Sales Tax on Manufactured Homes
Move Permit

PROPERTY TAX

Paying Your Property Tax
Taxes are due every October 1 and are delinquent after December 31st. Payment may be made as follows:

(a) You may come to the Revenue Commissioner's Office, located in the Courthouse in LaFayette,or to the Courthouse Annex on Gilmer Avenue in Lanett, and make payment in person by cash, check, money order, or major credit card.

(b) You may pay by mail with check or money order to:

Wendy Williams
Chambers County Revenue Commissioner
2 S. LaFayette Street, Ste A
LaFayette, AL 36862

(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 Certified Payments and logging in our bureau code number 1594017.

To pay your property taxes online, CLICK HERE.

Online Property Tax Map/Appraisal Information
You may access Chambers County Alabama real property data, including parcel maps, through www.flagshipgis.net. This web site maintains appraisal information that is current as of the previous October 1st. Property tax payments are maintained more frequently. To use this site:

Go to http://flagshipgis.net. Select Chambers County - Free Public Access. You can search on Owner, Parcel, Address and other options. You will be presented with a list of properties to choose from. Each one is a link that will pull up detailed info on that parcel. Detailed information on all improvements, including year built, square footage, etc is available here.

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How Taxes are Collected
Property (Ad Valorem) taxes apply to real property, business personal property and Public Utilities.

Property (Ad Valorem) taxes apply to real property, business personal property and Public Utilities.

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.
Public Utilities are assessed by the State of Alabama and taxes collected by the County in which they operate.

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 around the October 1 due date. Notices are mailed to the property owner so that all information can be verified. Owner needs to check with their Mortgage Company if they have an escrow account to verify payment. Most mortage companies pay between November 1 and December 1.

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 your mortgage company immediately verify parcel ID number and amounts they show as paid. Verify with collection office payment being received and posted. A payment can only be made once. If you pay first and then payment is received from your mortgage company, a refund will be sent to the mortgage company. If the mortgage company pays first, then a refund will be sent to you.

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.

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Steps to Follow When Purcashing Real Property

Record your deed in the Probate Office. Many new property owners often rely on their attorney, 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 requires a new assessment.
File an assessment return with the Property Assessment Division. Present your recorded deed for assistance in completing your assessment return. This may be done in the Chambers County Revenue Commissioner's office in LaFayette only. Remember to file this assessment promptly after you record your deed to avoid the increased customer traffic that occurs between October 1st - December 31st. Avoid the crowds and do not wait until this time period to file your Property Assessment! Failure to file an Assessment Return with the Property Assessment Division can generate a penalty.
Make sure to claim any exemption(s) due you at the same time you file your Assessment Return. Homestead exemptions may be available to those property owners who are permanently and totally disabled, 65 older, and whose primary residence is in Chambers County, Alabama. Please contact this office for information regarding additional homestead exemption entitlements. (Additional information on homestead is available below.)
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.
Report any change of address to the Chambers County Revenue Commissioner's office, either in person, by telephone or by mail.
Property Taxes are due October 1st of each year and become delinquent January 1st. Make your tax bill payment to Wendy Y. Williams, Revenue Commissioner.
Remember, Tax Bills are only a courtesy. If you do not receive a bill and you believe that you should have, please contact the Revenue Commissioner's office before the December 31st deadline to avoid penalties.

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
Totally Exempt
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

b.) Act 48 Homestead- (Over 65)

Based on most recent Federal Income Tax Return
Totally Exempt
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 (Social Security benefits are not included)
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
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)

Based on most recent State Income Tax Return for 2008 Property Tax Bill
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)

Exempt only on state portion of property taxes
Age 65 or older is only required qualification
Must be occupied by person whose name appears on the deed

Registering Manufactured Homes in Chambers County
Manufactured homes are governed according to the Code of Alabama 1975, Title 40 Chapter 12, and Section 255. All manufactured homes must be registered within 30 days of purchase or coming into the State of Alabama.

In Chambers County, manufactured homes are registered in the Revenue Commissioner’s Office in LaFayette or Lanett. The following information is required to register a mobile home:

New Manufactured Homes:
-Bill of Sale showing Sales Tax Collected
-Alabama Certificate of Title Application

Used Manufactured Home from Dealer:
-Bill of Sale showing Sales Tax Collected
-Alabama Certificate of Title Application (1990 and newer)

Manufactured Home Purchased from Individual:
-Bill of Sale
-Certificate of Title signed by Seller & Purchaser (1990 and newer)
-Receipt of Sales Tax Paid from Probate Judge's Office

Owner Relocating Manufactured Home:
-Moving from out of state: Certificate of Title (1990 and newer), Current Registration
-Moving from another Alabama County: Current Registration ( If previously registered in Alabama) & Move Permit (Obtained from County that you are moving from)

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Sales Tax on Manufactured Homes
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 Revenue Office will accept: Bill of Sale from Licensed Dealer showing Tax Collected or a receipt from the Probate Judge's Office showing Tax Collected. The Probate Judge's Office also prepares applications for Alabama Certificate of Titles. Contact the Probate Judge's Office in LaFayette at:334.864.4381 or Lanett Annex at:334.644.6318 should you have questions about Sales Tax or applying for a Certificate of Title on a Manufactured Home.

If Manufactured Home and land are titled in the same name, and will be occupied by owner as his 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)

If a Manufactured Home is placed on land not owned by the manufactured home owner, then it is registered in our Registration Program. The decal for this type registration is renewed from October 1st thru November 30th each year. Delinquent fees will apply December 1st.

A- Single Wide, Owner-Occupied - $24
B- Double Wide, Owner-Occupied -$48
C- Single Wide, Commercial (Rental - $48
D- Double Wide or Larger, Commercial (Rental) - $96

There is an additional $5 Issuance Fee for each decal issued. Failure to register, renew or display decal will result in a citation with penalties.

Move Permit
Move Permits may be purchased from the Revenue Commission Office for $10. You are required by law to present a permit before registering your Manufactured Home in another County. Registration must be current for permit to be issued.

Should you have additional questions about manufactured homes, please contact our office at 334.864.4389.

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