Lee County Revenue, Alabama

Property Tax



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Ad valorem means “according to value.” Property taxes are based on the value of property and fund local government services. The process begins with Mapping, which maintains accurate property records and maps. Appraisal determines the market value of the property, while Assessing applies the appropriate assessment ratios, exemptions, and classifications to determine the property's assessed value and calculate the taxes due. Finally, Collections is responsible for collecting property taxes based on the assessed value and applicable tax rates. These four divisions work collectively to maintain accurate property records and ensure property taxes are fairly assessed and collected in accordance with the Code of Alabama 1975.