Current Use Exemption

The Current Use Exemption allows eligible agricultural, pasture, and timber property to be assessed at a lower value based on its current use.

Owners of 5 or more acres of farmland, pastureland, or timberland that is being used to produce agricultural products, livestock, or wood products may apply for the Current Use Exemption. Certain exceptions may apply depending on the property's acreage and intended use. For questions regarding eligibility, please contact the Assessing Office for further assistance.

To qualify for the Current Use Exemption:

• The property must be used for the production of agricultural products, livestock, or wood products.
• The property must generally contain at least 5 acres.
• If a residence is located on the property and the owner/occupant wishes to claim a Homestead Exemption, the total property must generally contain at least 6 acres. One acre is set aside for the Homestead Exemption.
• Current Use allows eligible property to be assessed at a lower value based on its qualifying use. The applicable current-use value is determined by the State of Alabama.
• Once Current Use has been approved, the owner does not need to reapply annually as long as the property continues to qualify.
• The application must be completed no later than December 31 for the Current Use Exemption to be effective for the following tax year.
• If ownership is transferred or a name change occurs by deed or will, the new owner(s) must file a new Current Use Application to continue the exemption and avoid the property being assessed at fair market value.
• The Current Use Exemption applies to Class III property only.

Applicable Alabama Law: Code of Alabama 1975, §40-7-25.1, §40-7-25.2, and §40-8-1.