Property Classifications

Alabama law classifies property based on how it is used. Property classification determines the assessment ratio applied to a property’s market value when calculating its assessed value for property tax purposes.

The Lee County Revenue Commission's Assessing Department reviews property use and applies the appropriate classification in accordance with Alabama law. Classifications may include residential, agricultural, commercial, industrial, and other property types established by state law.

Because classification can affect the amount of property taxes owed, property owners are responsible for providing accurate information about the use of their property and notifying the Tax Assessor’s Office of any changes.

For questions about your property classification or to determine whether you may qualify for a different classification, please contact the Assessing Department.