Rate Breakdown

Property taxes in Choctaw County are calculated by multiplying the assessed value (minus exemptions) by the total local millage rate.

How Property Tax Works in Choctaw County

In Choctaw County, Alabama, property taxes are levied on the assessed value of real and personal property. The County’s Assessment Office determines the fair market value of each parcel every four years, using the most recent sale price, comparable sales, and an on‑site inspection when necessary. Once the value is set, the county applies the local millage rate—expressed in mills, where one mill equals one‑tenth of one percent (0.001) of assessed value—to calculate the annual tax bill.

For the 2024‑2025 fiscal year, the combined millage rate for Choctaw County (including the County Road Department, school districts, and city or town levies) is approximately 45.2 mills. To estimate your tax, multiply the assessed value by the millage rate and then divide by 1,000:

• Assessed Value × Millage Rate = Tax Amount (in dollars)
• Example: A home assessed at $120,000 × 45.2 mills = $5,424 ÷ 1,000 = $5,424

Remember that the assessed value is typically 10 % of the market value for residential properties, as mandated by Alabama law. Commercial and industrial properties may be assessed at a higher percentage.

Available Exemptions

Alabama offers several exemptions that can reduce your taxable base. Eligible owners in Choctaw County should evaluate each to maximize savings.

• Homestead Exemption: Up to $3,000 of assessed value for owner‑occupied primary residences.
• Senior Citizen Exemption: Residents 65 years or older receive a $3,000 exemption; an additional $3,000 is available if the senior’s income is $20,000 or less.
• Disability Exemption: Qualifying persons with a permanent, severe disability may claim a $3,000 exemption.
• Veteran Exemption:
  • Disabled veterans: $10,000 exemption for those with a service‑connected disability of 0–49 %.
  • Veterans with a 50 % or greater disability: $14,000 exemption.
  • Surviving spouses of veterans killed in action: $14,000 exemption.

Exemptions are applied before the millage rate is calculated, directly lowering the taxable portion of your property.

Payment Schedule & Deadlines

Choctaw County follows the statewide two‑installment schedule for property taxes:

• First Installment: Due October 1. The amount is 50 % of the total tax bill.
• Second Installment: Due March 1 of the following year. This covers the remaining 50 %.

Taxpayers may also elect to pay the full amount at any time before the final deadline without penalty. Late payments incur a 10 % penalty plus interest calculated at the state‑prescribed rate. Persistent delinquency can lead to tax liens, property seizure, and a possible tax sale.

Appealing Your Assessment

If you believe your property has been over‑assessed, you have the right to appeal the valuation within **45 days** of receiving the notice of assessment.

1. File a Written Appeal: Submit a completed “Application for Review” to the Choctaw County Board of Revenue Commissioners, either in person, by mail, or online.
2. Prepare Evidence: Gather recent comparable sales, an independent appraisal, or documentation of property defects.
3. Attend the Hearing: A hearing is scheduled within 30 days of your filing. Present your evidence and be prepared to answer questions.
4. Decision: The board issues a written decision, usually within two weeks. If unsatisfied, you may further appeal to the Alabama Board of Tax Review.

Timely filing and a well‑organized presentation dramatically improve the odds of a favorable adjustment. For assistance, consider consulting a local property tax professional or the County Assessment Office.