Rate Breakdown

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

How Property Tax Works in Clarke County

In Clarke County, Alabama, property tax is calculated by applying the county’s millage rate to the assessed value of real‑estate. The Alabama Department of Revenue first determines a property’s “market value” through a systematic appraisal that considers recent sales, size, location, and improvements. The county assessor then applies a fixed assessment ratio—currently 10 % for residential and 20 % for commercial properties—to arrive at the taxable value.

Once the taxable value is set, the Clarke County Board of Commissioners adopts an annual millage rate, expressed in dollars per $1,000 of assessed value. For the 2024 fiscal year, the general millage rate is 21.5 mills (or $21.50 per $1,000 of taxable value). Additional millage may be levied by the city of Jackson, the Clarke County School System, and special districts such as fire‑protective or water‑service districts. The total bill is the sum of all applicable millage rates multiplied by the assessed value.

Because the assessment ratio is fixed, any change to the market value—whether from a recent sale, new construction, or a significant renovation—directly impacts the property tax bill. The county reassesses properties on a rotating schedule, typically every three to five years, ensuring that taxes reflect current market conditions.

Available Exemptions

Alabama offers several exemptions that can reduce the taxable portion of your property’s assessed value. Clarke County applies these statewide exemptions as follows:

• Homestead Exemption: Residents who own and occupy the property as their primary residence may claim a $2,500 exemption from the assessed value.
• Senior Citizen Exemption: Homeowners aged 65 or older may receive an additional $2,500 exemption, provided the property is their principal residence and they meet income thresholds set by the state.
• Disability Exemption: Persons with a qualifying disability can claim a $2,500 exemption. Documentation from a licensed medical professional must be submitted with the application.
• Veteran Exemption: Veterans who served honorably and have a service‑connected disability, or those who are surviving spouses of a veteran killed in action, may claim a $2,500 exemption. Active‑duty service members may also be eligible for a temporary exemption while stationed in the state.

Exemptions are not cumulative; only the highest qualifying exemption may be applied to a single property. Applications must be filed with the Clarke County Tax Assessor’s Office by March 1 of the tax year for which the exemption is requested.

Payment Schedule & Deadlines

Clarke County property taxes are due in two installments:

• First Installment: Due November 1, covering the first half of the tax year.
• Second Installment: Due February 1 of the following calendar year, covering the remaining balance.

Taxpayers may elect to pay the full amount at either deadline to avoid interest charges. Payments can be made online, by mail, or in person at the tax collector’s office.

If a payment is not received by the due date, a 5 % late fee is assessed on the delinquent amount, and interest accrues at the prevailing state rate (currently 6 % per annum). Continued non‑payment may result in a tax lien, followed by a possible tax sale of the property.

Appealing Your Assessment

If you believe your property has been over‑assessed, Clarke County offers a formal appeals process:

• Step 1 – Review: Obtain a copy of the assessment notice and verify the market value and any applicable exemptions.
• Step 2 – File a Petition: Submit a completed “Petition for Revision of Assessment” to the Clarke County Board of Equalization within 30 days of the notice date. Include supporting evidence such as recent comparable sales, a professional appraisal, or photographs of the property.
• Step 3 – Hearing: The Board will schedule a hearing, during which you may present your evidence and answer questions. The Board may also request an independent appraisal.
• Step 4 – Decision: A written decision is issued within 15 days of the hearing. If the decision is unfavorable, you may appeal to the Alabama State Board of Tax Review within 30 days of the Board’s notice.

Timely filing and thorough documentation are critical to a successful appeal. For assistance, consider consulting a local property tax attorney or a certified appraiser familiar with Clarke County’s valuation practices.