Rate Breakdown

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

How Property Tax Works in Elmore County

Elmore County property taxes are based on the assessed value of real and personal property within the county’s limits. Each year, the Elmore County Board of Revenue Appraisers determines the market value of a property and then applies the county’s assessment ratio, which is 10 % of that market value. The resulting figure is the assessed value used for tax calculations.

Once the assessed value is established, the applicable millage rate is applied. A mill is one‑tenth of one cent ($0.001) and the total millage rate is a combination of county, city, school district, and special district rates. For example, in fiscal year 2024‑2025 the combined millage rate for most residential properties in Elmore County was approximately 50 mills (or $50 per $1,000 of assessed value). Property owners receive a tax bill that reflects the assessed value multiplied by the total millage rate.

Available Exemptions

Alabama offers several exemptions that can reduce the taxable portion of a property’s assessed value. Residents of Elmore County may qualify for one or more of the following:

• Homestead Exemption: Reduces the assessed value of a primary residence by up to $3,000, provided the homeowner occupies the home as their principal residence.
• Senior Citizen Exemption: Residents age 65 or older may receive an additional $2,000 reduction in assessed value, with a maximum combined exemption of $5,000 when combined with the homestead exemption.
• Disability Exemption: Persons with a qualifying disability can claim a $2,000 reduction, also stackable with the senior exemption.
• Veteran Exemption: Honorable discharged veterans (or their surviving spouses) may receive a $1,000 reduction; disabled veterans may qualify for larger exemptions based on the extent of the disability.

Exemptions must be applied for annually using the appropriate forms provided by the Elmore County Revenue Department. Documentation such as proof of age, disability status, or veteran service is required.

Payment Schedule & Deadlines

Property tax bills in Elmore County are issued in early March and are payable in two installments:

• First installment: Due November 1.
• Second installment: Due March 1 of the following year.

Payments may be made online, by mail, or in person at the County Revenue Office. If the full amount is paid by the November deadline, the property owner avoids any interest charges. Late payments incur a 1 % penalty for each month the bill remains unpaid, plus accrued interest at the state’s statutory rate. Persistent delinquency can result in tax lien filing and eventual property foreclosure.

Appealing Your Assessment

If you believe your property has been over‑assessed, Elmore County provides a clear appeals process:

• Step 1 – Review the Notice: The assessment notice includes a deadline (typically 30 days from receipt) to file an appeal.
• Step 2 – Submit an Appeal: Complete the “Petition for Reassessment” form and submit it to the Elmore County Board of Revenue Appraisers, either in person, by mail, or electronically.
• Step 3 – Attend a Hearing: A hearing will be scheduled where you can present evidence such as recent sales of comparable properties, independent appraisals, or photographs.
• Step 4 – Decision: The Board will issue a written decision within 30 days of the hearing. If the result is unsatisfactory, you may appeal further to the Alabama Board of Revenue.

Preparing a strong, documented case and adhering to filing deadlines are essential for a successful appeal. For assistance, the County Revenue Office offers informational workshops and one‑on‑one consultations.