Rate Breakdown

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

How Property Tax Works in Lamar County

Lamar County property tax is based on the assessed value of real and personal property. Each year the County Assessor’s Office conducts a market‑value appraisal of every parcel, then applies the state‑mandated assessment ratio (typically 10 % of market value for residential property) to determine the assessed value. This figure is the starting point for your tax bill.

The actual tax due is calculated by multiplying the assessed value by the county’s combined millage rate. One mill equals one‑tenth of one percent (or $1 of tax for every $1,000 of assessed value). In Lamar County the 2024 combined rate is approximately 34 mills, which includes the county levy, the city (if applicable), the school district, and special assessments such as road‑improvement districts. The formula looks like this:

• Assessed Value (after exemptions) × Millage Rate ÷ 1,000 = Annual Property Tax.

Because the millage rate can change each fiscal year, the same assessed value may produce a different tax bill from one year to the next.

Available Exemptions

Alabama offers several exemptions that can lower your taxable assessed value. Eligibility is determined at the time the assessment is recorded.

• Homestead Exemption – Up to $5,000 of assessed value is exempt for owner‑occupied residences that serve as the primary dwelling.
• Senior Citizen Exemption – Residents age 65 or older may receive an additional $5,000 exemption, and those with incomes below $15,000 may qualify for a further $5,000 reduction.
• Disability Exemption – Homeowners who are legally blind or disabled can claim a $5,000 exemption.
• Veteran & Military Exemptions – Disabled veterans (or surviving spouses) may obtain a $5,000 exemption for each qualifying disability; active‑duty personnel are exempt from property tax on certain military housing.

Exemptions are not automatically applied; you must file the appropriate application with the Lamar County Assessor before the assessment deadline (usually March 1).

Payment Schedule & Deadlines

Property tax bills are issued in early December and are payable in two installments:

• First installment – Due December 31.
• Second installment – Due March 31.

If you prefer a single payment, you may pay the full amount by the December 31 deadline without incurring any discount or surcharge. Late payments are subject to a 10 % penalty on the missed installment, plus interest at the rate set by the County Board of Commissioners (currently 5 % per annum). Repeated delinquency can result in tax lien filing, which may lead to a tax sale of the property.

Payments can be made online via the Lamar County Treasurer’s portal, by mail with a check or money order, or in person at the Treasurer’s office. Installment plans are also available for qualified owners facing financial hardship.

Appealing Your Assessment

If you believe your property has been over‑assessed, you have the right to appeal. The process is as follows:

• File a petition with the Lamar County Board of Equalization within 30 days of receiving your assessment notice.
• Provide supporting evidence such as recent comparable sales, an independent appraisal, or documentation of property damage.
• The Board will schedule a hearing, during which you may present your case and the Assessor may respond.
• After consideration, the Board issues a written decision. If you disagree, you may appeal to the Alabama Court of the Judiciary within 30 days of the Board’s decision.

Keeping copies of all correspondence, photographs, and market data will strengthen your appeal and help ensure a fair outcome.