Rate Breakdown

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

How Property Tax Works in Limestone County

In Limestone County, property tax is based on the assessed value of real and personal property located within the county’s jurisdiction. The county’s Alabama Department of Revenue (ADR) assigns a market value to each parcel every year, and the Limestone County Assessor’s Office applies a uniform “assessment ratio” of 10 percent to arrive at the taxable assessed value. For example, a home with a market value of $250,000 will be assessed at $25,000 for tax purposes.

The taxable amount is then multiplied by the county’s combined millage rate. A “mill” represents one‑tenth of one cent ($0.001) of tax per dollar of assessed value. As of the most recent fiscal year, the total millage rate in Limestone County is approximately 36.5 mills, which includes the county levy, the city (if applicable), school district, and any special district levies. To calculate the annual tax, multiply the assessed value by the millage rate and divide by 1,000:

Annual Tax = (Assessed Value × Total Millage Rate) ÷ 1,000

Because millage rates can change each year due to budget approvals, it’s important to review your tax notice for any adjustments.

Available Exemptions

Limestone County residents may qualify for several state‑wide exemptions that reduce the taxable assessed value. These exemptions are applied before the millage calculation.

• Homestead Exemption: Homeowners who occupy the property as their primary residence receive a $1,500 reduction in assessed value.
• Senior Citizen Exemption: Residents age 65 or older may receive an additional $1,000 exemption, provided the home’s market value does not exceed $250,000.
• Disability Exemption: Qualified disabled individuals (or their spouses) can obtain a $1,000 exemption. Documentation of the disability must be submitted to the assessor.
• Veteran Exemption: Honorably discharged veterans, or surviving spouses of veterans, are eligible for a $2,000 exemption if the property is their primary residence. Certain combat‑disabled veterans may qualify for additional reductions.

All exemption applications must be filed with the Limestone County Assessor’s Office by March 31 of the tax year. Proof of eligibility (e.g., age, disability certification, military discharge papers) is required.

Payment Schedule & Deadlines

Property taxes in Limestone County are due in two installments:

• First Installment: Due October 1. The amount is half of the total annual tax.
• Second Installment: Due January 15 of the following year. The remaining balance must be paid by this date.

Taxpayers may also opt for a single‑payment “early‑bird” discount if the full amount is paid on or before September 30. Payments can be submitted online through the ADR portal, by mail, or in person at the County Tax Collector’s office.

If a payment is missed or partially paid, a 10 percent delinquency surcharge is added to the overdue amount, plus interest accruing at 0.5 percent per month. Continued non‑payment may result in a tax lien, foreclosure, or the loss of the property’s title.

Appealing Your Assessment

If you believe your property’s assessed value is inaccurate, you have the right to appeal:

• Step 1 – Review the Notice: Examine the Assessment Notice you received in June. Note the market value, assessment ratio, and any exemptions applied.
• Step 2 – File an Appeal: Submit a written appeal to the Limestone County Board of Equalization by **July 31** of the tax year. Include supporting documents such as recent appraisals, comparable sales, or evidence of errors.
• Step 3 – Attend a Hearing: The board will schedule a hearing, typically within 30 days of filing. You may present your case in person or via a qualified representative.
• Step 4 – Receive a Decision: The board issues a written decision within 15 days after the hearing. If the decision is unfavorable, you may further appeal to the Alabama Board of Revenue within 30 days.

Promptly filing an appeal protects your rights and may result in a lower tax bill, so it’s advisable to gather all relevant evidence before the deadline.