Rate Breakdown

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

How Property Tax Works in Macon County

The Macon County Tax Assessor’s Office determines the taxable value of each real‑property parcel once each year. First, the assessor appraises the market value of the land and any improvements (such as a house, garage, or out‑building). The market value is then multiplied by the county’s assessment ratio—currently 10% for residential property and 20% for commercial property—to arrive at the assessed value.

Once the assessed value is set, the tax bill is calculated by applying the applicable millage rates. A “mill” represents one‑tenth of a cent, or $1 of tax per $1,000 of assessed value. In Macon County, the 2024 combined millage rate is approximately 13.35 mills, broken down as follows:

• County general fund: 8.30 mills
• School district (Macon County School System): 4.75 mills
• Special districts (e.g., fire, water, road): 0.20 mills

To estimate your annual tax, multiply the assessed value by the total millage rate and divide by 1,000. For example, a home with an assessed value of $120,000 would owe roughly $1,602 in property tax ($120,000 × 13.35 ÷ 1,000).

Available Exemptions

Alabama law provides several exemptions that can lower your taxable value. Macon County applies these statewide exemptions automatically when you qualify.

• Homestead Exemption: Reduces the assessed value of a primary residence by $3,000.
• Senior Citizen Exemption: Residents age 65 or older may receive an additional $3,000 reduction, provided their combined income does not exceed $30,000.
• Disability Exemption: A $2,000 exemption is available for homeowners who are legally deemed disabled.
• Veteran Exemption: Honorably discharged veterans may claim a $2,250 exemption; disabled veterans receive a larger $4,500 exemption.

Exemptions are subtracted from the assessed value before the millage rate is applied, resulting in a lower tax bill. To claim an exemption, file the appropriate application with the Macon County Tax Assessor’s Office by March 1 each year.

Payment Schedule & Deadlines

Property taxes in Macon County are due in two installments. The first installment, representing 50% of the total tax, is payable on **October 1** and becomes delinquent after **December 31**. The second installment is due on **February 1** of the following year, with delinquency beginning on **April 30**.

Taxpayers may also choose to pay the full amount by the October 1 deadline to avoid future interest or fees. Payments can be made online via the county’s e‑pay portal, by mail (check payable to Macon County Tax Collector), or in person at the Tax Collector’s office.

If a payment is late, a 2% penalty is assessed on the overdue amount, plus interest at the statutory rate of 6% per annum, calculated from the first day after the deadline. Repeated delinquency can result in a tax lien, possible tax sale, and loss of ownership rights.

Appealing Your Assessment

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

• File a Formal Appeal: Submit a written appeal to the Macon County Board of Equalization by **July 31** of the assessment year. Include your property’s legal description, a statement of why you disagree, and any supporting evidence (e.g., recent sales of comparable homes).
• Schedule a Hearing: The Board will set a hearing date, typically within 30 days of receiving your appeal. You may appear in person or be represented by a qualified appraiser or attorney.
• Present Evidence: Bring recent appraisals, sale contracts, tax bills from neighboring counties, or photographs that demonstrate condition differences.
• Decision & Further Review: The Board issues a written decision within 15 days of the hearing. If you remain unsatisfied, you may petition the Alabama State Board of Revenue within 30 days of the Board’s decision.

Keeping thorough records and understanding market conditions will strengthen your case. The county’s website provides downloadable appeal forms and FAQs to guide you through the process.