Rate Breakdown

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

How Property Tax Works in Madison County

Madison County, Alabama, assesses property taxes based on the market value of real and personal property located within the county. Each year, the County’s Office of the Property Appraiser determines the assessed value by reviewing recent sales, appraisals, and other market data. The assessed value is then multiplied by the applicable millage rate (expressed in mills, or dollars per $1,000 of assessed value) to calculate the yearly tax bill.

For fiscal year 2024‑2025 the combined millage rate for Madison County is approximately 21.13 mills, which includes:

• Madison County General Fund – 5.75 mills
• City of Huntsville (if applicable) – 9.13 mills
• School District – 4.50 mills
• Special districts (e.g., fire, water) – varies by location

Property owners in unincorporated areas pay only the county and school district portions, while those inside city limits add the municipal millage. The assessment is typically 10% of the market value for residential property, but commercial and industrial parcels may be assessed at higher percentages.

Available Exemptions

Alabama offers several exemptions that can reduce the taxable portion of a property’s assessed value. Eligible homeowners in Madison County may claim one or more of the following:

• Homestead Exemption: Reduces the taxable value of a primary residence by up to $5,000, provided the owner occupies the home as their principal dwelling.
• Senior Citizen Exemption: Residents age 65 or older may receive a $2,500 exemption (or up to $5,000 if income qualifies under the state’s low‑income criteria).
• Disability Exemption: Individuals with a qualifying physical or mental disability can claim a $2,500 exemption (or higher if meeting low‑income requirements).
• Veteran Exemption: Honorable veterans, active‑duty service members, or surviving spouses of deceased veterans may obtain a $1,000 exemption, with an additional $1,000 for those classified as disabled veterans.

Exemptions must be applied for on the annual “Property Tax Exemption and Homestead Claim” form, submitted to the Madison County Property Appraiser’s Office no later than March 1 of the tax year. Supporting documentation—such as proof of age, disability, or military service—is required.

Payment Schedule & Deadlines

Madison County property taxes are due in two installments:

• First Installment: Due November 1, covering the period November 1 through February 28. A discount of 5% is offered for payments made before the due date.
• Second Installment: Due February 1, covering the period March 1 through October 31. No discount is available for this installment.

Payments can be made online through the county’s Tax Collector portal, by mail, or in person at any Madison County Tax Collector office. Late payments incur a 10% penalty on the overdue amount, plus interest accruing at the state‑prescribed rate (currently 5% per annum). Failure to pay both installments by the end of the fiscal year may result in a tax lien and potential tax‑sale proceedings.

Appealing Your Assessment

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

• Step 1 – Review the Notice: The assessment notice includes filing instructions and a deadline (typically 30 days from the mailing date).
• Step 2 – File a Written Appeal: Submit an appeal form to the Madison County Board of Assessors, detailing why you disagree and attaching supporting evidence (e.g., recent comparable sales, independent appraisal).
• Step 3 – Attend a Hearing: The Board will schedule a hearing where you can present your case. Representation by a licensed appraiser or attorney is permitted.
• Step 4 – Receive a Decision: The Board issues a written ruling, which may adjust the assessed value, uphold the original assessment, or request further documentation.
• Further Appeal: If unsatisfied, you may appeal to the Alabama Board of Tax Review within 30 days of the Board’s decision.

Timely action and thorough documentation are essential; missed deadlines generally forfeit the right to contest the assessment for that tax year.