Rate Breakdown

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

How Property Tax Works in Montgomery County

Montgomery County assesses the market value of each real‑property parcel on the basis of its “fair cash value” as of the January 1 valuation date. The County Assessor’s Office conducts a uniform appraisal every three years, with interim updates for new construction, major improvements, or ownership changes. Once the assessed value is determined, the taxable base is calculated by applying any applicable exemptions (see the next section) and then multiplying the result by the county’s millage rate.

The current millage rate for Montgomery County is 31.75 mills (i.e., $31.75 per $1,000 of taxable value). This rate is composed of several components:

• County General Fund – 16.75 mills
• School District (Montgomery County School System) – 9.00 mills
• City/Township levies (if the property lies within a municipal boundary) – varies by jurisdiction
• Special districts (e.g., fire, water) – as applicable

To calculate an estimated tax bill, multiply the taxable value by 0.03175. For example, a home with a $150,000 taxable value would owe $4,762.50 for the fiscal year.

Available Exemptions

Alabama offers several property‑tax exemptions that directly reduce the taxable value of a residence. In Montgomery County, the most common exemptions are:

• Homestead Exemption – $3,000 off the assessed value for owner‑occupied single‑family homes, condos, and townhouses.
• Senior Citizen Exemption – Up to $6,000 off for owners age 62 or older who meet income limits ($30,000 household income for 2024). The exemption is applied in addition to the homestead credit.
• Disability Exemption – $6,000 reduction for qualified physically or mentally disabled owners, regardless of age.
• Veteran Exemption – $2,000 for honorably discharged veterans; an additional $2,000 if the veteran is permanently incapacitated.

Exemptions must be claimed on the annual “Application for Homestead/Other Property Tax Exemptions” form and approved by the Montgomery County Board of Revenue. Once granted, the exemption remains in effect until the owner’s circumstances change or the form is not renewed.

Payment Schedule & Deadlines

Montgomery County’s fiscal year runs from July 1 to June 30. Property taxes are normally due in two installments:

• First installment – Due November 1 (covers July 1 – December 31).
• Second installment – Due March 1 of the following year (covers January 1 – June 30).

Payments can be made online via the county’s secure portal, by mail, or in person at any county tax collector office. A 2 % discount is offered for full payment made before the first due date.

If a payment is late, a 10 % penalty plus interest at the state‑prescribed rate (currently 12 % annual) is applied to the overdue amount. Continued delinquency may result in tax lien filing, a sheriff’s sale, or the loss of certain exemptions.

Appealing Your Assessment

Property owners who believe their assessment is inaccurate have the right to appeal. The appeal process in Montgomery County follows these steps:

• File a Notice of Appeal – Submit the form to the Board of Revenue within 30 days of the notice of assessment (the deadline is printed on the assessment notice).
• Gather evidence – Prepare comparable sales, recent appraisals, or photographs that support your claim of lower market value.
• Attend a hearing – A hearing is scheduled within 45 days of filing. You may present your evidence in person or via a qualified representative.
• Decision – The Board issues a written decision within 30 days of the hearing. If unsatisfied, you may request a review by the Alabama Tax Tribunal.

Timeliness and thorough documentation are crucial. Contact the Montgomery County Assessor’s Office early in the process for guidance on required paperwork and deadlines.