Rate Breakdown

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

How Property Tax Works in Perry County

In Perry County, Alabama, property taxes are levied on the assessed value of land and any structures attached to it. The county assessor’s office conducts an annual assessment, typically in the spring, to determine the market value of each parcel. This value is then multiplied by the county‑wide millage rate (the amount of tax per $1,000 of assessed value) to calculate the tax bill.

For 2024, the combined millage rate for Perry County is approximately 30 mills (0.030 %). This figure includes the county’s general fund, the school district, and any special districts (e.g., fire or water). Because millage rates can change yearly, the final amount you owe may differ from year to year even if the assessed value remains constant.

Assessment Example: A home assessed at $120,000 with a 30‑mill rate would owe $3,600 in property taxes (120,000 ÷ 1,000 × 30 = 3,600).

Available Exemptions

Alabama offers several exemptions that can reduce the taxable portion of your property. Perry County applies these statewide exemptions automatically when you qualify, but you must file the appropriate paperwork for certain categories.

• Homestead Exemption: Reduces the assessed value of a primary residence by $3,000. To qualify, the property must be your permanent legal residence as of January 1.
• Senior Citizen Exemption: Residents age 65 or older may receive an additional $3,000 reduction if they have an adjusted gross income of $30,000 or less.
• Disability Exemption: A $3,000 reduction is available to qualified disabled persons who meet Alabama’s definition of disability and have a household income of $30,000 or less.
• Veteran Exemption: Honorably discharged veterans (or surviving spouses) can claim a $3,000 exemption. Those with a service‑connected disability receive an extra $2,000 reduction.

Exemptions are cumulative; for example, a senior veteran may qualify for both senior and veteran reductions, resulting in a total $6,000 decrease in assessed value.

Payment Schedule & Deadlines

Perry County bills property taxes in two installments. Timely payment avoids penalties and interest.

• First Installment: Due January 1. Paying by this date locks in a 0 % interest rate.
• Second Installment: Due May 1. Payments made after this date incur a 10 % penalty plus 1 % monthly interest on the delinquent amount.

Property owners may also elect to pay the full amount in a single payment any time before the second deadline. If a payment is missed entirely, the county will issue a notice of delinquency, and the deed may be placed in tax‑sale status after 180 days of non‑payment.

Appealing Your Assessment

If you believe your property has been over‑assessed, Perry County provides a formal appeals process.

• Step 1 – Review the Notice: You will receive a mailed assessment notice each spring. Compare the assessed value with recent comparable sales in your area.
• Step 2 – File an Appeal: Submit a written appeal to the Perry County Board of Equalization within 30 days of the notice date. Include supporting documents such as appraisals, sales data, or photographs.
• Step 3 – Attend the Hearing: The Board will schedule a hearing, usually within 60 days of filing. Be prepared to present your evidence and answer questions.
• Step 4 – Receive the Decision: The Board issues a written decision. If you disagree, you may appeal to the Alabama State Board of Tax Review within 30 days of the Board’s decision.

Keep copies of all correspondence and records of any improvements or damages to your property, as they are critical to a successful appeal.