Rate Breakdown

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

How Property Tax Works in Russell County

Russell County, Alabama, levies property taxes based on the assessed value of real‑estate and the applicable millage rates set by local taxing authorities (city, county, school district, and special districts). The county’s Alabama Department of Revenue assessor’s office conducts the assessment every four years, using the “fair market value” of the property as of the assessment date (generally January 1 of the assessment year). For residential properties, the assessor typically applies a standard valuation method that considers size, age, condition, and comparable sales within the area.

Once the assessed value is determined, the total tax bill is calculated by multiplying that value by the combined millage rate. One mill equals one‑tenth of one percent (0.001). For example, if a home is assessed at $120,000 and the combined millage rate is 60 mills, the annual tax would be:

$120,000 × 0.060 = $7,200.

In Russell County, the 2024 combined millage rate is approximately 58.5 mills, broken down as follows (subject to yearly adjustments):

• Russell County General Fund – 15.0 mills
• Russell County School District – 28.0 mills
• City of Phenix City – 10.0 mills
• Special Districts (e.g., fire, solid waste) – 5.5 mills

These rates are posted on the county’s official website each January and may change based on budgets approved by the board of commissioners and other local governing bodies.

Available Exemptions

Alabama offers several property‑tax exemptions that can reduce the taxable portion of your assessment. Russell County applies the state‑wide exemptions automatically when you qualify.

• Homestead Exemption: A $2,000 reduction in assessed value for owner‑occupied primary residences. To qualify, the property must be the owner’s principal dwelling and the owner must file a homestead exemption claim with the county tax assessor.
• Senior Citizen Exemption: Residents age 65 or older may receive a $5,000 exemption on the assessed value, provided their household income does not exceed the state‑set limit (currently $25,000 for a single senior, $41,000 for a married couple).
• Disability Exemption: Qualifying individuals with a permanent disability can claim a $5,000 exemption. Documentation from a licensed physician and proof of disability status are required.
• Veteran Exemption: Alabama honors honorably discharged veterans with a $5,000 exemption for the primary residence. Disabled veterans may claim an additional exemption based on the degree of service‑related disability (up to 100%).

Exemptions are applied before the millage rate is multiplied, effectively lowering the total tax due.

Payment Schedule & Deadlines

Russell County follows a two‑installment payment schedule for property taxes:

• First installment: Due October 15. This covers the first half of the annual tax bill.
• Second installment: Due March 15 of the following year. This covers the remaining balance.

Taxpayers may also elect to pay the full amount at any time before the March 15 deadline without penalty. Late payments incur a 5 % penalty plus annual interest calculated at the statutory rate (currently 1 % per month). Failure to pay by the March deadline may result in a tax lien, possible property seizure, and a subsequent tax‑sale process.

Payments can be made online via the Russell County Treasurer’s portal, by mail with a check or money order, or in person at the County Courthouse. Setting up automatic bank drafts ensures timely payment and eliminates the risk of late‑fee accrual.

Appealing Your Assessment

If you believe your property has been over‑assessed, Russell County provides a formal appeals process through the Board of Equalization (BOE). Follow these steps:

• File a petition: Submit a written appeal to the BOE within 30 days of receiving your assessment notice. Include the property’s parcel number, a detailed argument, and supporting evidence (e.g., recent comparable sales, independent appraisal).
• Schedule a hearing: The BOE will set a hearing date, usually within 60 days of the filing. You may appear in person or, if permitted, by telephone.
• Present your case: Bring all documentation, photographs, and any expert testimony. The assessor’s representative will also be present to justify the valuation.
• Decision: The BOE issues a written decision within 30 days of the hearing. If the decision is unfavorable, you may further appeal to the Alabama Tax Court.

Keeping detailed records of property improvements, recent sales, and market conditions strengthens your appeal and can result in a reduced taxable value, ultimately lowering your tax liability.