Rate Breakdown

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

How Property Tax Works in Sumter County

All real‑property owners in Sumter County are required to pay an annual ad valorem tax based on the assessed value of the land and any improvements. The county assessor conducts a uniform market value appraisal of each parcel once every four years; the most recent cycle was completed in 2024. This market value is then multiplied by the county‑wide Millage Rate (mills) set by the Sumter County Board of Commissioners and any additional rates adopted by incorporated cities, towns, school districts, and special districts that affect the property.

One mill equals one‑tenth of one percent (0.001) of the assessed value. For example, if the combined millage rate for a property in the city of Livingston is 22 mills, a home assessed at $120,000 would generate a tax bill of $2,640 ( $120,000 × 0.022 ). Millage rates can vary each fiscal year, so the estimator updates the latest rates from the Sumter County Tax Collector.

Available Exemptions

Alabama law provides several exemptions that directly reduce the taxable portion of a home’s assessed value. In Sumter County you may qualify for one or more of the following:

• Homestead Exemption: Reduces the taxable value of a primary residence by up to $5,000 for each qualifying adult owner.
• Senior Citizen Exemption: Homeowners aged 65 or older (or 55 with a disability) may receive an additional $5,000 exemption for each eligible owner.
• Disability Exemption: Persons who are legally blind or have a qualified disability can claim a $5,000 exemption per qualifying individual.
• Veteran Exemption: Honorably discharged veterans, or surviving spouses, may obtain a $5,000 exemption for each eligible veteran.

Exemptions are applied to the assessed value before the millage rate is calculated, effectively lowering the tax bill. To claim an exemption you must file a completed Application for Homestead Exemptions with the Sumter County Tax Collector before the deadline (usually March 31 of the tax year).

Payment Schedule & Deadlines

Alabama property taxes are due on the first business day after the last day of the month in which May 1 occurs, which typically falls on June 2. The bill is mailed by early September and includes the total amount due.

• Full payment: Pay the entire amount by the due date to avoid penalties.
• Installment plan: Taxpayers may elect to pay in six equal installments, due on the 20th of each month from July through December. This option must be requested in writing before the first installment is due.
• Late payment penalty: A 10 % penalty plus interest accrues after the due date and continues until the balance is paid in full.
• Tax collector’s office: Payments can be made online, by mail, or in person at the Sumter County Tax Collector’s office (212 S. Cotton Street, Livingston, AL 36904).

Appealing Your Assessment

If you believe your property has been over‑assessed, Sumter County provides a formal appeals process governed by the Alabama Board of Tax Review. Follow these steps:

• **Review the Notice:** You will receive a Notice of Assessment from the county assessor.
• **File a Petition:** Submit a written petition to the Sumter County Board of Equalization within 30 days of the notice. Include supporting evidence such as recent sales of comparable properties, an independent appraisal, or photographs demonstrating condition issues.
• **Informal Meeting:** The Board may schedule an informal discussion with you and the assessor to attempt a resolution.
• **Formal Hearing:** If the dispute remains unresolved, a formal hearing will be scheduled. You may present testimony, witnesses, and additional documentation.
• **Decision & Further Review:** The Board issues a written decision. If you disagree, you can appeal to the Alabama Board of Tax Review within 30 days of the Board’s decision.

All appeals are free of charge, but you must adhere strictly to filing deadlines. Utilizing the county’s online portal can streamline document submission and keep you informed of each step’s status.