Personal Property Tax F A Q

What is personal property?

All things other than real property - Code of Ala, 1975, Section 40-1-1. Some categories are easily distinguished from real and some are not.

What is real property?

Land and all things thereunto pertaining, all structures, and all things annexed or attached thereto which would pass to a vendee by the conveyance of the land or property - Code of Ala, 1975, Section 40-1-1.

A penalty has been assessed on property that was not reported in prior years. I did not know that this property was supposed to be reported. Can Jefferson County remove the penalty?

No Jefferson County official has the legal authority to remove the penalty. The Commissioner of the Alabama Department of Revenue does have the authority. However, it is doubtful that such action would be taken. A suggestion would be to contact Mr. Will Martin at the Dept. of Revenue. His telephone number is 334-242-1525.

I believe that Westlaw has made my law library obsolete. I intend to not report my law books as assets.

The Jefferson County Tax Assessors Office does not take that view. Failure to report law books makes those assets subject to penalties and interest.

What interest rate does the Tax Collector charge? 12 percent.

Is all personal property taxed in Alabama?

No. There are a number of exceptions. See Code of Ala, 1975, Title 40, Chapter 9.

I own an airplane(or hot air balloon). It is not used in my business. Do I report it?

Yes. Airplanes and hot air balloons are not exempt.

Are supplies assessed?

Yes. The supplies on hand as of 10/1 must be reported. Supplies are assessed at 20% of cost.

Where are some places I can study the Code of Alabama?

The Alabama Legislative Information System, some local libraries and the fifth floor of the 2121 Building on 8th Ave. North in Birmingham.
The Ala. Dept. of Revenue Property Tax Division is the originator of rules and regulations concerning taxation in Alabama.

How can I get a form to file my return?

Contact your county courthouse or download from the Alabama Dept. of Revenue.

What is a general source of information for Jefferson County?

Jefferson County In Touch.