In Jefferson County Alabama real property is appraised by the Board of Equalization. The highly trained BOE appraisers determine the fair market value of real property by a number of methods. They pass this appraisal on to the Tax Assessor.
The Tax Assessor determines the taxability and situs of the real property and assigns the property a parcel number. This information is passed on to the Tax Collector.
The Tax Collector uses the assessed value and tax rate to determine the tax amount. The Tax Collector bills the taxpayer.
Contact the BOE within the protest period for disagreements about the value of a property. Contact the Tax Assessor for questions about various exemptions. Contact the Tax Collector about payment of bills.