The Jefferson County Tax Assessor's Office -
Bessemer Division

Real Property -- Alabama Law requires that all changes in property be reported to the Tax Assessor. This includes ownership, address, additions or improvement to the property or removal of improvements. Also, any change in the use of the property should be reported. These changes are made by filing an assessment, at no charge, with your Tax Assessor. After purchasing or obtaining title to any real estate you should immediately take your deed to the appropriate Assessor's Office.

Personal Property -- All business owners must assess every year their business personal property. Personal property in a business is briefly described as all equipment, furniture and fixtures used in the operation of the business, including, but not limited to aircraft, leased equipment, add-on equipment to vehicles, such as tanks, lifts, etc. If you own a business, you must see the Tax Assessor, Personal Property Division, or see that your accountant files a Personal Property return for you.

Homestead Exemption -- All owner-occupied, single family dwellings are eligible for a homestead exemption. Typically homestead exemption will result in a savings of $53.00 depending on the market value and location of the home. In addition to homestead exemption, the property should be classified as Class III and taxed at a 10% assessment rate. This change alone may reduce your taxes by half, if the current assessment rate is Class II and 20%. This exemption should be requested when you file your assessment.

Senior Citizen and Disability Exemptions -- Owners of single-family, owner occupied residences who are 65 years of age or older, or who are disabled, may qualify for exemption. To claim the exemption, you must provide:

• Current Tax Notice (if available)
• Copy of your state and federal income tax returns (We must have the actual returns, not just the W-2 forms. If you have lost your copy of your income tax return, you can obtain a duplicate by calling this toll free number, 1-800-829-3676. If you did not file a return for the previous tax year, no income proof is required.)
• For senior citizen (over 65) exemption, we must have proof of age (birth certificate of driver's license). To qualify under the disability exemption, we must have two letters from doctors. We can accept one letter signed by two doctors, or a certificate of disability from Social Security and one letter from a doctor. These documents must state that the individual is totally and permanently disabled.
• Exemptions can only be claimed between October 1st and December 31st of each year. (You must be over 65 or disabled on October 1st of the same year that you make application. The exemption does not apply to the tax bill currently due. The exemption will be effective on the next years' tax bill.)

The person claiming the exemption must come into our office to sign the assessment, or must have given power of attorney to the individual making the assessment.

Current Use (Farm or Timber land) -- If your property consists of five or more acres and you farm the property for crops, timber of livestock, etc., you may be eligible for a reduction in value and tax. There are restrictions in some situations. Contact our office for details.

Other Services -- The Tax Assessor's Office can furnish tax maps, tax estimates and information to locate deeds to your property if they are filed. We can also furnish tax ownership and address information.

I am over 65, but am still working. Can I claim a senior citizen exemption?
The state portion of your tax bill will be exempt. Specific qualifications and deadlines must be met in order to qualify. But even if you do not meet the income requirements for a total exemption, you may qualify for a partial exemption.

Can I receive a refund of tax if I am 70 years old and did not previously apply for an exemption?
No. Tax exemptions are not retroactive. You must apply.

I recently purchased a home. What should I do?
Bring your deed to the property to our office. We will need the correct mailing address of the property owner and must know how the property will be used, i.e. rental, homestead, vacant land, commercial, timber, etc.

Birmingham Tax Assessor

Jefferson County Tax Assessor's Office
Bessemer Division
Room 209 Courthouse
Bessemer, AL 35020

Bessemer Courthouse

Bessemer - (205) 481-4125
Fax - (205) 481-4128