Blount County, Alabama

Property tax is calculated by applying the millage rate to the assessed value (10% of fair market value for residential property). The total rate is a composition of state, county, and local school district levies. Specific districts, such as the Hayden School Tax District, may impose additional millage.

Governed by Alabama Constitution and Title 45 Local Laws.

≈ $24,700/yr on a $247,000 median

applies when — Applies to parcels located within specific fire districts created by the County Commission.

Imposes rules, regulations, and potential assessments or fees associated with fire protection services within defined district boundaries.

Authorized under Code of Alabama Section 45-5-141.

applies when — Applies to owners of forest lands within the county.

Imposes an assessment tax on forest land owners to fund fire protection and emergency medical services.

Authorized under Code of Alabama Section 45-5-140.

Requires compliance with minimum design, development, and infrastructure standards; mandates review and approval of plats by the Blount County Commission; authorizes inspections and enforcement actions.

Amended August 7, 2025; authorized by Blount County Commission resolution dated July 11, 2016.

applies when — Parcels abutting or creating a vehicular access connection onto Blount County-maintained public roads or rights-of-way.

Requires driveway and utility encroachment review and adherence to county standard specifications, including minimum culvert pipe diameter, sight-distance visibility easements, and maintenance of roadside drainage. Forbids unauthorized cuts, ditch alterations, or construction inside county-maintained rights-of-way.

Blount County Subdivision Regulations Section 5-2; Ala. Code Tit. 11, Ch. 3.

applies when — Residential parcels encumbered by a delinquent mortgage contract containing a power-of-sale clause.

Allows mortgage lenders to conduct non-judicial public auction foreclosures at the Blount County Courthouse door in Oneonta. Requires mandatory publication of notice of sale once a week for three consecutive weeks in a newspaper published in Blount County. Subject to statutory right of redemption under Alabama law (typically one year, or 180 days for residential property where homestead exemption was claimed, forfeit if possession is not surrendered within 10 days of demand).

Ala. Code Tit. 35, Ch. 10, Art. 1; Tit. 6, Ch. 5, Art. 14A.

applies when — Residential parcels not connected to municipal or public sewer systems that require decentralized or on-site wastewater disposal.

Requires percolation testing, soil profiling, site assessment, and permit-to-install from the Blount County Health Department / ADEM prior to installing on-site sewage disposal systems or obtaining building approval. Restricts minimum parcel/lot size and system placement relative to water wells, surface waterways, and lot boundaries.

Alabama Department of Public Health Administrative Code Ch. 420-3-1 and Blount County Subdivision Regulations Section 5.

applies when — Parcels located wholly or partially within designated FEMA Special Flood Hazard Areas (SFHA / 100-year floodplain) in unincorporated Blount County.

Requires development permits prior to any construction, grading, or subdivision within flood hazard areas. Imposes mandatory elevation requirements for residential finished lowest floors (at or above base flood elevation), floodway encroachment restrictions, anchoring standards to prevent flotation, and strict limitations on fill.

Blount County Flood Damage Prevention Ordinance, incorporated into Blount County Subdivision Regulations Section 5-2-1; administered under FEMA NFIP standards.

applies when — Parcels being divided, subdivided, re-subdivided, or developed into two or more lots within the jurisdiction of the Blount County Commission.

Mandates submission and approval of preliminary and final subdivision plats by the Blount County Commission. Prohibits transfer or recording of unapproved subdivision lots; obligates developers/owners to construct infrastructure conforming to county roadway specifications, drainage standards, utility easements, and state environmental requirements prior to final plat endorsement.

Blount County Subdivision Regulations, as amended August 7, 2025; authorized pursuant to Ala. Code Tit. 11, Ch. 24.

Imposes annual ad valorem tax. Class III residential parcels (single-family owner-occupied residential property) are assessed at 10% of fair market value, while non-homestead residential is assessed at Class II (20%). Formula: Assessed Value = Appraised Market Value x Assessment Ratio (0.10 or 0.20). Net Tax Due = (Assessed Value x Total Millage Rate) - Statutory Exemptions. Millage is calculated in mills (1 mill = $0.001 per dollar of assessed valuation), composing the State of Alabama rate (6.5 mills), Blount County general/road/special funds, county and municipal school district taxes, and incorporated city levies where applicable. Standard homestead exemptions (e.g., statutory homestead credit against state/county levies up to specified thresholds for primary residences, with expanded income/age exemptions for seniors 65+ and disabled owners) reduce taxable assessed value.

Ala. Code Tit. 40, Ch. 8; Alabama Constitution Art. XI, Sec. 217; rates set annually by the Blount County Commission, school boards, and Alabama Department of Revenue.

≈ $24,700/yr on a $247,000 median

applies when — Eligible Class III property (agricultural, forest, or historic)

Allows property to be taxed based on its current use value rather than fair market value, potentially reducing the tax burden. Conversion to a non-qualified use triggers revaluation and potential back-tax liability.

Code of Alabama 1975, §§ 40-7-25.1, 40-7-25.2, 40-7-25.3.

applies when — Parcels located within a planned community governed by the Alabama Homeowners' Association Act

The association holds a statutory lien on the lot for unpaid assessments from the date they become due. This lien has priority over later encumbrances, excluding state/county ad valorem taxes and prior mortgages.

Alabama Homeowners' Association Act, effective January 1, 2016 (Ala. Code § 35-20-12).

Lenders may conduct non-judicial foreclosures if the mortgage contract includes a power-of-sale clause. There is a statutory six-month right of redemption for residential property following a foreclosure sale.

Governed by Alabama Code § 40-10-122 and related mortgage statutes.

Property is assessed at 10% of its fair market value. The tax liability is calculated by multiplying the assessed value by the local millage rate. A standard homestead exemption applies to the 6.5 mill statewide property tax on the first $4,000 of assessed valuation.

Governed by Alabama Constitution and Code of Alabama 1975, Title 40.

≈ $24,700/yr on a $247,000 median

applies when — Parcels located within a development governed by a homeowners' association

Imposes governance structures, assessment obligations, and restrictive covenants as defined by the association's declaration and bylaws.

Alabama Code Title 35, Chapter 20.

Lenders may conduct non-judicial foreclosures. Notice of the sale must be provided in the county where the land is located. Lenders must mail a notice regarding the right to redeem the home at least 30 days before the sale.

Alabama Code Title 35, Chapter 10, Article 1A.

Residential property is classified as Class 3 and assessed at 10 percent of its fair market value. A standard homestead exemption applies to the 6.5 mill statewide property tax on the first $4,000 of assessed valuation.

Governed by Alabama Constitution and administered by the Alabama Department of Revenue.

applies when — Residential parcel not served by a public or centralized municipal sanitary sewer collection system.

Mandates that parcels rely upon permitted onsite sewage treatment and disposal systems (septic tanks). Prohibits any dwelling construction, occupancy, or transfer without an unrevoked Approval of Installation and Permit to Operate issued by the Alabama Department of Public Health through the local county health department. Restricts parcel lot density, soil absorption fields, setbacks to property lines and wells, and mandates reserve replacement drainfield areas.

Ala. Code § 22-26-1 et seq.; Ala. Admin. Code r. 420-3-1.

applies when — Residential parcel containing target housing constructed prior to 1978.

Requires property owners and contractors conducting disturbance or renovation activities impacting more than de minimis surfaces (6 sq ft interior or 20 sq ft exterior) to follow lead-safe work practices and utilize state-accredited lead renovators under the Alabama Department of Public Health (Safe State program). Sellers and landlords are required to provide buyers/tenants the state-monitored lead hazard information pamphlet and disclose known lead paint records.

Ala. Code § 22-37A-1 et seq.; Ala. Admin. Code r. 420-3-27.

applies when — Residential real property situated outside incorporated municipal limits but within the municipality's designated extraterritorial planning jurisdiction (typically 1.5 to 5 miles of the corporate line based on municipal population class).

Subjects unincorporated parcels to municipal planning commission subdivision regulations, access standards, lot layout requirements, right-of-way dedications, and utility connection mandates even though the parcel does not receive municipal services or pay municipal property taxes.

Ala. Code § 11-52-30 et seq.

applies when — Residential parcel located within the designated Coastal Zone boundaries of Mobile or Baldwin Counties below the continuous 10-foot contour line.

Subject to state-level environmental and construction permitting overseen by the Alabama Department of Environmental Management (ADEM) under Division 8 regulations. Prohibits construction seaward of the coastal construction control line, strictly regulates shoreline armoring/bulkheads, requires beach and dune protection permits, and limits impervious surfaces and wetland fill, superceding local zoning allowances.

Ala. Code § 9-7-10 et seq.; ADEM Administrative Code r. 335-8-1-.01 et seq.

applies when — Residential parcel created as a condominium unit under a master deed/declaration.

Imposes statutory covenants runs with the land, allocates common expense liabilities to individual units, and establishes an automatic statutory lien against the residential parcel for unpaid common expense assessments without requirement of separate court action. Liens have statutory priority over subsequent encumbrances (subject to first mortgages) and allow foreclosure under power-of-sale mechanisms.

Ala. Code § 35-8A-101 et seq. (Alabama Uniform Condominium Act of 1991).

applies when — Residential parcel located within a subdivision governed by a recorded Declaration of Covenants, Conditions, and Restrictions with a mandatory-membership HOA formed on or after January 1, 2016 (or older HOAs that opted in).

Binds the parcel to the recorded declaration, bylaws, and mandatory maintenance assessment charges. Under Chapter 20, recorded declarations establish a lien on the parcel for unpaid assessments, late fees, and enforcement costs upon recording a statement of lien in the county probate office. Regulates HOA board fiduciary operations, annual disclosures, and architectural rules directly binding exterior parcel improvements.

Ala. Code § 35-20-1 et seq. (enacted via Act 2015-292, effective January 1, 2016).

Grants the mortgagor a post-sale statutory right to buy back the property from the foreclosure sale purchaser by paying the purchase price plus lawful interest, insurance, taxes, and permanent improvements. For residential properties where a homestead exemption was claimed in the tax year of the sale and mortgages originated on or after January 1, 2016, the redemption period is 180 days (6 months), provided the lender gave 30 days pre-sale notice of the right. For all other properties or older mortgages, a 1-year statutory redemption period applies. The debtor must surrender possession within 10 days of written demand or forfeit redemption rights.

Ala. Code §§ 6-5-248 through 6-5-251.

applies when — Residential mortgage or deed of trust containing an express power-of-sale clause upon borrower default.

Permits lenders to execute a non-judicial foreclosure without filing a court action. The foreclosing entity is required by state statute to publish notice of the foreclosure sale once a week for three consecutive calendar weeks in a newspaper published in the county where the real property is located. State statute does not require direct personal service or mailed notice to the debtor of the sale itself (though underlying mortgage contracts and 2016 statutory redemption notices mandate pre-sale mailings).

Ala. Code § 35-10-13.

Alabama is one of the few strict 'caveat emptor' (buyer beware) jurisdictions for residential real property transfers. Sellers are not subject to a general statutory mandate to provide a comprehensive property condition disclosure form. However, common law and statutory exceptions bind every parcel seller to disclose: (1) known latent defects that pose a direct risk to health or safety and cannot be discovered by reasonable buyer diligence, (2) direct responses without misrepresentation if asked specific condition questions, and (3) fiduciary or confidential relationship duties.

Established in Alabama common law (e.g., Blaylock v. Cary, 709 So. 2d 1128; Fennell Realty Co. v. Martin, 529 So. 2d 1003); codified licensing boundaries at Ala. Code § 34-27-36.

applies when — Single-family dwelling and parcel not exceeding 160 acres owned and occupied by the taxpayer as their primary residence on October 1 of the tax year.

Exempts up to $4,000 in assessed valuation from the 6.5 mill state ad valorem tax levy (providing a maximum direct state tax reduction of $26.00). Formula: Adjusted State Tax = Max(0, (Assessed Value - $4,000)) × 0.0065. Also provides a basic county exemption of up to $2,000 in assessed value for county taxes (excluding county school taxes). Additional full state/county exemptions exist for owners who are 65+ with qualifying net taxable income or permanently and totally disabled.

Ala. Code §§ 40-9-19 through 40-9-21.

Establishes a baseline 6.5 statewide millage rate ($0.0065 per dollar of assessed value) under Ala. Code § 40-8-1 and the Alabama Constitution. Single-family owner-occupied residential properties are classified as Class III with an assessment ratio of 10% of appraised fair market value (FMV). Formula: Assessed Value = Appraised FMV × 0.10. Unadjusted Tax = Assessed Value × Millage Rate (State 6.5 mills + County/Municipal/School millage). Class III residential property is also constitutionally protected by a statewide lid bill capping aggregate ad valorem tax levies at 1.0% of fair market value.

Ala. Const. art. XI, § 214; Ala. Const. Amend. 373 (the 'Lid Bill'); Ala. Code § 40-8-1.

≈ $24,700/yr on a $247,000 median