Property Appraisal & Assessment

Your property taxes are calculated using your property's assessed value, which is determined by your property's appraisal and your property's classification.

Property Appraisal

Morgan County has over 60,000 separate parcels of land that must be individually appraised for tax purposes. Each parcel of land must be described on a property record card. Characteristics about land and improvements are listed and valued separately and become the basis for establishing fair market value. This information is found in the Revenue Commissioner's Office.

The Revenue Commissioner notifies the property owner and is responsible for collecting the correct tax for each parcel of land. You pay taxes at the end of the tax year.

Property Classification

In Alabama property is classified as:

Class I Utilities 30%
Class II

Commercial, Rental, Industrial,
and All Other Non-Homestead Property

 20%
Class III

Agricultural, Forest,
and Owner Occupied Residential Property

 10%
Class IV Motor Vehicles 15%


The Morgan County Revenue Commissioner's Office is only responsible for Class I, Class II, and Class III types of property.

Property Assessment

Each taxpayer is required by Alabama Law (Code §40-7-1) to provide a complete list of all property owned. The person acquiring the property is responsible for reporting to the Revenue Commissioner a complete legal description of the property and should at that time claim any applicable exemptions for which they are entitled. The Revenue Commissioner should be furnished a correct mailing address for all properties. The property owner must report any changes in ownership to the Revenue Commissioner. All assessments and bills are based upon ownership and status as of October 1 of each year.